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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi IJIBE (International Journal of Islamic Business Ethics) Riset Akuntansi dan Keuangan Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law SENTRALISASI Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Indonesian Journal of Accounting and Governance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review El-Iqtishady Jurnal Akuntansi dan Governance Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an J-ESA (Jurnal Ekonomi Syariah) EKONOMIKA45 Islamic Accounting and Finance Review Islamic Economic and Business Journal Innovative: Journal Of Social Science Research Business and Investment Review Income Journal: Accounting, Management and Economic Research Socius: Social Sciences Research Journal JSE: Jurnal Sharia Economica IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Akuntansi dan Keuangan Syariah Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Islamic Financial And Accounting Review Ekopedia: Jurnal Ilmiah Ekonomi Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Accounting and Governance Journal of Business and Information System Indonesian Journal of Taxation and Accounting
Saiful Muchlis
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Akuntansi Pertanggungjawaban Sosial Menggugat Keuangan Perusahaan Ditinjau Dari Konsep Going Concern Saiful Muchlis; Mariyani Mariyani
JPS (Jurnal Perbankan Syariah) Vol 2 No 1 (2021): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v2i1.299

Abstract

The purpose of this study is to find out the application of the going concern concept combined with financial performance to be able to encourage companies to carry out their social responsibility to remain a sustainable (future) point. In addition, this study also aims to determine the perceptions and level of satisfaction felt by stakeholders on the implementation of corporate social responsibility (CSR) programs carried out by the company to stakeholders in order to guarantee the company's business continuity in the future. This research is qualitative research with a critical approach based on pseudo sustainability through interviews with a total of 6 informants. The results showed that analyzing the company's finances in combination with the going concern concept was able to encourage companies to carry out their social responsibility to remain a concern for the future. The results of the study also show that the CSR programs carried out by the company are considered good and very beneficial for employees and the community around the company. This research also shows that the evaluation of the implementation of CSR programs is realized quite well, stakeholders both internal (employees) and external (local communities) are quite satisfied with the implementation of CSR programs carried out by the company to stakeholders.
AL-FALAH SEBAGAI PENANGKAL SISTEM EKONOMI KAPITALIS ibrahim, bukhari; Kahfi, Muhammad; Muchlis, Saiful
JSE: Jurnal Sharia Economica Vol. 3 No. 2 (2024): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v3i2.1574

Abstract

Current economic developments are generally pioneered by the spirit of capitalism. This study discusses the concept of al-falah in counteracting capitalism in the economic system. This study uses a Qualitative-Descriptive approach method with techniques through literature analysis involving a review of various sources. The results of the study indicate that al-falah can make the economy free from the spirit of capitalism that only benefits certain parties. Therefore, the concept of al-falah, and capitalism which is an obstacle to Islamic economics, is still an interesting discussion to study. Capitalism is an economic system based on the principle of individual freedom to carry out economic activities. This system has provided many benefits to society, but also has a number of weaknesses, such as economic inequality, exploitation of resources, and financial crises. Al-falah is a concept of welfare in Islam that includes material and spiritual welfare. This concept offers solutions to a number of weaknesses of capitalism. By prioritizing moral values ​​and justice, al-falah can realize equitable and sustainable welfare. And is able to deliver a fair Islamic economy in the socio-economic field, so that it becomes a solution to the failure of the Capitalist economy.
Sharia Enterprise Theory: Integration of The Concept of Trust in The Amil Zakat Institution Ahmad Zikri Dwiatmaja; Muhammad Danial Tompson; Saiful Muchlis
Al-Amwal : Journal of Islamic Economic Law Vol. 9 No. 2 (2024): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v9i2.6090

Abstract

Purpose - Zakat is one of the pillars of Islam that is very important, functioning as the main instrument in realizing trust and improving the welfare of the people. In order for the noble goal of zakat to be achieved, zakat management needs to be carried out in a professional and good way (good zakat governance), which means that zakat must be managed systematically in accordance with Islamic sharia principles. The management of zakat must include aspects of trust, utility, justice, legal certainty, integration, and accountability. Method - This research uses a qualitative approach with a literature study that examines various sources related to Sharia Enterprise Theory integrated with the concept of trust and its application in amil zakat institutions. Result - The results of the study show that the application of this theory is in accordance with the role of humans as khalifatullah fil ardh, who is tasked with creating and distributing welfare for humanity and nature. Thus, Sharia Enterprise Theory is a development of Enterprise Theory that has been integrated with Islamic values, resulting in a more transcendental and humanist theory. In the perspective of Sharia Enterprise Theory, stakeholders consist of God, humans, and nature, with God as the supreme party that is the goal of human life. Humans as caliphs on earth have a mission to create and distribute prosperity for all creatures and the universe. The problem that still exists is that there are still many people who do not fully understand the importance of trust in managing zakat. Sometimes, zakat amil institutions feel pressured to achieve high zakat collection targets, thereby ignoring the principles of trust. Implication - Implementing the trust concept is an ongoing process. It requires a strong commitment from all parties involved to realize better and more beneficial zakat management for the community.
INVESTASI SAHAM SYARIAH DI MASA NEW NORMAL Abdullah, Mochammad Fadhil; Nurjannah, Nurjannah; Yunus, Ayu Ruqayyah; Abdullah, Muhammad Wahyuddin; Muchlis, Saiful
J-ESA (Jurnal Ekonomi Syariah) Vol 7 No 1 (2024): Juni
Publisher : Program Studi Ekonomi Syariah IAI Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52266/jesa.v7i1.1596

Abstract

Penelitian ini bertujuan untuk menganalisis perdagangan saham syariah dipasar modal indonesia pada masa penetapan New Normal pasca menurunnya kasus pandemi Covid—19 di indonesia. Pengujian dilakukan dengan menganalisis akumulasi bulanan pergerakan kapitalisasi pasar, volume perdangan, dan nilai perdagangan saham syariah di pasar modal indonesia dengan rentan waktu awal kasus pertama Covid-19 memasuki Indonesia, kemudian saat penyebaran Covid-19, selanjutnya membandingkannya saat ditetapkannya Fase New Normal. Penelitian ini menggunakan metodologi dengan studi kepustakaan atau literature. Jenis data yang digunakan adalah data sekunder. Data sekunder merupakan data yang diperoleh peneliti dari sumber yang sudah ada. Data yang diperoleh dari literatur-literatur yang relevan terkait masalah penelitian dengan menelaah dari beberapa kepustakaan seperti artikel ilmiah yang dipublish jurnal, buku-buku bacaan, website resmi OJK, BEI, dan sumber-sumber lainnya yang terkait dengan penelitian. Hasil penelitian ini menunjukan bahwa saham syariah tetap bertahan dan diminati investor di pasar saham indonesia selama menghadapi masa pandemi hingga memasuki fase New Normal. Adapun 10 saham syariah yang paling diminati investor berdasarkan analisis indeks kapitalisasi pasar, trading volume dan frekuensi perdagangan selama pandemi hingga memasuki fase New Normal yaitu dengan kode saham TLKM,UNVR,ADRO,KLBF,ICBP,INDF,ANTM,EMTK,CPIN, dan BRIS
Pengembangan Usaha Mikro, Kecil, Dan Menengah (Umkm) Melalui Dukungan Perbankan Islam: Tinjauan Empiris Di Indonesia Aniq Akhmad Ali Bawafie; Sahria; Saiful Muchlis
Jurnal Rekoginisi Ekonomi Islam Vol. 3 No. 02 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v3i02.1224

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, contributing significantly to GDP, employment and job creation. However, the sustainability and development of MSMEs still face challenges, including limited access to financing, particularly from Islamic banks. This study aims to explore the role of Islamic banks in supporting the development of MSMEs in Indonesia through a documentation analysis approach. Results show that sharia-based financing, such as Mudharabah and Musyarakah, has great potential in improving financial inclusiveness, economic justice, and sustainability of MSMEs. However, the portion of Islamic bank financing for MSMEs is still low, with suboptimal financing quality. Collaborative strategies between Islamic banks, government, and technological innovation are needed to overcome financing access constraints and strengthen the role of MSMEs in achieving sustainable development goals. This study provides an important perspective on strengthening synergies between the Islamic banking sector and MSMEs as a key driver of inclusive economic growth
Rambu Solo Traditional Ceremony of The Tana Toraja Tribe: A Sharia Accounting Perspective Saiful Muchlis; Rimi Gusliana Mais
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.560

Abstract

The objective of this study is to ascertain the customary ceremonial march and religious observances of Rambu Solos conducted by the Christian community of the Tanah Toraja ethnic group. This research method employs a qualitative approach that deviates from the norm, utilizing a critical paradigm. The critical paradigm aims to effect a comprehensive transformation of societal behaviors that may contradict cultural values, ethics, customs, religion, and other norms. This study's data-gathering methodology involved interviews with three research informants. The researcher used verse 282 from the Al-Qur'an Al-Baqarah to critique livestock loan transactions during the ceremonial event of Rambu Solo. The study findings indicate that the Rambu Solo ritual is a traditional ceremony involving the placement of a long-preserved corpse into a stone burial. The Rambu Solo rite involves exchanging goods or services to settle a debt. The cultural ritual traditions of Rambu Solos events involve using livestock, specifically bonga buffalo and pigs, as a barter system to pay debts. The execution of accounts payable in the traditional Rambu Solo ritual event resembles the implementation of arisan.
Akad Murabahah sebagai Instrumen Keuangan Syariah: Analisis Konsep, Praktik, dan Dampaknya bagi UMKM Mutmainnah, Andi; Samirah , Samirah; Muchlis, Saiful
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini membahas konsep, mekanisme, dan implementasi akad murabahah pada lembaga keuangan syariah serta menganalisis faktor-faktor yang memengaruhi efektivitas dan dampaknya bagi pengusaha mikro dan kecil. Murabahah merupakan akad jual beli dengan margin keuntungan tetap yang banyak digunakan di perbankan syariah. Meskipun secara prinsip sesuai syariah, praktiknya terutama dalam bentuk Murabahah kepada Pemesan Pembelian (MPO) masih menghadapi kendala seperti lemahnya kepemilikan barang dan minimnya edukasi nasabah. Faktor internal seperti kualitas SDM dan pengawasan, serta faktor eksternal seperti kemudahan layanan dan kepercayaan, memengaruhi efektivitas akad ini. Di sisi lain, murabahah memberikan manfaat ekonomi dan spiritual bagi pelaku usaha kecil. Oleh karena itu, penguatan implementasi syariah dan literasi keuangan diperlukan agar akad ini dapat dijalankan secara optimal.
Investasi Halal dalam Asuransi: Konsep dan Aplikasi Nabila, Sri Nurul; Hafid, Eka Arlinda; Muchlis, Saiful
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 1 (2025): Agustus
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15812440

Abstract

Shariah insurance (takaful) is a system of protection based on Shariah principles that advances cooperation (tabarru’) and avoids usury, gharar (uncertainty), as well as maisir (gambling). This study analyzes the concepts, principles, and developments of Shariah insurance in Indonesia with the method of library research through the study of literature from various sources. Study results show that Shariah insurance is divided into two main types, namely life insurance and general insurance, which operate based on eight main principles: monotheism, justice, helpfulness, trust, voluntariness (‘an taradhin), as well as the avoidance of riba, gharar, and maisir. In Indonesia, the Shariah insurance industry is experienceing significant growth with contributions reaching Rs11.55 trillion in 2021 and projected assets of Rs50 trillion by 2024, supported by OJK regulation and a majority Muslim population. However, the market penetration is still low (5%), indicating a huge development potential. The digitization and spin-off of Shariah enterprise units is a key driving factor in strengthening the national Shariah insurance ecosystem.
PENERAPAN AKAD IJARAH DALAM LEMBAGA KEUANGAN SYARIAH: STUDI KASUS PADA BANK SYARIAH DI INDONESIA Rahmaniar; Rahmah Rafifah Abu; Lince Bulutoding; Saiful Muchlis
El-Iqthisadi Vol 7 No 1 (2025): Juni
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/el-iqthisady.v7i1.58467

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis penerapan akad ijarah dalam lembaga keuangan syariah, khususnya pada bank syariah di Indonesia. Akad ijarah merupakan bentuk transaksi sewa-menyewa yang telah disesuaikan dengan prinsip-prinsip syariah. Dalam praktiknya, akad ijarah digunakan pada berbagai produk pembiayaan seperti ijarah muntahiya bittamlik. Penelitian ini menggunakan metode studi kepustakaan dengan mengkaji literatur yang relevan. Hasil kajian menunjukkan bahwa akad ijarah memberikan solusi pembiayaan yang adil dan bebas riba, meskipun dalam implementasinya masih terdapat tantangan seperti pemahaman nasabah yang rendah dan manajemen aset oleh bank. Oleh karena itu, diperlukan peningkatan literasi dan regulasi yang mendukung optimalisasi akad ini dalam sistem perbankan syariah. Kata Kunci: Ijarah, Bank Syariah, Pembiayaan Syariah, Perbankan Islam, Akad Abstract This study aims to analyze the implementation of the ijarah contract in Islamic financial institutions, particularly Islamic banks in Indonesia. Ijarah is a lease-based contract adapted to comply with sharia principles. In practice, it is applied in various financing products, such as ijarah muntahiya bittamlik. This research employs a library research method by reviewing relevant literature. The findings indicate that the ijarah contract offers fair, interest-free financing solutions. However, its implementation still faces challenges, including limited customer understanding and asset management issues by banks. Therefore, improved public literacy and supportive regulations are necessary to optimize the use of ijarah in the Islamic banking system. Keywords: Ijarah, Islamic Bank, Sharia Financing, Islamic Banking, Contract
Nilai Islam dalam pencatatan transaksi pada pedagang pasar sungai dama di kota Samarinda Maulida, Rizky; Muchlis, Saiful; Siradjuddin, Siradjuddin; Gafur, Abdul
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 3 (2023): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.2974

Abstract

Penelitian ini bertujuan untuk merumuskan nilai Islam dalam pencatatan transaksi pedagang usaha mikro pada Pasar Sungai Dama di Kota Samarinda. Pendekatan yang digunakan adalah fenomenologi Islam sebagai salah satu pengembangan fenomenologi transendental melalui penyempurnaan asumsi berdasarkan nilai-nilai Islam. Hasil penelitian menunjukkan bahwa Pedagang pada Pasar Sungai Dama di Kota Samarinda melakukan pencatatan transaksi dengan tujuan untuk menghindari kerugian, memudahkan penagihan, mempertahankan pelanggan, memudahkan pemesanan barang, menghindari salah paham, dan menjaga ketepatan pembayaran utang yang didasari oleh nilai-nilai Islam berupa keikhlasan, kesyukuran, tawakal, kejujuran, amanah, dan kepedulian. Penelitian ini menghasilkan rumusan nilai-nilai Islam yang mendasari pencatatan transaksi pada pedagang pada Pasar Sungai Dama di Kota Samarinda. Penelitian ini merekomendasikan pedagang pada Pasar Sungai Dama di Kota Samarinda untuk melakukan pencatatan transaksi dalam rangka mencapai keberkahan dan pengembangan usaha, Ikatan Akuntan Indonesia untuk berkoordinasi dengan pemerintah dalam mendesain pedoman akuntansi yang sesuai dengan kebutuhan pedagang dengan mempertimbangkan nilai-nilai Islam yang mendasarinya, Pemerintah Kota Samarinda perlu mengoptimalkan peningkatan kompetensi akuntansi bagi pedagang pada Pasar Sungai Dama di Kota Samarinda secara berkesinambungan
Co-Authors Abdul Gafur Abdullah, Mochammad Fadhil Aditya Ahmad Zikri Dwiatmaja Ainul Fikri Hamsir Aisyah Aisyah Akram Ista Alisa, Nur Alisa Analia, Fitra Andi Wawo Aniq Akhmad Ali Bawafie Anna Sutrisna S Anna Sutrisna S, Anna Anna Sutrisna Sukirman Anna Sutrisna Sukirman Asniati Asniati Asriani Atika Rizki Atika Atma Amir, A. M. Nur Ayu Ruqayyah Yunus Cole, Nurwahyuni Della Fadhilatunisa Devi Adhana Devi Adhana Devi Novianty Dian Purnama Dinda Agus Putri, Dinda Febriani Setijawan Fikra, Raosdatul Hafid, Eka Arlinda Harjauri Ma’rifat Hasbiuallah, Hasbiuallah Hasugian, Hotbin Helda Rostiani Husnul Khotimah ibrahim, bukhari Ippa Syahida Irmadani, Irmadani Irmawati Irmawati Irwan Misbach Ismawati Juardi, Sapril Sardi Layli, Jumbratul Lilis Febrianty Lince Bulutoding Mariyani Mariyani Maryam Nurdin, Maryam Maulida, Rizky Mochammad Fadhil Abdullah Moh Yusuf Muh. Fahrul Rasyid Muhammad Danial Tompson Muhammad Fajrin Adnan Muhammad Kahfi, Muhammad Muhammad Wahyuddin Abdullah Mukhtar Lutfi Munir Munir, Munir Mutmainnah, Andi Nabila, Sri Nurul Nasrullah Bin Sapa Nur Aulia Husnihita Muchtar Nur Rahma Sari Nur Rahmah Sari Nurhidayah Nurhidayah Nurjannah Nurjannah Nurwahida Odha, RaodahtulJannah Pratama, Nur Abdi Puspita, Silvia Rahayu, Andi Rasti Utari Dwi Rahmah Rafifah Abu Rahmaniar Rahmawati Muin Raodahtul Jannah Reski Reski Resky Resky Rika Dwi Ayu Parmitasari Rimi Gusliana Mais Rimi Gusliana Mais Riska Ismail Risma Risma, Risma Rizal Ancu Rizki Auliah Rizky Maulida RR. Ella Evrita Hestiandari Sahria Samirah , Samirah Setijawan, Febriani Siradjuddin Suhartono Suhartono Suhartono Sukirman, Anna Sutrisna Syamsul Syariati, Namla Elfa Utomo, Husain Soleh Wahab, Abd. Wahyuni Uni Arifin Wahyuni, Idra