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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
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THE INFLUENCE OF SERVICE QUALITY AND PRICE ON REPURCHASE INTENTION FOR MURABAHAH PRODUCTS AT BANK SULSELBAR SYARIAH Cole, Nurwahyuni; Misbach, Irwan; Muchlis, Saiful
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.8156

Abstract

This study aims to analyze the influence of service quality and price on the repurchase intention of murabaha products at PT Bank Sulselbar Syariah Makassar, with customer satisfaction as an intervening variable. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 130 respondents who are bank customers. The analysis results indicate that service quality and price have a positive and significant effect on customer satisfaction. Furthermore, customer satisfaction positively influences repurchase intention and mediates the relationship between service quality and price on repurchase intention. This study highlights the importance of improving service quality and setting competitive prices to enhance customer satisfaction and loyalty. It also provides recommendations to bank management to focus on service aspects and pricing strategies that align with customer expectations.
ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT BASED ON MAQASHID SYARIAH IN REALIZING THE WELFARE OF THE PEOPLE Layli, Jumbratul; Muchlis, Saiful; Jannah, Raodahtul Odha
Islamic Economic and Business Journal Vol. 7 No. 1 (2025): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v7i1.9328

Abstract

This study aims to analyze the implementation of the principle of accountability in the management of village funds based on maqashid sharia in Pattallassang Village, Gowa Regency. This study uses a qualitative method with a phenomenological approach. The results of the study indicate that the management of village funds in Pattallassang Village has shown good implementation of the principles of transparency, accountability, and community participation. The application of the principle of maqashid sharia is also seen in programs that support religious activities, health, and community welfare. However, there are still challenges related to the understanding of village officials regarding the concept of maqashid sharia and limitations in preparing targeted programs. This study recommends increasing the capacity of village officials and multi-party collaboration to optimize the management of village funds and improve community welfare.
Transformasi Nilai Ekonomi : Kajian Historis Perbedaan Ekonomi Islam dan Kapitalis Helda Rostiani; Aditya; Saiful Muchlis
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ka1y1j23

Abstract

Kajian ini membahas bagaimana sistem ekonomi Islam dan kapitalis berbeda dari perspektif sejarah, prinsip, dan aplikasi dalam kehidupan ekonomi. Dianggap bahwa sistem ekonomi kapitalis saat ini yang dominan di seluruh dunia telah menyebabkan ketimpangan sosial karena menekankan kebebasan dan kepemilikan pribadi yang tak terbatas. Sebaliknya, sistem ekonomi Islam menawarkan pendekatan yang berkeadilan dan berbasis pada nilai-nilai syariah, seperti larangan riba, kewajiban zakat, dan pembagian kekayaan untuk kepentingan umum. Studi ini melakukan studi kepustakaan dengan menganalisis literatur dan referensi yang relevan. Kajian menunjukkan bahwa ekonomi Islam memiliki sejarah yang lebih awal dan konsep yang lebih moral dan inklusif daripada kapitalisme yang berkembang pesat. Bahkan pemikir kapitalis seperti Adam Smith pernah mengakui kemajuan ekonomi Islam pada masa Rasulullah dan Khulafaur Rasyidin. Akibatnya, ekonomi Islam dapat berfungsi sebagai alternatif untuk sistem ekonomi yang lebih adil dan manusiawi.
Pilar Ekonomi Islami: Rekonstruksi Aktivitas Ekonomi Berdasarkan Al-Qur’an dan Hadis Aisyah, Aisyah; Risma, Risma; Muchlis, Saiful; Parmitasari, Rika Dwi Ayu
Hamalatul Qur'an : Jurnal Ilmu Ilmu Alqur'an Vol. 6 No. 2 (2025): December 2025
Publisher : Pondok Pesantren Hamalatul Qur'an Jogoroto Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/hq.v6i2.590

Abstract

This study aims to explore the Islamic legal foundations (shar‘i) of economic activities based on the Qur'an and the Hadith. Islam, as a comprehensive religion, governs all aspects of life, including economics, emphasizing spiritual values, ethics, and justice. Utilizing a qualitative approach through literature review, this research identifies core concepts of Islamic economics such as production, distribution, and consumption, all grounded in the principles of monotheism (tawhid), human responsibility as stewards (khalifah), and justice. The study further examines the application of key principles such as public interest (maslahah), mutual consent (ridha), blessing (barakah), and transparency in economic transactions, as well as prohibitions on usury (riba), uncertainty (gharar), gambling (maysir), hoarding (ihtikar), and trade of unlawful goods. The findings demonstrate that Islamic economic activity is not merely a worldly necessity but also a form of worship aimed at achieving. By adhering to these shar‘i principles, Islamic economics offers a just, sustainable, and welfare-oriented system for society as a whole.
TINJAUAN LITERATUR TERHADAP AKAD RAHN SEBAGAI INSTRUMEN PEMBIAYAAN BERBASIS SYARIAH Devi Novianty; Nur Aulia Husnihita Muchtar; Lince Bulutoding; Saiful Muchlis
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 1 (2025): Oktober
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/iqtishaduna.v7i1.59571

Abstract

Abstrak Akad Rahn merupakan instrumen pembiayaan syariah yang signifikan dalam sistem keuangan Islam, menawarkan alternatif bagi masyarakat yang membutuhkan dana cepat dengan menjaminkan aset berharga. Berbeda dengan pegadaian konvensional, Rahn beroperasi tanpa unsur riba, gharar (ketidakpastian), dan maysir (spekulasi). Pembentukan Pegadaian Syariah pada tahun 2003 merupakan respons terhadap kebutuhan pembiayaan syariah yang belum terakomodasi secara optimal oleh bank syariah karena keterbatasan sumber daya dan fasilitas pendukung. biaya pemeliharaan atau penyimpanan (fee ijarah) bukan bunga. Jika pinjaman dilunasi, barang dikembalikan; jika tidak, barang dapat dilelang untuk melunasi utang, dengan kelebihan hasil lelang dikembalikan kepada nasabah. Proses ini memastikan pembiayaan sesuai prinsip syariah dan memberikan perlindungan bagi kedua belah pihak. Keunggulan akad Rahn meliputi bebas riba, jaminan keamanan bagi pemberi pinjaman, hak kepemilikan tetap bagi pemilik barang, akses pembiayaan yang mudah, serta mendorong prinsip ta'awun (saling tolong-menolong). Meskipun demikian, implementasinya menghadapi tantangan internal seperti keterbatasan cabang dan sumber daya manusia, serta tantangan eksternal seperti persaingan dengan lembaga konvensional dan kurangnya literasi masyarakat. Penelitian terdahulu menegaskan efektivitas Rahn dalam membantu masyarakat berpenghasilan rendah mengakses pembiayaan tanpa melanggar prinsip syariah, serta kontribusinya terhadap sistem keuangan yang adil dan inklusif. Untuk pengembangan lebih lanjut, diperlukan peningkatan edukasi publik, pengawasan syariah yang ketat, dan inovasi produk. Kata Kunci: Akad Rahn, Pembiayaan Syariah, Pegadaian Syariah, Instrumen Keuangan Islam.   Abstract The Rahn contract is a significant sharia-compliant financing instrument in the Islamic financial system, offering an alternative for those in need of quick funds by pledging valuable assets. Unlike conventional pawnshops, Rahn operates without elements of usury (riba), gharar (uncertainty), and maysir (speculation). The establishment of Pegadaian Syariah in 2003 was a response to the need for sharia-compliant financing that had not been optimally accommodated by sharia banks due to limited resources and supporting facilities. Maintenance or storage fees (ijarah fees) are not interest. If the loan is repaid, the item is returned; if not, the item can be auctioned to settle the debt, with the excess auction proceeds returned to the customer. This process ensures financing is in accordance with sharia principles and provides protection for both parties. The advantages of the Rahn contract include being free from usury, guaranteeing security for the lender, permanent ownership rights for the owner of the item, easy access to financing, and promoting the principle of ta'awun (mutual assistance). However, its implementation faces internal challenges such as limited branches and human resources, as well as external challenges such as competition from conventional institutions and low public literacy. Previous research confirms Rahn's effectiveness in helping low-income communities access financing without violating Sharia principles, as well as its contribution to a fair and inclusive financial system. Further development requires increased public education, strict Sharia supervision, and product innovation. Keywords: Rahn Contract, Sharia Financing, Sharia Pawnshops, Islamic Financial Instruments
IMPLEMENTATION OF GREEN UNIVERSITY BASED ON RAHMATAN LIL ALAMIN IN REALIZING ENVIRONMENTAL MANAGEMENT ACCOUNTING Puspita, Silvia; Muchlis, Saiful; Jannah, Raodahtul
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14962

Abstract

This study aims to examine the implementation of a Green University based on the values of Rahmatan Lil Alamin in realizing Environmental Management Accounting at the State Islamic University (UIN) Alauddin Makassar. The research employs a qualitative phenomenological approach and is conducted at UIN Alauddin Makassar, located in Gowa Regency, South Sulawesi. Primary data were collected through in-depth interviews with key informants, including the head of the planning bureau, commitment-making officials, lecturers, and students, as well as through direct observation. Secondary data were obtained from documentation, literature studies, and internet searches. The findings show that UIN Alauddin Makassar has implemented the Green University concept through environmental education, energy and water conservation, and the development of environmentally conscious infrastructure (green architecture). The values of Rahmatan Lil Alamin serve as an ethical and spiritual foundation in fulfilling environmental responsibilities through the relationship with God (hablum minallah), with fellow humans (hablum minannas), and with nature (hablum minal alam). The implementation of environmental management accounting is reflected in the allocation of budgets for environmental maintenance, evaluation of environmental performance, and strategies for reducing ecological impact. The integration of Islamic values with sustainability principles creates a campus management system that is both ecologically responsible and spiritually grounded.
STUDI LITERATUR TENTANG TRANSAKSI KEUANGAN DALAM PERSPEKTIF ISLAM Ippa Syahida; Moh Yusuf; Lince Bulutoding; Saiful Muchlis
El-Iqthisadi Vol 7 No 2 (2025): Desember
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.v7i2.59621

Abstract

Abstrak Penelitian ini bertujuan untuk mengkaji prinsip-prinsip dasar dan bentuk-bentuk transaksi keuangan dalam perspektif Islam melalui pendekatan studi literatur. Dalam Islam, transaksi keuangan merupakan bagian dari muamalah yang diatur secara rinci untuk menjamin keadilan, menghindari penipuan, serta menghindari unsur riba, gharar, dan maysir. Penelitian ini menggunakan metode kualitatif deskriptif dengan mengkaji berbagai sumber literatur klasik dan kontemporer. Hasil penelitian menunjukkan bahwa bentuk-bentuk transaksi seperti kafalah (penjaminan), muzayyada (lelang), urbun (uang muka), suftajah (wesel), umum balwa (kondisi darurat umum), dan qabd (penguasaan barang) merupakan instrumen penting dalam sistem keuangan syariah. Setiap akad memiliki karakteristik dan fungsi tersendiri yang tetap relevan untuk diterapkan dalam konteks ekonomi modern. Kajian ini menegaskan bahwa transaksi keuangan Islam tidak hanya memiliki dimensi hukum, tetapi juga mengedepankan nilai-nilai moral dan sosial sebagai landasan sistem ekonomi yang adil dan berkelanjutan. Kata Kunci: Transaksi Keuangan, Islam, Akad Syariah, Studi Literatur, Ekonomi Syariah   Abstract This study aims to examine the basic principles and forms of financial transactions from an Islamic perspective through a literature study approach. In Islam, financial transactions are part of muamalah (contracts) that are regulated in detail to ensure justice, avoid fraud, and avoid elements of usury, gharar, and maysir. This study uses a descriptive qualitative method by reviewing various classical and contemporary literary sources. The results show that forms of transactions such as kafalah (guarantee), muzayyada (auction), urbun (down payment), suftajah (bill of exchange), umum balwa (general emergency conditions), and qabd (control of goods) are important instruments in the Islamic financial system. Each contract has its own characteristics and functions that remain relevant for application in the modern economic context. This study emphasizes that Islamic financial transactions not only have a legal dimension, but also prioritize moral and social values as the foundation of a just and sustainable economic system. Keywords: Financial Transactions, Islam, Sharia Contracts, Literature Studies, Sharia Economics
SRATEGI PEMASARAN, KUALITAS PELAYANAN, KUALITAS PRODUKSI DAN HARGA TERHADAP PENJUALAN AIR MINERAL DALAM PERSPEKTIF MAQASHID SYARIAH Saiful Muchlis; Rizal Ancu; Asriani; Anna Sutrisna Sukirman
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 1 (2025): Oktober
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/iqtishaduna.v7i1.61777

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh strategi pemasaran, kualitas pelayanan, kualitas produk dan harga,  terhadap penualan air mineral PT. Argus Rezky Pratama Kecamatan Bulukumpa, Kabupaten Bulukumba. Populasi yang digunakan dalam penelitian ini adalah  Mitra PT. Argus Rezky Pratama dengan jumlah Sampel 35 Mitra PT. Argus Rezky Pratama yang menjadi responden. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Data penelitian diolah dengan menggunakan Microsoft Excel dan Software SPSS 25. Variabel bebas pada penelitian ini adalah Strategi Pemasaran (X1), Kualitas Pelayanan (X2), kualitas produk (X3) dan Harga (X4). Variabel terikat pada penelitian ini adalah Penjualan(Y). Hasil penelitian ini menunjukkan bahwa variabel strategi pemasaran, kualitas pelayanan, kualitas produk dan harga berpengaruh secara simultan terhadap penjualan. Variabel strategi pemasaran, kualitas pelayanan, kualitas produk dan harga juga memiliki pengaruh secara parsial terhadap penjualan. Kontribusi variabel bebas (strategi pemasaran, kualitas pelayanan, kualitas produk dan harga) terhadap variabel terikat (penjualan) adalah sebesar 97,4%. Variabel bebas yang memiliki pengaruh paling dominan terhadap variabel terikat adalah kualitas pelayanan, kualitas produk dan harga. Kata kunci : Strategi Pemasaran, Kualitas Pelayanan, Kualitas Produksi, Harga dan Maqashid Syariah   Abstract This research aims to determine the influence of marketing strategy, service quality, product quality and price on the sale of PT mineral water. Argus Rezky Pratama, Bulukumpa District, Bulukumba Regency. The population used in this research was Mitra PT. Argus Rezky Pratama with a sample size of 35 PT Partners. Argus Rezky Pratama was the respondent. The method used in this research is multiple linear regression analysis. Research data was processed using Microsoft Excel and SPSS 25 software. The independent variables in this research were Marketing Strategy (X1), Service Quality (X2), product quality (X3) and Price (X4). The dependent variable in this research is Sales (Y). The results of this research show that the variables marketing strategy, service quality, product quality and price simultaneously influence sales. Marketing strategy variables, service quality, product quality and price also have a partial influence on sales. The contribution of the independent variables (marketing strategy, service quality, product quality and price) to the dependent variable (sales) is 97.4%. The independent variables that have the most dominant influence on the dependent variable are service quality, product quality and price. Keywords: Marketing Strategy, Service Quality, Production Quality, Price and Maqashid Syariah
Peran Dewan Pengawas Syariah Dalam Penerapan Good Corporate Governance Dalam Pencegahan Fraund Financing di Bank Syariah Analia, Fitra; Abdullah, Muhammad Wahyuddin; Muchlis, Saiful
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.638

Abstract

The act of misrepresentation in a monetary establishment is something that can be a significant danger to the maintainability of an organization's business. As a result, it is critical that efforts to prevent fraud are made to lessen the impact on stakeholders and customers. One way to do this is by putting good corporate governance into place. This study aims to determine how the presence of a sharia-compliant supervisory board in an Islamic bank, one form of good corporate governance, reduces the financing of fraudulent activities. The method of conducting the literature review and the qualitative research approach were utilized, and secondary data were used as the type of data. The findings of this study indicate that an Islamic bank's maximum application of good corporate governance is thought to be capable of preventing the practice of fraud financing. This is especially true when the Islamic supervisory board is maximized in supervising the implemented operations that have met the sharia compliance aspect. The presence of a sharia supervisory board is not only a distinguishing feature between Islamic banks and conventional banks; it is also a representation of the implementation of GCG. If the existence of a sharia Keywords : sharia supervisory board, good corporate governance, fraund financing.
Interest In Visiting Muslim Tourists In The Regency Mamasa: Muslim Friendly Tourism, Tourism Promotion and Religiosity Nurwahida; Rika Dwi Ayu Parmitasari; Saiful Muchlis
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8201

Abstract

          This study aims to analyze the influence of Muslim-Friendly Tourism and Tourism Promotion on Muslim tourists' interest in visiting Mamasa Regency, and to examine the role of religiosity as a moderating variable. The research method uses a quantitative approach with an associative research type. Data were obtained through distributing questionnaires to Muslim tourists and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that Muslim-Friendly Tourism and Tourism Promotion have a positive and significant effect on Muslim tourists' interest in visiting, while religiosity strengthens this relationship. The implications of this study emphasize the importance of improving halal facilities, optimizing digital tourism promotion, and integrating religious values ​​into destination development strategies so that Mamasa can develop as a Muslim-friendly tourist destination in West Sulawesi.
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