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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) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) 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 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 Balance: Jurnal Ekonomi 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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Optimizing Salam and Istisna Contracts as Productive Financing in Islamic Banking Rahmawati Rahmawati; Titin Hardianti; Rika Dwi Ayu Parmitasari; Saiful Muchlis
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/74tr4h59

Abstract

Salam and Istisna contracts are Islamic financing instruments that play a vital role in supporting productive economic activities, particularly in real sectors such as agriculture, manufacturing, and construction. These two contracts provide solutions for the need to order goods that are not yet available at the time of the contract, while maintaining the principles of certainty, fairness, and avoidance of gharar, riba, and maisir. This study aims to analyze the concept, legal basis, operational mechanisms, and risk management of Salam and Istisna contracts in Islamic banking practices. The research method used is a qualitative approach with library research through analysis of classical fiqh sources, DSN-MUI fatwas, AAOIFI standards, and contemporary Islamic banking literature. The study results indicate that the Salam contract is more suitable for standardized commodity financing with upfront payment obligations, while the Istisna contract is more flexible and relevant for financing goods or projects requiring a production process. In Islamic banking practice, the use of Parallel Salam and Parallel Istisna schemes is a key strategy in mitigating financing risks and maintaining business sustainability. With the implementation of clear contracts, detailed specifications, and adequate production supervision, Salam and Istisna contracts can be effective productive financing instruments in encouraging the strengthening of the real sector and sustainable Islamic economic development.
Corporate Social Responsibility Based on Rahmatan Lil'alamin in Increasing Company Value at Bank Muamalat Makassar Putri Ayu Ramadhani; Jamaluddin Majid; Saiful Muchlis
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/eypehg83

Abstract

This research aims to analyze the concept, application and benefits of Rahmatan lil 'Alamin-based Corporate Social Responsibility (CSR) in increasing company value at Bank Muamalat Makassar. This research uses a qualitative approach with the Islamic phenomenology method. Data was obtained through in-depth interviews, observation and documentation of informants consisting of management, employees, customers and beneficiaries of the Bank Muamalat Makassar CSR program. The research results show that the CSR concept at Bank Muamalat Makassar is not only understood as an institutional obligation, but as a form of social worship oriented towards maqashid sharia values. The implementation of Rahmatan lil 'Alamin-based CSR is realized through educational, social, humanitarian, health, da'wah and community economic empowerment programs. This implementation provides benefits in the form of increasing public trust, strengthening the company's image and reputation, customer loyalty, and sustainable relations between the company and the community. The implications of this research provide a theoretical contribution in developing the concept of CSR based on Islamic values ​​and strengthening the maqashid sharia approach in the social responsibility practices of sharia banking in Indonesia. It is hoped that the findings of this research will become a reference for Islamic financial institutions in designing CSR models that are oriented towards universal benefit and corporate sustainability.
Co-Authors Abdul Gafur Abdullah, Mochammad Fadhil Abdullah, Wahyuddin Aditya Ahmad Zikri Dwiatmaja Ainul Fikri Hamsir Aisyah Aisyah Aisyah Akram Ista Alisa, Nur Alisa Analia, Fitra Andi Mutmainnah 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 Awaluddin 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 Jamaluddin Majid 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 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 Putri Ayu Ramadhani Putri, Adelia Nindya Rahayu, Andi Rasti Utari Dwi Rahmah Rafifah Abu Rahmaniar Rahmawati Muin Rahmawati Rahmawati Raodahtul Jannah Reski Reski Resky Resky Rika Dwi Ayu Parmitasari Rimi Gusliana Mais Rimi Gusliana Mais Riska Ismail Risma Risma Rizal Ancu Rizki Auliah Rizky Maulida RR. Ella Evrita Hestiandari Sahria Samirah Samirah Setijawan, Febriani Siradjuddin Suhartini, Eka Suhartono Suhartono Suhartono Sukirman, Anna Sutrisna Syaharuddin Syamsul Syariati, Namla Elfa Titin Hardianti Utomo, Husain Soleh Wahab, Abd. Wahyuni Uni Arifin Wahyuni, Idra