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All Journal Jurnal Diskursus Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam EQIEN - JURNAL EKONOMI DAN BISNIS FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Ecces: Economics, Social, and Development Studies Al-Kharaj: Journal of Islamic Economic and Business Al-Buhuts (e-journal) Jurnal Ekonomi Syariah dan Bisnis el-Jizya: Jurnal Ekonomi Islam Journal of Economic Education and Entrepreneurship Studies Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam At Tawazun Jurnal ekonomi Islam J-CEKI
Amiruddin K
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Basic Concepts of Islamic Economics Methodology Nahlah Nahlah; Murtiadi Awaluddin; Amiruddin K; Ridwan Markarma
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 6 No. 1 (2023)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v6i1.4087

Abstract

The interest of scientists studying Islamic economic methodology lately is due to several factors, including some who think that the economy is not running well, still exists unemployment is growing along with high inflation rates, and there is almost no reliable solution to fix the local economic depression problems, regional financial crises, even global. This study aims to determine the basic concept of Islamic economic methodology according to several Islamic economists. The research method uses a literary approach from various journals, especially in the field of Islamic economic methodology, to be examined more deeply to obtain information about the basic concepts of Islamic methodology and what kind of methodology in Islamic economics is used by some Islamic economists. From the research results, the methodology in Islamic economics means building a theory (knowledge) and scientifically evaluating the theory (knowledge) by investigating the criteria, rationalizations, arguments, and justifications used. Meanwhile, Islamic economists' methodological approaches differ, but they have similarities in terms of the internalization of Islamic law in economic theory and practice. And in general, have an agreement to reject the conventional economic system that is contrary to Islam.
Integrating Maqasid Shariah in Enhancing MSME Business Sustainability in the Digital Economy Albar, Kholid; Amiruddin K; Abdullah, Wahyuddin
el-Jizya : Jurnal Ekonomi Islam Vol. 13 No. 1 (2025): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v13i1.13174

Abstract

This study aims to explore the integration of Maqasid Shariah in the measurement of Islamic business performance in the dynamic digital economy era. In this context, Maqasid Syariah, which includes the protection of religion, soul, mind, offspring, and property, offers an ethical and universal framework to guide Islamic business operations. This research focuses on Sharia MSMEs in Sidayu sub-district, which have adopted these principles in their operations. This research methodology uses a qualitative approach with a case study design. Data were collected through in-depth interviews with sharia business actors and secondary data analysis from the annual reports of relevant MSMEs. Thematic analysis was used to identify patterns and key themes related to the integration of Maqasid Sharia in performance measurement. The results showed that Sharia MSMEs in Sidayu have successfully implemented performance indicators covering spiritual, social and material dimensions. The use of digital technology, such as blockchain, is proven to increase transparency and operational efficiency, and strengthen consumer trust. The integration of technology-based and Environmental, Social, and Governance (ESG) indicators in performance measurement not only improves competitiveness but also ensures compliance with sharia principles. This study concludes that a performance measurement approach that incorporates spiritual values and modern technology can enrich the literature on Islamic business and offer practical guidance for businesses and policy makers. The implication of these findings is the need for the development of Maqasid Shariah-based performance measurement tools that can be applied more broadly, as well as further exploration in the non-financial sector to expand the application of Shariah principles in various industries
Sistem Ekonomi Islam: Prinsip, Implementasi, dan Tantangannya di Dunia Modern Maulana, Maulana; Jamaluddin Madjid; Amiruddin K; Mukhtar Galib
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 1 (2025): November 2024 - April 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i1.171

Abstract

Keuangan Islam telah mengalami pertumbuhan yang signifikan dalam beberapa dekade terakhir, dengan kemajuan teknologi yang menjadi katalis utama bagi perkembangan sektor tersebut. Studi ini bertujuan untuk mengidentifikasi inovasi teknologi yang relevan dalam sistem keuangan Islam dan menganalisis peluang serta tantangan penerapannya. Teknologi seperti blockchain, kecerdasan buatan (AI), big data, dan mobile banking menawarkan peluang besar untuk meningkatkan inklusi keuangan, transparansi, efisiensi operasional, dan inovasi produk. Namun, penerapan teknologi ini menghadapi tantangan yang signifikan, termasuk kepatuhan terhadap prinsip-prinsip Syariah, literasi digital yang rendah, masalah keamanan data, dan regulasi yang tidak memadai. Penelitian ini menggunakan pendekatan kualitatif melalui studi literatur dan studi kasus. Temuan penelitian menyoroti potensi besar teknologi untuk mendukung pertumbuhan sektor keuangan Islam sambil mematuhi prinsip-prinsip Islam. Studi ini juga merekomendasikan pengembangan kebijakan yang mempromosikan transformasi digital, meningkatkan literasi teknologi, dan memperkuat regulasi untuk memastikan keberlanjutan sektor tersebut di era digital. Kata kunci: Keuangan Islam, teknologi, blockchain, kecerdasan buatan, inklusi keuangan
THE INFLUENCE OF ONLINE NEWS CREDIBILITY, SOCIAL MEDIA CONTENT, AND PRINT MEDIA VARIETY ON CUSTOMER TRUST LEVELS Agustan Agustan; Amiruddin K; Abdul Wahid Haddade; Andi Muhammad Ali Amiruddin; Agus Miranto
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i1.10162

Abstract

Consumer trust in Islamic banks is currently declining. Islamic banks are perceived to be the same as conventional banks due to various cases about Islamic banks reported by the mass media. The aim of this research is to analyze the influence of the credibility of online news, the quality of social media content, and the variety of print media on the level of trust of BSI customers. This study uses an associative quantitative approach with simple random sampling techniques. A total of 121 respondents were selected from a total population of 480 using Slovin's formula and analyzed with SEM-PLS. The research results show that the credibility of online news, the quality of social media content, and the variety of print media have a positive and significant impact on customer trust levels. The negative stigma of society is growing stronger due to online news that is reinforced by social media and print media. Practical implications include more effective marketing and communication strategies to maintain customer trust amidst the challenges of the digital era.
Application Of Audit In Management Of Financial Reports Based On SAK Syariah Adriani; Jamaluddin Madjid; Amiruddin K
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 2 (2025): Vol.8 No.2 Mei-Oktober (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i2.239

Abstract

This study uses a qualitative research method. By using a literature review, a systematic approach to collecting, evaluating, and synthesizing relevant literature in a particular field of research. Experts recognize the importance of a literature review as an initial step in the research process that allows researchers to understand the research context, review previous findings, and identify knowledge gaps that still need to be explored. The Results of this Study The Implementation of Sharia Audits in Financial Institutions has been carried out by prioritizing sharia values and laws to carry out financial statement audits based on Sharia SAK. Parties that play a role in supervising Sharia Financial Institutions, Bank Indonesia, National Sharia Council (DSN), Sharia Supervisory Board (DPS). In carrying out their functions, BI and DSN play a greater role in supervision while DPS plays a greater role in controlling Islamic banks.
Islamic Social Enterprise at MSMEs in Makassar City: The Relationship Between Islamic Financial Literacy and Social Networks with Product Innovation as Moderating Variables Helda Rostiani; Amiruddin K; Rika Dwi Ayu Parmitasari
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.v7i4.8118

Abstract

This study aims to analyze the influence of Islamic financial literacy and social networks on Islamic social enterprises in MSEs in Makassar City, with product innovation as a moderating variable. The research questions address the extent to which Islamic financial literacy and social networks contribute to improving Islamic social enterprise practices, and whether product innovation can strengthen this relationship. The research method used was a quantitative approach with Structural Equation Modeling (SEM-PLS) analysis techniques. Data were collected through questionnaires distributed to 131 respondents, Sharia MSEs, in Makassar City. Validity and reliability tests, as well as hypothesis testing, were conducted to obtain comprehensive results. The results of the study indicate that Islamic Financial Literacy has a positive and significant effect on Islamic Social Enterprise, while Social Networks have no significant effect. Product Innovation is proven to have a significant direct effect on Islamic Social Enterprise, but does not moderate the relationship between Islamic Financial Literacy and Social Networks on Islamic Social Enterprise. This confirms that Islamic financial literacy is a key factor in strengthening Islamic Social Enterprise, while social networks will only provide benefits if they are built on sharia principles. The implication of this research is the need to improve Islamic financial literacy as the primary foundation for MSEs in building sustainable Islamic Social Enterprises. Social networks need to be strengthened with spiritual values and Islamic collaborative principles to better support social missions. Meanwhile, product innovation should be directed toward Sharia-based social innovations to better align with the goals of Islamic Social Enterprises.
Green Banking Perspektif Maqāṣid Asy-Syarīʿah dalam Mendorong Eksistensi Perbankan Syariah Nurjannah, Nurjannah; Lince Bulutoding; Nasrullah Bin Sapa; Amiruddin K; Sumarlin Sumarlin
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5226

Abstract

This study aims to describe the implementation of green banking from the perspective of maqāṣid asy-syarīʿah in encouraging the existence of Islamic banking. This study is a qualitative study using a phenomenological approach, an interpretive paradigm using intentional analysis. The types of data used are noema and noesis, using three data collection techniques, namely in-depth interviews, documentation and participant observation. The results of the study indicate that the implementation of green banking based on maqāṣid syarī᷾ah is able to encourage the existence of Islamic banking. The implementation of green banking from the perspective of maqāṣid asy-syarīʿah at Bank Muamalat Indonesia and Bank Syariah Indonesia in supporting its existence consists of seven components, maintaining religion (ḥifẓ al-dīn), maintaining the Soul (ḥifẓ al-nafs), maintaining the environment (ḥifẓ al-bī᷾ah), and maintaining honor (ḥifẓ al-irdi) have been implemented, while maintaining reason (ḥifẓ al-᷾aql) requires improvement in green banking research and publication, maintaining descendants (ḥifẓ al-᷾nasl) requires improvement in terms of digital banking system security and the presence of product innovation, and maintaining wealth (ḥifẓ al-māl) requires providing opportunities for farmers to be able to apply for financing using the salam contract or other related contracts.
Co-Authors Abdul Wahid Haddade Abdullah, Wahyuddin Adriani Agus Miranto Andi Muhammad Ali Amiruddin, Andi Muhammad Ali Andi Sawe Ri Esso ARIFIN S Chatarina Umbul Wahyuni Halik, Abdul Chadjib Helda Rostiani Jamaluddin Madjid Kamaruddin Kholid Albar Lince Bulutoding Maulana Maulana, Maulana Moh. Sabri AR Muh. Ridwan Markarma Muhammad Amiruddin Abdullah Muhammad Taufiq Muhlis Mukhtar Galib Mukhtar Lutfi Murtiadi Awaluddin Muslimin H Kara Nahlah, Nahlah Nasrullah Bin Sapa Novi Arista Nurjannah Nurjannah Rika Dwi Ayu Parmitasari Sufiana Fahmi Sumarlin Sumarlin Syahruddin Kadir Wulan Purnamasari