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All Journal Ahkam: Jurnal Ilmu Syariah Al-Manahij: Jurnal Kajian Hukum Islam International Journal of Nusantara Islam JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia Jurnal Asy-Syari'ah Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah al-Afkar, Journal For Islamic Studies Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan DE'RECHTSSTAAT Unes Law Review Jurnal Tabarru': Islamic Banking and Finance NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Rayah Al Islam : Jurnal Ilmu Islam Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Coopetition : Jurnal Ilmiah Manajemen MUAMALATUNA Asyahid Journal of Islamic and Quranic Studies (AJIQS) Airlangga International Journal of Islamic Economics and Finance AL-ARBAH: Journal of Islamic Finance and Banking Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Ilmiah Wahana Pendidikan Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Iqtisaduna Share: Jurnal Ekonomi dan Keuangan Islam Mimbar Agama Budaya Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Jurnal Pengabdian Multidisiplin International Journal of Humanities Education and Social Sciences International Journal of Social Science, Education, Communication and Economics Jurnal Manajemen Journal Islamic Economics Ad Diwan Al-Manahij : Jurnal Kajian Hukum Islam Journal of Comprehensive Science Penamas Yurisprudentia: Jurnal Hukum Ekonomi AHKAM : Jurnal Hukum Islam dan Humaniora Likuid: Jurnal Ekonomi Industri Halal Islamic Economics and Business Review (IESBIR) Strata Law Review Asian Journal of Islamic Studies and Da'wah Juni-Jurnal Pelita Nusa IIJSE Zona Law And Public Administration Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Nusantara Islam Jurnal Ekonomi, Akuntansi dan Perpajakan Masile:Jurnal Studi Ilmu Keislaman DIRASAH: Jurnal Kajian Islam Strata International Journal of Social Issues Multidiscience: Journal of Multidisciplinary Science International Journal of Law Social Sciences and Management Mashlahah: Journal of Islamic Economics Ipso Jure Mabahits Al-Uqud
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Musyarakah Mutanaqisah as a Financing Solution for Working Capital and Productive Property in Islamic Financial Institutions in Indonesia Putri Tri Cahyani; Rizaludin; Yadi Janwari
Mabahits Al-Uqud Vol 1 No 2 (2024): December
Publisher : Postgraduate of Univeritas Islam Negeri Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/mau.v1i2.1238

Abstract

This study examines the implementation of Musyarakah Mutanaqisah (MMQ) as a financing instrument for working capital and productive property in Islamic Financial Institutions (IFIs). Unlike conventional financing, MMQ offers a dynamic ownership transition mechanism that allows customers to gradually acquire full ownership of financed assets while sharing profits and risks with the bank. The research employs a qualitative approach through an analytical review of scholarly literature and publications from IFIs, focusing on the operational structure, benefits, and challenges of MMQ. The findings highlight that MMQ provides greater flexibility compared to other Sharia-compliant contracts such as Murabahah and Ijarah Muntahiyah Bi Tamlik, as it enables customers to secure assets while mitigating financial burdens through staged payments. MMQ proves to be a viable solution for business actors and property investors, offering an equitable risk-sharing model and a structured path toward ownership. The study also underscores the importance of financial literacy and strategic marketing in enhancing MMQ adoption, emphasizing the role of digital platforms and personalized consultation in promoting its benefits. The results suggest that optimizing MMQ for productive financing can strengthen the Islamic banking sector and expand financial inclusion for businesses. Further empirical research is needed to measure MMQ’s long-term impact on business sustainability and financial stability.
Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect? Abd. Kholik Khoerulloh; Yadi Janwari
Economica: Jurnal Ekonomi Islam Vol. 12 No. 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.1.6442

Abstract

Abstract:  Investors in sharia cooperatives in Majalengka Regency suffered losses due to its administrators and managers who were not transparent in reporting their finances. This research aims to determine the effect of the application of sharia accounting standards and human resource competencies on investment decisions through financial reporting quality. The analytical techniques used in this study use path analysis. The results showed that the application of Sharia accounting standards had no significant adverse effect on investment decisions through financial reporting quality with an original sample value of -0.021 and Pvalue 0.554 > 0.05. In contrast, human resource competence significantly affected investment decisions through financial reporting quality with original sample values of 0.403 and Pvalue of 0.044 < 0.05. The implication of this research is to improve sharia cooperative management in financial performance to attract members to invest. The novelty of this research is the motive of investing in sharia cooperatives.Abstrak: Investor pada koperasi syariah di Kabupaten Majalengka mengalami kerugian karena ulah para pengurus dan pengelolanya yang tidak transparan dalam melaporkan keuangannya. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi syariah dan kompetensi sumber daya manusia terhadap keputusan investasi melalui kualitas laporan keuangan. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasilnya menunjukkan bahwa penerapan standar akuntansi syariah berpengaruh negatif tidak signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar -0.021 dan Pvalue 0.554 > 0.05, sedangkan kompetensi sumber daya manusia berpengaruh positif signifikan terhadap keputusan investasi melalui kualitas laporan keuangan dengan nilai original sample sebesar 0.403 dan Pvalue 0.044 < 0.05. Implikasi dari penelitian ini adalah meningkatkan manajemen koperasi syariah dalam kinerja keuangan sehingga menarik anggota untuk berinvestasi. Kebaruan dari penelitian ini adalah motif investasi pada koperasi syariah.
Co-Authors Abd. Kholik Khoerulloh Abdul Fattah Abdul Gofur Abdurahman, Lukman Abdurrahman Wahid, Abdurrahman Adil, Ustad Ahmad Lukman Nugraha Ahmad Luqman Hakim Ahmad Luqman Hakim, Ahmad Luqman Ahmad Rifai Ahmad Suganda Aini Mansur, Zuhratul Akmaliyah Akmaliyah Al Hakim, Sofyan Al-Hakim, Sofian Ali Santosa Almurni, Muhammad Furqon Amany, Amany Aminulloh, Ali Anggraeni, Desi Cahya Anisa Ilmia Annisa Eka Rahayu anton athoillah Anton Athoillah Ari Fajar Santoso Asep Dadang Hidayat Asri Sundari Athoillah, Mohamad Anton Ayi Nurbaeti Ayi Yunus Rusyana Ayi Yunus Rusyana Burhansyah, Luki Chandra Dedah Juabaedah Dedah Jubaedah Dedah Zubaedah Dede Nurwahidah Deni Kamaludin Yusup Denni Murdani Dodi Yarli Ending Solehudin Fairuz ‘Ainun Na’im Firman Nugraha Firman Nugraha Fitriani, Putri Diesy Ghilmanul Wasath Gina Saila Sofiah Gina Saila Sofiah Gozaly, Ahmad Yusdi Gunariah, Frilla Hadiat, Hadiat Heni Pujiastuti Heris Suhendar Heryana, Rudy Hilmi, Ahmad Imron Rosadi Irni Sri Cahyanti Ishandawi Jajang Herawan Jajat sudrajat Juarsa, Eka Jubaedah, Dedah Kamaludin Yusup, Deni Kusuma, Nurul Rahmah LUBIS, MUKHLIS Lubis, Mukhlis Lubis Lutfi Fahrul Rizal, Lutfi Fahrul Mafrudlo, Ahmad Mahfudzi Mansur, Zuhratul Aini Maulana, Fauzan Aziz Mega Silvia Mega Silvia Meinanti, Dwi Reiza Moh. Asep Zakariya Ansori Mohammad Anton Athoillah Mohammad Anton Athoillah Mugni Muhit Muhamad Afif Sholahudin Muhamad Fuji Hakiki Muhammad Hasanuddin, Muhammad Muhammad Yunus Muharni, Yusraini Mursyidah Zein, Ai Imas Mustofa Mustofa Nanang Sobarna Nissa Ayu Marliana Nur Azzahra, Annisa Nurjamil Nurjamil Nurrohman Nurrohman Nurrohman Nurrohman Pramayanti, Dian Ikha Prasetio, Andri Putri Tri Cahyani Rahmah Kusuma, Nurul Rahmah Kusumah, Nurul Ratnasari, Ai reni Ridwan, Ahmad Hasan Rizaludin Rosi Hasna Sari Royani Rumatiga, Hidayat Saebani, Beni Ahmad Salimudin, Mumud Santika, Ganjar Sari, Rosi Hasna Setia Mulyawan, Setia Setiadi Siswahyudianto Slamet Santoso Sodik, Gugun Sofian Al-Hakim Sofian Alhakim Sofiawati, Eva Sofyan Al-Hakim Sofyan Al-Hakim Solihin, Dadin Suganda, Ahmad Suherli, Ian Rakhamawan Suherli, Ian Rakhmawan Sulaeman Sulaeman Sulaeman Sulaeman Sumiati Sumiati Sumiati Sumiati Suntana, Ija Suparman Kholil Suradi Suradi Suradi Suryawirawan, Ade Syafe`i, Rahmat Tamba, Dheddy Abdi Tatang Astarudin Vemy Suci Asih Wardiman, Dadi Wawan Oktriawan Widiawati Widiawati Widiawati Zahra, Shofia Zuhratul Aini Mansur