Claim Missing Document
Check
Articles

Peran Manajer Keuangan dalam Menangani Konflik Keuangan dan Nilai-Nilai Syariah Reni Rahmawati; Shalsabila Azzahra; Iwan Setiawan
Minhaj: Jurnal Ilmu Syariah Vol. 5 No. 1 (2024): Januari
Publisher : Lembaga Penerbitan Jurnal Ilmiah Institut Agama Islam Bani Fattah Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52431/minhaj.v5i1.2130

Abstract

Penelitian ini mengeksplorasi peran manajer keuangan dalam menyelesaikan konflik antara keuangan konvensional dan prinsip-prinsip syariah dalam praktik keuangan perusahaan. Melalui analisis konten, dan studi kasus, penelitian ini mengidentifikasi strategi dan tindakan yang digunakan manajer keuangan untuk mempertahankan keseimbangan antara tuntutan finansial dan komitmen etis terhadap nilai-nilai syariah, serta menyoroti pentingnya komunikasi efektif dan konsultasi dengan ahli syariah dalam menghadapi dilema ini. Implikasi hasil penelitian ini dapat membantu organisasi keuangan syariah dalam mengembangkan praktik keuangan yang lebih konsisten dengan prinsip-prinsip syariah.
Analysis of International Trade Liberalisation In The Perspective of Islamic Economic Law Justice Royani Royani; Iwan Setiawan
Asian Journal of Social and Humanities Vol. 2 No. 8 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i8.301

Abstract

International trade is a process of exchange based on the voluntary will of each country. The motive is to gain from trade. International trade and Islamic economics are two things that overlap in influencing the economic growth of a country. In the perspective of Islamic economics, these two aspects have an important role in achieving the goal of falah (prosperity) in this world and the hereafter. This research examines the effect of international trade and the shariah economy on economic growth in the perspective of Islamic economics. The analysis is conducted by reviewing the concepts and principles of Islamic economics related to international trade activities and the application of the Shariah economy. The results show that international trade based on Islamic economic principles, such as justice, balance, and benefit, can make a positive contribution to economic growth. Meanwhile, the application of shariah economy that prioritises spiritual values and Islamic business ethics can create a conducive investment climate and encourage sustainable economic growth. Trade is a very important economic activity today, so there are no countries in the world that are not involved in trade, either inter-regional, inter-regional, or inter-country trade. While trade liberalisation or free trade is a condition in which a country conducts trade between countries without any barriers. This research is descriptive qualitative with literature study. Based on the above study, it can be concluded that the perspective of Islamic law related to international trade liberalisation is a liberal economic system that will lead to social inequality and can endanger the stability of economic security in accordance with the Islamic concept based on the principles of justice, honesty, recognition of performance and hard work, humanism, and non-centralisation.
IMPLEMENTATION OF RELIGIOUS MODERATION IN THE DEVELOPMENT OF A SHARI'AH ECONOMIC AND FINANCIAL SYSTEM THAT IS FAIR FOR SOCIETY Iwan Setiawan; Rahayu Kusumadewi; Nurhaeti; Dimas Hardiansyah
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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

Abstract

This research aims to analyze the application of religious moderation in a sharia economic and financial system that is fair to society. This research includes library research with qualitative research methods that use a descriptive approach. The results of this research reveal that the concept of religious moderation has been fully implemented in the development of the Sharia Financial Institution (LKS) system, through openness regarding the use of LKS which is not only specifically for Muslim customers but also for customers of other religions. However, regarding the placement of Human Resources (HR) in LKS who come from non-Muslim communities, this has not received special attention. Apart from that, it is necessary to formulate derivative regulations as a legal umbrella that gives non-Muslims the same rights to become employees at LKS. The granting of these rights must of course fulfill the terms and conditions that apply to the application of sharia principles in all LKS operations. Thus, granting the same rights to non-Muslim communities as part of LKS human resources will create a sharia economic and financial system that is just for society.
EVALUATING THE IMPACT OF SHARIAH-COMPLIANT BUSINESS PRACTICES ON CONSUMER TRUST AND MARKET GROWTH IN ISLAMIC FINANCIAL INSTITUTIONS Aldriantara Sofyan; Avid Leonardo Sari; Iwan Setiawan
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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

Abstract

This study evaluates the impact of Shariah-compliant business practices on consumer trust and market growth in Islamic financial institutions. Shariah-compliant business practices are fundamental to Islamic finance, emphasizing ethical conduct, fairness, and transparency in all transactions. This research aims to explore how these principles influence consumer perceptions and contribute to the growth and stability of the market. This study, utilizing a literature review approach, examines the impact of Shariah-compliant business practices on consumer trust. The findings reveal that adherence to Shariah principles significantly enhances consumer trust, leading to increased customer loyalty and market expansion. Furthermore, the study identifies key factors that drive consumer trust in Shariah-compliant institutions, including the role of religious adherence, transparency, and ethical business practices. The implications of this research are critical for Islamic financial institutions aiming to strengthen their market position and foster long-term growth. By highlighting the importance of Shariah compliance in building consumer trust, this study provides valuable insights for policymakers, financial institutions, and stakeholders in the Islamic finance industry.
FIQIH LEMBAGA INVESTASI SYARIAH: SAHAM SYARI’AH DAN REKSADANA SYARI’AH Adrezka Maudina Muslimah; Asri Mariam Syarah; Deska Pratama; Iwan Setiawan
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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

Abstract

Investasi syariah bukan hanya sekedar strategi finansial, melainkan juga mempertimbangkan aspek moral dan etika untuk menciptakan nilai tambah. Mengikuti prinsip-prinsip pada investasi syariah tidak cuma menghasilkan keuntungan finansial, tetapi juga meningkatkan hubungan kita dengan Allah dan menawarkan manfaat nyata bagi masyarakat. Artikel ini memuat dua bidang kajian utama, yakni reksadana syariah dan saham syariah. Melakukan investasi syariah menggunakan prinsip bagi hasil untuk mengatasi sektor-sektor haram seperti haram, riba, dan spekulasi yang berlebihan. Selain itu, artikel ini membahas aplikasi praktis dalam studi kasus yang berhubungan dengan produk investasi saham syariah dan juga penerapan reksadana syariah.
Development Of Islamic Career Guidance Media Through Website-Based Information Services To Improve Career Understanding Of Grade Xii Students At Smk Assalaam Bandung Bayu Permana; Isep Zainal Arifin; Asep Iwan Setiawan
El-Ghiroh : Jurnal Studi Keislaman Vol. 23 No. 2 (2025): September
Publisher : Sekolah Tinggi Agama Islam (STAI) Bumi Silampari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37092/el-ghiroh.v23i2.1327

Abstract

This study aims to develop an integrative and Islamic website-based career selection information service media to improve career understanding of grade XII students at SMK Assalaam Bandung. The background of this study is based on various problems in the field, such as low student career understanding, the dominant choice of working after graduation without considering potential development through higher education, the inconsistency between the results of aptitude tests and parental expectations, and the limited guidance and counseling services that are only provided in grade XII. This study uses a Research and Development (R&D) approach with qualitative methods. The media development procedure is carried out through the following stages: identification of potential and problems, data collection, product design, validation, revision, trials, until producing the final product in the form of an Islamic career website. The results of the study indicate that this media is considered suitable by students for use in guidance and counseling services, because it is able to provide extensive, interesting, and easily accessible information related to career understanding that is in accordance with Islamic values.
The Effect of Price Earning Ratio, Dividend Payout Ratio, and Debt to Equity Ratio on Firm Value in Non-Cyclical Consumer Companies Muhammad Tsani Abdul Hakim; Depi Hasanah; Muhammad Anton Athoillah; Setia Mulyawan; Iwan Setiawan
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.51473

Abstract

The growth in the number of sharia investors and the increase in the market capitalization of sharia stocks in Indonesia reflect a high interest in Islamic-based investments, particularly in the defensive primary consumer goods sector (non-cyclical consumer goods). Amid this trend, it is important to understand the fundamental factors that influence company value, so that investors can make more rational decisions and company management can increase their stock market value. This study aims to examine the effect of Price to Earnings Ratio (PER), Dividend Payout Ratio (DPR), and Debt to Equity Ratio (DER) on company value, proxied by Price to Book Value (PBV), in non-cyclical consumer sector companies consistently listed in the Indonesian Sharia Stock Index (ISSI) during the 2016–2020 period. The study sample consisted of 15 companies with a total of 75 panel data observations. The analysis was conducted using panel data regression with fixed effects. The results showed that DER had a significant positive effect on company value, whereas PER and DPR did not. Simultaneously, these three variables influenced company value. These results reinforce signaling theory, where a high debt structure can be perceived as an indicator of management confidence in the company's prospects. This research contributes to the growing literature on Islamic finance, focusing on strategic and stable sectors in the capital market.
An Integrated SCOR–AHP Approach for Halal Traceability Supply Chain Management in the Food Industry Yeni Hendriyani; Iwan Setiawan; Ija Suntana; Mohamad Anton Athoillah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2902

Abstract

The rapid growth of the global halal food market has intensified the need for effective halal traceability across increasingly complex supply chains. Despite mandatory halal certification policies in Indonesia, maintaining halal integrity throughout the entire supply chain remains a significant challenge, particularly in the food service sector. This study aims to identify priority criteria for halal traceability supply chain management and to develop an integrated strategic framework by combining the Supply Chain Operation Reference (SCOR) model version 14.0 with the Analytic Hierarchy Process (AHP). A quantitative descriptive–analytical approach was employed, focusing on a restaurant enterprise in Bandung, Indonesia, operating a centralized supply chain system with 105 outlets. Expert judgments were collected through AHP questionnaires, supported by interviews and focus group discussions. The SCOR framework was used to structure supply chain processes, while AHP was applied to determine the priority weights of halal traceability criteria and sub-criteria. Consistency of judgments was ensured using the Consistency Ratio threshold of 0.10. The results indicate that the Fulfill process is the most critical stage in ensuring halal traceability, followed by Source and Transform, while Plan and Order play supporting roles. At the sub-criteria level, halal integrity during delivery emerged as the most critical factor, highlighting the vulnerability of downstream logistics to halal non-compliance. The integration of SCOR and AHP enabled the development of a priority-based strategic framework that aligns process importance with performance metrics and improvement actions. This study contributes to halal supply chain management literature by transforming SCOR from a descriptive process model into a prescriptive decision-support framework. From a practical perspective, the proposed SCOR–AHP framework provides actionable guidance for prioritizing resources, strengthening halal logistics governance, and enhancing the effectiveness, efficiency, and sustainability of halal traceability systems in the food industry
The Effect of Price Earning Ratio, Dividend Payout Ratio, and Debt to Equity Ratio on Firm Value in Non-Cyclical Consumer Companies Muhammad Tsani Abdul Hakim; Depi Hasanah; Muhammad Anton Athoillah; Setia Mulyawan; Iwan Setiawan
International Journal of Nusantara Islam Vol 14 No 1 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i1.51473

Abstract

The growth in the number of sharia investors and the increase in the market capitalization of sharia stocks in Indonesia reflect a high interest in Islamic-based investments, particularly in the defensive primary consumer goods sector (non-cyclical consumer goods). Amid this trend, it is important to understand the fundamental factors that influence company value, so that investors can make more rational decisions and company management can increase their stock market value. This study aims to examine the effect of Price to Earnings Ratio (PER), Dividend Payout Ratio (DPR), and Debt to Equity Ratio (DER) on company value, proxied by Price to Book Value (PBV), in non-cyclical consumer sector companies consistently listed in the Indonesian Sharia Stock Index (ISSI) during the 2016–2020 period. The study sample consisted of 15 companies with a total of 75 panel data observations. The analysis was conducted using panel data regression with fixed effects. The results showed that DER had a significant positive effect on company value, whereas PER and DPR did not. Simultaneously, these three variables influenced company value. These results reinforce signaling theory, where a high debt structure can be perceived as an indicator of management confidence in the company's prospects. This research contributes to the growing literature on Islamic finance, focusing on strategic and stable sectors in the capital market.
Strategi Peningkatan Kualitas Pelayanan Haji dalam Pengelolaan Pembatalan Haji di Kementerian Agama Husnul Khotimah; Aep Wahyudin; Asep Iwan Setiawan
Mabrur: Academic Journal of Hajj and Umra Vol. 5 No. 1 (2026): Mabrur: Academic Journal of Hajj and Umra
Publisher : Faculty of Da'wah and Communication, UIN Sunan Gunung Djati, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/mjhu.v5i1.51467

Abstract

Penelitian ini bertujuan untuk merumuskan, mengimplementasikan, dan mengevaluasi strategi peningkatan kualitas pelayanan pembatalan haji di Kantor Kementerian Agama Kota Jakarta Timur. Dengan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa meskipun SOP telah diterapkan, masih terdapat kendala dalam integrasi sistem, pelatihan SDM, dan prosedur manual. Penerapan verifikasi digital serta pendekatan dakwah dalam pelayanan meningkatkan kualitas layanan.
Co-Authors A. Bachrun Rifa'i Abdulah Safe’i Aditya Bagus Diarsyah Adrezka Maudina Muslimah Aep Wahyudin Agum Restu Alam Agvira Faiza Zulfa Ahmad Rifai Ahmad Sarbini, Ahmad Aldriantara Sofyan Alief Fikar Erisandi Arif Rahman Arif Rahman Hakim Asep Dadang Hidayat Asri Mariam Syarah Avid Leonardo Sari Bambang Syamsul Arifin BAYU PERMANA Chaerul Rochman Chaerul Shaleh Chandra Darti Busni Depi Hasanah Deska Pratama Diana Ayu Nabila Dimas Hardiansyah Dindin Solahudin Dini Meilani Doli Witro Dyah Rahmi Astuti Fisher Zulkarnaen Gojali, Dudang Hana Aulia Islamiati Heni Suhaini Husnul Khotimah Irawan Irfan Sanusi Irfan Sanusi irsan maulana Isep Zainal Arifin Iseu Susilawati Jujun Jamaludin Karsidi Diningrat Kurniawan Kurniawan Leni Redha Lina Pusvisasari Lina Yulianti Linda Tazkiyatul Munawaroh Marwatus Sholihah Mega puspitasari Misbahudin Misbahudin Moh Adi Rifan Najmudin Mohamad Anton Athoillah Mohammad Taufiq Rahman Mualimin Mochammad Sahid Mualimin Mochammad Sahid Muhamad Izazi Nurjaman Muhamad Maulana Darsono Muhammad Anton Athoillah Muhammad Nurcholis Muhammad Rafi Siregar Muhammad Saiful Haq AlFaruqy Muhammad Tsani Abdul Hakim Muhammad Yunus Nana Herdiana Nana Herdiana Abdurrahman, Nana Herdiana Nurhaeti Nurhaeti Nurhaeti Nurhayati Nurhayati Paelani Setia Rahayu Kusumadewi Raid Alghani Ramadhani Irma Tripalupi Ramdani Wahyu Sururie Rani Mulyani Reni Rahmawati Royani Royani Ruhiyat Ruhiyat Ruhiyat Ruhiyat Saeful Anwar Saepurrahmat Saepurrahmat septianingsih septianingsih Setia Mulyawan, Setia Shalsabila Azzahra Sisi Ade Linda Siti Sumijati Siti Sumijaty Sofian Al Hakim, Sofian Sofyan Al-Hakim Suntana, Ija Syalsabila Ramadhini Syamsuddin Syamsuddin Syamsudin RS Usup Supriatna Vici Ramadini Yunus yaya yaya Yeni Hendriyani Zazam Khairul Umam