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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ipteks Akuntansi Bagi Masyarakat Tasharruf: Journal Economics and Business of Islam Management Studies and Entrepreneurship Journal (MSEJ) Kawanua International Journal of Multicultural Studies Kunuz: Journal of Islamic Banking and Finance Maqrizi : Journal of Economics and Islamic Economics Al-'Aqdu: Journal of Islamic Economics Law International Journal of Islamic Business and Economics (IJIBEC)
Fitria Ayu Lestari Niu
Universitas Sam Ratulangi Manado
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Mystery Box Transactions in the Perspective of Fiqh Muamalah: A Validity Analysis Based on Gharar and Maysir Principles Hasan, Faradila; Niu, Fitria Ayu Lestari; Sumanta, Muhammad Julianto
Al-'Aqdu: Journal of Islamic Economics Law Vol 5, No 1 (2025): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/ajiel.v5i1.3856

Abstract

This study aims to analyze the validity of mystery box transactions from the perspective of fiqh muamalah (Islamic commercial jurisprudence) with a focus on the principles of gharar (uncertainty) and maysir (gambling). This qualitative research employs a literature review approach of 32 scientific articles (2001-2025) and is supported by interview data with mystery box consumers. Data analysis uses content analysis and thematic analysis techniques, organized into six discussion themes. Mystery box transactions do not meet the validity requirements of Islamic sale contracts as they contain elements of gharar (excessive uncertainty) due to unclear transaction objects and maysir (speculation) resembling gambling. This practice violates the principle of bayan (clarity), which is an essential requirement in contracts, and contradicts the concept of interadhin (mutual consent) in QS. An-Nisa verse 29. Although consumers are aware of the incompatibility of this practice with Sharia, entertainment motivation drives them to continue engaging in transactions. The absence of khiyar (inspection option) rights and potential seller exploitation further reinforce the fasid (invalid) status of these transactions. Conventional mystery box models are not Sharia-compliant and require fundamental modifications toward better transparency. Collaboration among consumers, business practitioners, regulators, scholars, and e-commerce platforms is needed to develop an alternative "halal mystery experience" that remains innovative yet compliant with muamalah principles, along with massive education on Sharia-based digital transactions for Muslim communities.
Enhancing Financial Performance Assessment: A Fundamental Analysis of PT. Bank Syariah Indonesia, Tbk. in The Capital Market (2019-2023) Niu, Fitria Ayu Lestari; Jan, Radlyah Hasan; Tubagus, Sofyan Oktavian
Kunuz: Journal of Islamic Banking and Finance Vol 3 No 2 (2023)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v3i2.796

Abstract

This study aims to provide an overview of the financial performance of PT. Bank Syariah Indonesia, Tbk. uses real data in the capital market based on fundamental analysis using descriptive quantitative research. This study uses secondary data, namely the financial statements with samples of 2019 before the merger until 2023 Quarter 3. This data was analyzed using fundamental analysis. The results found that PT. Bank Syariah Indonesia, Tbk. in these 2 years there has been an increase in free float by 4.92%, but this does not affect its share price, which experiences fluctuations, moving downward in 2022 to 2023, around the lowest price of IDR 1,200,-. Besides it, the fundamental matrix assessment shows the amount of revenue obtained by PT. Bank Syariah Indonesia, Tbk from the P/E ratio of 14.61 and the P/S ratio of 3.15. Meanwhile, the value (P/E) in 2022 has decreased dramatically to 11. Growth and profitability moved positively from 2018 to 2022 amounting to 22 trillion. Net margin, which had fallen in 2019, rose dramatically, especially in 2022, to 20% and routinely fulfilled its obligations to investors by distributing dividends in 2021 of 17,952 and 9,235 in 2022. PT. Bank Syariah Indonesia, Tbk. provides quite a lot of financing to customers with a ratio of 3: 1 compared to customer deposits. This needs to be considered, careful and pay attention to providing financing, especially in consumption financing which will result in bad loans or liquidity problems
Implementation of Islamic Business Ethics in Brown Sugar Production Chain in West Otam Village, North Sulawesi Mokodompit, Farras Azizah; Samad, Telsy Fratama Dewi; Niu, Fitria Ayu Lestari; Sumendap, Priscilia Christina
Maqrizi: Journal of Economics and Islamic Economics Vol 5 No 2 (2025): Maqrizi : Journal of Economics and Islamic Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v5i2.1801

Abstract

This study aims to analyze the implementation of Islamic business ethics principles in the production practices and transactions of buying and selling brown sugar in West Otam Village and its implications on the sustainability of producers' income. The research uses a qualitative method with a field study approach. Data were collected through participatory observation, semistructured interviews with producers, collectors, and consumers, and documentation, then analyzed using Miles and Huberman's interactive model with source triangulation techniques and techniques. The results of the study show that the economic practices of the people of West Otam Village have substantively reflected the main values of Islamic business ethics, especially honesty (shiddiq), mutual willingness (an-tarāḍin), and responsibility (mas'uliyah), even though the business actors do not understand these concepts formally. The heavy inconsistency of the product due to the use of traditional molds does not give rise to the element of gharar in a substantive way because it is mitigated through information disclosure and agreement between the manufacturer and the buyer. The quality integrity of products without chemical mixtures is proven to build consumer trust and loyalty, which contributes to the stability of producers' income. However, the study also found that some small producers have some bargaining position against collectors, indicating that distributive justice is not optimal. This study concludes that Islamic business ethics not only function as a normative guideline, but also as a rational economic strategy in supporting the sustainability of rural micro business income. Therefore, this study recommends strengthening sharia-based local economic institutions as well as simple standardization of production tools to improve the justice and economic sustainability of the community.
Co-Authors Anggrayni, Lilly Antuli, Sjamsuddin A. K. Azzochrah, Nurul Azizah Hasan Jan, Radlyah Hasan, Faradila Heince R. N. Wokas Herman Karamoy Jan, Radlyah Hasan Karundeng, Frandy Efraim Fritz Khan, Hira Linda Lambey, Linda Lintje Kalangi Mokodompit, Farras Azizah Novi Swandari Budiarso Nur Fitry Latief Priscilia Christina Sumendap, Priscilia Christina Samad, Telsy Fratama Dewi Songkaton, Yulia Steven Tangkuman Sumanta, Muhammad Julianto Tabe, Ridwan Tubagus, Sofyan Oktavian Usman, Miranda Suhardi