Luqman Hakim Handoko
Department Of Islamic Banking, Sekolah Tinggi Ekonomi Islam (STEI) SEBI, Depok, Indonesia

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Analisis Fiqh Muamalah terhadap Penghasilan pada Aplikasi BuzzBreak Fauqah Nuri Aini; Luqman Hakim Handoko; Rio Erismen Armen
TAWAZUN : Journal of Sharia Economic Law Vol 6, No 2 (2023): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v6i2.22735

Abstract

The research aims to find out the mechanism for using the BuzzBreak application, and to analyze the process of earning income using the BuzzBreak application. The method used is descriptive qualitative and data sources were taken through library research. Where the research focuses on income (income) obtained by users of the BuzzBreak application. Based on the results of the study, the most probable Islamic contract is Ju’alah contract since there is an agreement from the application party to provide certain rewards to application users for achieving specified work results (natijah). This is also supported by the identification of the sale contract from the DSN fatwa No. 62 MUI/XII/2007 regarding the sale, as well as the opinion of the two high priests, namely the Syafi'i and Maliki schools of thought, who emphasize the point of selling at the point of uncertainty about the time it was made and about its success.
A Systematic Literature Review of Productive Zakat Models Arif, Arif; Al Rieza, Irfaul Risqoh; Khadijah, Khadijah; Handoko, Lukman Hakim
International Journal of Zakat Vol 9 No Special (2024): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v9iSpecial.520

Abstract

This research reviewed scholarly works on productive zakat models using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. The data consisted of 68 articles, generated from Google Scholar database using the Publish or Perish software. Further data cleaning was performed, resulting in 22 articles for the final analysis. Four models of productive zakat were identified from the sample, i.e., empowerment and capital for MSMEs, capital for agricultural businesses, capital for livestock businesses, and educational entrepreneurship. Those productive zakat models were proven to effectively reduce poverty and increase social equality.
Unraveling Islamic Social Finance Accounting Research: Bibliometric Analysis and Systematic Literature Review (SLR) Lisnaeni, Lisnaeni; Handoko, Luqman Hakim; Lubis, Ahmad Tarmizi
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 2, Oktober (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i2.552

Abstract

This study aims to unravel Islamic social finance accounting research. The research method uses bibliometrics and SLR. The data type used is secondary data from 98 articles indexed by Scopus. Data is visualized using VOSViewer. The results show that the research distribution began in 1995. The peak of publication will be in 2021, with 15 publications. The most popular writer is Masruki R. with his 5 articles. The Journal of Islamic Accounting and Business Research is the most productive and popular journal, with 9 published articles and 149 citations. Malaysia is the most productive and most popular country, with 49 articles and 406 citations. The most popular author is Zaid O. A., with 77 citations. The most popular article, which gets 49 citations, written by Yalya H.E., discusses changes in the accounting and accountability of Sultan Sulaiman's waqf in the Ottoman Empire. USIM is the most productive university, with overshadowing 24 writers. While, IIUM is the most popular institution, with 179 citations. The following research directions are based on co-occurrence analysis through networks, density, and overlay visualization, as well as SLR analysis of zakat, infaq /alms accounting focusing on transparency, Sharia compliance, disclosure of socio-economic impact, and Enterprise Resource Planning (ERP). Meanwhile, the theme of waqf accounting focuses on disclosure, transparency, and optimization of Cash Waqf Linked Sukuk (CWLS), as well as opportunities and challenges in waqf reporting practices.Penelitian ini bertujuan untuk mengungkap penelitian akuntansi keuangan sosial Islam. Metode penelitian menggunakan bibliometrik dan SLR. Jenis data yang digunakan adalah data sekunder dari 98 artikel yang terindeks Scopus. Data divisualisasikan menggunakan VOSViewer. Hasilnya menunjukkan sebaran penelitian dimulai pada tahun 1995. Puncak publikasi pada tahun 2021 sebanyak 15 publikasi. Penulis terpopuler adalah Masruki R. dengan 5 artikelnya. Journal of Islamic Accounting and Business Research merupakan jurnal paling produktif dan populer, dengan 9 artikel terbit dan 149 sitasi. Malaysia adalah negara paling produktif dan terpopuler, dengan 49 artikel dan 406 kutipan. Penulis terpopuler adalah Zaid O.A., dengan 77 kutipan. Artikel terpopuler yang mendapat 49 sitasi ini ditulis oleh Yalya H.E. membahas tentang perubahan akuntansi dan pertanggungjawaban wakaf Sultan Sulaiman di masa Kesultanan Utsmaniyah. USIM merupakan universitas paling produktif dengan menaungi 24 penulis. Sedangkan IIUM merupakan institusi terpopuler dengan 179 sitasi. Arahan penelitian berikut ini didasarkan pada analisis co-occurrence melalui visualisasi jaringan, kepadatan, dan overlay, serta analisis SLR zakat, akuntansi infaq/sedekah yang berfokus pada transparansi, kepatuhan syariah, pengungkapan dampak sosial ekonomi, dan Perencanaan Sumber Daya Perusahaan. (ERP). Sedangkan tema akuntansi wakaf berfokus pada keterbukaan, transparansi, dan optimalisasi Cash Waqf Linked Sukuk (CWLS), serta peluang dan tantangan dalam praktik pelaporan wakaf.
Assessing the Dynamics of Sukuk Research on Scopus Database: A Bibliometric Analysis and Systematic Literature Review Arif, Arif; Mulyati, Sri; Handoko, Lukman Hakim
EQUILIBRIUM Vol 12, No 1 (2024): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v12i1.26427

Abstract

This research aims to determine the dynamics of sukuk research on the Scopus database. This research has three novelties: choosing more complex keywords, standardizing keywords, and explaining complex future research findings. This research employs a mixed method, using both quantitative and qualitative approaches. The quantitative method in this research uses simple statistical techniques through bibliometric analysis. Meanwhile, the qualitative method uses a systematic literature review approach. This research uses secondary data taken from the Scopus database. The data analysis software used is VOSviewer. The research results show that based on its distribution, research on sukuk was first published in 2007, and as of October 2023, there were 524 documents. Based on productivity, the most productive writer is Nader Naifar from Imam Mohammad Ibn Saud Islamic University (14 documents), Malaysia's most productive country (170 documents). Based on his popularity, the most popular author is Godlewski C.J. (186 citations). Based on trends, the frequently appearing keywords are sukuk, the newly used keywords are green finance, and the rarely used keywords are blockchain. Based on future research directions, there are recommendations for 96 topics that can be researched. This research is beneficial for future sukuk research and supporting global sukuk practice.
Perkembangan Penelitian Green Sukuk: Analisis Bibliometrik dan Systematic Literature Review (SLR) Adillah, Nurazizah; Handoko, Luqman Hakim; Firmansyah, Firmansyah
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 2, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i2.28506

Abstract

This study aims to analyze the publication trend of green sukuk. The data retrieved from Google Scholar using Publish or Perish. To analyze the data, bibliometric analysis using VOSviewer, and Systematic Literature Review were used in this study. The research findings indicate that the distribution of green sukuk studies can be grouped into 96 documents, with 22 documents (23%) being articles, 67 documents (70%) being journals, and 7 documents (7%) being proceedings. Based on language, the majority of the research is conducted in English (68%). The productivity of green sukuk research is evaluated in terms of the most productive journal, which is Environmental Economics (3), the most productive author, S Merlinda (4), the most productive country, Indonesia (69), and the most productive institution, the University of Indonesia. The most cited articles and authors are MA Naeem with 94 citations. The trend of research topics is analyzed based on the use of keywords with network visualization, and overlay visualization. Based on keywords, and SLR analysis, this study reveals 30 topics approximately need further investigation. Since this study focused on bibliometric, next study might deeply focused on SLR. 
Pengaruh Halal Lifestyle, Literasi Keuangan Syariah, dan Islamic Branding Terhadap Keputusan Menjadi Nasabah Bank Syariah Di Kota Banjar Mufidah, Muna; Handoko, Luqman Hakim; Rasyid, Asygaf Asysyad
AL-ITTIFAQ Jurnal Ekonomi Syariah Vol 4, No 1 (2024): Al-Ittifaq : Jurnal Ekonomi Syariah
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/al-ittifaq.v4i1.11958

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Halal Lifestyle, Literasi Keuangan Islam dan Islamic Branding Terhadap Keputusan Menjadi Nasabah Bank Syariah Di Kota Banjar. Data yang digunakan adalah data primer dengan kuesioner yang disebar kepada nasabah bank syariah di Kota Banjar. Pemilihan sample menggunakan Purposive Sampling dengan responden berjumlah 100. Penelitian ini menggunakan pendekatan kuantitatif dan metode yang digunakan adalah PLS-SEM dengan bantuan alat analisis data SmartPLS 4.0.9. Hasil penelitian ini menunjukkan bahwa Halal Lifestyle dan Islamic Branding berpengaruh positif dan signifikan terhadap Keputusan Menjadi Nasabah Bank Syariah di Kota Banjar. Sedangkan Literasi Keuangan Islam tidak berpengaruh positif dan signifikan terhadap Keputusan Menjadi Nasabah Bank Syariah di Kota Banjar. Secara simultan bahwa Halal Lifestyle, Literasi Keuangan Islam dan Islamic Branding bersama-sama berpengaruh positif dan signifikan terhadap Keputusan Menjadi Nasabah Bank Syariah Di Kota Banjar.
Implementation of Fatwa on Hajj Bailout Fund in Islamic Financial Institutions: A Systematic Literature Review Using PRISMA Approach Handoko, Luqman Hakim
AL-FALAH : Journal of Islamic Economics Vol. 9 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v9i2.11353

Abstract

Purpose: This study aimed to examine the implementation of fatwa no.29 regarding to hajj Bailout.Design/Method/Approach: The data retrieved used PoP software from Google Scholar on 1/26/2024. To determine the data, this study used the PRISMA framework approach. Then the final data will analyzed using a systematic literature review (SLR). The total documents are 78 documents, and the final document analyzed is 23 documents.Findings: The result showed that the first article appeared in 2011. Most of the research is in the form of article journals and thesis of undergraduate. The case study areas of existing research are quite diverse, which can be grouped into three categories, namely case studies on Islamic Banks, Islamic Rural Banks, and KPPS or BMT. This study found that only a third of the research comply with the Fatwa, while two third do not comply with the Fatwa. Interestingly, most of the main cause of the practice does not comply with Shariah is violating provision no. 4 which is in determining the fee or Ujrah. Hopefully, the Shariah Supervisory Board (SSB) will pay more attention to the practice of Islamic Financial Institutions (IFI) in the industrial world. For future research, perhaps researchers can study in more depth and examine the implementation of remaining fatwas.Originality/Values: This study concern on mapping the practice of implementation of fatwa no.29 in Islamic financial industries in Indonesia.
Studi Literatur Implementasi Fatwa DSN-MUI No. 02 Tentang Tabungan Wadi’ah: Pendekatan PRISMA Framework Mujaddidi, Muhammad Qassam; Handoko, Luqman Hakim; Almaududi, Muhammad Isman
JURNAL HUKUM EKONOMI SYARIAH Vol. 7 No. 2 (2024): Oktober
Publisher : Prodi Hukum Ekonomi Syariah Fakultas Agama Islam Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jhes.v7i2.23481

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi penelitian implementasi fatwa DSN MUI No. 02 tentang tabungan wadi’ah di lembaga keuangan syari’ah. Data di ambil dari database Google Scholar menggunakan software PoP. Metode yang digunakan adalah systematic literature review dengan dengan pendekatan Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA). Hasil penelitian berdasarkan 19 artikel yang membahasa implemntasi fatwa DSN MUI NO. 02.  Artikel yang muncul mulai tahun 2018 sampai 2023. Artikel yang paling banyak pada tahun 2023 sebanyak 4 artikel. Studi kasu paling banyak adalah di BMT. Hasil penelitian juga menunjukkan tidak semua Lembaga kuangan Syariah menrapkan fatwa DSN MUI No. 02. Ada 13 artikel menemukan Lembaga keuangan Syariah telah sesuai dalam menerapkan fatwa ini. Sedangkan 6 artikel menyatakan bahwa Lembaga keuangan syariah belum menerapkan fatwa. Dengan ini diharapkan dewan pengawas lebih memperhatikan penerapan produk dalam Lembaga keuangan syaariah yang diawasinya.
Apa yang mempengaruhi Kepercayaan Muzakki Terhadap Organisasi Pengelola Zakat: Sebuah Kajian Systematic literature review Pasya, Dien Annida Aslamah; Handoko, Luqman Hakim
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10194

Abstract

This study aims to examine the current state of the literature regarding the factors that influence muzakki's trust in Zakat Management Organizations. The type of data used is secondary data taken from Google Scholar using PoP software. The method used is descriptive qualitative with Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) analysis. The research results show that 2021 is the year with the most articles published, with 7 scientific articles, and BAZNAS is the place where the most case studies were conducted. Muzakki’s trust can be measured in four indicators: integrity, competence, consistency, and benevolence. The factors that determine muzakki's trust include four variables: accountability, transparency, amil literacy, and service quality. Based on these indicators, finally, this research yields a conceptual model of determining muzakki's trust in OPZ.
Kajian Kritis Peluang dan Tantangan Pendampingan Sertifikasi Halal UMKM: Systematic Literature Review (SLR) Nijuar, Peri; Handoko, Luqman Hakim; Triyanto, Abdi
Jurnal Manajemen Bisnis Syariah Vol 5, No 1 (2025): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v5i1.14745

Abstract

This study aims to identify trends, opportunities, and challenges faced by Micro, Small, and Medium Enterprises (MSMEs) in the halal certification process, as well as to examine the role of the government and related institutions. This research employs a Systematic Literature Review (SLR) method with a PRISMA-P approach. The data used is secondary data in the form of documents indexed on Google Scholar and Sinta from 2019 to 2024. Data was downloaded using Publish or Perish (PoP) software. The results show a significant increase in publications related to halal certification guidance in 2023 specifically. The opportunities for MSMEs related to halal certification are increased consumer trust, market expansion, and increased product value. 1 However, MSMEs also face challenges such as limited capital, complex procedures, and a lack of information. Therefore, one of the important roles of the government is to issue self-declare regulations for halal certification and the support of the Halal Product Assurance Organizing Body (BPJPH) and Halal Inspection Institution (LPH).