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All Journal Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam ILTIZAM Journal of Sharia Economic Research IMARA : Jurnal Riset Ekonomi Islam Journal of Islamic Law Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Management of Zakat and Waqf Journal (MAZAWA)) Al-bank: Journal of Islamic Banking and Finance TAMWIL: Jurnal Ekonomi Islam Istinarah: Riset Keagamaan, Sosial dan Budaya MABIS: Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya) Journal of Islamic Economics Lariba Islamic Tourism Jurnal Al-ittifaq Imara: Jurnal Riset Ekonomi Islam ZAWA:Management of Zakat and Waqf Journal Jurnal Manajemen Bisnis Syariah Assyarikah: Journal Of Islamic Economic Business Al-bank: Journal of Islamic Banking and Finance At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya)
Putra, Muhammad Deni
Fakultas Ekonomi Dan Bisnis Islam IAIN Batusangkar
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Budaya Berbagi dalam Filantropi Islam: Kajian atas Praktik Kedermawanan di Komunitas Muslim Putra, Muhammad Deni; Afandi, Mukhamad Yazid; Fadilla, Siti; Mansur, Muhammad; Argantara, Zaid Raya
Istinarah: Riset Keagamaan, Sosial dan Budaya Vol 6, No 2 (2024): ISTINARAH: RISET KEAGAMAAN, SOSIAL DAN BUDAYA
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/istinarah.v6i2.13513

Abstract

This study examines the role of the culture of sharing in Islamic philanthropy, particularly the practice of generosity among Muslim communities, using a qualitative approach through literature review. The aim is to understand how the culture of sharing, social character, and local religious and cultural values influence the collection and distribution of zakat and charity. Findings indicate that the culture of sharing in Muslim societies significantly contributes to increased awareness and participation in philanthropic activities. Communities that uphold the values of solidarity and mutual assistance are more active in collecting and distributing zakat and charity, creating strong social networks. The analysis of social and cultural character reveals that local norms, such as the tradition of helping one another, influence patterns of generosity and strengthen social bonds among community members. Furthermore, religious values, including sincerity and the obligation of zakat, serve as primary motivations for individuals to engage in philanthropy. This research emphasizes the importance of integrating religious values and local culture into charitable programs, where philanthropic institutions that consider community needs are more likely to succeed in attracting participation. The findings are expected to serve as a foundation for developing policies and strategies to strengthen philanthropic practices in Muslim communities and enhance solidarity and social welfare. Additionally, this study suggests the need for further exploration of the relationship between the culture of sharing and the effectiveness of philanthropy in a broader context.Keywords: Culture of Sharing, Islamic Philanthropy, Generosity, Muslim Community
Collaboration For Social Justice: Islamic Philanthropy, Government, And Communities In Advancing Welfare In Marginalized Areas Putra, Muhammad Deni; Fadilla, Siti; Shahmi, Mohammad Aliman; Mansur, Muhammad; sahroni, Abdulla; Hamzah, Muhammad Maulana
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13797

Abstract

Cross-sector collaboration between the government, philanthropy, and local communities is key to enhancing welfare in marginalized areas. This research employs qualitative methods through a literature review to analyze the role of this collaboration in creating policies and programs that are more responsive to community needs. The findings indicate that active involvement of local communities in welfare initiatives is crucial for the success and sustainability of these programs. This involvement fosters a sense of ownership and accountability, as well as strengthening transparency and feedback between the government and the community. However, cross-sector collaboration faces challenges such as the lack of structured platforms, communication issues, and differing priorities. To address these barriers, it is essential to establish formal mechanisms for collaboration, build effective communication channels, and engage all stakeholders in open dialogue. Community-based approaches also contribute to more relevant and effective solutions for social issues. These findings highlight the importance of fair and inclusive collaboration to create sustainable and responsive welfare systems in society.
When the Sacred Meets the Market: The Commodification of Islamic Housing in Lima Puluh Kota, West Sumatra Putra, Muhammad Deni; Rofiki, Akhmad; Yudha, Ana Toni Roby Candra; Riyadi, Ivan; Fadilla, Siti
Journal of Islamic Law Vol. 6 No. 1 (2025): Journal of Islamic Law
Publisher : Institut Agama Islam Negeri (IAIN) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jil.v6i1.3539

Abstract

This study examines the commodification of religion and structural tensions in Islamic housing finance in Lima Puluh Kota, West Sumatra, Indonesia. Despite its rapid growth, Islamic housing frequently encounters a paradox between religious claims and market logic, where Islamic symbols are leveraged as marketing strategies rather than ensuring substantive justice. This article analyzes the factors driving middle-class Muslim preferences for Islamic housing and the power imbalances between developers and consumers in Sharīʿah-compliant transactions. Employing a socio-legal qualitative approach, the research draws on in-depth interviews with 10 stakeholders (developers and buyers) and an analysis of contractual documents and promotional materials from the Perumahan Syariah Residence. Three primary motivations for purchasing emerge: religious adherence (particularly usuryavoidance), economic considerations (flexible payment schemes), and the preference for religiously homogeneous communities. However, the findings reveal critical tensions: while istisnāʿ (manufacture-sale) contracts disproportionately burden developers with financial risks, ijārah muntahiyah bi tamlīk (lease-to-own) arrangements often marginalize consumers’ legal standing. The Islamic label frequently functions as a branding tool rather than a guarantee of justice, reinforcing spatial segregation among middle-class Muslims. This study argues that without business model reformulation and regulatory oversight, Islamic housing risks prioritizing commercial interests over the principles of maqāṣid al-sharīʿah (the objectives of Islamic law). The findings underscore the necessity of standardized contracts and risk mitigation mechanisms to align practice with Islamic values. [Artikel ini mengkaji fenomena komodifikasi agama dan ketegangan struktural dalam pembiayaan perumahan syariah di Lima Puluh Kota, Sumatera Barat, Indonesia. Meskipun mengalami pertumbuhan pesat, praktik perumahan syariah kerap terjebak dalam paradoks antara klaim religiositas dan logika pasar, di mana simbol-simbol Islam dimanfaatkan sebagai strategi pemasaran tanpa disertai dengan implementasi keadilan substantif. Studi ini bertujuan untuk menganalisis faktor-faktor yang mendorong preferensi kelas menengah Muslim terhadap perumahan syariah serta ketimpangan relasi kuasa antara pengembang dan konsumen dalam transaksi berbasis syariah. Penelitian ini menggunakan pendekatan kualitatif sosio-legal dengan mengumpulkan data primer melalui wawancara mendalam terhadap 10 informan (pengembang dan pembeli), serta analisis dokumen kontrak dan materi promosi dari Perumahan Syariah Residence di Sumatera Barat. Hasil penelitian mengungkap tiga motif utama pembelian: kepatuhan religius (khususnya penghindaran riba), pertimbangan ekonomi (skema pembayaran yang fleksibel), dan preferensi terhadap lingkungan yang homogen secara agama. Namun, akad syariah yang digunakan dalam transaksi perumahan ini justru menciptakan risiko yang tidak seimbang. Akad istisnāʿ membebani pengembang dengan risiko finansial yang tinggi, sementara akad ijārah muntahiyah bi tamlīk berpotensi meminggirkan posisi hukum konsumen sepanjang masa sewa. Selain itu, label syariah dalam industri ini sering kali berfungsi sebagai alat pemasaran daripada sebagai jaminan keadilan substantif, yang pada akhirnya memperkuat segregasi spasial dalam komunitas Muslim kelas menengah. Studi ini berargumen bahwa tanpa reformulasi model bisnis dan pengawasan regulasi yang lebih ketat, perumahan syariah berisiko mengorbankan prinsip maqāṣid al-sharīʿah demi kepentingan komersial. Oleh karena itu, diperlukan standarisasi kontrak dan mekanisme mitigasi risiko yang lebih efektif guna memastikan keselarasan antara praktik perumahan syariah dengan nilai-nilai Islam.]
Energy Waqf and the Environmental Crisis: Advancing Islamic Philanthropy for Sustainability Shahmi, Mohammad Aliman; Putra, Muhammad Deni; Fahlefi, Rizal; Arifah, Lidyana; Mansur, Muhammad
Economica: Jurnal Ekonomi Islam Vol. 16 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2025.16.1.23549

Abstract

This study examines energy waqf as an innovative Islamic philanthropic approach to addressing the growing environmental crisis. Using a literature review methodology, the research explores how religious beliefs, cultural values, and institutional trust influence community acceptance and participation in energy waqf initiatives. The findings reveal that strong religious commitment and cultural norms significantly motivate individuals to engage in such projects, which are widely perceived as acts of environmental stewardship and community service. Additional drivers of participation include emotional and psychological factors, awareness of waqf benefits, and confidence in the credibility of managing institutions. The study highlights the importance of public education and transparent governance in strengthening community involvement and ensuring the sustainability of energy waqf programs. These insights offer valuable guidance for policymakers, religious leaders, and development practitioners aiming to promote climate action through Islamic social finance. Energy waqf emerges not only as a philanthropic tool rooted in Islamic principles but also as a viable strategy for advancing renewable energy adoption and fostering environmentally conscious communities.
Tantangan dan Peluang Kontrak Istisna dalam Pembiayaan Perumahan Syariah di Indonesia Putra, Muhammad Deni; Sururi, Sururi; Akasumbawa, Muhammad Dedat Dingkoroci; Ismail, Dailani; Marlion, Farid Ahmad
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v6i1.2137

Abstract

This study aims to examine the application of the Istisna contract in Islamic housing finance in Indonesia, and to identify the challenges and strategic efforts required for its effective implementation. A qualitative approach was employed through a literature review of relevant academic works, regulatory frameworks, and current practices in Islamic finance. The findings reveal that although Istisna holds significant potential as a Sharia-compliant alternative to conventional financing, its implementation faces numerous challenges. These include low public literacy in Islamic finance, inadequate regulatory infrastructure, and cultural resistance to non-conventional financing methods. Developers and consumers also encounter technical and legal obstacles, such as complex contractual arrangements and weak legal protections. Additionally, the lack of effective educational strategies and financial literacy initiatives further slows adoption. The study highlights the need for a multidimensional approach involving the integration of financial technology, regulatory strengthening, collaboration between developers and Islamic financial institutions, and the involvement of community leaders as agents of socialization. To foster the growth of Islamic housing finance based on Istisna, comprehensive policy interventions and institutional capacity building are essential. Contextual strategies that are responsive to local needs and foster synergy among stakeholders can position Istisna not only as a Sharia-compliant financing instrument but also as one that is adaptive to Indonesia’s socio-economic dynamics.
Pengaruh Price To Earning Ratio (PER) dan Invlasi Terhadap Return Saham Perbankan Syariah di Indonesia Periode 2018-2022 Argantara, Zaid Raya; Ahmad Rofiki; Muhammad Deni Putra; Sari Utami
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 6 No. 1 (2024): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/at.v6i1.1621

Abstract

Di Indonesia, industri perbankan syariah terus menunjukkan kemajuan yang menggembirakan setiap tahunnya. Total aset perbankan syariah terus meningkat, bahkan saat menghadapi tantangan pada kejadian yang terjadi di dunia bahkan di Indonesia yakni pandemik Covid 19. Penelitian ini mengkaji pengaruh PER (Price to Earnings Ratio) dan inflasi terhadap return saham perbankan syariah dengan rentang waktu 2018-2022. Adapun dalam penelitian kali ini memakai penelitian kuantitatif sebagai pendekatannya dan eksplanatori sebagai jenis penelitiannya, dengan menggunakan data penelitian pada sampel di perbankan syariah sejak tahun 2018 sampai dengan 2022 melalui analisis regresi data panel. Dari hasil penelitian mengindikasikan adanya pengaruh simultan pada variabel independen terhadap variable dependen, dengan tingkat probabilitas R-squared mencapai 93%. Secara spesifik, hasil penelitian menyimpulkan bahwa nilai PER berpengaruh positif pada return yang ada di saham perbankan syariah, sedangkan pada tingkat inflasi terdapat pengaruh negatif terhadap return bagi saham bank syariah.
Optimization of Productive Zakat: a Catalyst for Achieving Economic Independence in Aceh Razali, Razali; Maulana, Nora; Taufiq, Taufiq; Putra, Muhammad Deni
Management of Zakat and Waqf Journal (MAZAWA) Vol. 6 No. 1 (2024): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2024.6.1.39-62

Abstract

The potential of zakat in Aceh occupies the 7th position as a province in Indonesia, annually reaching Rp 195.4 billion. However, it has not been able to be realised optimally so that it has not overcome poverty. In fact, Aceh still remains as the poorest province in Sumatra in recent years. This research aims to describe the prospect of productive zakat empowerment in Aceh so as to be able to offer zakat management strategies in Aceh, especially in alleviating poverty. This research is a field research with descriptive qualitative method. Primary data is taken from interviews with key informants such as employees of amil zakat institutions and religious leaders. Observation is done by observing various aspects related to productive zakat management in Aceh. The results showed that the strategy in optimising productive zakat in Aceh by conducting feasibility analysis of zakat recipients, compiling entrepreneurship education and training programs, building harmonisation with various stakeholders, developing productive infrastructure, implementing monitoring and evaluation systems, ensuring accountability and increasing productive zakat literacy. Optimisation of productive zakat in Aceh synergises between amil zakat institutions, government, and sustainable communities.
ANALISIS TINGKAT KESEHATAN KOPERASI SYARIAH PADA KPRI SYARIAH SMA N 1 KOTA SOLOK Saleh, Sri Madona; Yeni, Ayu Risma; Putra, Muhammad Deni
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i1.5347

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kesehatan KPRI Syariah SMA Negeri 1 Solok tahun 2017-2020. Permasalahan dalam penelitian ini adalah penilaian kesehatan KPRI Syariah SMAN 1 Solok tahun 2020 belum dilaksanakan oleh Dinas Perdagangan Koperasi & UKM Kota Solok serta belum dikeluarkannya hasil penilaian kesehatan untuk tahun 2019, dan pemberian pinjaman yang signifikan tahun 2018 tidak dapat memaksimalkan jumlah SHU KPRI Syariah SMA N 1 Solok. Teknik analisis data dalam penelitian ini untuk menganalisis tingkat kesehatan KPRI Syariah SMA Negeri 1 Solok berdasarkan Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia No.07/Per/Dep.6/IV/2016 tentang Pedoman Penilaian Tingkat Kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit Simpan Pinjam dan Pembiayaan Syariah Koperasi. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan KPRI Syariah SMA Negeri 1 Solok pada tahun 2017-2020 dinyatakan memperoleh predikat CUKUP SEHAT. Pada tahun 2017 diperoleh skor akhir 75,50 dengan predikat cukup sehat, tahun 2018 diperoleh skor akhir 76,75 dengan predikat cukup sehat, tahun 2019 diperoleh skor akhir 77,75 dengan predikat cukup sehat, dan tahun 2020 diperoleh skor akhir 75,25 dengan predikat cukup sehat.Kata Kunci: Tingkat kesehatan, Aspek Penilaian Kesehatan Koperasi Simpan    Pinjam   dan Pembiayaan Syariah
ANALISIS KINERJA KEUANGAN DENGAN DU PONT SYSTEM DAN ARUS KAS Melia, Yeni; Mirawati, Mirawati; Putra, Muhammad Deni
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i2.4658

Abstract

The assets of PT Martina Berto Tbk always increase every year. Despite an increase in assets, the company's net profit has decreased every year, even suffered a loss in 2015. While cash and cash equivalents produced have always decreased every year. The research objective was to find out and assess the company's financial performance seen from Du Pont System and cash flow analysis. This type of research is descriptive with a quantitative approach. The financial performance of PT Martina Berto, which is produced from the Du Pont System method of 4 ratios, namely total assets turnover, net profit margin and return on equity and return on assets can be said to be less good because there has been a decline in the last 3 years from 2014-2016, whereas if see the cash flow statement, the performance produced is also less good because all the measured ratios always decrease every year.
ANALISIS PENYAJIAN PSAK 101 PADA LAPORAN KEUANGAN PT. BPRS MENTARI PASAMAN SAIYO Amelia, Frida; Rahmad, Marzuki; Putra, Muhammad Deni
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i1.2696

Abstract

Permasalahan dalam skripsi ini adalah bagaimana penyajian PSAK 101 pada laporan keuangan PT. BPRS Mentari Pasaman Saiyo. Tujuan dari pembahasan ini adalah untuk mengetahui sejauh mana kepatuhan bank syariah dalam menyajikan PSAK 101 terhadap laporan keuangan PT. BPRS Mentari Pasaman Saiyo.Jenis penelitian yang digunakan adalah penelitian lapangan dengan metode kualitatif yaitu menganalisis penyajian laporan keuangan PT. BPRS Mentari Pasaman Saiyo dengan pendekatan PSAK 101 tentang Penyajian Laporan Keuangan Syariah. Sumber data yang digunakan adalah sumber data sekunder berupa laporan keuangan yang disajikan oleh PT. BPRS Mentari Pasaman Saiyo.Hasil dari penelitian ini menggambarkan bahwa PT. BPRS Mentari Pasaman Saiyo belum sepenuhnya mennyajikan PSAK 101 pada laporan keuangannya, dikarenakan PT. BPRS Mentari Pasaman Saiyo dalam menyajian laporan keuangannya masih terdapat perbedaan penyajian antara laporan keuangan PT. BPRS Mentari Pasaman Saiyo dengan PSAK 101 tentang Penyajin Laporan Keuangan Syariah seperti, PT. BPRS Mentari Pasaman Saiyo belum menyajikan pendapatan margin murabahah dalam laporan posisi keuangan maupun dalam catatatan atas laporan keuangannya namum bisa kita temui dalam laporan Neraca Harian yang seharusnya PT. BPRS menyajikannya dalam Laporan Posisi Keuangan.Dengan penelitian ini, diharapkan PT. BPRS Mentari Pasaman Saiyo mennyajian laporan keuangan yang sesuai dengan PSAK 101 tentang Penyajian Laporan Keuangan Syariah.
Co-Authors Afandi, Mukhamad Yazid Ahmad Rofiki Aini Yasri Akasumbawa, Muhammad Dedat Dingkoroci Alimin Alimin Amelia, Frida Ana Toni Roby Candra Yudha Arifah, Lidyana Ayu Risma Yeni Darnela Putri Elimartati Elimartati Fadilla, Siti Fahlefi, Rizal Faishol Luthfi Frida Amelia Frida Amelia Frida Amelia Gusti Rahayu Ningsih Hafulyon Hafulyon HUSNI SHABRI Ismail, Dailani Ivan Riyadi, Ivan Khairulis Shobirin Marda Elfisra Marlion, Farid Ahmad Marzuki Rahmad Maulana, Nora Meireza Putri Melia, Yeni Mira Wati Mirawati Mirawati Mirawati Mirawati MUHAMMAD MANSUR Muhammad Maulana Hamzah Ningsih, Gusti Rahayu Nita Fitria Pepy Afrilian Putri, Darnela Rahmad, Marzuki Razali Razali Rofiki, Akhmad Ronaldi Ronaldi sahroni, Abdulla Saleh, Sri Madona Sari Utami Shahmi, Mohammad Aliman Sitri Nofrita Sari Sri Madona Saleh Sururi Sururi, Sururi Taufiq Taufiq Utamy, Hebby Rahmatul Wahyu Putra Utama Widi Nopiardo Wildana Latif Mahmudi Yeni Melia Yeni, Ayu Risma Yunita Nurharani Zaid Raya Argantara