Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Penelitian Ekonomi Akuntansi (JENSI) Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Investasi Islam Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Khairul Fuady
Fakultas Ekonomi Syariah, Institut Agama Islam Negeri (IAIN) Langsa. Langsa, Aceh
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Analysis of Financial and Non-Financial Annual Reports of Islamic Banks, Between Welfare State and Warfare State (Comparative Overlook at Bank of London and The Middles East, UK and Arab Islamic Bank, Palestine) Khairul Fuady
Jurnal Penelitian Ekonomi Akuntansi Vol 2 No 1 (2018)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.049 KB) | DOI: 10.33059/jensi.v2i1.937

Abstract

This study aims to evaluate two IBs from two different countries i.e. Bank of London and the Middle East (BLME) in UK and Arab Islamic Bank in Palestine on how they perform the annual report. The evaluation will compare both financial and non-financial report of both annual report from three consecutive years from 2013 to 2015. Financial analysis employs financial parameters such as Eikon and Orbis while non financial analysis use diction and LWIC parameters and CSR standards of AAOIFI and Belal et al (2004). As a comparative approach, this study also includes data of World-wide Islamic banks in average for analysis of financial report. Despite operating in warfare state, AIB shows more distinctive nature of Islamic bank idealism in their financial report. It is indicated from the low rate of LLPs imposed during hurdle time of Palestine decreased economy growth. Meanwhile the opposite policy is employed by BLME as shown by aggressive LLPs in time of economy downward of UK following Brexit. In compliance with Islamic moral objectives such practices are not encouraged in Islam. This finding also confirms Abdelsalam, et.al., 2016 on how LLPs aggressively imposed are indicative of manipulation during negative economy circumstances. From the analysis of non-financial report this study prevails that as a bank operating in a warfare state, Arab Islamic Bank still try to strive the service for the community as their corporate responsibility. On the other hand BLME as a bank working in a welfare state and a developed country the annual reports provided do not show such corporate responsibility. Furthermore as an Islamic bank, BLME bears the ethical and social requirement to accomplish. Aside from CSR aspect, annual reports of AIB also outweigh BLME in performance of zakah and qard hasan as Islamic instruments in achieving the social justice of Islamic economy goals.
The Resurgence of Two-Tier Mudarabah Financing: An Empirical Exploration of Beng Mawah's Impact on Rural Prosperity in Aceh, Indonesia Fuady, Khairul
Jurnal Investasi Islam Vol 8 No 2 (2023): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v8i2.7025

Abstract

Kajian empiris mengenai skema pembiayaan mudarabah dua tingkat (two-tier mudarabah) kurang mendapat perhatian, terutama karena absennya institusi keuangan yang merangkul model keuangan Islam yang awalnya diusulkan dan sangat diinginkan. Penelitian ini menggali KSP-Beng Mawah, sebuah koperasi konvensional di Aceh, Indonesia, yang beroperasi sejak tahun 2012. Secara khusus, koperasi ini mengintegrasikan skema pembiayaan mudarabah dua tingkat, dengan penekanan khusus pada masyarakat pedesaan di Saree, Kabupaten Aceh Besar, Provinsi Aceh. Istilah 'Mawah' dalam nama koperasi mengindikasikan tradisi lama mudarabah yang mendalam dalam sejarah sosial-ekonomi Aceh. Secara metodologis, penelitian ini menggunakan pendekatan studi kasus yang secara harmonis menggabungkan metodologi kualitatif dan kuantitatif. Sintesis metodologis ini berperan penting dalam memfasilitasi analisis komprehensif dan konklusif terhadap fenomena sosial-ekonomi. Untuk analisis data, Uji Wilcoxon Signed Rank dan Uji Kruskal-Wallis diterapkan. Uji tersebut digunakan untuk pengukuran berulang yang dikumpulkan dari responden pada dua kesempatan terpisah dan untuk membuat perbandingan antara kelompok. Temuan dari penelitian ini dengan tegas menegaskan bahwa KSP-Beng Mawah memberikan kontribusi substansial untuk meningkatkan kemakmuran di masyarakat pedesaan Aceh. Afirmasi ini didukung dengan kokoh oleh hasil analisis wawancara dan kuesioner yang disebar di antara anggota koperasi, di mana Beng Mawah memainkan peran sentral dalam memfasilitasi inklusi dan perluasan keuangan dalam masyarakat sehingga membawa kemakmuran bagi penduduk pedesaan masing-masing.
The Resurgence of Two-Tier Mudarabah Financing: An Empirical Exploration of Beng Mawah's Impact on Rural Prosperity in Aceh, Indonesia Fuady, Khairul
Jurnal Investasi Islam Vol 8 No 2 (2023): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v8i2.7025

Abstract

Kajian empiris mengenai skema pembiayaan mudarabah dua tingkat (two-tier mudarabah) kurang mendapat perhatian, terutama karena absennya institusi keuangan yang merangkul model keuangan Islam yang awalnya diusulkan dan sangat diinginkan. Penelitian ini menggali KSP-Beng Mawah, sebuah koperasi konvensional di Aceh, Indonesia, yang beroperasi sejak tahun 2012. Secara khusus, koperasi ini mengintegrasikan skema pembiayaan mudarabah dua tingkat, dengan penekanan khusus pada masyarakat pedesaan di Saree, Kabupaten Aceh Besar, Provinsi Aceh. Istilah 'Mawah' dalam nama koperasi mengindikasikan tradisi lama mudarabah yang mendalam dalam sejarah sosial-ekonomi Aceh. Secara metodologis, penelitian ini menggunakan pendekatan studi kasus yang secara harmonis menggabungkan metodologi kualitatif dan kuantitatif. Sintesis metodologis ini berperan penting dalam memfasilitasi analisis komprehensif dan konklusif terhadap fenomena sosial-ekonomi. Untuk analisis data, Uji Wilcoxon Signed Rank dan Uji Kruskal-Wallis diterapkan. Uji tersebut digunakan untuk pengukuran berulang yang dikumpulkan dari responden pada dua kesempatan terpisah dan untuk membuat perbandingan antara kelompok. Temuan dari penelitian ini dengan tegas menegaskan bahwa KSP-Beng Mawah memberikan kontribusi substansial untuk meningkatkan kemakmuran di masyarakat pedesaan Aceh. Afirmasi ini didukung dengan kokoh oleh hasil analisis wawancara dan kuesioner yang disebar di antara anggota koperasi, di mana Beng Mawah memainkan peran sentral dalam memfasilitasi inklusi dan perluasan keuangan dalam masyarakat sehingga membawa kemakmuran bagi penduduk pedesaan masing-masing.
Participatory And Social Financing From The Perspective Of Islamic Moral Economy Fuady, Khairul; Juliandi, Budi; Muhammaddiah, Muhammad Rusdi Bin
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.8835

Abstract

This research explores the intersection of participatory and social financing within the framework of Islamic Moral Economy (IME). The study delves into the nature of participatory and collaborative Islamic finance instruments and their alignment with the principles of IME. It also investigates the concept of Islamic social finance and its relationship with the idea of welfare in the context of IME. The paper further examines contemporary approaches to institutional adaptation in Islamic finance, focusing on how these approaches integrate participatory and social financing principles. Qualitative methodology By employing a rigorous literature review and in-depth analysis is utilized to gain insights into the practices and implementations of Islamic financial institutions in Indonesia. The findings shed light on the significance of the framework of Islamic Moral Economy in Islamic financial practices and its potential for promoting financial inclusion and socio-economic welfare to develop moral and community-centered financial models
Participatory And Social Financing From The Perspective Of Islamic Moral Economy Fuady, Khairul; Juliandi, Budi; Muhammaddiah, Muhammad Rusdi Bin
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.8835

Abstract

This research explores the intersection of participatory and social financing within the framework of Islamic Moral Economy (IME). The study delves into the nature of participatory and collaborative Islamic finance instruments and their alignment with the principles of IME. It also investigates the concept of Islamic social finance and its relationship with the idea of welfare in the context of IME. The paper further examines contemporary approaches to institutional adaptation in Islamic finance, focusing on how these approaches integrate participatory and social financing principles. Qualitative methodology By employing a rigorous literature review and in-depth analysis is utilized to gain insights into the practices and implementations of Islamic financial institutions in Indonesia. The findings shed light on the significance of the framework of Islamic Moral Economy in Islamic financial practices and its potential for promoting financial inclusion and socio-economic welfare to develop moral and community-centered financial models
ROOT CAUSE ANALYSIS OF NON PERFORMING FINANCING ON MURABAHAH FINANCING (STUDY OF COSTUMER AT BPRS ADECO KOTA LANGSA DURING COVID-19 PANDEMIC) Tajul, Tajul Ula; Safwan Kamal; Khairul Fuady; Annisa Ul Husna ZF
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3905

Abstract

This study aims to examine root cause analysis on murābaḥah financing at BPRS Adeco Langsa City during covid-19. This study uses a qualitative descriptive research method. The main data used in this research is primary data by conducting interviews with the Director and Account Officer (AO) and customers of BPRS Adeco Langsa city. The results of this study reveal that the COVID-19 pandemic has had a major impact on various sectors, especially banking, which caused problems in non-performing financing. This study uses root cause analysis using the 5 why analysis method. The results of the analysis in this study find several root causes which were concluded based on information provided by research informants which exhibit that non-performing murabahah financing of the customers at the bank is basically because of economic conditions in the midst of this pandemic which forced customers to delay their obligation to pay their installment. There are 3 main factors or root causes of customers that cause non-performing murabahah financing of the customers at the bank as follows a decrease in income, huge cost of educationalneedss, and the abundance of household needs to prioritize.
Co-Authors Annisa Ul Husna ZF Budi Juliandi, Budi Muhammaddiah, Muhammad Rusdi bin Safwan Kamal Tajul, Tajul Ula