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All Journal IQTISHADIA Jurnal Pencerahan Islam Futura MIQOT: Jurnal Ilmu-ilmu Keislaman HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Mahasiswa Ekonomi Manajemen SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Istinbath: Jurnal Hukum dan Ekonomi Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Journal of Sharia Economics JIHBIZ :Global Journal of Islamic Banking and Finance. JIMEBIS Jurnal Iqtisaduna Share: Jurnal Ekonomi dan Keuangan Islam EKOBIS SYARIAH jle Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi Manajemen dan Sekretari

Azharsyah Ibrahim

Universitas Islam Negeri Ar-Raniry Banda Aceh

Author-ID : 513390

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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What Determines Muslim-Friendly Tourism in Aceh? Armiadi Musa; Hendra Halim; Bismi Khalidin; Azharsyah Ibrahim
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.9438

Aceh is the only province in Indonesia legally allowed to implement sharia law across all sectors, including the tourism industry. This study aims to analyze factors influencing Muslim-Friendly Tourism (MFT) in Aceh. Specifically, it examines the direct and indirect relationship between MFT with travel intention, destination image, and tourist attitude. Data is gathered through a questionnaire survey among 150 respondents that were selected using the convenience sampling method. To explain the tourist’s travel intentions, this study develops and tests a multiple regression analysis using the extended hierarchical linear modeling. Seven hypotheses were proposed regarding the relationships between MFT, tourist attitude, destination image, and travel intention constructs. The empirical results from the structural model suggest that MFT, destination image, and tourist attitude significantly influence travel intention; destination image and tourist attitude are the perfect mediators in influencing the MFT on travel intention to Aceh. These results have the implication in improving the promotions of tourism destinations in Aceh and developing more effective halal tourism positioning strategies for Aceh in particular and Indonesia in general.

Teknologi Informasi dan Kualitas Layanan Mempengaruhi Tingkat Kepuasan Nasabah Bank Syariah Akmal Riza; Azharsyah Ibrahim; Fauzul Azhar
Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam Vol 3 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v3i1.247

This study aims to determine the effect of information technology and service quality on customer satisfaction at BNI Syariah Banda Aceh Branch Office. Quantitative research method with multiple linear regression analysis using IBM SPSS software version 25. The results showed that information technology and service quality variables had a positive and significant effect on customer satisfaction at BNI Syariah Banda Aceh Branch Office. customer satisfaction variable can be explained by information technology and service quality variables 53.6%, while the effect is influenced by other variables outside the study.

Issues in Islamic Economics, Banking and Financial Institutions during the Covid-19 Pandemic Azharsyah Ibrahim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2 (2021)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

In this second issue of the 2021 edition, we received primarily manuscripts focusing on the challenges faced by Islamic Banking and Financial Institutions (IBFIs) during the Covid-19 pandemic. These manuscripts cover a range of topics within the field, including institutional and employee performance, financial stability, waqf institutions, the trend of Islamic economics research, and the significance of Islamic economics and finance in the modern economy. As the publication deadline approached, out of the dozen manuscripts reviewed, only ten were accepted. Nine of them were ready for publication, while the remaining manuscript required further quality improvements. The process involved an initial review by our editor(s) before forwarding the manuscripts to suitable reviewers. Some manuscripts underwent multiple rounds of review before being accepted. The reviewers' feedback played a crucial role in the final decision-making process. Following acceptance, the manuscripts proceeded through editing stages, including proofreading and layout, during which our editor(s) maintained close communication with the authors as necessary. This rigorous process ensures that each published manuscript undergoes thorough quality checks. Notably, among the published articles, five discuss performance issues in Islamic financial institutions, while the others explore various aspects of Islamic economics and finance, including waqf institutions, the trend of Islamic economics research, and the relevance of Islamic economics and finance in the modern economy. For detailed information, please refer to the attached PDF file.

Stagnansi Perwakafan di Aceh: Analisis Faktor Penyebab Azharsyah Ibrahim
Media Syari'ah Vol 16, No 2 (2014)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v16i2.1750

As showed from the data obtained from preliminary research, the condition of waqf endowments in Aceh post tsunami disaster tended to stagnate, especially during the period of 2005 â€“ 2010. Therefore, this article is intended to identify and analyze the determinant factors of the waqf stagnation post disaster in Aceh. Data for this study is gathered through in-depth interviews with 15 respondents consisting of selected waqf officials from the provincial and district offices of Ministry Religious Affairs in Aceh, heads of KUA as waqf managers in some selected districts, the Imam of the selected mosques/meunasahs, and the wakif and/ or their descendants. The findings show that four factors have been identified as the cause of the stagnation. First, the significant increase of land prices. Second, the shift of the Acehnese values to be more materialistic. Third, the fading of social values and brotherhood (ukhwah) among Acehnese. Fourth, there are number of waqf property in Aceh were unproductive.

Penggunaan Model “Angkat Bloe” dalam Wakaf Produktif: Justifikasi dan Hambatan (Waqf Productive Using “Angkat Bloe” Model: the Rationales and Obstacles) Fithriady Fithriady; Azharsyah Ibrahim
Media Syari'ah Vol 18, No 1 (2016)
Publisher : Sharia and Law Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jms.v18i1.1836

Waqf is one of the instruments in Islamic economics to boost up the economic justice and welfare of society. Indonesia, as the largest Muslim country in the world, has the potency to utilize this sector. Per 2012, according to Ministry of Religious Affairs, there are 3.49 billion square meters of land waqf spreading in 420.003 locations all around Indonesia. If these numbers were converted into cash, it surely will result in a fantastic number. However, most of these lands were still unproductive (idle) as most of them are only used for building mosques, schools, funerals, and other unproductive buildings. In some provinces in Indonesia, like Aceh, the used of asset waqf other than what it was literally stated by the giver is prohibited. The rules were set by traditional religious clerics with very rigid interpretations. Consequently, it creates mindset of its people that waqf should be treated in such a rigid way although they knew it could be used for a bigger purpose and get bigger maslahah for the whole ummah. To change the mindset is not easy as it has been ongoing for generations. One of the way is by inserting the local value and approach into management waqf. In Aceh, there were many models of muamalah that have been practicing and living in the society for such a long time. Among many, Angkat Bloe model is seen suitable to be inserted into management waqf. Angkat Bloe is a kind of contract that is commonly used in trading activities for the purpose of the asset that has been sold to be returned. Prior transaction, the seller and buyer set an agreement that the asset will be sold back to the seller after the buyer operate it for certain times at the same price as it was sold. Based on the above explanation, this paper will try to put an effort in providing solutions by inserting the local model into management waqf. The model will be justified using Quranic verses and related hadiths, the concept of maslahah, the view of ulama. The rationales and possible obstacles will also be highlighted.

Analisis Perilaku Pedagang Kaki Lima Menurut Tinjauan Etika Bisnis Islam Khairil Umuri; Azharsyah Ibrahim
Jurnal Iqtisaduna Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i2.17511

Pedagang kaki lima merupakan sekelompok orang (komunitas) yang menekuni perdagangan dalam sektor informal yang berbasis kerakyatan. Dalam prakteknya, sering ditemui perilaku pedagang kaki lima yang menyimpang dalam transaksi jual beli, seperti menjual produk yang berbahaya atau menyembunyikan kecatatan barang dagangan. Penelitian ini bertujuan untuk mengkaji bagaimana perilaku pedagang makanan jajanan di Kota Banda Aceh ditinjau menurut etika bisnis Islam. Penelitian ini juga menggunakan metode deskriptif analisis, melalui wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa perilaku pedagang makanan jajanan di Kota Banda Aceh telah sesuai dengan etika bisnis Islam, seperti perilaku religius (tawḥid), keseimbangan (‘adl), kehendak bebas (ikhtiyār), tanggung jawab (farḍ), dan kebajikan (iḥsān).

INTERNAL CONTROL SYSTEM OF THE STATE ISLAMIC UNIVERSITIES IN INDONESIA: STUDYING THE EFFECTIVENESS AND RISK MANAGEMENT Azharsyah Ibrahim; Ana Fitria; Azimah Dianah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

This study intends to analyze the effectiveness of the implementation of the internal control system at the State Islamic Universities in Indonesia (PTKIN) including identifying its risk management. The empirical study was conducted at Ar-Raniry State Islamic University (UIN Ar-Raniry) Banda Aceh. Primary data was gathered through a survey that was distributed to 128 respondents within the university. Additional data were collected using semi-structured in-depth interviews with nine key personnel of the internal control unit of several Islamic universities in Indonesia. The result shows that UIN Ar-Raniry, based on eight elements of the control environment assessed, has sufficient internal control system with a score of 62.79. However, many steps need to undertake by the university’s management to be more effective and able to reduce risk management. A similar condition was also found in other PTKINs as identified during the interviews process with their key personnel. It also found that the internal control system was effective in identifying 69 risk sources that could potentially have a negative impact on the university performance, especially in terms of financial report reliability, asset security, effectiveness and efficiency of activities, and compliance with regulations. Based on the results, it is expected that the PTKIN should be more focus on internal control activities and linked them to the risk assessment which are regularly evaluated.==============================================================================================Sistem Pengendalian Internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia: Kajian terhadap Efektivitas Pelaksanaan dan Risiko Pengelolaan. Kajian ini bertujuan untuk menganalisis efektivitas pelaksanaan sistem pengendalian internal pada Perguruan Tinggi Keagamaan Islam Negeri di Indonesia (PTKIN) termasuk mengindentifikasi risiko pengelolaan yang muncul. Studi empiris dilakukan pada Universitas Islam Negeri Ar-Raniry (UIN Ar-Raniry) Banda Aceh. Data primer dikumpulkan melalui angket yang didistribusikan kepada 128 responden, yang terdiri dari para pejabat dalam UIN tersebut. Data tambahan dikumpulkan melalui wawancara mendalam secara semi-terstruktur dengan sembilan personil kunci dari Satuan Pengawasan Internal PTKIN BLU di Indonesia. Hasil kajian menunjukkan bahwa, berdasarkan delapan elemen dari lingkungan pengendalian yang ases, UIN Ar-Raniry mempunyai skor 62,79 (kategori cukup). Data ini menunjukkan bahwa walaupun termasuk ke dalam kategori cukup, masih banyak hal yang harus dilakukan oleh UIN Ar-Raniry sehingga dapat meminimalisir risiko pengelolaan universitas. Kondisi yang relatif sama juga ditemukan di PTKIN BLU lainnya seperti yang teridentifikasi selama proses wawancara dengan beberapa personil kuncinya. Sistem pengendalian internal yang diimplementasikan di UIN Ar-Raniry telah efektif dalam mengidentifikasi 69 sumber risiko yang berpotensi memberikan dampak negative bagi kinerja universitas, khususnya dalam hal keandalan laporan keuangan, keamanan aset, efektivitas and efisiensi kegiatan, dan kepatuhan terhadap aturan. Berdasarkan temuan kajian, PTKIN direkomendasikan untuk lebih focus terhadap kegiatan pengendalian internal dan menghubungkannya dengan asesmen risiko yang dievaluasi secara berkala.

PENGARUH BI RATE TERHADAP PERSENTASE BAGI HASIL PEMBIAYAAN MUSYARAKAH PADA BANK ACEH SYARIAH BANDA ACEH Elkamiliati Elkamiliati; Azharsyah Ibrahim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 3, No 2 (2014)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

This research aims to find answers to two principal issues, namely 1) the utilization of the BI Rate (Indonesian Central Bankâ€™s Monetary Rate) as a condition of the Central Bank in the determination of sharing rates of Musharakah financing, and 2) the Islamic perspective on the determination of the sharing rate using BI Rateâ€™s as a consideration. This research was conducted at Syariah branch of Bank Aceh in Banda Aceh. This study utilized correlational approach and the data was analyzed using descriptive analysis method. The results show that BI rate did not significantly influence the sharing percentage of Musharakah financing as the BI rate just served as a benchmark price for the banks in observing the market price rather than determining the sharing percentage for the financing. In addition, the determination of the sharing percentage for Musharakah financing at the Syariah branch of Bank Aceh has fulfilled the Islamic compliance and followed the fatwa of National Islamic Council (DSN) No: 08/DSN-MUI/IV/2000, on the Musharakah financing and also Fatwa No: 15/DSN-MUI/2000 on the principle of profit and loss sharing for Islamic financial institutions. =========================================== Penelitian ini bertujuan untuk mencari jawaban dua persoalan pokok, yaitu 1) penggunaan BI Rate sebagai ketentuan Bank Sentral dalam penentuan tingkat bagi hasil pembiayaan musyarakah dan 2) tinjauan hukum Islam terhadap penentuan persentase bagi hasil dengan pertimbangan BI Rate yang sedang berlaku. Penelitian ini dilakukan pada Bank Aceh Cabang Syariah Banda Aceh. Metode yang dipakai adalah metode korelasional dengan menggunakan deskriptif analisis yaitu dengan memaparkan hasil penelitian. Hasil penelitian menunjukkan bahwa persentase bagi hasil pembiayaan musyarakah pada Bank Aceh Syariah dan pengaruh BI Rate ternyata tidak signifikan karena BI rate di sini hanya berfungsi sebagai takaran atau patokan perbankan syariah dalam melihat harga nilai/jual yang sedang berlaku di pasar ekonomi bukan dalam menentukan persentase bagi hasil. Selain itu juga penentuan persentase bagi hasil pembiayaan musyarakah pada Bank Aceh Syariah telah sesuai dengan tinjauan hukum Islam ini diperkuat dengan adanya fatwa Dewan Syariah Nasional (DSN) No: 08/DSN-MUI/IV/2000, tentang pembiayaan musyarakah dan juga fatwa DSN yang menetapkan tentang Revenue Sharing adalah fatwa NO: 15/DSN-MUI/2000 tentang prinsip distribusi bagi hasil dalam lembaga keuangan syariah.

GALA DAN RAHN: ANALISIS KORELASI DARI PERSPEKTIF EKONOMI ISLAM Azharsyah Ibrahim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 1, No 1 (2012)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Gala is a term used by the society of Aceh, "a formal Islamic state in Indonesia” referring to an economic transaction similar to the concept of the pawn in Western. The concept has long been practiced in society and left many unsolved problems. Lately, academic scholars have questioned the implementation of the concept. Although it has roots in Islam, some scholars suspect that the concept has been misguiding in its practices. This paper intends to analyze the implementation of the Gala concept in Acehnese society through their economic transactions. It also aims to make a comparison to an Islamic economicâ€™s concept known as Rahn. The primary data is mainly gathered through observation in the length of 5 years in the selected areas in Aceh. To support the data, an in-depth interview technique with relevant people was also used. In addition, the secondary data from journalâ€™s articles, books, and other related literature were also utilized. Data were analyzed using content and comparative analysis. The findings show that the basic purpose of Gala in the Acehnese society is relevant to the Rahn scheme. At the implementation level, however, the concept is closely related to the interest lending scheme which is considered as riba (usury) in Islam. Consequently, the balanced economy as one of the core concepts in the Islamic economic is not achieved. It is reflected from the continuance benefits gaining for one party while another party gaining nothing except the core objects which have to be repaid. In Islam, the principal meaning of Rahn is helping each other among Islamic society (ummah). Thus, it is prohibited of gaining any material benefit which leads to riba practices. Finally, this article suggests the related parties return to the core concept of the Gala which is actually the same as Rahn, or else they should abandon it to avoid harming the ummah. ========================================================================================================Gala adalah salah satu dari sekian banyak bentuk praktik ekonomi yang berkembang dalam masyarakat Aceh sejak lama. Konsep tersebut pada dasarnya tercipta dari nilai-nilai yang dianut oleh masyarakat Aceh dalam kehidupan sehari-hari sejak lama. Artikel ini bertujuan untuk menganalisis implementasi konsep Gala yang dipraktikkan masyarakat Aceh dalam transaksi-transaksi ekonomi dari sudut pandang ekonomi Islam yang menggunakan skema Rahn. Data utama artikel ini diperoleh dari hasil observasi penulis selama beberapa tahun di daerah-daerah yang melakukan praktik Gala dalam beberapa transaksi ekonominya sehari-hari. Selain itu, untuk mendukung hasil observasi, in-depth interview dengan para pihak yang terlibat juga dilakukan. Untuk memperkuat temuan lapangan, penulis juga melakukan kajian literatur terhadap hal-hal yang berkaitan dengan praktik Gala. Analisis data dilakukan dengan pendekatan kualitatif menggunakan content dan comparative analysis. Hasil penelitian menunjukkan bahwa praktik Gala dalam masyarakat Aceh pada dasarnya relevan dengan skema Rahn (gadai), akan tetapi pada tahap implementasi masih sarat dengan unsur riba dimana balanced-economy tidak terjadi. Hal ini terlihat dari adanya pengambilan manfaat oleh pihak tertentu yang mengakibatkan tertindasnya satu pihak oleh pihak lainnya. Dalam ekonomi Islam, konsep dasar gadai adalah tolong menolong sehingga tidak dihalalkan mengambil manfaat sebagai efek dari tolong menolong tadi. Pengambilan manfaat ini dapat menjerumuskan transaksi tersebut ke dalam riba. Artikel ini merekomendasikan pihak-pihak berwenang untuk melakukan banyak sosialisasi dengan melibatkan semua para tokoh masyarakat untuk meluruskan kembali praktik Gala sesuai dengan konsep ekonomi dalam ajaran Islam.

ANALISIS MANAJEMEN RISIKO PEMBIAYAAN MUSYARAKAH PADA BAITUL QIRADH BINA INSAN MANDIRI BANDA ACEH Badratun Nisak; Azharsyah Ibrahim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 3, No 1 (2014)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Risk management is a set of procedures and methodologies that used to identify, measure, monitor, and control risks that could be aroused from the business of banks. This article aims to analyze the implementation of risk management system at Baitul Qiradh Bina Insan Mandiri and its impact on musharaka financing. The sample for this research is Micro Small Business Group at Kuta Alamâ€™s regency which was financed by the Baitul Qiradh. Data for this research was gathered through interviews, observation, and documentation study. The findings suggest that there were three risk possibilities that could escalate at the financing project, namely business risk, shrinking risk, and character risk. Among these risks, the Baitul Qiradh experiences two of them, which were business and character risks. Therefore, the efforts were made to minimize the risk of Baitul Qiradh Bina Insan Mandiri by applying the 5C concept, namely character, capability, capital, condition, and collateral). ========================================================================================================Manajemen risiko adalah serangkaian prosedur dan metodologi yang digunakan untuk mengidentifikasi, mengukur, memantau, dan mengendalikan risiko yang timbul dari kegiatan usaha bank. Tujuan penelitian adalah untuk menganalisis sistem manajemen risiko yang diimplementasikan pada Baitul Qiradh Bina Insan Mandiri dan dampaknya terhadap kelancaran pembayaran dalam pembiayaan musyarakah. Pembahasan kajian hanya terfokus ke manajemen risiko pembiayaan musyarakah pada kelompok usaha dalam Rumpun Kuta Alam yang dibina oleh Baitul Qiradh Bina Insan Mandiri Banda Aceh. Pengumpulan data dilakukan dengan wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa dalam melakukan pembiayaan tersebut Baitul Qiradh Bina Insan Mandiri tidak terlepas dari kemungkinan terjadinya 3 aspek risiko, yaitu: risiko bisnis yang dibiayai (busness risk), risiko berkurangnya nilai pembiayaan (shrinking risk), dan risiko karakter buruk mudharib (character risk). Dari ketiga aspek risiko tersebut, risiko pembiayaan musyarakah yang muncul dalam tiga kelompok usaha pada Rumpun Kuta Alam adalah risiko bisnis yang dibiayai (business risk) dan risiko karakter buruk mudharib (character risk). Upaya yang dilakukan untuk meminimalisir risiko tersebut, Baitul Qiradh Bina Insan Mandiri menerapkan secara ketat konsep 5C yaitu karakter (character), kapasitas atau kemampuan (capacity), modal (capital), kondisi (condition) dan jaminan (collateral).

Co-Authors Abdul Jalil Salam Abrar Amri Akhyar Rinaldi Akmal Riza Akmal, Raihanul Al Munawir Ana Fitria Ana Fitria Arinal Rahmati Arinal Rahmati Armiadi Musa Awalurramadhana, Awalurramadhana Ayumiati, Ayumiati Azimah Dianah Badratun Nisak Bismi Khalidin Dahlia, Muna Elkamiliati Elkamiliati Elkamiliati, Elkamiliati Fauzul Azhar Fitria Fitria Fitria Fitria Hafas Furqani Hafizh Muarif Halim, Hendra Hendra Halim Ismail Rasyid Ridla Tarigan Isnaliana Isnaliana Israk Ahmadsyah Jalilah Jalilah Khairil Umuri Khairul Amri Mastura, Zainatun Muhammad Adnan Muhammad Arifin Muksal Muksal Muzammil, Muzammil Naharudi, Izul Nilam Sari Nisak, Badratun Nor 'Azzah Kamri Nursabna, Shetty Rahmat Aulia Rahmati, Arinal Rahmati, Arinal Rinaldi, Akhyar Riska Mailinda Sarah Nadia Sartika, Ayu Suryanti Suryanti Syahminan Syahminan Syahriyal, Syahriyal Umuri, Khairil Uswatun Hasanah Uswatun Hasanah Utami, Ade Putri Vona Dimitha, Dea Wardiah Wardiah Wardiah Wardiah Zahra Zulchayra Zaida Rizqi Zainul, Zaida Rizqi

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