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All Journal 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 Didaktik : Jurnal Ilmiah PGSD STKIP Subang 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 Manajemen, Ekonomi dan Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Manajemen dan Sekretari Share
Azharsyah Ibrahim
Universitas Islam Negeri Ar-Raniry Banda Aceh
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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IMPLEMENTASI MAQASHID SYARIAH DALAM ETIKA BISNIS: EVALUASI EMPIRIS PADA LINGKUNGAN BISNIS MODERN Muhammad Al-Mustafa; Azharsyah Ibrahim
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 4 No. 1 (2026): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v4i1.553

Abstract

The dynamics of conventional business often lead to distribution crises and moral degradation due to the separation of ethics and market mechanisms. This study aims to explore the concepts of business ethics and distributive justice in Islamic economics, and to formulate an operational framework based on Maqasid Shariah as a solution to economic inequality. The study uses a qualitative approach that integrates philosophical epistemological analysis, a comparative study of Western thought (such as John Rawls, Robert Nozick, and Amartya Sen), and an empirical evaluation of modern business practices. The results of the study show that Islamic economics offers a middle ground that acknowledges private property rights, but limits them with distributive moral obligations through instruments such as zakat and the prohibition of riba. However, the empirical evaluation revealed significant challenges in the form of the hegemony of the capitalist system and the 'syariahisation' of products, which often only becomes a legal formality without eliminating its exploitative nature. Both theoretically and practically, the study recommends the need for a fundamental paradigm shift in business entities towards true ethical-philosophical compliance to achieve genuine social welfare.
A Critical Appraisal of Product Innovation in Islamic Banking: Navigating Market Pressures, Ensuring Shariah Compliance, and Advancing the Objectives of Maqasid al-Shariah Ismaulina; Azharsyah Ibrahim
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 12 No. 2 (2025): Vol. 12 No. 2 (2025)
Publisher : Universitas Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v12i2.19941

Abstract

This article presents a critical evaluation of product innovation in Islamic banking, focusing on the imbalance between market demands, sharia compliance, and the realization of maqashid al-shariah. The study aims to assess the extent to which Islamic banking innovations can maintain a balanced integration of commercial objectives, legal-formal compliance, and the substantive values of maqashid. Employing a descriptive qualitative approach through case studies of several Islamic banks in Indonesia, the research gathers data from annual reports and strategic publications. Analysis is conducted using the Maqashid-Based Innovation Evaluation Model (MBIEM), which encompasses three core dimensions: market orientation, sharia compliance, and alignment with maqashid. Findings reveal a significant gap between formalistic compliance and the actual implementation of maqashid. Value-based innovations such as qardhul hasan financing and digital zakat platforms are found to better embody maqashid values than products driven solely by legal-formal considerations. The study recommends reinforcing maqashid-oriented regulations, involving the Sharia Supervisory Board (SSB) early in product development, enhancing the multidisciplinary competencies of human resources, and developing a substance-based sharia audit framework. With these strategies, Islamic banking innovations are expected to become more ethical, inclusive, and sustainable, while fulfilling their socio-economic role in accordance with Islamic principles
ANALISIS KEPATUHAN SYARIAH CRYPTOCURRENCY TERHADAP EKOSISTEM EKONOMI SYARIAH Ja'far Nasution; Azharsyah Ibrahim
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.13181

Abstract

The results show that the Sharia compliance of cryptocurrencies is controversial and contextual. Negatively, cryptocurrencies contain elements of gharar (uncertainty), maysir (speculation), lack clear underlying assets, and have the potential for misuse. Therefore, they tend to be non-compliant with Sharia principles if used as a medium of exchange or speculative instrument. However, on the positive side, cryptocurrencies have the potential to be Sharia-compliant if positioned as digital assets, used for long-term investment, and supported by the transparency of blockchain technology.From the perspective of the maqasid sharia (Islamic principles of protection of wealth), protection of religion (Islamic principles of protection of religion), and protection of reason (Islamic principles of protection of reason) without adequate oversight. Regulations and fatwas in Indonesia demonstrate a dualism, where the use of cryptocurrency as a means of payment is prohibited, but permitted as a commodity under certain conditions.Implications for the sharia economic ecosystem include opportunities in the form of sharia fintech innovation, increased transaction efficiency, and financial inclusion, as well as challenges in the form of legal uncertainty, the risk of sharia non-compliance, and conflicts between fatwas and regulations. Therefore, regulatory harmonization and clear sharia compliance standards are needed so that the use of cryptocurrency can support the sustainable development of the sharia economy.
Synergizing Digital Innovation, Sustainability, and Maqashid al-Shariah in the Global Islamic Economy Azharsyah Ibrahim
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0206

Abstract

This issue presents an extensive and timely collection of scholarly works that examine the continuing transformation of Islamic economics and finance in response to digital disruption, sustainability imperatives, institutional reform, and changing socio-economic behavior. The articles published in this volume engage with several critical domains, including the digitalization of Islamic social finance, the strengthening of zakat and waqf governance, the expansion of halal industries and halal tourism, the advancement of Islamic banking stability and corporate governance, and the evolving dynamics of Islamic capital markets and financial behavior. In addition, this edition places significant emphasis on the socio-economic application of Maqashid al-Shariah, particularly in the context of digital economic transformation, institutional efficiency, household resilience, and contemporary Islamic financial instruments. Collectively, these contributions offer rigorous theoretical reflections, robust empirical findings, and practical policy recommendations for building an Islamic economy that is ethical, inclusive, adaptive, sustainable, and spiritually grounded in the digital era.
Gala dan Rahn: Analisis Korelasi dari Perspektif Ekonomi Islam Azharsyah Ibrahim
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 1 (2012)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v1i1.716

Abstract

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 pawn in Western. The concept has long been practiced in the society and left many unsolved problems. Lately, academic scholars have questioning the implementation of the concept. Although, it has root 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 the Acehnese society through their economic transactions. It also aims to make a comparison to an Islamic economic’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 journal’s articles, books, and other related literatures were also utilized. Data was 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. In 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 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 has 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 the riba practices. Finally, this article suggests the related parties to return to the core concept of the Gala which is actually same as Rahn or else they should abandon it to avoid harming the ummah. ABSTRAK - 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
Implikasi Penetapan Margin Keuntungan pada Pembiayaan Murabahah (Suatu Studi dari Perspektif Islam pada Baitul Qiradh Amanah) Azharsyah Ibrahim; Fitria
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 2 (2012)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v1i2.722

Abstract

Murabahah is a particular kind of sale that compliant with shariah. In this scheme, the seller expressly mentions the cost he/she incurred on the commodities for sale and sells it to another person by adding some profit thereon which is known to the buyer. It is one of the most popular modes used by Islamic banks. With its fixed margin, it offers the seller a more predictable income stream. This study aims to analyze the implications of the determination of the profit margin for the murabahah financing at an Islamic microfinance called Baitul Qiradh Amanah. Primary data was collected mainly through interviews and observation. The observation was conducted for about two months. During the observation process, co-researcher was directly involved as a trainee at the Baitul Qiradh. Interviews were conducted to clarify some unclear information that was obtained through observation. To strengthen the primary data, the secondary data is also utilized through books, magazines, and other studies. The secondary data is then compared with the findings from the field which is then analyzed using content analysis. The results showed that the profit margins in the initial of profit determination unilaterally bring both positive and negative implications for the clients and the Baitul Qiradh itself. The positive implication is (1) the Baitul Qiradh is able to predict its profit and (2) the clients are prevented from the risk of inflation or economic crisis. While the negative implications are (1) eliminating bargaining power of clients and (2) affect to customer satisfaction that lead to the decrease of number of customers of the Baitul Qiradh. ABSTRAK - Pembiayaan murabahah adalah jual beli barang pada harga pokok dengan tambahan keuntungan yang disepakati. Dalam skema ini, margin keuntungan biasanya ditetapkan di awal sebelum transaksi terjadi. Penelitian ini bertujuan untuk menganalisis implikasi penetapan margin keuntungan pembiayaan pada sebuah lembaga keuangan mikro syariah, yaitu Baitul Qiradh Amanah. baik terhadap nasabah ataupun terhadap Baitul Qiradh itu sendiri. Data primer dikumpulkan dengan wawancara dan observasi. Observasi dilakukan selama lebih kurang dua bulan di mana salah seorang peneliti terlibat langsung sebagai trainee di Baitul Qiradh yang menjadi objek penelitian. Wawancara dilakukan untuk memperjelaskan hal-hal yang tidak bisa didapat melalui observasi. Di samping itu, untuk memperkuat data primer, peneliti juga mengumpulkan data sekunder melalui buku-buku, majalah, serta penelitian-penelitian lainnya. Data sekunder ini kemudian dibandingkan dengan temuan lapangan untuk kemudian dianalisis dengan cara content analysis. Hasil penelitian menunjukkan bahwa penetapan margin keuntungan di awal secara sepihak memunculkan implikasi positif maupun negatif baik terhadap nasabah atau Baitul Qiradh sendiri. Implikasi positifnya adalah jelasnya jumlah keuntungan yang didapat Baitul Qiradh dan menghindarkan nasabah dari risiko inflasi atau krisis ekonomi. Sedangkan implikasi negatif adalah menghilangkan daya tawar nasabah. Hal ini berimplikasi pada berkurangnya kepuasan nasabah untuk berurusan dengan Baitul Qiradh.
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 Azhar, Fauzul Azimah Dianah Badratun Nisak Bismi Khalidin Dahlia, Muna Elkamiliati Elkamiliati Elkamiliati, Elkamiliati Fauzul Azhar Fitria Fitria Fitria Fitria Fitria Hafas Furqani Hafizh Muarif Halim, Hendra Hendra Halim Iskandar Iskandar Ismail Rasyid Ridla Tarigan Ismaulina Ismaulina Isnaliana Isnaliana Israk Ahmadsyah Ja'far Nasution Jalilah Jalilah Khairul Amri Mastura, Zainatun Muhammad Adnan Muhammad Al-Mustafa 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