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All Journal MUQTASID ISLAMICA: Jurnal Studi Keislaman Al-Jami'ah: Journal of Islamic Studies IJIBE (International Journal of Islamic Business Ethics) Global Review of Islamic Economics and Business Tazkia Islamic Finance and Business Review al-Uqud : Journal of Islamic Economics J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal Ekonomi & Keuangan Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah TSAQAFAH Journal of Islamic Monetary Economics and Finance Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Journal of Sharia Economics JIHBIZ :Global Journal of Islamic Banking and Finance. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JIMEBIS Share: Jurnal Ekonomi dan Keuangan Islam Maqdis: Jurnal Kajian Ekonomi Islam Jurnal Ilmiah Basis Ekonomi dan Bisnis EKOBIS SYARIAH Kanun: Jurnal Ilmu Hukum Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Manajemen dan Sekretari Madania: Jurnal Kajian Keislaman
Hafas Furqani
Universitas Islam Negeri Ar-Raniry Banda Aceh
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Implementasi PSAK No. 109 Pada Organisasi Pengelolaan Zakat dan Perannya dalam Meningkatkan Akuntanbilitas dan Transparansi Pada Baitul Mal Provinsi Aceh Safrirullah; Hafas Furqani; Nilam Sari
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 2 (2024): AGUSTUS 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i2.2968

Abstract

This research aims to find out and analyze the implementation of PSAK No. 109 Concerning Zakat, Infaq and Sadaqah on Zakat Management Organizations (OPZ) in Increasing Accountability and Transparency in Baitul Mal Aceh Province. In this research, the methodology used is: descriptive research with a qualitative approach. The results of this research show that: (1) Baitul Mal Aceh (BMA) Aceh Province has implemented PSAK No. 109 in terms of Financial Reporting including the Aspects of Recognition, Measurement, Presentation and Disclosure of Zakat funds, Infaq/Alms and other Religious Assets (HKL) which is in accordance with the Standardization and provisions in the Statement of Financial Accounting Standards No. 109 concerning Zakat, Infaq and Alms. In terms of accountability, Baitul Mal Aceh has fulfilled the aspects of accountability and transparency as a public service in carrying out the process of auditing its financial reports every period and conveying information openly through information media (print, digital and website) regarding financial reports as a form of responsibility/accountability and transparency to the Community (Mustahik and Muzakki) and obtaining the WTP (Fair Without Exception) Predicate from the Aceh Government. (2) In the process of implementing Statement of Financial Accounting Standards No. 109 concerning Zakat, Infaq and Alms Accounting, Baitul Mal Aceh (BMA) has several obstacles or obstacles in implementing PSAK No. 109 Standardization, in the form of a lack of competent Human Resources (HR). in the field of financial accounting and the absence of a system or application/program in preparing financial reports for Zakat, Infaq and Alms.
Analisis Determinan Perilaku Donasi Masyarakat pada Lembaga Filantropi Islam di Kota Banda Aceh Syarif Hidayatullah; Hafas Furqani; Muhammad Zulhilmi
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 3 (2024): DESEMBER 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i3.3527

Abstract

Philanthropic organizations play a vital role in Indonesia by providing assistance to those in need, including the poor, dhuafa, and disaster victims. However, in 2022, one Islamic philanthropic organization in Indonesia was involved in a case of fund misappropriation, raising concerns about potential ripple effects on other institutions. This study examines the influence of credibility, brand awareness, and financial literacy on public interest in donating to philanthropic institutions in Banda Aceh. Using a quantitative approach, this research employs linear regression analysis as the primary analytical tool. A total of 100 respondents were selected as samples, determined through Cochran's formula and a nonprobability sampling method. The findings indicate that credibility, brand awareness, and financial literacy positively impact the public's interest in donating to Islamic philanthropic institutions in Banda Aceh. Collectively, these factors significantly influence the intention to donate among residents of Banda Aceh.
Sharing Prosperity: Distributive Justice Framework in An Islamic Moral Economy Furqani, Hafas; Mulyany, Ratna
Madania: Jurnal Kajian Keislaman Vol 23, No 2 (2019): DECEMBER
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v23i2.6285

Abstract

The issue of distribution in an Islamic economy is not about the allocation of resources/output per se. It is about a ‘just’ allocation of resources/output. This article attempts to elaborate Islamic concept of distribution by exploring the goals of distribution in Islamic economics and mechanisms to achieve distributive justice goals. The focus of discussion is about how to realize ‘distributive justice’ in an Islamic moral economic framework by considering all dimensions: right and responsibility, effort and surplus of individual and public interest. In that spirit, the policy for distributive justice in an Islamic moral economy aims to achieve certain objectives, namely (1) fulfilment of basic needs, (2) establishing socio-economic justice and (3) economic empowerment. To achieve those objectives, Islam uses both moral exhortation to encourage voluntary action and rules/legal measures to ensure distribution/allocation of wealth in society. The distribution scheme in an Islamic economy would attempt to eliminate poverty and deprivation so that the basic needs of all are duly fulfilled. In practice, Islamic economics distribution system is done through (1) the establishment of initial conditions in distribution as the basis upon which operational distribution should be taken place during production and after production; (2) distribution through factor payment; and (3) distribution through transfer payment in the form of compulsory transfers, voluntary transfers and transfer through state. Permasalahan distribusi dalam ekonomi Islam bukan hanya tentang alokasi sumber daya / output, namun lebih tentang alokasi sumber daya secara 'adil'. Artikel ini mencoba untuk menguraikan konsep distribusi Islam dengan mengeksplorasi tujuan distribusi dalam ekonomi Islam dan mekanisme untuk mencapai tujuan keadilan distributif. Fokus kajiannya adalah bagaimana mewujudkan 'keadilan distributif' dengan mempertimbangkan semua dimensi seperti hak dan tanggung jawab, upaya dan surplus kekayaan individu dan publik. Kebijakan keadilan distributif dalam ekonomi Islam bertujuan untuk mencapai tujuan: (1) pemenuhan kebutuhan dasar, (2) membangun keadilan sosial-ekonomi dan (3) pemberdayaan ekonomi. Untuk mencapai tujuan-tujuan tersebut, Islam menggunakan nasihat moral untuk mendorong tindakan sukarela dan juga aturan/tindakan hukum untuk memastikan distribusi/alokasi kekayaan dalam masyarakat. Skema distribusi dalam ekonomi Islam ditujukan untuk menghilangkan kemiskinan dan ketimpangan sehingga kebutuhan dasar semua terpenuhi. Dalam praktiknya, sistem distribusi ekonomi Islam dilakukan melalui (1) penetapan kondisi awal dalam distribusi sebagai dasar di mana distribusi operasional harus dilakukan selama produksi dan setelah produksi; (2) distribusi melalui pembayaran faktor; dan (3) distribusi melalui pembayaran transfer dalam bentuk transfer wajib, transfer sukarela dan transfer melalui negara. 
THE DISCIPLINE IN THE MAKING: APPRAISING THE PROGRESS OF ISLAMIC ECONOMICS Furqani, Hafas
Journal of Islamic Monetary Economics and Finance Vol. 1 No. 1 (2015)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v1i1.481

Abstract

Islamic economics is currently moving from a mere discourse on economics in Islamic perspective towards becoming a distinct science of Islamic economics. There is a systematic effort from Islamic economic scientific community to develop a discipline of Islamic economics marked by a complete body of knowledge, clear subject matter, methodology/methodologies to appraise theories and continuous growth and accumulation of knowledge. This could be done if the scientific community put strong effort in explicating all the necessary foundations of science and achieve consensus on certain important aspect of discipline. In this paper we attempt to historically survey the development of Islamic economics towards becoming a distinct discipline, evaluate the current practices a adopted by the Islamic economics’ scientific community in settling up problems, and outlining forward agenda in order to achieve this discipline status.
PRAKTIK MEKANISME PENETAPAN HARGA JUAL BELI PADI DI KABUPATEN ACEH BESAR Darmawan, Reza; Armiadi Musa; Hafas Furqani
Journal of Sharia Economics Vol. 3 No. 2 (2022): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v3i2.1956

Abstract

The purpose of this study is to discuss the practice of determining the selling and buying price of rice that is practiced by the people in Aceh Besar district. In this practice, there are two times for determinations the sale and purchase price of rice which is considered to contain an element of gharar in the second price determination. This research will explain: how the mechanism of the practice, a review of Islamic law related to the practice, whether the practice can be practiced in other areas. This study uses field research methods with data collection techniques in the form of interviews. The results of the study concluded: (1) In the practice of two times price determination buying and selling rice, there are three types of contracts used, that is the ba'i, hybrid contract between ba'i and wadiah and a hybrid contract between ba'i and qardh. (2) The practice using a ba'i is legal by refers to the rules of ushul fiqh related to the basic law of muamalah that is mubah. The legality is also supported by urf which is able to bring benefit even though it contains elements of gharar in it. The element of gharar in the second price fixing is considered gharar yasir which is legal because it has become 'urf that is able to present benefits and mutual pleasure towards the consequences that arise from the gharar element. Two other types of contracts, a hybrid contract between ba’i with wadiah and a hybrid contract between ba’i with qardh according to the Islamic law riview, they are not contrary to Islamic Law. (3) Although in real terms this practice can increase farmers' income, this practice cannot be practiced in other areas. Keywords: Price determination mechanism, Gharar, Hybrid Contract
PHENOMENA AND IMPLICATIONS OF FINANCIAL TECHNOLOGY (FINTECH) ADOPTION IN THE FINANCIAL & BANKING INDUSTRY SECTOR IN GLOBAL, REGIONAL AND INDONESIAN CONTEXT Fuadi; Munawar Rizki Jailani; Hafas Furqani; Baihaqi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.3974

Abstract

Abstract
Analisis Pemetaan Potensi Zakat di Provinsi Aceh Tahun 2023 Awalurramadhana, Awalurramadhana; Ibrahim, Azharsyah; Furqani, Hafas
EKOBIS SYARIAH Vol. 8 No. 2 (2024)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/ekobis.v8i2.26151

Abstract

ABSTRAKAceh adalah wilayah Muslim terbesar di Indonesia dan sering disebut “Serambi Mekah”. Praktik ajaran Islam sangat penting diberlakukan seperti zakat dan bukan hanya sekedar sedekah biasa melainkan ajaran dalam Islam untuk menyelesaikan masalah ekonomi umat. Hal ini menunjukkan potensi zakat yang besar dilihat dari persentase dan jumlah masyarakat muslim yang besar di Aceh. Penelitian ini bertujuan untuk mengidentifikasi potensi zakat di Aceh dan menganalisis distribusinya di berbagai sektor di berbagai kabupaten dan kota yang berbeda, yang dapat memberikan wawasan berharga bagi pemerintah Aceh untuk meningkatkan pengumpulan zakat dan memastikan penggunaannya yang efektif. Potensi zakat yang dimiliki Provinsi Aceh baik dari sektor pertanian, perkebunan, peternakan, perusahaan, uang dan penghasilan. Penelitian ini menggunakan metode Indikator Pemetaan Potensi Zakat (IPPZ) yang diterbitkan oleh Badan Zakat Nasional (Baznas). Data diperoleh dari Badan Pusat Statistik (BPS) dan dianalisis dengan metode IPPZ dialanjutkan dengan pemetaan sehingga terlihat persebaran wilayah potensi zakat. Hasil analisis menunjukkan Provinsi Aceh memiliki potensi zakat sebesar Rp 3,79 Triliyun pertahunnya dengan Rp 422,53 Milyar pada sektor pertanian, Rp 277,33 Milyar pada sektor perkebunan, Rp 353,84 Milar pada sektor Peternakan, Rp 271,14 Milyar pada sektor Uang, Rp 2,35 Milyar pada sektor Perusahaan dan Rp 2,46 Triliyun pada sektor penghasilan. Daerah Kabupaten/Kota yang memiliki Potensi Zakat yang terbesar di Aceh yaitu Banda Aceh, Aceh Utara dan Bireuen.
Waqf as an Instrument for Social Security System: A Framework for Society’s Welfare Hafas Furqani; Muhammad Arifin; Khairudin; Ratna Mulyany
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 2 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i2.523

Abstract

Abstract: Waqf, an enduring institution in Islamic economic thought, holdssignificant potential as an instrument for ensuring society’s welfare through asustainable social security system. This paper proposes a conceptual frameworkthat integrates waqf into contemporary social protection mechanisms, aiming toaddress poverty alleviation, income inequality, and community empowerment.Drawing from classical jurisprudence and modern institutional models, theframework outlines governance structures, operational mechanisms, and financingstrategies that align with the principles of transparency, accountability, andmaqāṣid al-sharīʿah (objectives of Islamic law). The study highlights the role ofwaqf assets in providing long-term funding for essential services such ashealthcare, education, housing, and livelihood support. It also examines thesynergy between waqf-based initiatives and governmental welfare programs toenhance resilience and reduce dependency on short-term aid. The proposed modeloffers a strategic pathway for policymakers, waqf managers, and social welfareinstitutions to revitalize waqf as a viable, equitable, and sustainable pillar of socialsecurity in the modern era.Keywords: waqf, social security, society’s welfare, Islamic economics, sustainabledevelopment
PENGARUH KUALITAS PELAYANAN DAN BESARAN PREMI TERHADAP KEPUASAN MENJADI NASABAH ASURANSI JIWA PT. SUN LIFE FINANCIAL SYARIAH CABANG BANDA ACEH Rouzaton, Noura; Furqani, Hafas; Dianah, Azimah
Scientific Journal of Students Islamic Economics and Business Vol. 1 No. 1 (2020): JIMEBIS
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.v1i1.113

Abstract

Penelitian ini bertujuan untuk mengetahui baik parsial maupun simultan pengaruh kualitas pelayanan dan besaran premi terhadap kepuasan menjadi nasabah asuransi jiwa PT. Sun Life Financial Syariah Cabang Banda Aceh. Dalam penelitian ini peneliti menggunakan metode penelitian kuantitatif. Metode yang digunakan dalam pengambilan sampel yaitu Probability Sampling dengan teknik Simple Random Sampling. Dalam penelitian ini sampel yang diambil sebanyak 73 orang nasabah. Data yang dipakai adalah data primer dalam bentuk kuesioner dan data sekunder yaitu data-data berupa dari literatur-literatur kepustakaan. Data dianalisis dengan menggunakan SPSS 23. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis uji asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil pengujian uji simultan (uji F) menunjukkan bahwa variabel kualitas pelayanan dan besaran premi berpengaruh signifikan positif terhadap kepuasan menjadi nasabah asuransi jiwa PT. Sun Life Financial Syariah Cabang Banda Aceh. Hasil uji parsial (uji t) menunjukkan bahwa variabel kualitas pelayanan dan besaran premi berpengaruh signifikan positif terhadap kepuasan menjadi nasabah asuransi jiwa PT. Sun Life Financial Syariah Cabang Banda Aceh.
PENGARUH CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP LOYALITAS NASABAH BNI SYARIAH BANDA ACEH Dwi Fahira, Husna; Furqani, Hafas; E, Evriyenni
Scientific Journal of Students Islamic Economics and Business Vol. 1 No. 2 (2020): JIMEBIS
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.v1i2.128

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Customer Relationship Management (CRM) terhadap loyalitas nasabah. Objek penelitian ini dilakukan pada nasabah BNI Syariah Kantor Cabang Banda Aceh, sedangkan yang menjadi responden penelitian adalah nasabah BNIS dengan jumlah 50 nasabah. Teknik pengambilan sampel menggunakan teknik Accidental Sampling. Penelitian ini menggunakan pendekatan kuantitatif untuk menguji hipotesis yang telah ditetapkan. Sumber data penelitian meliputi sumber data primer yaitu kuesioner dan sumber data sekunder yaitu artikel-artikel terkait. Teknik pengumpulan data menggunakan teknik dokumentasi, metode analisis data menggunakan model regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa Customer Relationship Management dengan menggunakan indikator continuity marketing, one to one marketing, dan partnering programme berpengaruh secara positif dan signifikan terhadap loyalitas nasabah pada Bank BNI Syariah KC Banda Aceh.
Co-Authors A.A. Ketut Agung Cahyawan W Abbas Paliket Abdul Hamid Aja Fitria Millati Armiadi Musa Armiadi Musa Awalurramadhana, Awalurramadhana Azharsyah Ibrahim Azimah Dianah Bismi Khalidin Cut Niswatul Chaira Cut Rizka Kamila Dara Amanatillah Darmawan, Reza Dhiwa, Malem Dwi Fahira, Husna E, Evriyenni Fahmi Yunus Fuadi Hafidhah Hafidhah Hafidhah Hamoudah, Manal Mohammed Hasnita, Nevi Husna Dwi Fahira Idul Adha, Syamsul Irfani, Ahmad Isnaliana Isnaliana Jaili, Muhibbul Jalilah Jalilah Jannah SI, Sari Raudhatul Khairudin Laldin, Mohamad Akram Manal Mohammed Hamoudah Mohamad Akram Laldin Mohamad Laldin, Mohamad Muhammad Adnan Muhammad Adnan MUHAMMAD ARIFIN Muhammad Dayyan Muhammad Yasir Yusuf Muhammad Zulhilmi muhibbul jalil Muksal Muksal Munawar Rizki Jailani Nilam Sari Noura Rouzaton Novia Khairunnisa Nurhaliza Nurhaliza Palevy, Muhammad Reza Qadrun Nada Ramzani,P , Ikbal Ratna Mulyany Ratna Mulyany Ratna Mulyany Ratna Mulyany Ratna Mulyany Ratna Mulyany, Ratna Rayhan Juliansyah Reza Darmawan Rina Desiana Riska Jaya Mustika Riska Srimuliana Riska, Mona Rouzaton, Noura Safrirullah Shahul Hameed Mohamed Ibrahim Shahul Hameed Mohamed Ibrahim, Shahul Hameed Mohamed Syahrizal Abbas Syarif Hidayatullah Ulfia, Nur Winny Dian Safitri Yunus, Fahmi