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PERMASALAHAN EKONOMI MAKRO ISLAM : KONSEP UANG, RIBA DAN BUNGA Wiwin Nur Lia; Neziana Indira Putri; Nafiatus Sholihah; M. Nurul Fajar; M. Syaiful Arif H; Eny Latifah
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 02 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v2i02.1146

Abstract

In the early days, before the creation of money, economic activities or business transactions were carried out through barter or commonly called barter trade. In the exchange process, goods and services were exchanged directly with other goods and services that were mutually needed by the parties involved. At the macro level itself, the parties involved in the production of goods and services can easily and smoothly exchange goods and services by using money as an intermediary. Meanwhile, the domestic sector that receives income in the form of money uses the money to buy goods and services produced by the commercial and manufacturing sectors. It is the changes in these cash flows that cause changes in prices and/or production quantities, for example. It also affects saving behavior, investment and the business cycle. The method in this study is to use a type of qualitative descriptive research. The purpose of this study is to understand and explore the concept of money in Islamic macroeconomics that does not contradict Islamic law.
PRINSIP AKUNTANSI SYARIAH PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI INDONESIA Dewi Ratih; Eny Latifah
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 02 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v2i02.1147

Abstract

Islamic accounting principles play an important role in the operations of Islamic microfinance institutions in Indonesia. This study explores the application of Islamic accounting principles in the context of Islamic microfinance institutions. These principles include joint ownership, profit and loss sharing, avoidance of speculative practices and prohibition of usury. Islamic accounting principles in Islamic microfinance institutions are based on Islamic teachings, which means that Islamic microfinance institutions are required to carry out practices in accordance with Islamic values. This study provides an understanding of these principles in maintaining conformity with sharia principles. It analyzes the impact of the implementation of Islamic accounting principles on transparency, customer trust, financial management, financial reporting and sustainability of Islamic microfinance. The research also identifies a number of challenges faced in the implementation of Islamic accounting principles such as the shortage of trained human resources.
APLIKATIF GREEN ECONOMY DALAM KOPERASI SYARIAH STUDI KASUS KSPPS BMT BINA UMMAT SEJAHTERA LAMONGAN Eny Latifah
Taraadin : Jurnal Ekonomi dan Bisnis Islam Vol. 3 No. 2 (2023): Taraadin : Jurnal Ekonomi dan Bisnis Islam
Publisher : FEB Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/trd.3.2.1 - 12

Abstract

he purpose of this study is to find out the understanding and applicability of Green Economy in the KSPPS BMT Bina Ummat Sejahtera Lamongan Cooperative in order to realize a green economy. The method used is Descriptive Qualitative with case studies with convenience data collection and combines data triangulation in order to obtain complete truth and information in research. The results of the study show that KSPPS BMT Bina Ummat Sejahtera cares about the environment and is able to apply green economy in its operations through the use of paper savings and the effectiveness of transactions with the ActionPay application both in the context of promotion. Submission of invoices and purchases, as well as payments and financial transactions that are packaged in a modern way to maintain the effectiveness and efficiency of Sharia Cooperatives. 
EXAMINING MUDHARABAH CONTRACTS IN PRIMA BERHADIAH TIME DEPOSIT PRODUCTS OF ISLAMIC BANKING THROUGH THE LENS OF MAQASHID SHARIA Eny Latifah; Yuni Rohmah; Yusuf Yusuf
JISEF : Journal Of International Sharia Economics And Financial Vol 5 No 1 (2026): JISEF : Journal Of International Sharia Economics and Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v5i1.2350

Abstract

This study aims to determine the implementation of the mudharabah contract on the Prima Prize Savings product at Bank Muamalat Indonesia KCP Lamongan and the maqashid sharia perspective on the implementation. The research method uses descriptive qualitative with the type of case study. The results of this study indicate that the implementation of the contract on Tabungan Prima Berhadiah at Bank Muamalat Indonesia KCP Lamongan uses a mudharabah muthlaqah contract. The maqashid sharia perspective on the implementation of the mudharabah contract on Savings Prima Berhadiah on five principles, namely protecting religion, protecting the soul, protecting the mind and mind, protecting property, and protecting offspring. The results shown in this study are the implementation of mudharabah contracts on Prima Berhadiah Savings products at Bank Muamalat Indonesia KCP Lamongan has been in accordance with the five principles of maqashid sharia.
Governance and Management of Zakat and Waqf: Evidence-Based Practices from Southeast Asia and the Middle East – A Systematic Literature Review Eny Latifah; Farhan Ahmad
MADINAH Vol 13 No 1 (2026): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v13i1.4618

Abstract

This study aims to analyze evidence-based practices in the governance and management of zakat and waqf in Southeast Asia and the Middle East. The research adopts a qualitative approach using a literature review and comparative analysis of selected countries with relatively advanced zakat and waqf management systems. The findings reveal that the effectiveness of zakat and waqf governance is strongly influenced by robust regulatory frameworks, institutional professionalism, transparency and accountability in fund management, and the adoption of digital technologies. Southeast Asian countries tend to excel in digital innovation and system integration, while Middle Eastern countries demonstrate strengths in regulatory support and the large-scale management of waqf assets. The study also identifies key challenges, including the lack of global standardization, limited inter-institutional coordination, and varying levels of public literacy regarding zakat and waqf. Therefore, an adaptive, transparent, and collaborative governance model is essential to enhance the effectiveness of zakat and waqf management in supporting socio-economic development within the Muslim community.
PENDIDIKAN AGAMA ISLAM DAN EKONOMI: SEBUAH ANALISIS KONSEPTUAL Eny Latifah; Sitti Atiyatul Mahfudoh; Yusuf Yusuf
Jurnal Multidisipliner Bharasumba Vol 5 No 01 (2026): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v5i01.2113

Abstract

This article aims to examine and identify the concept of economic values embedded in Islamic Religious Education and to analyze how Islamic values can be integrated into the economic behavior of individuals and society. A conceptual analysis method is employed to understand the relationship between Islamic Religious Education and economic activities in social life. The findings indicate that education grounded in Islamic teachings plays a significant role in shaping ethical, responsible, and equitable economic behavior, while also increasing awareness of the importance of applying Islamic values in economic practices. However, the integration of Islamic Religious Education and economics still faces several challenges, particularly related to limited resources, inadequate infrastructure, and the lack of an integrated curriculum. Therefore, it is necessary to develop a more holistic and integrated curriculum that combines Islamic Religious Education and economic principles to support the formation of sustainable economic behavior based on Islamic values.  
ANALISIS EKONOMI SYARIAH: SUN LIFE ASURANSI SALAM HIJRAH AMANAH PRO DI BANK MUAMALAT Wanala Abdillaika Martiwi; Eny Latifah
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 01 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i01.2254

Abstract

This study aims to analyse the implementation of Sun Life Insurance’s Salam Hijrah Amanah Pro at Bank Muamalat Indonesia KCP Lamongan and assess its compliance with Islamic economic principles. This study uses a qualitative descriptive method with a case study approach. Data was obtained trought observation, interviews, and documentation, then analysed using data reduction, ata presentation, and conslusion drawing techniques. The relust of the study indicate that the product is intended for prospective pilgrims who have scured a place on a pilgrimage and are still in the waiting period. This product uses a tabarru’ contract, wich is a mutual assistance contract between participants in facing risk. From an Islamic economic perspective, the application of this product is considered to be in accordance with sharia principles becauses it avoids the elements of usury, gambling, and gharar. In addition, its implementation also reflects the values of fairness, transparency, and social responsbility. Thus, the Sun Life Salam Hijrah Amanah Pro Insurance product can be used as a model of synergy between the banking sector and the Islamic insurance industry to strengthen Islamic finance based on ethical values and fairness.
The Concept of Fiqh Ecotheology Integrated with Maqāṣid al-Sharī`at and Sustainable Development Eny Latifah
Invest Journal of Sharia & Economic Law Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v6i1.12948

Abstract

This study focuses on how the concept of ecotheology can be integrated into Maqāṣid al-Sharī`at and SDGs and how spiritual and environmental values can be integrated to achieve sustainable development. This research used a qualitative literature study. Data were obtained through document analysis, such as the concepts of fiqh ecotheology, maqāṣid al-sharī`at, and Sustainable Development Goals (SDGs) in published scientific articles from 2020 to 2025 and other references that can support the research objectives. This study shows that the concept of fiqh ecotheology that can be integrated with maqāṣid al-sharī`at and SDGs is environmental stewardship as a religious obligation, reflecting MQS1,3,5 and SDGs 14,15; prevention of environmental damage, reflecting MQS1,3,5 and SDGs 14,15; wise use of resources, interpreted through MQS1,3,5 and SDGs 13,14,15; sustainable development, illustrated in MQS1,3,5 and SDGs 11,14,15; ethical consumption, illustrated in MQS1,2,3,5 and SDGs 12,14; protection of animals and plants, reflecting the goals of MQS1,3,5 and SDGs 14; cooperation in environmental conservation, illustrated in the goals of MQS1,3,5 and SDGs 8,14; awareness and education, illustrated in the goals of MQS1,2,3 and SDGs 4,14. The application of the principle of maṣlaḥat through the instrument of Islamic philanthropy has similarities contained in the objectives of MQS1,4,5 and SDGs1,2,3,10; and the paradigm of “Ecological Tawḥīd” has integration with the objectives of MQS1,5 and SDGs 4,13,15. The spiritual values that exist in the fiqh of ecotheology in Maqāṣid al-Sharī`at and SDGs are balance (Mīzān), responsibility (Amānat), prohibition of destruction (Fasād fī al-'Arḍ), maintenance (Ḥifẓ), and sustainability (Istidāmat).