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All Journal EL-MUHASABA El Dinar AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat al-Uqud : Journal of Islamic Economics AFEBI Accounting Review Journal of Islamic Economic Laws Khatulistiwa: Journal of Islamic Studies Jurnal STIE Semarang (Edisi Elektronik) Journal of Islamic Accounting and Finance Research Journal of Islamic Economics and Finance Studies Asian Management and Business Review Jurnal Ekonomi dan Bisnis Islam (JEBI) Jurnal Akuntansi dan Audit Syariah (JAAIS) Journal of Accounting Research, Organization and Economics (JAROE) Journal of Islamic Economic Laws
Zakiy, Faris Shalahuddin
Universitas Islam Negeri Walisongo
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Islamic Economic Laws

 1 
Characteristics of Moslem Families Economy Based on Maqashid Sharia Perspective Zakiy, Faris Shalahuddin; Ridwan, Ahmad Muhtadi; Supriyanto, Achmad Sani
Journal of Islamic Economic Laws Vol 4, No 1: January 2021
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v4i1.12188

Abstract

Modern lifestyle has interfered principles of moslem families. This era tries to define attitude, wealth value, and social position of individuals in society. It might become a doctrine, patent product, challenge or threat. The objective of this research is to elaborate the Islamic characteristics within the economy of moslem families and also implementation of Maqashid Sharia in the economy of moslem families. This research exerts case-study, by determining selected informants from the community of moslem small entrepreneurs in Malang. The findings show that the moslem families consider faith (iman) as basic foundation of economy. They also hold on to character perfection that is based on akhlaqul karimah, lawfulness and wholesomeness, priority scale as expenditure reference, moderation as absolute standardization and responsibility of woman’s wealth proprietary. Internalization of Islamic economy principles in the moslem families economy includes the statement that working as a form of ikhtiar and worship, expenditure as material and spiritual distribution of wealth, savings as urgent post in the future, and wealth as instrument to serve to Allah. Finally, it is important to regard Maqashid Sharia as a standard of Muslim action in economy.
ANALYSIS OF AMIL ZAKAT INSTITUTIONS FINANCIAL PERFORMANCE PRIOR AND DURING COVID-19 Zakiy, Faris Shalahuddin; Suciat, Eqi; Fauziah, Najim Nur
Journal of Islamic Economic Laws Vol 5, No 1: January 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i1.16312

Abstract

This study aims to measure the performance of amil zakat institutions using activity ratios, efficiency ratios, amil fund ratios, liquidity ratios, and growth ratios before and during covid-19. Besides, this paper also explores the extent of the impact of covid-19 on the performance of amil zakat institutions. This paper is a qualitative research study with a case study approach in Lazismu of the Central Java region. The case was taken from Lazismu financial statements in 2019 and 2020. The financial statements are measured and reviewed using ratios to describe in-depth financial performance. The findings of this study provide the results of calculations of the five ratios, including activity ratios, efficiency ratios, amil funds ratios, liquidity ratios and growth ratios. It shows good performance, efficiency, and a significant increase. The overall performance of the Lazismu central Java region is stable and tends to increase during covid-19, and its performance does not differ much before covid-19.
The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory Saadah, Naili; Zakiy, Faris Shalahuddin; Agriyanto, Ratno
Journal of Islamic Economic Laws Vol 6, No 1: January 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i1.21134

Abstract

The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Enterprise Theory (SET) index. Using the research objects of in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the Shariah Enterprise Theory (SET) index. The results of the study proved that 8 in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Enterprise Theory (SET) index. Especially in accountability to nature, it is still far from the component of Shariah Enterprise Theory (SET) index.
Co-Authors Achmad Sani Supriyanto Agus Miswanto Ahmad Muhtadi Ridwan Alifya Nurul Falach Anik Gita Yuana Anita Qothrunnada Asikin, Zulifa Ivada Dessy Noor Farida Dwi Swasana Ramadhan Eqi Suciati Faizah, Annisa Nur Falikhatun Falikhatun Falikhatun Falikhatun, Falikhatun Fatkhiyah, Fibaroina Nida Fauziah, Najim Nur Fauzul Hanif Noor Athief Fibaroina Nida Fatkhiyah Fitra Istianah Turahman Fitria Fuadi, Nasrul Fahmi Zaki Hakim, Lukmanul. Hendrik Maula Ilham Rosyadi, Jundi Faaiq Isman Muchammad Fauzi Muhammad Amir Anshori Muhammad Saifullah Nadhor, Khaerun Nafis, Zulhaznizam Najim Nur Fauziah Nida Ulya Sofana Nur Fatoni, Nur Nurudin Nurudin Nurudin Nurudin Rahman El Junusi Rahmiyanti, Firdha Ramadhan, Dwi Swasana Ratih Diyah Ramadani Ratno Agriyanto Ridwan, Ahmad Muhtadi Saadah, Naili Singgih Muheramtohadi Suciat, Eqi Zaenuri, Wahab