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Journal : El-Qist : Journal of Islamic Economics and Business (JIEB)

PENGARUH TINGKAT PEMBIAYAAN MUDHARABAH TERHADAP TINGKAT RASIO PROFITABILITAS PADA KOPERASI JASA KEUANGAN SYARIAH (KJKS) MANFAAT SURABAYA Buchori, Imam; Prasetyo, Aji
el-Qist : Journal of Islamic Economics and Business (JIEB) Vol. 4 No. 1 (2014): eL-Qist:
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Many financial institutions those were born with the Shariah-based in Indonesia--including non-bank financial institutions, among them are Islamic insurance, Shariah pawnshop, Shariah financial services cooperatives, and more. Shariah-compliant financial services cooperatives (KJKS) Manfaat Surabaya is still classified as "new" in Indonesia, in which retained the principle of kinship as a guide of the cooperative itself. Various systems were much changed, from conventional systems to the Islamic system, especially in terms of contract and financial accounting standards. Then came the question, whether the views of society and the level of public confidence as well as different? Of course a lot of things to be able to prove from the above questions, one of which is the level of profitability, as well as a large number of levels KJKS Groove financing given to the community. The greater the level of profitability means the level of public confidence about the existence of KJKS in Indonesia also getting bigger. Many financing products of KJKS Manfaat are given to the public, one of which is the mudharabah financing which is very influential on the profit orientation of each financial institution of Sharia. This research is the kind of quantitative research with data analysis using simple regression and t tests to find out the significance of the influence of mudharabah financing against a ratio of profitability in KJKS Manfaat Surabaya.
PENGARUH TINGKAT PEMBIAYAAN MUDHARABAH TERHADAP TINGKAT RASIO PROFITABILITAS PADA KOPERASI JASA KEUANGAN SYARIAH (KJKS) MANFAAT SURABAYA Imam Buchori; Aji Prasetyo
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 4 No. 1 (2014): eL-Qist:
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2014.4.1.706-734

Abstract

Many financial institutions those were born with the Shariah-based in Indonesia--including non-bank financial institutions, among them are Islamic insurance, Shariah pawnshop, Shariah financial services cooperatives, and more. Shariah-compliant financial services cooperatives (KJKS) Manfaat Surabaya is still classified as "new" in Indonesia, in which retained the principle of kinship as a guide of the cooperative itself. Various systems were much changed, from conventional systems to the Islamic system, especially in terms of contract and financial accounting standards. Then came the question, whether the views of society and the level of public confidence as well as different? Of course a lot of things to be able to prove from the above questions, one of which is the level of profitability, as well as a large number of levels KJKS Groove financing given to the community. The greater the level of profitability means the level of public confidence about the existence of KJKS in Indonesia also getting bigger. Many financing products of KJKS Manfaat are given to the public, one of which is the mudharabah financing which is very influential on the profit orientation of each financial institution of Sharia. This research is the kind of quantitative research with data analysis using simple regression and t tests to find out the significance of the influence of mudharabah financing against a ratio of profitability in KJKS Manfaat Surabaya.
PENGARUH TINGKAT PEMBIAYAAN MUDHARABAH TERHADAP TINGKAT RASIO PROFITABILITAS PADA KOPERASI JASA KEUANGAN SYARIAH (KJKS) MANFAAT SURABAYA Buchori, Imam; Prasetyo, Aji
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 4 No. 1 (2014): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2014.4.1.706-734

Abstract

Many financial institutions those were born with the Shariah-based in Indonesia--including non-bank financial institutions, among them are Islamic insurance, Shariah pawnshop, Shariah financial services cooperatives, and more. Shariah-compliant financial services cooperatives (KJKS) Manfaat Surabaya is still classified as "new" in Indonesia, in which retained the principle of kinship as a guide of the cooperative itself. Various systems were much changed, from conventional systems to the Islamic system, especially in terms of contract and financial accounting standards. Then came the question, whether the views of society and the level of public confidence as well as different? Of course a lot of things to be able to prove from the above questions, one of which is the level of profitability, as well as a large number of levels KJKS Groove financing given to the community. The greater the level of profitability means the level of public confidence about the existence of KJKS in Indonesia also getting bigger. Many financing products of KJKS Manfaat are given to the public, one of which is the mudharabah financing which is very influential on the profit orientation of each financial institution of Sharia. This research is the kind of quantitative research with data analysis using simple regression and t tests to find out the significance of the influence of mudharabah financing against a ratio of profitability in KJKS Manfaat Surabaya.
The Role of Sharia Accounting in Strengthening Indonesia’s Halal Industry Ecosystem Prasetyo, Aji; Sri Guntur, Yohanes; Khayati, Ismatul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 1 (2025): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2025.15.1.83-99

Abstract

The global halal industry continues to experience robust growth, yet a critical dimension remains underexplored: the integration of Sharia-compliant financial management within halal-certified enterprises. While most regulatory and scholarly attention has been directed toward ensuring product halalness, the financial practices of halal industry players are often misaligned with Sharia accounting principles. This study investigates the role of Sharia accounting in strengthening the integrity and sustainability of Indonesia's halal industry, using a phenomenological qualitative approach based on in-depth interviews with key stakeholders in East Java. Grounded in the maqāṣid al-sharī‘ah framework, particularly the protection of wealth (hifẓ al-māl), the findings reveal a systemic gap between product-based halal certification and Sharia-compliant financial reporting. The absence of regulatory enforcement, institutional clarity, and professional support has led to fragmented practices, particularly among micro, small, and medium-sized enterprises (MSMEs). This study offers a strategic recommendation to involve Sharia-compliant Public Accounting Firms (PAFs) in assisting halal businesses with financial reporting following Sharia Financial Accounting Standards (SFAS). The novelty of this research lies in highlighting financial governance as an essential yet overlooked pillar of halal assurance—advancing the discourse on halal ecosystem integrity from a global Islamic accounting perspective. For future research, comparative cross-country studies are recommended to examine the implementation and regulatory integration of Sharia accounting within halal industries in diverse legal and institutional settings, particularly between emerging Muslim-majority economies and established halal hubs such as Malaysia, the GCC, and Southeast Asia.
Co-Authors Afifah, Novia Nurul Ahmad Husin Aji, Rizal Fathoni Ardhiani, Mutiara Rachma Armelita, Ayang Aulia Mustika Devi Bastian Putra, Ilham Bima Prasetiyo Bonita Lenny Anifah Brahmana Rangga Prastyana Buchori, Imam Chasanah, Nur Maulida Dendy Pramudya Adytya Edy Sulistiyawan, Edy Elida Zia'ul Huda Fadhli Luthfiansyah Farhandi fariana, rina Ferry Hariawan Firdausia, Yulia Kurnia Firman A.D. Gigih Prasetyo Hania Nur Anggika I Made Bagus Dwiarta I Made Bagus Dwiartha Iin Surya Dewi Imam Buchori Imyatin Khoiro Indah Ayu Avilia Intan Wijayani Ismatul Khayati Istikhoroh, Siti Iuneke Adhi Kristanti Joni Arif Khayati, Ismatul Liya Chunaina Lukman Mazaya, Amalia Febryane Adhani Minsaris, La Ode Alam Mohammad Afrizal Miradji Muhammad Yazid Muhammad Yazid Mukhsin, Muhammad Nashrudin Latif Ninik Lukiana noer choidah Noerchoidah Nur Maulida Chasanah Nurabdillah, Baeti Nurdina Nurdina Oki Yulianto Tanu Subroto PRASTYANA, BRAHMANA RANGGA Purnaningrum, Evita Putra, Very Ferdiansyah Eka R Bambang Dwi Wiryanto Rachman Meigi Ronald Rahardjo, Cakra Raharjo, Teguh Rahmita, Fehmi rina fariana Risman Nugroho, Alfani Risty Aridayanti Sherly Febrinawati Kale Sigit Prihanto Utomo Silviana Anggraini Ardya Putri Sinta Dewi Permata Ning Tyas Siti Samsiyah Sri Guntur, Yohanes Sugijanto Suhardiyah, Martha Suharyanto Sukandani, Yuni Syarifatunnajah, Syifa Teguh Purwanto Teguh Raharjo Tirtana, Denta Tony Susilo Wibowo Tri Ariprabowo untung lasiyono Venera Genia Very Ferdiansyah Eka Putra Waryanto, Bambang Dwi Wibowo, Wahyu Setiawan Wilujeung, Alya Dina Wira Yudha Alam wira yudha alam Wiwik Handayani Yohanes Nsion Risanto yuli firdausia Yulia Kurnia Firdausia Yuni Sukandani Zakarias Oktavianus Novanti