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All Journal Al-Manahij: Jurnal Kajian Hukum Islam DE JURE ISLAMICA: Jurnal Studi Keislaman Hukum Islam Ahkam: Jurnal Hukum Islam Khatulistiwa: Journal of Islamic Studies Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan, dan Hukum Islam Economics and Digital Business Review Ulumuna Al-Manahij : Jurnal Kajian Hukum Islam Millah: Journal of Religious Studies SETARA: Jurnal Studi Gender dan Anak Amal: Jurnal Ekonomi Syariah Martabat: Jurnal Perempuan dan Anak Mizan: Journal of Islamic Law Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan dan Hukum Islam
Kutbuddin Aibak
UIN Sayyid Ali Rahmatullah Tulungagung
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Effect Of Corporate Governance On The Integrity Of Financial Reports In Transportation And Logistic Companies Ristanti, Frida Eka; Sujianto, Agus Eko; Aibak, Kutbuddin
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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Abstract

This study aims to analyze the influence of corporate governance, including institutional ownership, managerial ownership, and independent commissioners, on the integrity of financial statements in transportation and logistics companies. The integrity of financial statements is an important aspect in maintaining stakeholder trust because it reflects the reliability and honesty of financial information presented by the company. This study uses a quantitative method with secondary data obtained from the annual financial statements of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The results show that managerial ownership and independent commissioners have a positive effect on the integrity of financial statements, while institutional ownership has no effect on the integrity of financial statements. These findings indicate that corporate governance mechanisms, particularly oversight by managerial investors and the role of independent commissioners, can improve the quality and integrity of a company's financial statements. This research is expected to contribute to the development of accounting literature and become a consideration for management and investors in decision-making.
Women, Politics, and Democratic Fiqh: The Existence of Women's Religious Organizations in the 2024 Elections Kutbuddin Aibak; Ahmad Musonnif
Jurnal Studi Gender dan Anak Vol 7 No 02 (2025): SETARA: Jurnal Studi Gender dan Anak
Publisher : Center of Gender Studies and Child of State Islamic Institute of Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/jsga.v7i02.art03

Abstract

This study aims to examine the relationship between women's religious organizations and the 2024 election contest from the perspective of fiqh democracy. This is because women's politics in the contemporary context is a necessity to realize justice for women. This study uses qualitative methods to explore the acceleration of women's religious organizations in Tulungagung and Trenggalek Regencies. The collected data is then presented descriptively and analyzed using content analysis through fiqh civilization (civilization jurisprudence). This study finds that (1) Women's religious organizations in Tulungagung and Trenggalek Regencies have demonstrated their strong existence in various aspects of women's participation in the 2024 political arena. (2) The position of women's religious organizations in Tulungagung and Trenggalek Regencies in the 2024 political contest is influenced by various supporting and inhibiting factors. (3) The contribution of women's religious organizations in Tulungagung and Trenggalek Regencies in facing the 2024 political contest can be seen through the fiqh democracy approach, which is the foundation of the women's religious organization movement. [Penelitian ini bertujuan untuk melihat hubungan politik organisasi keagamaan perempuan dalam kontestasi pemilu 2024 perspektif fiqih demokrasi. Hal ini dikarenakan politik perempuan dalam konteks kontemporer menjadi sebuah keniscayaan untuk mewujudkan eksistensi keadilan bagi perempuan. Penelitian ini menggunakan metode kualitatif untuk untuk menggali akselerasi gerakan organisasi keagamaan perempuan di Kabupaten Tulungagung dan Trenggalek. Data yang telah dikumpulkan kemudian dipaparkan secara deskriptif untuk kemudian dianalisis menggunakan metode content analysis melalui fiqih peradaban. Penelitian ini menemukan bahwa (1) Organisasi keagamaan perempuan di Kabupaten Tulungagung dan Trenggalek telah menunjukkan eksistensinya yang kuat dalam berbagai aspek partisipasi perempuan di ranah politik 2024. (2) Posisi organisasi keagamaan perempuan di Kabupaten Tulungagung dan Trenggalek dalam kontestasi politik 2024 dipengaruhi oleh berbagai faktor pendukung dan penghambat. (3) Kontribusi organisasi keagamaan perempuan di Kabupaten Tulungagung dan Trenggalek dalam menghadapi kontestasi politik 2024 dapat dilihat melalui pendekatan fiqih demokrasi yang menjadi landasan gerakan organisasi keagamaan perempuan].
Problems Dispute Financing Problems in Islamic Banks from the Perspective of Islamic Law and Economics ( Case Study: Decision Number 1352/ Rev.G /2024/ PA.Trk ) Ria Regita; Mutia Izzatun Nurul Imamah; Rohmawati; Kutbuddin Aibak
JURNAL ILMU SYARIAH Vol 13 No 2 (2025): Mizan: Journal of Islamic Law
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v13i2.22516

Abstract

Problematic financing is one of the main challenges faced by Islamic banks, as it directly affects financial stability, customer trust, and compliance with Sharia principles. Disputes arising from problematic financing require not only legal certainty but also substantive justice grounded in Islamic economic values. This study aimed to analyze disputes arising from problematic financing in Islamic banks from the perspectives of sharia law and Islamic economics, using Decision Number 1352/Pdt.G/2024/PA.Trk as a case study. The research used a normative legal method with a case study approach by analyzing court decisions, laws and regulations, and literature on sharia law and Islamic economics. The results showed that the settlement of problematic financing disputes in this decision referred to formal aspects of positive law and basic principles of sharia contracts, but did not fully reflect the principles of justice, public benefit, and risk sharing as emphasized in fiqh muamalah and maqāṣid al-sharī‘ah. From the perspective of Islamic economics, the applied dispute-resolution mechanism had the potential to create an imbalance between the bank's and the customer's interests. This study highlighted the importance of a more comprehensive integration of positive law, sharia principles, and Islamic economic considerations to resolve problematic financing disputes in Islamic banking. Keywords: Problematic Financing; Islamic Banking Disputes; Sharia Economic Law; Fiqh Muamalah; Religious Court
Strategi Pesantren Melalui Pemasaran Islami Dalam Mewujudkan Kemandirian Ekonomi Pesantren yang Berkelanjutan Alfaisah, Syaifudin; Nurohman, Dede; Aibak, Kutbuddin; Asiyah, Binti Nur
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 2 (2025): Desember
Publisher : UIN AM. Sangadji Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i2.12766

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam strategi pemberdayaan santripreneur melalui penerapan pendekatan pemasaran Islami sebagai upaya mewujudkan kemandirian ekonomi pesantren yang berkelanjutan. Pesantren dipahami tidak hanya berfungsi sebagai lembaga pendidikan dan dakwah, tetapi juga memiliki potensi besar dalam pengembangan ekonomiberbasis santri. Penelitian ini menggunakan metode kualitatif dengan desain studi multisitus yang dilaksanakan di Pondok Pesantren Fathul Ulum Kwagean Kediri dan Fathul Ulum Diwek Jombang. Data dikumpulkan melalui wawancara mendalam, observasi lapangan, dan studi dokumentasi, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Temuan penelitian mengungkapkan bahwa strategi pemberdayaan santripreneur dilaksanakan melalui tiga tahapan utama, yaitu: (1) peningkatan kapasitas santri melalui pelatihan kewirausahaan berbasis nilai-nilai Islam, (2) penerapan prinsip-prinsip pemasaran Islami dalam aspek produksi, distribusi, dan promosi, serta (3) pengembangan kelembagaan ekonomi pesantren yang mandiri dan berkelanjutan. Implementasi strategi tersebut terbukti mampu memperkuat kemandirian ekonomi pesantren, melahirkan santri yang religius, inovatif, dan kompetitif, serta berpotensi menjadi model percontohan pengembangan ekonomi syariah di lingkungan pesantren Indonesia. 
Co-Authors A Asmawi, A A. Zaky Fuad Agus Eko Sujianto Ahmad Musonnif Ahmad Musonnif Alfaisah, Syaifudin Anusantari, Inama Asmawi Binti Nur Asiyah Dede Nurohman Fuad, A. Zaky Hakim, Abdurrahman Mutia Izzatun Nurul Imamah Ria Regita Ristanti, Frida Eka rohmawati