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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IJIBE (International Journal of Islamic Business Ethics) Riset Akuntansi dan Keuangan Indonesia Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Economics and Digital Business Review Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an J-ESA (Jurnal Ekonomi Syariah) Islamic Accounting and Finance Review Islamic Economic and Business Journal Innovative: Journal Of Social Science Research Business and Investment Review Income Journal: Accounting, Management and Economic Research Socius: Social Sciences Research Journal JSE: Jurnal Sharia Economica IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Islamic Financial And Accounting Review Indonesian Journal of Accounting and Governance Journal of Business and Information System
Saiful Muchlis, Saiful
Program Doktor Ilmu Ekonomi Universitas Sebelas Maret Surakarta
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Pengaruh Persepsi Pelaku UMKM, Tingkat Pendidikan dan Sosialisasi SAK EMKM terhadap Penerapan SAK EMKM Odha, RaodahtulJannah; Ismawati; Muchlis, Saiful
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.31

Abstract

This study aims to determine the effect of the perceptions of MSME actors, level of education and socialization of SAK EMKM on the application of SAK EMKM (Study in Samata sub-district, Gowa district). This research is a quantitative research with a positivist research approach. The population in this study were SMEs in the Samata village, Gowa Regency. The sampling technique in this study was purposive sampling, while the samples in this study were MSME actors in Samata Village, Gowa Regency. The data collection method is using a questionnaire that is distributed directly. The data used in this study is primary data collected through a questionnaire survey. Data analysis used statistical analysis to determine the effect of the perceptions of MSME actors, education level and socialization of SAK EMKM on the implementation of SAK EMKM. The results of this study indicate that the perceptions of MSME actors, level of education and socialization of SAK EMKM greatly influence the implementation of SAK EMKM.
Consumer Behavior Assolo’ Pada Acara Pernikahan Suku Kajang Dalam Pesektif Maslahah Ista, Akram; Muchlis, Saiful; Wahab, Abd.
Business and Investment Review Vol. 2 No. 2 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.102

Abstract

The purpose of this research is to describe, explain about consumer behavior assolo’ the wedding event in Suku Kajang in perspective maslahah. This research is qualitative research, the type of research is field research and using an ethnographic approach method. The data collection methods used were observation and interviews. The research results show that consumer behavior assolo' the wedding event in the Kajang Tribe in perspective maslahah namely: 1) pregnant maslahah in the form of maintaining honor and self-respect/say',2) pregnant Maslahah in the form of taawwun values ​​and the embodiment of friendship, and 3) containsThe Value of Maslahah as a Means of Transaction, Distribution of Wealth and Welfare of Property Ownership.So starting from the description above, it can be understood that consumer behavior assolo' the wedding event in the Kajang Tribe in perspective maslahah directly maintain the objectives of Sharia'. Because considering the benefit dimension, besides that assolo' People hold wedding ceremonies to make it easier for them to live their lives, and to keep them away from the negative stigma of society's views.
SYARI'AH OPTIMIZATION OF BUSINESS THEORY IN PREVENTING RIBA PRACTICES IN MURABAHAH CONTRACT (Case Study at Muamalat Indonesian Bank) Muchlis, Saiful; Sukirman, Anna Sutrisna; Irmawati, Irmawati
IJIBE (International Journal of Islamic Business Ethics) Vol 4, No 1 (2019): March 2019
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.4.1.563-581

Abstract

This study aims to (1) determine the determination of the murabahah contract margin from the Asset /Liability Management Committee (ALCO) perspective, (2) know the Shari’ah Enterprise Theory (SET) approach in realizing the murabahah contract margin system in accordance with sharia principles. This research is a qualitative research using an interpretive paradigm with a phenomenological approach that takes the location of research at Bank Muamalat Indonesia. Data collection was carried out using the interview method with informants and some other secondary supporting data obtained from the entity’s official website. The data management and analysis techniques are carried out through three stages, namely through data reduction, data presentation and conclusion drawing (verification). The results of the research show that the implementation of the Murabahah contract margin system at Bank Muamalat Indonesia is considered not to have fully implemented the sharia concepts and principles. This is because the ALCO Team is still based on the BI (Bank Indonesia) rate so that the determination of margins is still in accordance with the prevailing interest rates at Bank Indonesia. Thus, it can be said that Bank Muamalat still contains elements of usury because it makes BI interest rates as a material consideration in determining the applicable margin in Islamic banks. So that SET is considered able to realize the murabahah contract margin system because it contains the values of justice, truth, honesty, trustworthiness and accountability and is expected to complement or improve the margin system of the murabahah agreement to conform to the actual sharia principles.
AL-FALAH SEBAGAI PENANGKAL SISTEM EKONOMI KAPITALIS ibrahim, bukhari; Kahfi, Muhammad; Muchlis, Saiful
JSE: Jurnal Sharia Economica Vol. 3 No. 2 (2024): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v3i2.1574

Abstract

Current economic developments are generally pioneered by the spirit of capitalism. This study discusses the concept of al-falah in counteracting capitalism in the economic system. This study uses a Qualitative-Descriptive approach method with techniques through literature analysis involving a review of various sources. The results of the study indicate that al-falah can make the economy free from the spirit of capitalism that only benefits certain parties. Therefore, the concept of al-falah, and capitalism which is an obstacle to Islamic economics, is still an interesting discussion to study. Capitalism is an economic system based on the principle of individual freedom to carry out economic activities. This system has provided many benefits to society, but also has a number of weaknesses, such as economic inequality, exploitation of resources, and financial crises. Al-falah is a concept of welfare in Islam that includes material and spiritual welfare. This concept offers solutions to a number of weaknesses of capitalism. By prioritizing moral values ​​and justice, al-falah can realize equitable and sustainable welfare. And is able to deliver a fair Islamic economy in the socio-economic field, so that it becomes a solution to the failure of the Capitalist economy.
INVESTASI SAHAM SYARIAH DI MASA NEW NORMAL Abdullah, Mochammad Fadhil; Nurjannah, Nurjannah; Yunus, Ayu Ruqayyah; Abdullah, Muhammad Wahyuddin; Muchlis, Saiful
J-ESA (Jurnal Ekonomi Syariah) Vol 7 No 1 (2024): Juni
Publisher : Program Studi Ekonomi Syariah IAI Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52266/jesa.v7i1.1596

Abstract

Penelitian ini bertujuan untuk menganalisis perdagangan saham syariah dipasar modal indonesia pada masa penetapan New Normal pasca menurunnya kasus pandemi Covid—19 di indonesia. Pengujian dilakukan dengan menganalisis akumulasi bulanan pergerakan kapitalisasi pasar, volume perdangan, dan nilai perdagangan saham syariah di pasar modal indonesia dengan rentan waktu awal kasus pertama Covid-19 memasuki Indonesia, kemudian saat penyebaran Covid-19, selanjutnya membandingkannya saat ditetapkannya Fase New Normal. Penelitian ini menggunakan metodologi dengan studi kepustakaan atau literature. Jenis data yang digunakan adalah data sekunder. Data sekunder merupakan data yang diperoleh peneliti dari sumber yang sudah ada. Data yang diperoleh dari literatur-literatur yang relevan terkait masalah penelitian dengan menelaah dari beberapa kepustakaan seperti artikel ilmiah yang dipublish jurnal, buku-buku bacaan, website resmi OJK, BEI, dan sumber-sumber lainnya yang terkait dengan penelitian. Hasil penelitian ini menunjukan bahwa saham syariah tetap bertahan dan diminati investor di pasar saham indonesia selama menghadapi masa pandemi hingga memasuki fase New Normal. Adapun 10 saham syariah yang paling diminati investor berdasarkan analisis indeks kapitalisasi pasar, trading volume dan frekuensi perdagangan selama pandemi hingga memasuki fase New Normal yaitu dengan kode saham TLKM,UNVR,ADRO,KLBF,ICBP,INDF,ANTM,EMTK,CPIN, dan BRIS
Akad Murabahah sebagai Instrumen Keuangan Syariah: Analisis Konsep, Praktik, dan Dampaknya bagi UMKM Mutmainnah, Andi; Samirah , Samirah; Muchlis, Saiful
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini membahas konsep, mekanisme, dan implementasi akad murabahah pada lembaga keuangan syariah serta menganalisis faktor-faktor yang memengaruhi efektivitas dan dampaknya bagi pengusaha mikro dan kecil. Murabahah merupakan akad jual beli dengan margin keuntungan tetap yang banyak digunakan di perbankan syariah. Meskipun secara prinsip sesuai syariah, praktiknya terutama dalam bentuk Murabahah kepada Pemesan Pembelian (MPO) masih menghadapi kendala seperti lemahnya kepemilikan barang dan minimnya edukasi nasabah. Faktor internal seperti kualitas SDM dan pengawasan, serta faktor eksternal seperti kemudahan layanan dan kepercayaan, memengaruhi efektivitas akad ini. Di sisi lain, murabahah memberikan manfaat ekonomi dan spiritual bagi pelaku usaha kecil. Oleh karena itu, penguatan implementasi syariah dan literasi keuangan diperlukan agar akad ini dapat dijalankan secara optimal.
Investasi Halal dalam Asuransi: Konsep dan Aplikasi Nabila, Sri Nurul; Hafid, Eka Arlinda; Muchlis, Saiful
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 1 (2025): Agustus
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15812440

Abstract

Shariah insurance (takaful) is a system of protection based on Shariah principles that advances cooperation (tabarru’) and avoids usury, gharar (uncertainty), as well as maisir (gambling). This study analyzes the concepts, principles, and developments of Shariah insurance in Indonesia with the method of library research through the study of literature from various sources. Study results show that Shariah insurance is divided into two main types, namely life insurance and general insurance, which operate based on eight main principles: monotheism, justice, helpfulness, trust, voluntariness (‘an taradhin), as well as the avoidance of riba, gharar, and maisir. In Indonesia, the Shariah insurance industry is experienceing significant growth with contributions reaching Rs11.55 trillion in 2021 and projected assets of Rs50 trillion by 2024, supported by OJK regulation and a majority Muslim population. However, the market penetration is still low (5%), indicating a huge development potential. The digitization and spin-off of Shariah enterprise units is a key driving factor in strengthening the national Shariah insurance ecosystem.
Nilai Islam dalam pencatatan transaksi pada pedagang pasar sungai dama di kota Samarinda Maulida, Rizky; Muchlis, Saiful; Siradjuddin, Siradjuddin; Gafur, Abdul
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 3 (2023): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.2974

Abstract

Penelitian ini bertujuan untuk merumuskan nilai Islam dalam pencatatan transaksi pedagang usaha mikro pada Pasar Sungai Dama di Kota Samarinda. Pendekatan yang digunakan adalah fenomenologi Islam sebagai salah satu pengembangan fenomenologi transendental melalui penyempurnaan asumsi berdasarkan nilai-nilai Islam. Hasil penelitian menunjukkan bahwa Pedagang pada Pasar Sungai Dama di Kota Samarinda melakukan pencatatan transaksi dengan tujuan untuk menghindari kerugian, memudahkan penagihan, mempertahankan pelanggan, memudahkan pemesanan barang, menghindari salah paham, dan menjaga ketepatan pembayaran utang yang didasari oleh nilai-nilai Islam berupa keikhlasan, kesyukuran, tawakal, kejujuran, amanah, dan kepedulian. Penelitian ini menghasilkan rumusan nilai-nilai Islam yang mendasari pencatatan transaksi pada pedagang pada Pasar Sungai Dama di Kota Samarinda. Penelitian ini merekomendasikan pedagang pada Pasar Sungai Dama di Kota Samarinda untuk melakukan pencatatan transaksi dalam rangka mencapai keberkahan dan pengembangan usaha, Ikatan Akuntan Indonesia untuk berkoordinasi dengan pemerintah dalam mendesain pedoman akuntansi yang sesuai dengan kebutuhan pedagang dengan mempertimbangkan nilai-nilai Islam yang mendasarinya, Pemerintah Kota Samarinda perlu mengoptimalkan peningkatan kompetensi akuntansi bagi pedagang pada Pasar Sungai Dama di Kota Samarinda secara berkesinambungan
THE INFLUENCE OF SERVICE QUALITY AND PRICE ON REPURCHASE INTENTION FOR MURABAHAH PRODUCTS AT BANK SULSELBAR SYARIAH Cole, Nurwahyuni; Misbach, Irwan; Muchlis, Saiful
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.8156

Abstract

This study aims to analyze the influence of service quality and price on the repurchase intention of murabaha products at PT Bank Sulselbar Syariah Makassar, with customer satisfaction as an intervening variable. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to 130 respondents who are bank customers. The analysis results indicate that service quality and price have a positive and significant effect on customer satisfaction. Furthermore, customer satisfaction positively influences repurchase intention and mediates the relationship between service quality and price on repurchase intention. This study highlights the importance of improving service quality and setting competitive prices to enhance customer satisfaction and loyalty. It also provides recommendations to bank management to focus on service aspects and pricing strategies that align with customer expectations.
ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT BASED ON MAQASHID SYARIAH IN REALIZING THE WELFARE OF THE PEOPLE Layli, Jumbratul; Muchlis, Saiful; Jannah, Raodahtul Odha
Islamic Economic and Business Journal Vol. 7 No. 1 (2025): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v7i1.9328

Abstract

This study aims to analyze the implementation of the principle of accountability in the management of village funds based on maqashid sharia in Pattallassang Village, Gowa Regency. This study uses a qualitative method with a phenomenological approach. The results of the study indicate that the management of village funds in Pattallassang Village has shown good implementation of the principles of transparency, accountability, and community participation. The application of the principle of maqashid sharia is also seen in programs that support religious activities, health, and community welfare. However, there are still challenges related to the understanding of village officials regarding the concept of maqashid sharia and limitations in preparing targeted programs. This study recommends increasing the capacity of village officials and multi-party collaboration to optimize the management of village funds and improve community welfare.
Co-Authors Abdullah, Mochammad Fadhil Abdullah, Muhammad Wahyuddin Aisyah Aisyah Akram Ista Alisa, Nur Alisa Analia, Fitra Andi Wawo Anna Sutrisna S, Anna Anna Sutrisna Sukirman Atma Amir, A. M. Nur Bin Sapa, Nasrullah Cole, Nurwahyuni Dian Purnama Dinda Agus Putri, Dinda Fikra, Raosdatul Hafid, Eka Arlinda Hasbiuallah, Hasbiuallah Hasugian, Hotbin ibrahim, bukhari Irmadani, Irmadani Irmawati Irmawati Irwan Misbach Ismawati Jannah, Raodahtul Jannah, Raodahtul Odha Juardi, Sapril Sardi Layli, Jumbratul Lince Bulutoding M. Wahyuddin Abdullah, M. Wahyuddin Maulida, Rizky Muhammad Kahfi, Muhammad Munir Munir, Munir Mutmainnah, Andi Nabila, Sri Nurul Nurhidayah Nurhidayah Nurjannah Nurjannah Odha, RaodahtulJannah Parmitasari, Rika Dwi Ayu Pratama, Nur Abdi Puspita, Silvia Rahayu, Andi Rasti Utari Dwi Rimi Gusliana Mais Risma Risma, Risma RR. Ella Evrita Hestiandari Samirah , Samirah Setijawan, Febriani Siradjuddin, Siradjuddin Sukirman, Anna Sutrisna Utomo, Husain Soleh Wahab, Abd. Wahyuni, Idra Yunus, Ayu Ruqayyah