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All Journal FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman Perbanas Journal of Islamic Economics and Business
Muhammad Fazlurrahman Syarif
College of Islamic Studies, Hamad bin Khalifa University
Religion Economics, Econometrics & Finance Education Social Sciences

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Interfaith Marriage Phenomenon in Indonesia from the Perspective of Sadd al-Żarī'ah and Fatḥ al-Żarī'ah Abdul Syatar; Muhammad Fazlurrahman Syarif; Harwis Alimuddin; Kurniati Kurniati; Rasna Rasna
FITRAH: Jurnal Kajian Ilmu-ilmu Keislaman Vol 9, No 1 (2023)
Publisher : IAIN Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/fitrah.v9i1.6800

Abstract

The subject of interfaith marriage in Indonesia, including its pros and cons, has been in the public purview recently. This research aims to answer public concerns, provide recommendations for strengthening regulations, and even prevent this type of marriage. A qualitative method alongside a sociological approach was applied, while data collection techniques included interviews and literature studies. It was concluded through sadd al-żarī'ah analysis, that interfaith marriage should be prohibited as it only leads to harm and difficulties in households and families. Furthermore, fatḥ al-żarī'ah analysis of the marriage of a Muslim man to an Ahlu al-Kitab woman is permitted by the majority of scholars. This is due to the possibility of benefits, namely the opportunity to guide the woman to embrace Islam. it is emphasized that this possibility is relative, as the Muslim man may change his faith. Therefore, this facility (al-żarī'ah) should not be opened (fatḥ al-żarī'ah). The implications of this study recommend sadd al-żarī'ah as material for consideration in strengthening the rules regarding interfaith marriages in the future. Moreover, the polemic of interfaith marriage should be resolved immediately by affirming and enforcing changes to the marriage law. Legal vacuums in the regulation of this matter should not be allowed or ignored due to the negative impact in terms of social and religious life.
The Influence of Sharia Accounting Implementation on the Financial Performance of Islamic Banks in Qatar Ai Netty Sumidartiny; Muhammad Fazlurrahman Syarif; Murniati Mukhlisin
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v6i1.362

Abstract

Purpose: This study aims to analyze the influence of the implementation of Islamic accounting based on AAOIFI standards on the financial performance of Islamic banks in Qatar. Methodology: Financial performance is measured using three key indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The research data were collected from six leading Islamic banks in Qatar during the period of 2019 to 2023, employing a quantitative method and linear regression analysis to test the relationship between the level of compliance with Islamic accounting standards and financial performance. The AAOIFI compliance measurement instrument was developed through a Likert-scale questionnaire that was tested for validity and reliability. Findings: The results indicate that the implementation of Sharia accounting has a positive and significant effect on all three financial performance indicators. Specifically, every one-point increase in the AAOIFI compliance score raises ROA by 0.02%, ROE by 0.105%, and NPM by 0.215%. The regression model explains 38% to 47% of the variance in financial performance, suggesting that applying Sharia accounting standards plays a critical role in improving asset management, equity efficiency, and net profit generation in Islamic banks. Orginility: These findings reinforce the importance of integrating AAOIFI standards into Islamic banks’ financial reporting to enhance transparency, accountability, and competitiveness. This study provides practical implications for Islamic bank management and Islamic financial regulators, particularly in promoting the global harmonization of Sharia accounting standards. Furthermore, this research serves as a reference for future studies to examine Sharia governance aspects and other moderating variables.
Co-Authors Ai Netty Sumidartiny Alimuddin, Harwis Kurniati Murniati Mukhlisin Rasna Rasna Syatar, Abdul