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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Muhammad Albahi
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Akad dalam Transaksi Keuangan Syariah Miftahul Janna Ritonga; Khoirudin; Muhammad Albahi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8065

Abstract

In the Islamic financial system, akad (contract) serves as a legal foundation that distinguishes Islamic financial practices from conventional systems. An akad is not merely a contractual agreement but also reflects fundamental Sharia principles such as justice, transparency, and mutual assistance. This study aims to examine the concept of akad in Islam, the types of akad used in Islamic financial transactions, and the challenges of its implementation in Islamic financial institutions. Using a qualitative approach based on literature review, the study concludes that proper understanding and application of akad play a crucial role in maintaining the integrity and public trust in the Islamic financial system. Therefore, improving financial literacy and strengthening regulations are essential steps to support the development of a fair and sustainable Islamic economic system
Analisis Kedudukan dan Peran Otoritas Jasa Keuangan (OJK) dalam Pengawasan dan Regulasi Sistem Perbankan Syariah di Indonesia Khairul Hanif; Muhammad Albahi; Rozi Andrini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10377

Abstract

This study analyzes the position and role of the Financial Services Authority (OJK) in supervising and regulating the Indonesian Islamic banking system. This research uses a descriptive qualitative approach with library research methods. The study examines laws, OJK regulations, and scientific literature on Islamic financial supervision. This analysis highlights the OJK's dual function as a regulator and supervisor in maintaining sharia compliance, financial stability, and governance in Islamic banks. The findings reveal that the OJK holds a strategic position as an independent authority based on Law No. 21 of 2011 and Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector. OJK's on-site and off-site supervision ensures transparency, risk management, and compliance with sharia principles. Challenges include limited human resources with dual expertise, weak harmonization with the National Sharia Council (DSN-MUI), and low public literacy. This study concludes that strengthening the role of the OJK requires increased institutional coordination, capacity building, and integration of maqasid al-shari’ah principles to ensure sustainable development of Islamic finance.
Implementasi Islamic Corporate Social Responsibility (ICSR) di Indonesia: Telaah Komprehensif terhadap Tanggung Jawab Sosial Berbasis Syariah Dinda Selvia; Muhammad Albahi; Rozi Andrini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10419

Abstract

This research is motivated by the phenomenon of the implementation of Islamic Corporate Social Responsibility (ICSR) in Indonesia, which has not yet fully reflected sharia values ​​comprehensively. The purpose of this study is to analyze in-depth the implementation of ICSR in sharia-based companies, identify gaps between normative concepts and empirical practices, and formulate an ideal and sustainable implementation model. The research method uses a qualitative approach with literature analysis and secondary data in the form of sustainability reports and sharia CSR policy documents. The results show that although normatively ICSR is based on the principles of ihsan, tauhid, and maqashid al-syariah as a form of worship and trust, its implementation in the field is still formalistic, administrative, and image-oriented. The findings indicate that ICSR does not significantly impact financial performance, but has a positive impact on reputation and consumer loyalty when implemented substantially and transparently. This study implies the need to revitalize ICSR implementation through the integration of maqashid al-syariah values, the application of the Shariah Impact-Based CSR model, strengthening sharia governance, and impact-based reporting so that ICSR implementation can deliver economic, social, and spiritual sustainability in a balanced manner and in accordance with the objectives of social responsibility in Islam.
Co-Authors Dinda Selvia Khairul Hanif Khoirudin Miftahul Janna Ritonga Rozi Andrini