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All Journal Hikmatuna Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Al-Iqtishad wal Mashlahah: Journal of Islamic Economics and Business
Muhammad Khoirul Fikri
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementation of Maqāṣid Sharia in Islamic Financial Management: Evidence From PT Bank Nano Syariah Muhammad Khoirul Fikri; Dliya’udin Achmad; Zohaib Hassan Sain
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.9089

Abstract

Purpose: This study aims to analyze the implementation of maqasid sharia in Islamic financial management at PT Bank Nano Syariah. The bank represents a medium-sized Islamic financial institution that is strengthening its institutional structure and economic strategy.Design/Methodology: This research employs a qualitative case study approach using in-depth interviews, participatory observation, and internal document analysis. The study involved eight informants and was conducted throughout 2025. Interview data were analyzed using Miles and Huberman’s interactive model, which includes data reduction, data display, and conclusion drawing. The analysis was conducted through thematic coding based on the principles of maqāṣid sharia, supported by triangulation of sources and research methods.Findings: The findings reveal that PT Bank Nano Syariah comprehensively internalizes the principles of maqāṣid sharia in financial planning, budgeting, risk management, financing, and performance evaluation. The principle of hifz al-din is implemented through compliance with DSN-MUI fatwas, sharia verification processes, and sharia financial literacy programs. The principle of hifz al-mal is reflected in risk management strategies, customer asset protection, and digital transaction security. Meanwhile, hifz al-nafs and hifz al-aql are implemented through microfinance programs aimed at community economic empowerment and financial literacy education. The principle of hifz al-nasl is realized through education financing and family business support programs that emphasize generational sustainability. These findings confirm that maqāṣid sharia functions not only as a normative principle but also as an operational managerial framework in Islamic financial management.Practical Implications: This research provides practical implications for strengthening maqasid-based Islamic banking policies and offers empirical insights into the internal practices of small- and medium-sized Islamic banks.Originality/Value: The novelty of this research lies in demonstrating how maqāṣid sharia can be operationalized in the internal financial management practices of small- and medium-sized Islamic banks
Clothes Thrifting Purchase Intention among Muslim Students in Bandung: Moderating Role of Legal Awareness and Islamic Consumption Ethics Rizky Andrean; Rudy Heryana; Muhammad Khoirul Fikri
Hikmatuna : Journal for Integrative Islamic Studies Vol 12 No 1 (2026): Hikmatuna: Journal for Integrative Islamic Studies, June 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/hikmatuna.v12i1.14981

Abstract

This study examines the determinants of purchase intention toward illegally imported second-hand clothing (clothes thrifting) among Muslim university students in Bandung, Indonesia, with specific attention to the moderating roles of legal awareness and Islamic consumption ethics. Employing a quantitative survey design, data were collected from 216 respondents through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The study addresses a novel intersection in the literature by testing whether religiously grounded ethical frameworks and regulatory knowledge function as behavioral moderators in the context of a legally prohibited consumer market. The results demonstrate that price, brand image, and lifestyle each exert a significant positive effect on purchase intention toward illegally imported second-hand clothing. Critically, both legal awareness and Islamic consumption ethics significantly weaken these relationships, functioning as normative and ethical constraints on consumer behavior. These findings contribute empirical evidence to the intersecting literatures of consumer behavior, Islamic economics, and regulatory compliance. This study advocates an integrative policy approach that leverages Islamic legal education and ethical literacy to direct consumer behavior toward legitimate and domestically oriented fashion consumption.
Corporate Governance in Islamic Banking: Bibliometric Analysis of Google Scholar Literature Review Using VOSviewer Rizky Andrean; Azzah Liddiana; Muhammad Khoirul Fikri
Al-Iqtishad wal Mashlahah: Journal of Islamic Economics and Business Vol. 1 No. 1 (2025): Al-Iqtishad wal Mashlahah: Journal of Islamic Economics and Business
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/iqtimash.v1i1.473

Abstract

Corporate governance in Islamic banking has become an interesting and widely studied research topic. However, there are not many studies that discuss bibliometric analysis literature review on this topic. This study aims to analyze research trends in scientific publication literature on corporate governance in Islamic banking using bibliometric analysis. The method used in this study is library research with a qualitative approach in the form of data-based bibliometric analysis from various literature sources relevant to the research topic in Google Scholar, which is processed through VOSviewer software. The results of the study indicate that the main focus of the existing literature is on the implementation of corporate governance in Islamic banking. Besides that, Indonesia has received quite a lot of attention in the geographical context where research on corporate governance in Islamic banking is conducted. In addition, the results of the data analysis also found that there has been quite a lot of literature that examines the relationship between good corporate governance and the financial performance of Islamic banking. This study contributes to strengthening the understanding of research trends on corporate governance in Islamic banking. [Tata kelola perusahaan dalam perbankan Syariah telah menjadi topik penelitian yang menarik dan banyak dikaji. Namun, belum banyak penelitian yang membahas tinjauan pustaka analisis bibliometrik mengenai topik ini. Penelitian ini bertujuan untuk menganalisis tren penelitian dalam literatur publikasi ilmiah tentang tata kelola perusahaan dalam perbankan Syariah menggunakan analisis bibliometrik. Metode yang digunakan dalam penelitian ini adalah penelitian kepustakaan dengan pendekatan kualitatif berupa analisis bibliometrik berbasis data dari berbagai sumber literatur yang relevan dengan topik penelitian di Google Scholar, yang diolah melalui perangkat lunak VOSviewer. Hasil penelitian menunjukkan bahwa fokus utama literatur yang ada adalah pada implementasi tata kelola perusahaan dalam perbankan Syariah. Selain itu, Indonesia telah mendapat cukup banyak perhatian dalam konteks geografis tempat penelitian tentang tata kelola perusahaan dalam perbankan Syariah dilakukan. Selain itu, hasil analisis data juga menemukan bahwa telah cukup banyak literatur yang mengkaji hubungan antara tata kelola perusahaan yang baik dengan kinerja keuangan perbankan Syariah. Penelitian ini berkontribusi dalam memperkuat pemahaman tren penelitian tentang tata kelola perusahaan dalam perbankan Islam.]
Co-Authors Azzah Liddiana Dliya’udin Achmad Rizky Andrean Rizky Andrean Rudy Heryana Zohaib Hassan Sain