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All Journal Jurnal Hukum IUS QUIA IUSTUM Unisia Journal of Islamic Economics Lariba
Hattabou, Anas
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Islamic business ethics in Muslim fashion store: A study at 3 Nur Shop, Pattani, Thailand U-Mar, Nurainee; Andriansyah, Yuli; Hattabou, Anas
Journal of Islamic Economics Lariba Vol. 10 No. 1 (2024)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol10.iss1.art29

Abstract

Introduction The integration of Islamic business ethics into entrepreneurship is critical in predominantly Muslim societies. This study examines the implementation of these ethics at the 3 Nur Shop, a Muslim-owned convection business in Pattani, Thailand. The study highlights how adherence to ethical principles can influence business performance and community perceptions.Objectives This research aims to analyze the application of Islamic business ethics—based on the principles of Shiddiq (honesty), Amanah (trustworthiness), Fathanah (wisdom), and Tabligh (communication)—in the operations of 3 Nur Shop and to evaluate its social and economic contributions to the local community.Method The study employs a mixed-methods approach. Quantitative data were gathered from the shop’s employees to assess ethical adherence in daily operations, while qualitative data were collected from customers to understand their perceptions and experiences with the shop.Results Findings indicate that 3 Nur Shop practices Islamic business ethics comprehensively. Honesty is reflected in clear product information, trustworthiness in fulfilling customer expectations, wisdom in business innovation, and effective communication in maintaining customer relationships. These practices foster trust, enhance customer loyalty, and contribute to sustainable business growth.Implications The study emphasizes the importance of incorporating ethical practices in Muslim-owned businesses as a strategy for achieving commercial success while adhering to religious values. It provides a framework for entrepreneurs to integrate moral principles into their operations, fostering both ethical compliance and customer satisfaction.Originality/Novelty This research contributes to the literature by presenting a practical case study of Islamic business ethics implementation. It demonstrates how these principles can create a competitive advantage and build community trust, offering valuable insights for businesses in predominantly Muslim regions.
Corporate Governance and Earnings Management: Insights from Jakarta Islamic Index Firms Wicaksono, Panji; Andriansyah, Yuli; Hattabou, Anas
Unisia Vol. 41 No. 2 (2023)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol41.iss2.art8

Abstract

This study investigates the impact of corporate governance mechanisms, firm size, and market share on earnings management in companies listed on the Jakarta Islamic Index (JII) from 2014 to 2017. With a focus on the ethical framework of Islamic finance, the research aims to understand how governance structures mitigate opportunistic financial behaviors and promote transparency. The study employs a quantitative research design, using secondary data from audited financial reports of JII-listed firms. Multiple regression analysis was applied to assess the relationships between discretionary accruals, as a proxy for earnings management, and independent variables such as audit committee expertise, managerial and institutional ownership, board independence, firm size, and market share. The findings reveal that robust governance mechanisms, including well-composed audit committees, higher managerial and institutional ownership, and independent boards, significantly reduce earnings management. Larger firms and those subjected to high-quality audits also exhibit lower levels of financial manipulation. However, market share does not show a significant impact on earnings management, suggesting the dominance of governance and external scrutiny over competitive positioning in shaping reporting behaviors. These results underscore the interplay between governance practices and ethical financial reporting within the JII context. This research contributes to the broader literature on corporate governance and earnings management by offering insights specific to Islamic financial principles. The findings have practical implications for policymakers and practitioners, emphasizing the importance of strengthening governance frameworks to enhance corporate accountability and stakeholder trust. Further research could explore governance dynamics across diverse financial systems to build a comprehensive understanding of their global implications.
Penafsiran Pembatasan Hak Dipilih bagi Pejabat Negara: Mengkaji Ratio Decidendi Putusan Mahkamah Konstitusi Nope, Bill; Redhani, Muhammad Erfa; Huda, Ni’matul; Hattabou, Anas
Jurnal Hukum IUS QUIA IUSTUM Vol. 32 No. 1: JANUARI 2025
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol32.iss1.art8

Abstract

The political right to be elected within the Indonesian constitutional practice in the aftermath of the Constitutional Court decision has led to a shifted paradigm. This article seeks to answer two questions, namely: First, why is there a shift of paradigm related to the right to be elected in the Constitutional Court Decision Number 68/PUU-XX/2022, especially regarding state officials who are not obliged to resign from their positions when they opt to become presidential and/or vice presidential candidates? Second, what is the legal impact of the Constitutional Court Decision Number 68/PUU-XX/2022 on state officials whom previously were required to resign by law? This article is the result of a doctrinal legal research that uses a case study approach, by examining the Constitutional Court decisions as the primary material. The study of the Constitutional Court's decision was carried out to analyse the considerations of the Constitutional Court justices ( ratio decidendi ) in issuing the said decision. This article concludes that: First, there has indeed been a shift of paradigm shift in the Constitutional Court by relaxing the restrictions on the right to be elected for state officials . The Constitutional Court views that in today's constitutional developments, it is no longer relevant to distinguish between the requirements for resignation for both elected and appointed officials. The Constitutional Court readjusts the right to be elected on the grounds that qualified human resources are needed to fill certain political positions and the right to be elected cannot be reduced due to the aforementioned circumstance in order to mitigate the risk of posing a form of discrimination. The legal impact that arose in the aftermath of the Constitutional Court's decision leads to a difference in treatment for a number of state officials/other public officials, namely that there remains a requirement to resign should they wanted to participate in political contests.Keywords: Right to be Elected, State Officials, Restrictions AbstrakHak untuk dipilih dalam praktik ketatanegaraan Indonesia, pasca putusan Mahkamah Konstitusi telah mengalami pergeseran paradigma. Artikel ini ingin menjawab dua pertanyaan yaitu: Pertama, mengapa terjadi perubahan paradigma berkaitan dengan hak dipilih dalam Putusan MK Nomor 68/PUU-XX/2022 khususnya mengenai pejabat negara yang tidak harus mundur dari jabatannya saat menjadi calon Presiden dan calon Wakil Presiden? Kedua, Apa dampak hukum dari Putusan MK Nomor 68/PUU-XX/2022 tarhadap pejabat negara yang diharuskan mundur oleh undang-undang? Artikel ini merupakan hasil riset hukum doktrinal menggunakan pendekatan kasus yaitu dengan mengkaji  putusan-putusan MK sebagai bahan utama. Pengkajian terhadap putusan MK tersebut dilakukan untuk menganalisis berkaitan dengan pertimbangan hakim MK (ratio decidendi) dalam mengeluarkan putusan. Artikel ini menyimpulkan bahwa: Pertama, telah terjadi perubahan paradigma MK dengan memperlonggar pembatasan hak untuk dipilih bagi pejabat negara atau pejabat publik. MK memandang bahwa dalam perkembangan ketatanegaraan hari ini sudah tidak relevan untuk membedakan syarat-syarat mengundurkan diri baik pejabat yang dipilih maupun pejabat yang diangkat. MK memperlonggar hak dipilih tersebut dengan alasan bahwa diperlukan SDM yang berkualitas untuk mengisi jabatan-jabatan politik dan menurut MK hak untuk dipilih tidak dapat dikurangi karena jika hal tersebut dilakukan merupakan bentuk diskriminasi. Dampak hukum yang timbul pasca putusan MK tersebut yaitu terdapat perbedaan perlakuan bagi sejumlah pejabat negara/pejabat publik lain yaitu masih adanya syarat mengundurkan diri jika ingin mengikuti konstestasi politik.Kata Kunci: Hak Dipilih, Pejabat Negara, Pembatasan
Co-Authors Huda, Ni’matul Nope, Bill Panji Wicaksono Redhani, Muhammad Erfa U-Mar, Nurainee Yuli Andriansyah Yuli Andriansyah, Yuli