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All Journal Tazkia Islamic Finance and Business Review FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Demak Universal Journal of Islam and Sharia
Sahman Z
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance

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The Practice of Buying and Selling Fish with a Tariff System in Fishing Islamic Law Perspective Sahman Z
Demak Universal Journal of Islam and Sharia Vol. 1 No. 02 (2023): Demak Universal Journal of Islam and Sharia
Publisher : Walidem Institute and Publishing (WIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61455/deujis.v1i02.62

Abstract

This study aims to analyze the practice of buying and selling fish with a tariff fishing rod system using an Islamic legal approach. This research was conducted in Sidowayah Village, Polanharjo District, Klaten Regency. This research is a type of field research with a qualitative descriptive approach. Data were collected using interview and observation methods at fishing grounds. Then the data obtained are analyzed descriptively to obtain conclusions in the study. The results of this study show that the practice of tariff fishing in Sidowayah Village, if viewed in terms of Islamic law, should not be carried out, because it contains elements prohibited in Islam, especially in the chapter of Fiqh Muamalah. After all, this practice contains elements of gharar (obscurity) in the object of contract and maisir (luck) which is unclear in terms of quality and quantity due to the absence of a checking process first. Therefore, it would be nice to avoid this kind of buying and selling so that the buying and selling that is done is valid under Islamic law.
THE INFLUENCE OF HALAL EDUCATION AND PRODUCT LABELING ON MUSLIM CONSUMER TRUST Rahmawatul Hasanah; Nur Fitri Hidayanti; Sahman Z
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 2 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i2.11363

Abstract

The study analyzes the effect of halal education and product labeling on Muslim consumers' trust. The research approach used is a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 33 Muslim respondents, using purposive sampling with criteria of consumers who understand and consume halal-labeled products. The data were processed using multiple linear regression analysis with the help of SPSS. The study shows that halal product labeling has a positive and significant effect on consumer trust, while halal education has a positive but not significant effect. Consumer trust theory emphasizes the importance of information reliability and source credibility in shaping consumer beliefs, and halal labeling serves as a formal guarantee of product halalness and quality. Halal education has a positive contribution, but its influence is not significant, indicating that consumer knowledge about halal has not yet become a dominant factor. This study emphasizes the importance of the presence of halal labels, accompanied by strengthening certification mechanisms and effective communication strategies to reinforce Muslim consumers' trust.
The Influence of the Principles of Trust and Justice on the Quality of Financial Reports in Sharia Financial Institutions Suci; Zaenafi Ariani; Sahman Z
Tazkia Islamic Finance and Business Review Vol. 19 No. 2 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i2.458

Abstract

This study aims to analyze the influence of trustworthiness and fairness on the quality of financial statements in Islamic financial institutions. Previous research that largely emphasized governance and compliance with Islamic principles shows that these ethical values need to be examined as key determinants of financial reporting integrity. Trustworthiness and fairness are considered highly relevant because they represent the moral foundation of Islamic financial practices, particularly in promoting transparency, accountability, and objectivity in the presentation of financial information. This study employs a quantitative approach using a Likert-scale questionnaire distributed to 144 respondents. The data were analyzed through validity and reliability testing as well as multiple linear regression to determine the effect of both variables on financial statement quality. The results indicate that the regression model used is statistically significant and capable of explaining the influence of trustworthiness and fairness on report quality. Trustworthiness contributes positively, while fairness demonstrates a more dominant and consistent influence in improving the quality of financial statements. Descriptive findings show average values of 74.39 (74%) for trustworthiness, 72.85 (73%) for fairness, and 73.91 (74%) for financial report quality, all categorized as high. These results confirm that trustworthiness and fairness function not only as moral values but also as strategic factors that strengthen the credibility and integrity of financial reporting.
Co-Authors Nur Fitri Hidayanti Rahmawatul Hasanah Suci Zaenafi Ariani