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All Journal International Journal Mathla'ul Anwar of Halal Issues
Cania, Ema Saswita
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Religion Agriculture, Biological Sciences & Forestry Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences

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PERAN SWAP SYARIAH DALAM MENDUKUNG STABILITAS KEUANGAN DAN BISNIS ISLAM DI INDONESIA Cania, Ema Saswita; Marliyah, Marliyah; Sugianto, Sugianto
International Journal Mathla’ul Anwar of Halal Issues Vol. 5 No. 1 (2025)
Publisher : Universitas Mathla’ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/ijma.202551.122

Abstract

This research aims to analyze the role of sharia swaps in supporting financial stability and Islamic business in Indonesia. Sharia swaps are a risk mitigation instrument designed to minimize the impact of exchange rate fluctuations in international transactions, in accordance with sharia principles. This research uses a descriptive qualitative method with a literature study approach. The data used includes primary data, such as interviews with practitioners and academics, as well as secondary data, including annual reports of Islamic banks, related regulations, and scientific journals. The analysis was carried out using thematic techniques to identify the relationship between sharia swaps and financial stability and Islamic business. The research results show that Islamic swaps provide significant benefits for Islamic financial institutions, including supporting international transactions, maintaining competitiveness, and strengthening financial stability. However, its implementation still faces challenges, such as a lack of understanding among sharia financial players, limited infrastructure, and the need for a clearer legal framework. Sharia swaps also open opportunities for further development to strengthen Indonesia's role in the global sharia financial market. The conclusion of this research is that sharia swaps not only function as a risk mitigation instrument but also as a driver of sustainable Islamic business growth. This research recommends increasing education, strengthening regulations, and collaboration between stakeholders to optimize the use of sharia swaps in Indonesia.
IMPLIKASI SERTIFIKASI HALAL TERHADAP DAYA JUAL DAGING: Studi Kasus Pada Penjual Daging di Pasar Palapa, Brayan Cania, Ema Saswita; Batubara, Chuzaimah
International Journal Mathla’ul Anwar of Halal Issues Vol. 4 No. 2 (2024)
Publisher : Universitas Mathla’ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/ijma.202442.112

Abstract

This study examines the implications of halal certification on the sales of meat in Palapa Market, Brayan, using a phenomenological approach and data triangulation. The findings indicate that halal certification significantly enhances consumer trust and boosts sales, with an observed increase of up to 20% in some vendors after certification. Consumer surveys reveal that 80% of respondents prefer buying meat from certified vendors, aligning with previous research indicating that halal certification is associated with higher perceived quality and safety. However, the study also identifies challenges in obtaining certification, particularly the high costs and complex procedures, which pose significant barriers for small-scale vendors. To address these issues, government intervention and supportive policies are essential, including subsidies and streamlined certification processes. Overall, halal certification not only meets consumer demands and improves market competitiveness but also contributes significantly to economic growth in the halal food sector.
PENGARUH SERTIFIKASI PRODUK HALAL TERHADAP PRAKTEK AKUNTANSI SYARIAH DI INDUSTRI MAKANAN Cania, Ema Saswita; Nurlaila, Nurlaila
International Journal Mathla’ul Anwar of Halal Issues Vol. 4 No. 2 (2024)
Publisher : Universitas Mathla’ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/ijma.202442.113

Abstract

This study aims to investigate the influence of halal product certification on the application of Sharia accounting practices within the food industry. As the demand for halal-certified products increases globally, it is crucial to understand how such certification affects the accounting practices of companies that adhere to Islamic financial principles. The research employs a quantitative approach, utilizing surveys and interviews with professionals in the food industry to gather data. The findings are expected to reveal the extent to which halal certification impacts the transparency, accountability, and ethical financial reporting of these companies. This study contributes to the literature on Islamic finance and provides practical insights for companies seeking to align their accounting practices with Sharia principles.  
Co-Authors Chuzaimah Batubara Marliyah, Marliyah Nurlaila Nurlaila Sugianto Sugianto