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All Journal Al-Kharaj: Journal of Islamic Economic and Business Ekopedia: Jurnal Ilmiah Ekonomi JIMEK
Helda Rostiani
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Economics, Econometrics & Finance

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Instrumen Keuangan Syariah Murabahah, Bai Istijrar dan Bai Ul-Wafa Helda Rostiani; Aditya Aditya; Lince Bulutoding
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.5955

Abstract

This article examines murabahah as the most dominant financing instrument in Indonesian Islamic banking. The basic concept, legal basis, and various practices of murabahah that have developed are described through library research on classical fiqh works, DSN-MUI fatwas, and Bank Indonesia regulations. The results show that murabahah requires bank ownership of goods, fixed margins, price transparency, and a prohibition on recognizing late fees as income. Three models can be applied in the field: direct purchase by the bank, bank payment by direct delivery of goods to the customer, and the most common wakalah model. However, this model is shariah risky if the contract is made before the goods are legally owned by the bank. This article highlights the need for standardization of procedures to be consistent with muamalah fiqh while meeting contemporary regulatory requirements, and recommends further research on the harmonization of murabahah accounting between AAOIFI and IFRS. The dominance of murabahah covers around 60% of the financing portfolio.
Transformasi Nilai Ekonomi : Kajian Historis Perbedaan Ekonomi Islam dan Kapitalis Helda Rostiani; Aditya; Saiful Muchlis
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ka1y1j23

Abstract

Kajian ini membahas bagaimana sistem ekonomi Islam dan kapitalis berbeda dari perspektif sejarah, prinsip, dan aplikasi dalam kehidupan ekonomi. Dianggap bahwa sistem ekonomi kapitalis saat ini yang dominan di seluruh dunia telah menyebabkan ketimpangan sosial karena menekankan kebebasan dan kepemilikan pribadi yang tak terbatas. Sebaliknya, sistem ekonomi Islam menawarkan pendekatan yang berkeadilan dan berbasis pada nilai-nilai syariah, seperti larangan riba, kewajiban zakat, dan pembagian kekayaan untuk kepentingan umum. Studi ini melakukan studi kepustakaan dengan menganalisis literatur dan referensi yang relevan. Kajian menunjukkan bahwa ekonomi Islam memiliki sejarah yang lebih awal dan konsep yang lebih moral dan inklusif daripada kapitalisme yang berkembang pesat. Bahkan pemikir kapitalis seperti Adam Smith pernah mengakui kemajuan ekonomi Islam pada masa Rasulullah dan Khulafaur Rasyidin. Akibatnya, ekonomi Islam dapat berfungsi sebagai alternatif untuk sistem ekonomi yang lebih adil dan manusiawi.
Islamic Social Enterprise at MSMEs in Makassar City: The Relationship Between Islamic Financial Literacy and Social Networks with Product Innovation as Moderating Variables Helda Rostiani; Amiruddin K; Rika Dwi Ayu Parmitasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8118

Abstract

This study aims to analyze the influence of Islamic financial literacy and social networks on Islamic social enterprises in MSEs in Makassar City, with product innovation as a moderating variable. The research questions address the extent to which Islamic financial literacy and social networks contribute to improving Islamic social enterprise practices, and whether product innovation can strengthen this relationship. The research method used was a quantitative approach with Structural Equation Modeling (SEM-PLS) analysis techniques. Data were collected through questionnaires distributed to 131 respondents, Sharia MSEs, in Makassar City. Validity and reliability tests, as well as hypothesis testing, were conducted to obtain comprehensive results. The results of the study indicate that Islamic Financial Literacy has a positive and significant effect on Islamic Social Enterprise, while Social Networks have no significant effect. Product Innovation is proven to have a significant direct effect on Islamic Social Enterprise, but does not moderate the relationship between Islamic Financial Literacy and Social Networks on Islamic Social Enterprise. This confirms that Islamic financial literacy is a key factor in strengthening Islamic Social Enterprise, while social networks will only provide benefits if they are built on sharia principles. The implication of this research is the need to improve Islamic financial literacy as the primary foundation for MSEs in building sustainable Islamic Social Enterprises. Social networks need to be strengthened with spiritual values and Islamic collaborative principles to better support social missions. Meanwhile, product innovation should be directed toward Sharia-based social innovations to better align with the goals of Islamic Social Enterprises.
Co-Authors Aditya Aditya Aditya Amiruddin K Lince Bulutoding Rika Dwi Ayu Parmitasari Saiful Muchlis