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All Journal Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Puji Ayuni Anawawi
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Modal Sosial dalam Perspektif Al-Qur’an: Analisis Konsep Ukhuwah sebagai Fondasi Kepercayaan dan Jaringan Ekonomi Iqlima Khoirunnisa; Puji Ayuni Anawawi; Lina Marlina
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1599

Abstract

This study examines the concept of ukhuwah (brotherhood) from the perspective of the Qur’an as the foundation of social capital in Islam. Social capital in modern social theory is understood as networks, norms, and trust that strengthen collaboration between individuals and groups. In Islam, the spiritual foundation has been embedded through the value of ukhuwah. This research uses the library method with a thematic exegesis (mawdhu’i) approach to analyze the Qur’anic verses related to ukhuwah and link them to modern social capital theory. The findings show that ukhuwah plays an important role in cultivating trust (trust capital), strengthening socio-economic networks (network capital), and promoting fair economic distribution. Therefore, ukhuwah serves as a conceptual foundation for Islamic social capital, which is not only relevant in facing contemporary economic challenges but also supports equitable and sustainable economic development for the community. This study provides an understanding that Islamic social capital, built through ukhuwah, can be a solution for creating social justice and sustainable prosperity in society.
Analisis Perbandingan Keputusan Pendanaan Berbasis Ekuitas dan Sukuk dalam Perspektif Prinsip Syariah pada Perusahaan di Indonesia Puji Ayuni Anawawi; Indi Isnandini Fajrin; Reza Adiethya Nugraha; Joni Joni
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 2 (2026): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i2.2141

Abstract

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.
Co-Authors Indi Isnandini Fajrin Iqlima Khoirunnisa Joni Joni Lina Marlina Reza Adiethya Nugraha