Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Investasi Islam Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah
Bahri, Eni Haryani
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
BALANCING FAITH AND COMMERCE: MAQASID ANALYSIS OF COFFEE SHOP OPERATING HOUR REGULATION IN ACEH Munadiati; Kurlillah, Anis; Bahri, Eni Haryani; Zulhilmi
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 1 (2025): Oktober
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i1.60545

Abstract

Abstract In Aceh, Indonesia, Governor's Circular SE-11286 regulates coffee shop operating hours aiming to strengthen Islamic Sharia compliance. This policy sparks tension with the crucial role these businesses play in local commerce, employment, and community engagement across key hub (e.g., Langsa, Lhokseumawe) and destination (e.g., Banda Aceh) cities. This article investigates the balance between faith-based regulation and economic vitality. Employing a public policy research approach with interpretive analysis, the study evaluates SE-11286 through the Maqasid al-Shariah framework, conceptualized systemically, examining policy articulation, social construction, and socio-economic impacts. Findings indicate significant challenges in aligning the regulation with holistic Maqasid principles. The policy's focus potentially prioritizes aspects of Hifz al-Din while disproportionately compromising Hifz al-Mal negatively impacting livelihoods and the function of coffee shops as vital economic and social hubs. The study concludes that effective Sharia-informed governance requires a comprehensive Maqasid application, balancing diverse objectives and necessitating thorough socio-economic impact assessments prior to implementation. This research provides critical implications for formulating ethically grounded and economically sustainable regulations within contemporary Islamic contexts. Keyword: Maqasid al-Shariah, Public Policy, Coffee Shops, Economic Regulation, Aceh
Disclosure of Islamic Social Reporting in Indonesian Islamic Banking: Comparative Analysis of Islamic Commercial Banks for the Period 2019–2023 Bahri, Eni Haryani; Marfuah; Munadiati
Jurnal Investasi Islam Vol. 10 No. 2 (2025): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/hfwqwj18

Abstract

CSR in the conventional perspective is disclosed using the Global Reporting Initiative (GRI) index, while CSR disclosure in the Islamic perspective uses Islamic Social Reporting. This study aims to analyze the disclosure of the ISR Index at Indonesian Sharia Commercial Banks for the period 2019-2023. The method used in this study is comparative qualitative with content analysis based on the concept of Shariah Enterprise Theory (SET). Based on the results of the study, overall, when viewed from the Islamic Social Reporting (ISR) Index, the level of disclosure carried out by each Islamic bank varies, indicating the company's ability to provide the best performance for the community. At Bank Syariah Indonesia, ISR disclosure has increased significantly since 2021, with an average ISR value of 92% in 2023, indicating highly informative disclosure. Bank Aceh Syariah remained stable at around 73–89%, which is typical for smaller regional banks with concise sustainability reports. Bank Muamalat scored lower, between 72–85%, but showed consistent and fairly comprehensive ISR disclosure. The corporate governance theme tends to have the highest score, while the environmental theme has the lowest score among the three banks, although it continues to improve every year. Disclosure scores are classified into the following categories: Very Informative (81-100).
Co-Authors Anis Kurlillah Marfuah Munadiati Zulhilmi