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All Journal Labatila: Jurnal Ilmu Ekonomi Islam Mutanaqishah: Journal of Islamic Banking Jurnal Ekonomi dan Bisnis Islam
Mawftiq, Rarasati
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Religion Economics, Econometrics & Finance Social Sciences

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The Implementation of Islamic Business Ethics in Practice: The Income Smoothing Method in Islamic Banking Wirdiansah, Muhamad; Anton Priyo Nugroho; Mawftiq, Rarasati; Muhammad Arif Yahya
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.1999

Abstract

Purpose:This study examines Islamic business ethics in income smoothing within Islamic banking. It analyzes whether income smoothing aligns with Islamic ethics principles of fairness, transparency, and accountability, and its implications for stakeholder trust and institutional integrity. Methodology:A qualitative approach was used, which included looking at the content of Islamic banks' financial statements and talking to important people, like Shariah board members and financial experts. The study also incorporated a review of relevant Islamic jurisprudential texts to assess compliance with Shariah principles. Findings:Although income smoothing is a common practice to stabilize profit distribution and ensure customer satisfaction, its implementation raises ethical concerns, according to the research. Some practices may inadvertently conflict with the principles of transparency and honesty in financial reporting. However, when applied within Shariah-compliant frameworks, income smoothing can enhance the stability of Islamic banks and foster stakeholder trust. Implication:The findings highlight the necessity of implementing stricter regulatory oversight and formulating comprehensive guidelines to align income-smoothing practices with Islamic business ethics. Banks should prioritize ethical considerations to maintain their Shariah-compliant status and uphold public trust. Originality:This study contributes to the limited body of research on the intersection of Islamic business ethics and income smoothing practices. It offers a novel perspective by integrating Shariah principles into the discussion of financial management strategies in Islamic banking.
Pengaruh Tingkat Pendapatan dan Gaya Hidup terhadap Minat Menabung Masyarakat di Kecamatan Mondokan Kabupaten Sragen Parni; Harmoyo, Dwi; Mawftiq, Rarasati
Quranomic: Jurnal Ekonomi dan Bisnis Islam Vol. 1 No. 1 (2022): Quranomic: Jurnal Ekonomi dan Bisnis Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam IIQ An Nur Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37252/jebi.v1i1.192

Abstract

This research aimed to determine: 1) how income and lifestyle influence the interest in saving partially, 2) how income and lifestyle simultaneously. The type of research used was quantitative research. The independent variables were income (X1) and lifestyle (X2), the dependent variable was interest in saving as variable Y. The sampling technique in this research was Proportionate Stratified Random Sampling with a sample of 300 respondents from a population of 13,406 Heads of Families, namely the Mondokan District community aged productive and income. The instrument testing technique used validity and reliability tests, tools for instrument testing using Microsoft Excel and SPSS 15. While the data analysis techniques used classical assumption tests, multiple linear analysis, and descriptive analysis. The results showed that: 1) income had an effect on interest in saving with a sig value. 0.018 < 0.050, while lifestyle had no effect on interest in saving with a value of sig. 0.151 > 0.050, 2) income and lifestyle simultaneously affected the interest in saving with a value of sig. 0.026 < 0.050.
Pengaruh Kemudahan dan Religiusitas terhadap Keputusan Pembelian Menggunakan Paylater pada Marketplace Shopee pada Mahasiswa IIQ An Nur Yogyakarta Na’im, Ani; Solikhah, Puji; Mawftiq, Rarasati
Quranomic: Jurnal Ekonomi dan Bisnis Islam Vol. 2 No. 1 (2023): Quranomic: Jurnal Ekonomi dan Bisnis Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam IIQ An Nur Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37252/jebi.v2i1.408

Abstract

This study raises the issue of the effect of convenience and religiosity on purchasing decisions using a paylater on the shopee marketplace. The purpose of the study was to determine the effect of convenience on purchasing decisions using paylater on the shopee marketplace, and the influence of religiosity on purchasing decisions using paylater on the shopee marketplace. And to find out the effect of convenience and religiosity with purchasing decisions using a paylater on the shopee marketplace. The results showed that partially Ease (X1) did not affect the decision to use paylater, because the t-count > t-table (-2.705 < 1.98552) with a significance value of 0.08 > 0.05. Religiosity (X2) has a significant impact on the decision to use a paylater, because the t-count > t-table (4.220 > 1.98552) with a significance value of 0.00 <0.05. So that there is a significant effect between the X1 variable on Y, or in other words H0 is rejected and Ha is accepted. Meanwhile, simultaneously obtained F count 9.124 and a significant value of 0.000. The results of data processing showed a significant value at 0.0000 (sig 0.00000 <0.05).
Implementasi Pajak di Negara-Negara Muslim (Studi Banding Negara-Negara Arab, Indonesia, dan Malaysia) Mawftiq, Rarasati; Nugroho, Anton Priyo; Gustanto, Edo Segara
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.3336

Abstract

This study examines the implementation of taxation in Islamic countries through a comparative analysis of Arab states, Indonesia, and Malaysia. Taxation serves as a vital instrument for sustaining national budgets, yet its application differs across countries depending on economic structures, political settings, and religious considerations. In Arab states, particularly within the Gulf region, personal income tax is generally absent, as state revenues rely heavily on oil and gas resources. Instead, fiscal diversification is achieved through zakat, corporate taxation, and value-added tax (VAT). Indonesia, as the most populous Muslim-majority country, places strong reliance on taxation as the backbone of its national budget, primarily through income tax, corporate tax, and VAT, while zakat is managed by religious institutions in a complementary manner. Malaysia adopts a hybrid approach by maintaining modern tax instruments such as personal and corporate taxes while simultaneously integrating zakat management under state religious authorities, thereby harmonizing fiscal and religious obligations. The findings highlight that taxation systems in Islamic countries are not uniform but shaped by their unique socio-economic realities. Gulf states offer tax incentives with limited direct taxation, Indonesia emphasizes a progressive tax system, while Malaysia seeks to balance taxation and zakat. This comparison underscores the diversity of fiscal models in Islamic contexts and their adaptability to local conditions.
Co-Authors Anton Priyo Nugroho Dwi Harmoyo Edo Segara Gustanto Muhammad Arif Yahya Na’im, Ani Nugroho, Anton Priyo Parni Solikhah, Puji Wirdiansah, Muhamad