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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Erliati Siregar
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Economics, Econometrics & Finance Education Other

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Tinjauan Fikih Ekonomi terhadap Pertanggungjawaban atas Harta dalam Bisnis Kontemporer Lara Aziza Putri; Zainuddin; Abdul Kahfi; Erliati Siregar; Anggi Kartika N
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol9.i2/19200

Abstract

The development of contemporary business presents new challenges in managing and accounting for wealth, particularly within the context of Islamic economics. This study aims to explore the concept of wealth accountability in Islamic economic jurisprudence (fiqh) and its relevance to modern business practices. Using a descriptive qualitative approach and literature review method, the research analyzes both classical and contemporary sources in Islamic law and economics. The findings show that key Sharia principles such as trust, transparency, justice, and contractual clarity remain highly relevant in digital business, fintech services, and collective investments. With its normative flexibility, Islamic economic fiqh proves capable of adapting to today’s economic dynamics while upholding core Sharia values. The study underscores the need to revitalize fiqh principles in addressing digital economic growth and globalization. Thus, Islamic economic jurisprudence has strong potential to serve as both an ethical and practical foundation for fair, transparent, and sustainable business practices.
Pengaruh Sharia Compliance dan Non Performing Financing terhadap Nilai Perusahaan (Studi Empiris Pada Perbankan Syariah) Erliati Siregar; Anggi Kartika
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 2 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i2.10760

Abstract

This study used the help of eviews 10 software as a data analysis tool. The population in this study are all Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the 2018-2022 period. Sampling in this study used purposive sampling in order to obtain 7 Islamic Commercial Banks as samples in this study.  The results of the study partially show that the IIR proxy for Sharia Compliance variable for NP obtained a tcount of -0.190307. tcount (-0.190307) < ttable (1.69552), the conclusion is that partially IIR has no significant negative effect on NP. The Sharia Compliance proxy ZPR variable for NP obtained a tcount of -1.772808. tcount (-1.772808) < ttable (1.69552), the conclusion is that partially ZPR has no significant negative effect on NP. The NPF variable on NP obtained a tcount of -2.658745. tcount (-2.658745) < ttable (1.69552), the conclusion is that partially NPF has a significant negative effect on NP. Based on the table above shows the R-Squared of 0.776780 or equal to 77.67%. This means that the variables IRR, ZPR and NPF are able to explain the NP of 77.67% while the remaining 22.33% is explained by other variables not included in this model. This means that there are other variables that explain the disclosure of NP in the company's annual report.
Co-Authors Abdul Kahfi Anggi Kartika Anggi Kartika N Lara Aziza Putri Zainuddin