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All Journal Shirkah: Journal of Economics and Business Jurnal Ekonomi Pembangunan Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal of Islamic Economics and Business Priviet Social Sciences Journal SUBSERVE: Community Service and Empowerment Journal Jurnal Ekonomi Pembangunan Currency Jurnal Ekonomi, Manajemen, Akuntansi
Arowadi Lubis
Universitas Slamet Riyadi
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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DEVELOPING THE MAQASID-ORIENTED DISCLOSURE INDEX (MOSDI): A PYTHON-BASED TEXT MINING APPROACH FOR EVALUATING ZISWAF INSTITUTIONS IN INDONESIA Aninta Gina Sharfina; Andi Agusti Ahmad Kurniawan; Muhammad Zulfikar Yusuf; Nurul Imamah; Achmad Jufri; Arowadi Lubis
Currency (Jurnal Ekonomi dan Perbankan Syariah) Vol. 5 No. 1 (2026): Currency
Publisher : LP2M AL-KHAIRAT PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/currency.v5i1.2253

Abstract

Research on maqasid al-shariah has primarily focused on Islamic banking, while studies on maqasid-oriented disclosure in Islamic social finance institutions, particularly Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) institutions, remain limited. Existing studies also predominantly rely on manual content analysis, which is subjective, time-consuming, and difficult to replicate. This study develops the Maqasid-Oriented Disclosure Index (MOSDI) as a disclosure measurement instrument for evaluating maqasid-oriented reporting in Indonesian ZISWAF institutions using Python-based text mining. A descriptive quantitative approach was employed to analyze 24 annual reports published by four major Indonesian ZISWAF institutions–BAZNAS, Dompet Dhuafa, Rumah Zakat, and LAZISMU–between 2019 and 2024. The analysis involved text preprocessing, dictionary-based keyword matching across the five dimensions of maqasid al-shariah, and the calculation of normalized disclosure scores. The findings reveal that maqasid-oriented disclosure varies across institutions and dimensions. Hifz al-nasl is the most extensively disclosed dimension, whereas hifz al-din and hifz al-mal receive comparatively less attention. Furthermore, Rumah Zakat and Dompet Dhuafa demonstrate higher levels of maqasid-oriented disclosure than BAZNAS and LAZISMU, indicating differences in the implementation and communication of maqasid values through annual reporting. This study contributes to the Islamic social finance literature by introducing MOSDI as a maqasid-oriented disclosure index specifically designed for ZISWAF institutions and by demonstrating that Python-based text mining provides a systematic, objective, consistent, and replicable approach for measuring maqasid-oriented disclosure.
Islamic Insurance Determination Towards Economic Growth in Indonesia: An ARDL Analysis Setia Murningsih; Arowadi Lubis; Lailatur Nur Afifah; Zanuba Qothrun Nad; Novita Dwi Pangesti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16832

Abstract

This research aims to investigate the influence of Islamic insurance growth as one of the halal financial institutions towards economic growth. Total asset and gross premium are used as a proxy of Islamic insurance growth and GDP was used as a proxy of economic growth. Control variables, namely investment, unemployment, and interest rate are also included as predictor variables. We used purposive sampling methods to collect data and used quarterly secondary data for analysis and took the data from OJK, BPS, and BI for the 2014-2019 periods. The Autoregressive Distributed Lag Model is used for estimating the long and short-run relationship between independent and dependent variables. We found that all of the independent variables significantly affect the dependent variable in the long run except for the proxy of assets. Premium and Unemployment negatively affect economic growth, meanwhile, investment and interest rates have a positive effect on economic growth. Otherwise, we didn't find a significant short relationship with alpha 5% except for the lag of GDP. Keywords: GDP, Sharia Insurance, Investment, Unemployment, Interest Rates
Co-Authors Abdul Haris Achmad Jufri Aditya Ramadhani Amalia Nur Zahra Andi Agusti Ahmad Kurniawan Aninta Gina Sharfina Bakar Akbar, Abu Fatmayuni, Ida Ayu Hikmah Endraswati Hikmah Endraswati, Hikmah Ida Ayu Fatmayuni Joko Setyono Lailatur Nur Afifah M. Ghafur Wibowo M. Reza Bukhori Ahmad Muhammad Zulfikar Yusuf Novita Dwi Pangesti Nurul Imamah Rizki R, Muhammad Rizqi, Rayhan Setia Murningsih Yuniawan, Ryan Zanuba Qothrun Nad