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All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Mumtaz : Jurnal Ekonomi dan Bisnis Islam Madani: Multidisciplinary Scientific Journal LANCAH Jurnal Inovasi dan Tren Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Islamic Accounting Journal
Ahmad Mifdlol Muthohar
Universitas Islam Negeri Salatiga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Role of Sharia Financial Literacy As a Moderation Variable on The Relationship of Behavioral Biases and Income on Invesment Decisions in Generation Z (Studies at Satate Islamic Universities in Central Java): Peran Literasi Keuangan Syariah sebagai Variabel Moderasi atas Hubungan Behavioral Biases dan Pendapatan terhadap Keputusan Investasi pada Generasi Z (Studi pada Perguruan Tinggi Islam Negeri di Jawa Tengah) Indah Handayani; Ahmad Mifdlol Muthohar
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 3 (2024): December
Publisher : PT Syamilah Literasi Islami

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis peran literasi keuangan syariah sebagai variabel moderasi atas hubungan behavioral biases dan pendapatan terhadap keputusan investasi pada generasi Z (studi pada Perguruan Tinggi Islam Negeri di Jawa Tengan). Penelitian ini menggunakan metode kuantitatif dengan jenis data primer yang didapat melalui penyebaran kuesioner kepada mahasiswa/i PTKIN di Jawa Tengah. Populasi penelitian berjumlah 16.295 jiwa dan sampel berjumlah 140 responden. Analisis data yaitu menggunakan Moderated Regression Analysis (MRA) dengan alat bantu SPSS 26. Hasil penelitian menunjukkan bahwa overconfidence bias tidak berpengaruh terhadap keputusan investasi. Herding bias, pendapatan dan literasi keuangan syariah berpengaruh positif signifikan terhadap keputusan investasi. Regret aversion bias berpengaruh negatif signifikan terhadap keputusan investasi. Literasi keuangan syariah mampu memperkuat hubungan herding bias dan pendapatan terhadap keputusan investasi. Sedangkan literasi keuangan syariah tidak mampu memoderasi hubungan antara overconfidence bias dan regret aversion bias terhadap keputusan investasi.
Antara Kecukupan Harta Dan Ketenangan Jiwa: Standar Baru Pengukuran Kemiskinan Islam Wahdatin Nur Inayasari; Ahmad Mifdlol Muthohar
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 8 No. 1 (2026): (Maret 2026)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v8i1.1442

Abstract

Penelitian ini bertujuan untuk merumuskan standar baru pengukuran kemiskinan dalam perspektif ekonomi pembangunan Islam dengan mengintegrasikan dimensi material dan spiritual secara holistik. Selama ini, pengukuran kemiskinan konvensional cenderung bersifat reduksionis karena hanya bertumpu pada indikator moneter (money-metric), sehingga sering kali mengabaikan realitas ketenangan jiwa dan makna hidup yang menjadi esensi kesejahteraan manusia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi pustaka (library research). Subjek utama penelitian adalah khazanah pemikiran ekonomi Islam, dengan menjadikan buku Ekonomi Pembangunan Islam karya A. Jajang W. Mahri dkk. sebagai rujukan primer, serta didukung oleh literatur relevan dalam kurun waktu lima tahun terakhir (2021-2026). Instrumen penelitian yang digunakan adalah model CIBEST, yang memetakan kondisi kesejahteraan rumah tangga melalui empat kuadran: sejahtera, miskin material, miskin spiritual, dan miskin absolut. Hasil penelitian menunjukkan bahwa kemiskinan bukan sekadar masalah ketidakcukupan harta, melainkan ketidakseimbangan antara pemenuhan kebutuhan fisik (had al-kifayah) dan nilai-nilai spiritual (maqashid syariah). Temuan ini menegaskan pentingnya reorientasi kebijakan zakat yang tidak hanya bersifat konsumtif, tetapi juga mencakup pendampingan mental agar mustahik dapat berpindah menuju orientasi falah. Model pengukuran ganda yang diusulkan dalam penelitian ini menjadi solusi strategis bagi pemerintah dan lembaga zakat untuk menciptakan program pemberdayaan yang lebih tepat sasaran (right on target), guna meningkatkan kualitas hidup masyarakat secara menyeluruh, bermartabat, dan berkelanjutan.
Kebijakan Ekonomi Islam untuk Mengurangi Konsentrasi Kepemilikan dan Ketimpangan Distribusi Kholidin Muslim; Ahmad Mifdlol Muthohar
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 5 (2026): June 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20762925

Abstract

Inequality in wealth distribution and the concentration of asset ownership are major challenges in modern economic development that can lead to social disparities. This study aims to analyze Islamic economic policies in reducing ownership concentration and wealth distribution inequality in order to achieve sustainable economic justice. The research employs a descriptive qualitative approach through a literature review, analyzing secondary data from Islamic economics literature and scientific articles using a narrative method. The findings indicate that Islamic economics places human welfare at the center of its objectives through the realization of falah (well-being) and maslahah (public benefit), which are aligned with the principles of Maqashid al-Shariah. Efforts to reduce ownership concentration and wealth inequality are implemented through redistributive instruments such as zakat, infaq, sadaqah, waqf, and the Islamic inheritance system (faraidh), as well as through the prohibition of exploitative practices such as riba (usury/interest) and monopoly (ihtikar). These policies are consistent with Indonesian legal frameworks, including Article 33 of the 1945 Constitution and Law No. 5 of 1999. Future strengthening strategies require economic and financial reconstruction through the development of the real sector, empowerment of micro, small, and medium enterprises (MSMEs), the elimination of interest-based systems, and the optimization of Islamic social finance governance to create inclusive and equitable economic opportunities for all segments of society.
Tanggung Jawab Sosial Perusahaan dalam Perspektif Islam (ICSR) dan Implikasinya bagi Reputasi Bank Syariah Intan Darmawan; Ahmad Mifdlol Muthohar
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 15 No. 1 (2026): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v15i1.265

Abstract

This study aims to analyze the influence of Islamic Corporate Social Responsibility (ICSR) on corporate reputation, particularly in the Islamic banking industry in Indonesia. This study employed a descriptive qualitative approach, employing desk research and literature mapping analysis. This approach was chosen because the research objective was to understand and explain the relationship between Islamic Corporate Social Responsibility (ICSR) and corporate reputation. The analysis was conducted using a literature review and literature mapping approach, thus revealing the pattern of ICSR's influence on corporate reputation from various research perspectives. The results indicate that most studies found a positive and significant effect of ICSR on corporate reputation. However, several studies found insignificant results, emphasizing the importance of the quality of ICSR implementation and stakeholder perceptions in building corporate reputation. This research is expected to serve as a reference for corporate management and academics in understanding the role of mortgages in enhancing reputation, while also contributing to the development of business practices that comply with Sharia principles.
Tantangan Integrasi Data dan Koordinasi Antar Lembaga Pengelola ZISWAF di Indonesia Aulia Novika; Ahmad Mifdlol Muthohar
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol 5 No 2 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v5i2.1728

Abstract

Penelitian ini bertujuan untuk menganalisis fragmentasi kelembagaan pengelola Zakat, Infak, Sedekah, dan Wakaf (ZISWAF) di Indonesia, mengidentifikasi tantangan integrasi data dan koordinasi program, serta merumuskan collaborative governance sebagai pendekatan penguatan tata kelola. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka melalui penelusuran literatur dari berbagai database ilmiah dan dianalisis menggunakan teknik thematic content analysis. Hasil penelitian menunjukkan bahwa pengelolaan ZISWAF di Indonesia masih mengalami fragmentasi kelembagaan yang ditandai dengan lemahnya integrasi antar lembaga seperti BAZNAS, LAZ, dan BWI, serta belum adanya sistem data nasional yang terintegrasi. Kondisi ini menyebabkan ketidaktepatan sasaran distribusi, duplikasi program, serta rendahnya efektivitas koordinasi. Selain itu, digitalisasi yang dilakukan secara parsial belum mampu mengatasi masalah integrasi karena belum adanya standar data dan interoperabilitas sistem. Penelitian ini menemukan bahwa collaborative governance merupakan pendekatan yang relevan untuk mengatasi permasalahan tersebut melalui penguatan shared vision, shared database, joint planning, dan joint monitoring and evaluation. Dengan demikian, penguatan tata kelola ZISWAF memerlukan integrasi kelembagaan dan sistem berbasis kolaborasi lintas aktor untuk meningkatkan efektivitas, akuntabilitas, dan keberlanjutan distribusi kesejahteraan masyarakat.
Implementasi Maqashid Syariah BUMDes Gemilang dalam Pengelolaan Usaha Kreatif di Desa Blulukan, Colomadu, Karanganyar Ahmad Mifdlol Muthohar; Qi Mangku Bahjatulloh
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8620

Abstract

This study aims to analyze the implementation of BUMDes Gemilang's creative business management, the application of the Maqashid Syariah Index, and the prospects for business development in Blulukan Village, Colomadu District, Karanganyar Regency. Employing a qualitative approach, this study involved the village head, BUMDes business actors, and community members as informants. Data were collected through observation, interviews, and documentation using source triangulation. Data analysis was conducted through three stages: data reduction, data display, and conclusion drawing. The results indicate that BUMDes Gemilang's creative business management has been implemented through planning, organizing, directing, and supervising functions involving the village government. The application of the Maqashid Syariah Index has covered indicators of research and publication, justice, and public interest, while indicators of education, training, and investment have not been implemented. Furthermore, the business prospects of BUMDes Gemilang are relatively promising, supported by adequate facilities that enhance business activities. Nevertheless, waste management operations face seasonal constraints, particularly during the rainy season. Strengthening the unimplemented Maqashid Syariah indicators and addressing operational constraints are therefore necessary to further optimize sustainable business development effectively. This finding emphasizes the importance of strengthening institutional capacity and adaptation strategies to improve business effectiveness sustainably.
The Role of Board Gender Diversity In Moderating The Effect of Corporate Governance on Earnings Management (A study of companies listed on the Jakarta Islamic Index 70 from 2020 to 2023) Muhamad Yusuf Firdaus; Ahmad Mifdlol Muthohar; Rakotoarisoa Maminiaina Heritiana Sedera
Islamic Accounting Journal Vol. 5 No. 1 (2025): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v5i1.87-106

Abstract

Objective & object:This study aims to analyze the effect of corporate governance, proxied by independent commissioners, audit committees, managerial ownership, and institutional ownership, on earnings management, with board gender diversity as a moderating variable.Methods:The population in this study was companies listed on the Jakarta Islamix Index 70 for the period 2020-2023. The sample in this study consisted of 24 companies. This study used quantitative methods. The data used in this study was secondary data in the form of annual reports from the 24 companies in the sample. The analysis tool used in this study was the Eviews 12 application.Results & Conclusions:The results of the study indicate that independent commissioners, audit committees, managerial ownership, and institutional ownership have no effect on earnings management. However, board gender diversity has a negative effect on earnings management. Furthermore, the board gender diversity variable is unable to moderate the effect of independent commissioners, managerial ownership, and institutional ownership on earnings management, but it successfully moderates the effect of the audit committee on earnings management.Limitations:The selection of independent variables and moderating variables was inappropriate because the results of the study showed that only 2 of the 9 hypotheses were accepted. This occurred because the selection of operational definitions and measurements for each variable was inaccurate.Implications:This study can provide a reference for companies to consider the elements that influence profit management, so that they can make the right investment decisions.
Co-Authors Aulia Novika Indah Handayani Intan Darmawan Kholidin Muslim Muhamad Yusuf Firdaus Qi Mangku Bahjatulloh Rakotoarisoa Maminiaina Heritiana Sedera Wahdatin Nur Inayasari