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Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam
ISSN : 25803360     EISSN : 25812874     DOI : -
Core Subject : Economy,
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic Economics and Islamic Philantropy) is an national journal published by Faculty of Economics and Business University of Muhammadiyah Prof. DR. HAMKA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic Economics and Islamic Philantropy) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian Islamic Economics and Islamic Philantropy among academics, practitioners, regulators, and public. Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic Economics and Islamic Philantropy) is issued two times annually, i.e., in Juny, and Desember
Arjuna Subject : -
Articles 176 Documents
Mengubah Arah Ekonomi Nasional: Potensi Ekonomi Syariah yang Tak Terbendung Meirani Rahayu Rukmanda; Dewi Retna Wulan; Nurhadi, Nurhadi
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i2/18106

Abstract

The potential of the sharia economy in Indonesia, with a majority Muslim population, has a great opportunity to become the main driver of national economic growth. This study aims to analyze the main factors that drive the growth of the sharia economy, including government policies, public awareness, and adaptation of digital technology. Through qualitative research methods based on literature studies, it was found that strengthening regulations, technology-based product innovation, and sharia-based financial inclusion are key elements in building a sustainable sharia economic ecosystem. The government has a strategic role through policies such as the establishment of KNEKS, the merger of state-owned sharia banks, and the implementation of the Sharia KUR program. Although there are challenges such as limited infrastructure and low coordination between agencies, the implementation of the right strategy can optimize the potential of this sector. The results of the study show that collaboration between the financial sector, small and medium enterprises (SMEs), and the government is able to encourage the competitiveness of the Indonesian sharia economy at the global level, while contributing to an inclusive and sustainable national economic transformation.
Analisis Kontrak Syariah Dalam E-Commerce: Studi Terhadap Akad Murabahah dan Salam di Era Digital Muhamad Ibnu Afrelian; Chamdini Putri; Khufyah Robe'nur
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i2/18107

Abstract

The development of e-commerce presents significant opportunities for Muslims to engage in digital transactions that align with Islamic legal principles. This study aims to analyse the application of Shariah-compliant contracts, specifically murabahah and salam, in digital transactions and identify the challenges faced in their implementation. Using a descriptive-analytical approach, this research examines the validity of these contracts in e-commerce based on fiqh al-muamalat, DSN-MUI fatwas, and maqasid al-shariah. The findings reveal that murabahah and salam contracts are highly adaptable to e-commerce due to their emphasis on transparency and fairness. However, several key challenges were identified, including the potential for gharar caused by inaccurate product descriptions, the contentious validity of digital ijab and qabul, and the risk of riba in instalment-based payment systems. Proposed solutions include strengthening regulations tailored to Shariah-compliant e-commerce platforms, educating consumers and business actors on Shariah-compliant contracts, and providing more transparent transaction mechanisms to minimise gharar. This study concludes that implementing Shariah-compliant contracts in e-commerce aligns strongly with maqasid al-shariah, particularly in safeguarding wealth and ensuring justice for all parties involved.
Gagasan Maqashid Syariah Jasser Audah dan Implementasinya dalam Bidang Ekonomi dan Keuangan Syariah Suryana, Anisa Maulita; Muhajirin
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i2/17534

Abstract

The concept of maqashid syariah is a fundamental framework in Islamic law aimed at protecting five essential needs: religion, life, intellect, lineage, and wealth. Jasser Audah's thought introduces a systemic and holistic approach to maqashid syariah, relevant for addressing contemporary challenges in Islamic economics and finance. This study aims to analyze Audah’s contributions in advancing Islamic economics through the application of maqashid syariah in investment and risk management. The research method involves a literature review with a descriptive-analytical approach, focusing on maqashid syariah concepts in academic books and journals. The results indicate that maqashid syariah, when comprehensively applied, can enhance social justice and community welfare.In conclusion, maqashid syariah provides a normative foundation to integrate Islamic principles into modern economics, creating a more sustainable and inclusive system.
Mazhab Shahabi: Dinamika Fatwa Sahabat Mengenai Ba’i Al-Taqsith Dalam Pembiayaan Perumahan Syariah Pada Perbankan Syariah Santi Arafah; Nurhayati; Anggraini, Tuti
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i2/17883

Abstract

The Mazhab Sahahabi is an alternative source of law after the Quran and Sunnah. The Sahabi madhhab is an opinion, theory, doctrine and belief in the form of a collective opinion of the Companions. This study aims to understand the dynamics of the fatwa of the companions regarding ba'i al-taqsith sharia housing. This research is qualitative with a library research approach, namely the data used in this research are sourced from various book literature related to the object of research, comparative techniques to conduct in-depth descriptive analysis in evaluating and comparing the various views of the Companions in dealing with Islamic legal issues. The results of the study state that the four shahabi mazhab allow bai' taqish in sharia housing finance in sharia banking as long as the transaction does not harm one of the parties and does not contain elements prohibited in Islam, such as usury or gharar.
Pengaruh Independensi, Self Efficacy, Etika Profesi dan Audit Tenure terhadap Audit Judgment dengan Spiritual Quotient sebagai Variabel Moderasi Hairul Triwarti; Meinendy Hikmawardhani Dwi Putri
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/18664

Abstract

This research aims to examine the effect of independence, self efficacy, professional ethics and audit tenure on audit judgment by using sprititual quotient as a moderating variable. This research is included in the type of quantitative research. The data collection method used is primary data with field survey methods. The technique used is by distributing questionnaires to 73 external auditor respondents who work in Public Accounting Firms in the DKI Jakarta area. The sampling technique used is non- probability sampling. The results of this study indicate that independence positive and significant effect on audit judgment, self efficacy positive and significant effect on audit judgment, professional ethics has no positive and significant effect on audit judgment, audit tenure positive and significant effect on audit judgment, spiritual quotient can strengthen the influence between independence against audit judgment, and spiritual quotient can strengthen the influence of professional ethics on audit judgment.
Optimasilasi Penghimpunan Zakat Pasca Pandemi Covid-19 Melalui Digital Marketing Hidayat, Rahmad
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/10912

Abstract

Zakat collection is the main pillar of Islamic philanthropic institutions. During the pandemic, there has been an increase in the number of online transactions so it is important to know how to optimize zakat collection through digital marketing. The methodology used in this research is a literature study. The absence of regulations that force Muslims in Indonesia to give zakat requires Amil Zakat Institutions to move faster, more actively, and innovatively to maximize zakat collection, including by maximizing digital marketing. This research is general and does not specifically discuss the application of digital marketing that has been carried out by an amil zakat institution. Digital marketing strategies that can be used to maximize the collection of zakat funds are using organic (unpaid) and paid (paid) methods. Organic fundraising methods consist of search engine optimization (SEO), organic social media, e-mail marketing, promotion using WhatsApp. While the paid fundraising method uses google ads, social media ads, youtube ads
Analisis Kebijakan Pemerintah Tentang Zakat Sebagai Upaya Meningkatkan Perekonomian Indonesia Pasca Reformasi Tahun 1998 fathurrahman, muhammad rifqi; Nursaadah , Intan
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/10924

Abstract

Zakat is a mandatory worship for Muslims. In addition to having religious values ​​for individuals who carry it out, zakat is an Islamic financial instrument that has the potential to help improve the community's economy. Since it was first prescribed by Islamic state and sultanate leadership, the implementation of zakat has had a major impact on the country's economic development. Judging from the implementation potential that must be issued every certain period and the amount issued depending on everyone's opinion, the potential for a large amount of zakat. This potential has been realized by the government, especially after the monetary crisis that occurred in 1998, this can be seen from the issuance of Law No. 38 of 1999 concerning the management and utilization of zakat. Then made several improvements and revisions until Law No. 23 of 2011 was issued. This shows that the government sees zakat as a Muslim worship that can help improve the country's economy by regulating mechanisms, management of its distribution and utilization. This study aims to analyze the government's paradigm regarding zakat in its statutory regulations; find out how the government responds to the potential of zakat for Muslims to collaborate in developing the country's economy; and knowing how the problematic management of zakat is seen from the issuance of laws historically.
Analisis Penggunaan Akuntansi Syariah Terhadap Pembiayaan Syariah Berdasarkan PSAK No. 102 Pada PT Bank Syariah Indonesia, Tbk Fahri Widyatmoko
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/11379

Abstract

The purpose of this study is to determine the usability of the implementation of murabahah financial accounting in PT Bank Syariah Indonesia, Tbk Cimahi Branch Accounting Standards No. 102 on Murabahah Accounting. This type of research is a qualitative descriptive research that describes and explains the application of the murabahah system in Islamic banking. The data sources used by the author are direct data sources (primary data) and indirect data sources (secondary data). In this study, the data collection technique was field research, ie. field data collection through documentation and interviews. In this work, the author uses the method of comparative analysis. Comparative analysis method is a problem solving method or procedure that is studied by comparing accounting applied to Islamic mortgage financing in PT Bank Syariah Indonesia, Tbk Cimahi Branch with PSAK 102 based murabahah contract.
Analisis Determinasi Tingkat Kemiskinan Dengan Zakat sebagai Variabel Moderating Nurul, Azizah; Rahman, Taufikur
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/11468

Abstract

This study aims to determine the effect of Non-Cash Food Assistance (BPNT) and Family Hope Program (PKH) on poverty levels with zakat as a moderating variable. This research method uses quantitative methods with secondary data obtained from Lazis-NU, Social Service and BPS. The data used is the 2019-2022 time series data in Susukan District. The population in this study is Susukan District, Semarang Regency with a saturated sampling technique and changing annual data to monthly (data interpolation). In testing the hypothesis of this study using Moderate Regression Analysis (MRA) is a special application of linear regression where the regression equation includes factors that interact with each other. This research was assisted by the eviews 10 application in data processing. The results showed that Non-Cash Food Assistance (BPNT) had a negative and significant effect on poverty, while the Family Hope Program (PKH) had a positive and significant effect on poverty. Then the Non-Cash Food Assistance (BPNT) and the Family Hope Program (PKH) were able to moderate the effect of the Non-Cash Food Assistance (BPNT) and the Family Hope Program (PKH) on poverty.
Strategi Keunggulan Kompetitif Home Industri Sewel Khas Socah Ditinjau dari Perspektif Etika Bisnis Islam Faizah Fairani; Luluk Hanifah
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol7.i1/11652

Abstract

This study aims to determine the competitive advantage strategy of Socah's typical home industry from the perspective of Islamic business ethics. Qualitative method with descriptive approach. This is done by observing directly or going down to the field by conducting interviews and observations of the home industry entrepreneurs in Socah Village, Bangkalan Regency. The results of the study show that of the 7 home industry producers, 2 home industries (28.6%) apply a cost leadership strategy. Meanwhile, 3 home industries (42.8%) implemented a differentiation strategy. Of the remainder (28.6%), they focus more on a differentiation focus strategy. While Islamic business ethics from 7 producers, 2 home industries (28.6%) apply the principle of unity (monotheism), the principle of justice or balance there are 4 producers (57.2%) and 7 or (100%) producers apply the principle of free will, responsibility and compassion.