cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Al.Mash
Contact Email
al.mashrafiyah@uin-alauddin.ac.id
Phone
-
Journal Mail Official
wardihan.sabar@gmail.com
Editorial Address
-
Location
Kab. gowa,
Sulawesi selatan
INDONESIA
Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 25974904     EISSN : 26205661     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains writings of research results or theoretical studies related to economics, finance and sharia banking.This journal is published by the Department of Islamic Banking Faculty of Economics and Islamic Business UIN Alauddin Makassar. This journal is published in 2 (two) editions every year, October and April editions.
Arjuna Subject : -
Articles 135 Documents
 10   11   12   13   14 
Analisis Dampak Pemberdayaan Ekonomi pada Program DD Farm dalam Meningkatkan Pendapatan Mustahik Muh. Ahsan Kamil; Syahriyah Semaun; Rachmat Sugeng; Ainul Fatha Isman; Abdullah Fauzan
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 9 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

There are various zakat-based economic empowerment models managed by amil zakat institutions in Indonesia, one of which is the Dompet Dhuafa Farm program. It uses a quantitative method, with data collection techniques such as interviews and documentation. The data obtained was analysed using the Wilcoxon t-test. The findings of this study are that the DD Farm program's mustahik economic empowerment model creates a livestock business by appointing mustahik as stable employees who manage on-farm and of farm processes so that they get a steady income. The results of the Wilcoxon t-test show that Mustahik's income was different before and after working in the DD Farm program. The DD Farm empowerment model has a positive impact on increasing mustahik income but is not yet perfectly adequate because some mustahiks still have incomes below the regional minimum wage.
The Influence of Service Quality on Customer Satisfaction at PT BBRS Al-Washliyah Medan Syahputra, Reza; Maryam Batubara
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 9 No 1 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v9i1.60464

Abstract

In the era of increasingly fierce banking competition, service quality is one of the factors that determine the success of a financial institution. This research aims to determine the influence of service quality on customer satisfaction at PT BPRS Al-Wasliyah Medan. This research was conducted on customers of PT BPRS Al-Wasliyah Medan. The type of research used is quantitative research. Sampling used the Purposive Sampling technique, because the researcher only sampled 91 customer respondents. The data collection technique uses a questionnaire whose validity and reliability have been tested. From the findings of the research conducted, it shows that Service Quality, namely, Reliability, Responsiveness, Empathy, Assurance, Tangible is very influential on customer satisfaction of PT BPRS Al-Wasliyah Medan. With a coefficient of determination (adjusted R square) of 0.713 or 71.3%. By improving service quality customer pleasure or satisfaction is fulfilled.
Pengaruh Labelisasi Halal Terhadap Tingkat Penjualan Produk ANH di Kecamatan Wangi-Wangi Kabupaten Wakatobi Aisafah, Wa Ode Rani; Gurudin, Sitti Rahma
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 9 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

This study aims to determine the effect of halal labeling on the sales level of ANH products in Wangi-Wangi District, Wakatobi Regency. This research employs a quantitative descriptive approach. Data were collected through questionnaires, observation, and documentation. The result show that halal labeling has a positive effect on the sales of ANH products. This indicates that the higher consumers’ awareness of halal labels, the higher the sales level of ANH peoductd. The findings also show that halal labeling serves as an important factor in purchasing decisions, especially among Muslim consumers, from the perspective of Islamic economics
The Influence of Marketing Mix on Customer Decisions in BSI KCP Wonogiri Steviana Lesti Arvianti; Meilana Widyaningsih
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 9 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

This study aims to analyze the influence of the marketing mix (7Ps), which includes product, price, place, promotion, people, physical evidence, and process, on the decision to become a customer at Bank Syariah Indonesia (BSI) KCP Wonogiri. This research uses a quantitative approach with a descriptive method. The population consists of BSI KCP Wonogiri customers, with a sample of 145 respondents selected through a probability sampling technique. Data were collected using questionnaires and analyzed through validity, reliability, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) using SPSS software. The results show that simultaneously, the marketing mix variables significantly influence the decision to become a customer. Partially, the variables of price, place, and process have a significant effect, while product, promotion, people, and physical evidence do not. These findings suggest that affordable pricing, convenient location access, and efficient service processes are the main factors influencing customers’ decisions to join BSI KCP Wonogiri
How Does Global Economic Policy Uncertainty And Macroeconomics Interact With Sovereign Retail Sukuk Yield? Evidence From Indonesia Idham Chalid, Fitria; Zubaidah, Siti; Zahara, Jihan Nabila
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 9 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

This study aims to analyze empirically the effect of macroeconomics variable, and uncertainty of global economic policies on the yield of sovereign retail sukuk in the short term. Sampling of Retail Sukuk Series 010 (SR010) uses purposive sampling method by considering that SR010 is the sukuk with the lowest yield and volume of issuance during the previous three years and the previous two years. Data analysis used in this study using ARDL-ECM after going through the stationarity test and cointegration test. The results show that in the long term inflation and exchange rate variables have a significant influence on the yield of retail sukuk SR010, while the variables for profit sharing on mudharabah deposits and global policy uncertainty have no significant effect on the yield of retail sukuk SR010. On the other hand, in the short term, the variable for profit sharing on mudharabah deposits in the previous period and significant uncertainty over the policies of the previous period, which affected the yield of retail sukuk SR010, had no effect on inflation and exchange rates. These empirical findings are expected to be a reference for investors to make decisions in choosing SUKRI as their investment portfolio, as well as a consideration for the government in macro policies in Indonesia
Principle of Justice in Compensation for Disputes Due to Breach of Murabahah Contract Nury Khoiril Jamil; Dyah Ochtorina Susanti; Rahmadi Indra Tektona
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 9 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

Contract default often occurs, as a result the creditor demands compensation from the debtor through the religious court instrument, the murabahah contract as a sharia contract which in fact implements sharia principles has fundamental differences related to compensation. The difference lies in the calculation of compensation only taking into account the original losses suffered and not the loss of future profits. The study focuses on two legal issues, namely the characteristics of compensation and the suitability of the application of compensation cases with the principle of justice in murabahah contract default disputes. This study is a normative legal study with a statutory, conceptual and case approach. The results show that sharia principle compensation has special characteristics, namely the value of compensation is calculated from real losses and does not depend on total future profits. In several cases of this study, the mandated sharia principles often do not become the legal basis for judges in deciding cases of compensation for default so that the principle of justice is not achieved.
PENGARUH FAKTOR EKONOMI TERHADAP INDEKS SAHAM SYARIAH DI JAKARTA ISLAMIC INDEX (JII) 2015-2024
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

This study aims to analyze the effect of inflation and the rupiah exchange rate on the Jakarta Islamic Index (JII) during the period 2015-2024. The study uses a quantitative approach with monthly secondary data from Investing, the Ministry of Trade, the Indonesia Stock Exchange, and Bank Indonesia. The analysis was conducted using OLS multiple linear regression through EViews 13 and tested with classical assumptions to ensure the validity of the model. The results show that inflation has a negative but insignificant effect on the Sharia stock index (JII), as changes in inflation are not strong enough to influence the movement of the index, which is more determined by fundamental performance and the real sector. The rupiah exchange rate also has no significant effect on the JII, as its fluctuations do not directly influence the decisions of long-term Sharia investors. Simultaneously, both variables have no significant effect, indicating that the performance of sharia stocks is more influenced by fundamental factors than macroeconomic conditions. The contribution of this study lies in its long observation period, which covers the economic recovery phase. The limitation of this study is the limited scope of variables. The implication is that the Sharia Stock Index (JII) can be considered a relatively stable investment instrument.
Faktor-Faktor yang Memengaruhi Kepuasan Wisatawan Muslim di Destinasi Halal Jakarta Dimoderasi dengan Citra Destinasi
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

Tourism is a strategic sector that contributes significantly to Indonesia’s economy, including the city of Jakarta, which has strong potential for the development of halal tourism destinations. However, fluctuations in tourist arrivals indicate persistent challenges in promotion, accessibility, and the implementation of Islamic values in tourism services. This study aims to analyze the influence of promotion, accessibility, and Islamic business ethics on Muslim tourist satisfaction at halal destinations in Jakarta, with destination image as a moderating variable. This research employs a quantitative approach using purposive sampling, involving 170 Muslim tourists who visited four halal destinations in Jakarta. The data source consists of primary data collected through questionnaire distribution. Data analysis was conducted using path analysis and moderation testing through the SEM-PLS method. The results indicate that promotion and Islamic business ethics have a positive and significant effect on tourist satisfaction, while accessibility does not have a significant effect. Destination image does not moderate the relationship between promotion and accessibility on satisfaction. However, it moderates the effect of Islamic business ethics in a negative direction.
PERLAKUAN AKUNTANSI WAKAF PRODUKTIF MULTIUNIT USAHA BERDASARKAN PSAK 412: STUDI PADA SINERGI NAZHIR WAKAF
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

This study aims to analyze the accounting treatment of productive waqf for multi-business units based on PSAK 412 on the Nazhir Waqf Synergy. The research method uses a descriptive qualitative approach with data collection techniques through in-depth interviews and report documentation. The results of the study show that Nazhir Waqf Synergy has implemented PSAK 412 since 2024 by compiling waqf financial statements as a separate reporting entity. In the aspect of recognition and measurement, nazhir has applied the provisions of PSAK 412 by recognizing waqf assets based on legal control and measuring them at fair value, as well as differentiating accounting treatment based on the funding scheme of each business unit (direct waqf, money waqf, and partnership). However, there are obstacles due to the limitations of the accounting system that is still ZIS-oriented. With the complexity of the multiunit productive waqf model, the presentation and disclosure are not fully in accordance with PSAK 412. This study provides an empirical overview of the accounting treatment of productive waqf multi-business units and serves as a reference for developing more accountable and transparent waqf reporting.
PENGARUH TEKNOLOGI INFORMASI, KEAMANAN, KEPERCAYAAN DAN KUALITAS LAYANAN TERHADAP KEPUASAN NASABAH BANK SYARIAH INDONESIA (Studi Pada Nasabah BSI Wilayah Bandar Lampung)
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 10 No 1 (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

The primary objective of this study is to empirically examine the influence of Information Technology, Security, Trust, and Service Quality on Customer Satisfaction within Bank Syariah Indonesia (BSI), focusing specifically on the customer demographic in Bandar Lampung. The study seeks to determine both partial and simultaneous effects of these independent variables. The research methodology employs a quantitative approach utilizing Non-Probability Sampling, specifically Purposive Sampling. A total of 30 respondents who are active users of BSI services were selected. Data collection was conducted via structured questionnaires based on a Likert scale. The analytical framework involves Multiple Linear Regression Analysis processed through IBM SPSS software, comprising validity, reliability, classical assumption, and hypothesis testing. The empirical evidence reveals that collectively, Information Technology, Security, Trust, and Service Quality exert a significant and positive impact on Customer Satisfaction. On a partial basis, Security stands out as the sole variable with a significant positive influence. Conversely, Information Technology, Trust, and Service Quality, while demonstrating a positive relationship direction, do not statistically significantly influence satisfaction levels among BSI customers in the Bandar Lampung region. This study offers a nuanced perspective on consumer behavior in regional Islamic banking. It highlights that in the current digital landscape, the assurance of security outweighs standard service features or IT convenience as the primary driver of satisfaction. This reinforces the relevance of Trust in Online Transactions theory within the broader Expectancy Disconfirmation framework.

Page 13 of 14 | Total Record : 135

 10   11   12   13   14 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol 10 No 1 (2026) Vol 9 No 2 (2025) Vol 9 No 1 (2025) Vol 8 No 2 (2024) Vol 8 No 1 (2024) Vol 7 No 2 (2023): Oktober 2023 Vol 7 No 1 (2023): April 2023 Vol 6 No 2 (2022): Oktober Vol. 6 No. 1 (2022) Vol 5 No 2 (2021) Vol 5, No 1 (2021) Vol 5 No 1 (2021) Vol 4, No 2 (2020) Vol 4, No 1 (2020) Vol 3 No 2 (2019) Vol 3, No 2 (2019) Vol 3, No 1 (2019) Vol 2, No 2 (2018) Vol 2, No 1 (2018) Vol 1, No 1 (2017) More Issue