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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 125 Documents
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Sharia Financial Literacy And Inclusion In Islamic Boarding Schools Of Rabithah Of Islamic Ma'ahid Of Nahdlatul Ulama DKI Jakarta Nur Hidayah; Abdul Azis; Nadhil Novarel Mathari; Tira Mutiara
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 1 (2023): April 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i1.36027

Abstract

This study aims to determine the index of Islamic financial literacy and inclusion in Islamic boarding schools with a case study at RMI NU DKI Jakarta and analyze the effect of Islamic financial literacy and inclusion on welfare proxied by Maqashid Sharia. Primary data analyzed with descriptive statistics to measure the Islamic financial literacy and inclusion index; and SEM-PLS to analyze the effect of Islamic financial literacy and inclusion on welfare proxied by Maqashid Sharia. The results showed that 34% of respondents had Islamic financial literacy and inclusion index well-literate, 57% in sufficient literate, and 9% in less literate. Islamic financial literacy has a significant positive effect on welfare proxied by Maqashid Sharia. Meanwhile, Islamic financial inclusion has a positive but insignificant effect. The government and Islamic financial institutions must increase the socialization of Islamic financial literacy in Islamic boarding schools and increase access to finance by adequate supporting infrastructure.
The Role of Islamic Banks in Indonesia: A Systematic Literature Review Mahmud Yusuf; Parman Komarudin; Muhamad Rahmani Abduh; Sri Ana Farhanah; Hayatun Nafisah
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 1 (2023): April 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i1.36115

Abstract

ABSTRACT This study aims to determine the extent to which the role of Islamic banks in the economy in Indonesia. The method used in this research is a systematic literature review which begins with data collection using the Publish or Perish search engine, the assessment is carried out through the websites https://sinta.kemdikbud.go.id/ and https://garuda.kemdikbud.go .id/, to presentation using content analysis techniques, mapping with Vosviewer, and ending with analysis using Biddle's Role Theory. Based on a systematic literature review conducted on 22 Sinta-indexed national journals for the 2017-2022 period, it was found that Islamic banks have an important role in Indonesia, namely as; driving economic growth, assisting the development of MSMEs, assisting the development of the halal industry, helping to tackle the Covid 19 pandemic, and several other roles. Judging from Biddle's Role Theory; 1) Structurally, Islamic banks in Indonesia have played their role as financial institutions through raising investment funds from third parties and channeling financing, 2) Functionally, Islamic banks in Indonesia function as drivers of national and regional economic growth, providers of capital for MSMEs, providers of financing and supporting facilitators for the halal industry, to help tackle Covid 19 through digitalisation of Islamic banking, services that implement health protocols, assistance in procuring Personal Protective Equipment (PPE), assistance with KUR distribution, providing relief for customers affected by the pandemic, and maximizing CSR programs, 3) Interactionally, the role of Islamic banks in Indonesia has not been very effective due to interaction problems in the form of a lack of socialization, promotion, community literacy, and access to Islamic banks which are relatively difficult to reach.
Assessment Financial Distress of Islamic Banking in Indonesia Before and During Covid-19 Mufidah Syamsuddin; Asyari Hasan
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 1 (2023): April 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i1.36677

Abstract

This study aims to measure the level of financial distress of Islamic banking in Indonesia before and during Covid-19. The research method used is the Modified Altman Z-Score method. The sampling technique in this study used a purposive sampling technique so that there were 5 Islamic Commercial Banks as research samples, namely BCA Syariah, KB Bukopin Syariah, Bank Victoria Syariah, Bank Panin Dubai Syariah, and Bank Aladin Syariah. They use quarterly financial report data for the 2018-2019 research period (before covid-19) and 2020-2021 (during covid-19). The sampling technique used purposive sampling techniqueVariables in this study use variables from the Altman Z-Score analysis, namely WCTA, RETA, EBITTA, and BVEBVL variables. The results of this study indicate that during Covid-19, there were 3 Islamic Commercial Banks that were in a healthy condition or safe zone for two consecutive years, namely KB Bukopin Syariah, Bank Victoria Syariah, and Bank Aladin Syariah,2 Sharia Commercial Banks in distress zone and gray zone conditions namely BCA Syariah and Panin Dubai Syariah. In contrast, during covid-19, only two banks were in good health for two consecutive years, namely KB Bukopin Syariah and Bank Aladin Syariah. The other three banks are in a safe zone, gray zone, and distress zone, namely BCA Syariah, Bank Victoria Syariah, and Bank Panin Dubai Syariah.
Economic Business Development for the People Through Optimizing the Role of Islamic Boarding Schools in a Pandemic Period Murtiadi Awaluddin; Ilham Gani; Sri Prilmayanti Awaluddin
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 1 (2023): April 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i1.33479

Abstract

The purpose of this study was to determine the model of developing the people's economic business through optimizing the role of pesantren during the pandemic and to design the role of pesantren in supporting village economic resilience. This type of research is a field research. The research location is located in Darud Da'wah Wal-Irsyad Islamic Boarding School (Ponpes) Mangkoso, Barru Regency. The approach in this research is a phenomenological approach and a participation action research approach. The analysis technique in this study uses Huberman and Miles qualitative analysis data. The conclusions of this study are (1) the economic business development model of the people through optimizing the role of Islamic boarding schools during the pandemic at the DDI Mangkoso Islamic Boarding School has been running well; (2) the role of pesantren in supporting village economic resilience is very potential.
KOMPETENSI ALUMNI EKONOMI SYARIAH DALAM PERANNYA PENINGKATAN SUMBERDAYA MANUSIA PADA INDUSTRI HALAL Muhammad Aswad
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 1 (2023): April 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i1.34668

Abstract

The number of graduates on Islamic economics degree whose careers in the halal industri sector are limited due to low number of graduates who are certified in HR management in companies. This is of an objective conditions faced by graduates who hold Islamic Economics today. This indicates that there is a gap in terms of number of graduates who are able to be absorbed by the halal industri sector and Islamic financial institutions where only 9.1% are in accordance with their university educational background. There is a disparity in the competence and qualifications of human resources since the graduates are not equipped with adequate technical competence as required by the industri. This study used Interpretative Structure Modelling (ISM) method to examine efforts in structuring the complex needs, goals, actors and competence constraints of graduates from a model system. The results of this study revealed that the key elements of competency requirements are (1) the need for Islamic economics graduates to have hard skill and soft skill competencies. (2) the actors of competency development are Higher Education Institutions (3) The goal of competence is to create skilled human resources, (4) the obstacle in developing competence is the incompatibility of the higher education curriculum with industri needs.
Strengthening The Halal Value Chain Ecosystem in Era Society 5.0 Syahidah Rahmah; Wahyuni, Sri; Yusaerah, Nur
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 2 (2023): Oktober 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i2.38490

Abstract

This research aims to strengthen the capacity of industry players to comply with halal product guarantee regulations in Indonesia. The government's Sehati program, which provides halal socialization and assistance programs, is expected to improve institutional quality and maximize business development in the halal sector. The halal industry is a potential sector that can contribute to the Indonesian economy by providing guarantees and protection for consumers of halal products. This research also seeks to identify the criteria that business actors must meet to comply with halal product guarantee regulations, as well as the supporting and inhibiting factors that they face. The research method is a qualitative literature study using secondary data sources. The data collection method is theory triangulation with descriptive qualitative data analysis. The results of the study indicate that government regulations and halal certification through the Sehati program can increase public confidence that a product is suitable for consumption by Muslim communities worldwide.
kontribusi bank isam dalam pengembangan halal industri di sulawesi selatan Arsyad, Kamaruddin; Gani, Ilham; Haliding, Safri
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 2 (2023): Oktober 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i2.38587

Abstract

Islamic banking can play a significant role in developing the halal industry in South Sulawesi. This study examines the strategies for developing the halal industry through Islamic banking financing models and the support of the local government in South Sulawesi. The study uses field research and secondary data to collect information from Islamic banks, the South Sulawesi Provincial Government, halal industry business players, and the community. The findings show that the halal industry in South Sulawesi is experiencing positive growth. The Provincial Government supports the halal industry by providing a free halal certification program for small and medium enterprises (SMEs) and small and medium industries (IKM). However, Islamic banking does not directly provide financing to the halal industry. The study recommends the following models for distributing halal industry financing: community-based distribution, Islamic boarding school-based distribution, mosque-based distribution, and MSME distribution guided by the government, institutions, State-owned enterprises (BUMN), and Regional-owned enterprises (BUMD).
Conceptual Distortion of Murabahah bil Wakalah and Its Implementation in Islamic Banking in Indonesia Samsul; Bin Sapa, Nasrullah; Ambo Masse, Rahman; Rizal, Abdul; Jamaluddin
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 2 (2023): Oktober 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i2.38909

Abstract

The Islamic banking products that are highly relevant to the current market needs include Murabahah bil Wakalah products. However, there is inconsistency between the concept and its implementation in Islamic banking institutions, both banks and non-banks. Therefore, this study aims to examine the distortion of the concept of Murabahah bil Wakalah with its implementation in Islamic banking institutions in Indonesia. Using descriptive qualitative research methods, through library research in collecting data from various sources such as scientific journal articles and Fatwas from the National Sharia Council of MUI. The data obtained were analyzed by literature review comparing the concept and implementation of the Murabahah bil Wakalah contract. The results of this study indicate that there are several distortions found in the concept of Murabahah bil Wakalah with its practice in Islamic banking, particularly in terms of giving representation (wakalah) and ownership issues of the object of the contract, which should rightfully belong to the buyer (Ba’i).
The Influence of Halal Lebel and Product Quality on Drug Purchase Interest Lubis, Nurul Rafiqoh; Balqis, Tsamara; Batubara, Chuzaimah
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 2 (2023): Oktober 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i2.39153

Abstract

This research explores the influence of halal labels and product quality on the purchase intention of medicines, with a focus on postgraduate Sharia Economics students at the State Islamic University of North Sumatra (UINSU). In the context of Indonesia, with its significant Muslim-majority population, halal products have substantial growth potential. However, consumer awareness of the halal status of non-food products, particularly in the pharmaceutical sector directly impacting public health, remains low. The study aims to examine two independent variables: the influence of halal labels and product quality on the purchase intention of medicines. The hypotheses suggest that both halal labels and product quality have a significant influence on the purchase intention of medicines. A quantitative research method is employed, with data collected through a survey questionnaire distributed to postgraduate students in Sharia Economics at UINSU. The findings of this research are expected to provide insights into the factors affecting consumer decisions when purchasing halal medicines. Furthermore, the study's results may have practical implications for businesses and policymakers interested in promoting the production and consumption of halal products in Indonesia. This research is particularly relevant given Indonesia's status as the world's largest halal industry market.
Financial Performance of PT Perbankan Syariah Indonesia Tbk Before and After the Merger Using the Islamicity Performance Index Approach Jannah, Raodatul; Sari, Nur Rahmah
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 7 No 2 (2023): Oktober 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v7i2.39287

Abstract

This study provides a comparison of the performance of BUMN Islamic banking before and after the merger into Bank Syariah Indonesia by analyzing financial ratios using the Islamicity Performance Index approach. This study is a quantitative study with descriptive analysis. This study uses secondary data obtained from the financial reporting data of BUMN Islamic Banking namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah for the last four years before and after the merger period, starting from 2019-2022. Information about the financial reports of Islamic banks for this study obtained from the news and official websites of each bank. The results of the analysis showed a satisfactory rating with an average value of 1.8. Specifically, to evaluate the value of profit-sharing ratio of Islamic banks before and after the merger into BSI, there is still a shortage of funds distribution using a profit-sharing system, namely mudharabah and musharakah contracts which are basically the main principles of Islamic banking. Then, the value of Zakat Performance Index also shows that the implementation of zakat distribution program in BSI is still not optimal, where the growth of Islamic bank assets or wealth must be proportional to the zakat distributed. As for the value of the Equitable Distribution Ratio, which is the equal distribution of income among stakeholders, starting from the company, employees, and the community is still not optimal. However, the result is different from the performance assessment of Islamic banks through the ratio of Islamicity Income vs. Non-Islamicity Income which shows a very satisfactory result, which means that Bank Syariah Indonesia has achieved success and is operating according to Islamic law. It can be concluded that Islamic banks before and after the merger into BSI have not been able to balance and maximize their business and social performance

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