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Journal of Islamic Economic Laws
Published by Universitas Muhammadiyah Surakarta
ISSN : 26559609     EISSN : 26559617     DOI : -
Core Subject : Economy, Humanities, Art, Social,
Arts Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
The Journal of Islamic Economic Laws is intended to be a media for disseminating results of researches and an exchange of Indonesian scientific work among academics, practitioners, regulators, and the public. The Journal of Islamic Economic Laws covers a variety of research approaches, namely quantitative, qualitative and mixed methods. The Journal of Islamic Economic Laws focuses on various themes, topics, and legal aspects in Islamic economics, including (but not limited to) the following topics: -Laws of civil proceedings -Inheritance law -Muamalah law -Sharia banking regulation -Marriage law -Insurance law and reinsurance -Regulation of zakat -Law guarantee -The law of Sharia financial institutions -Business law contract -Legal endowments -Laws of electronic transactions
Arjuna Subject : -
Articles 89 Documents
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Local Halal Cosmetic Products Purchase Intention: Knowledge, Religiosity, Attitude, and Islamic Advertising Factors Moh Farid Najib; Wawan Kusdiana; Izyanti Awang Razli
Journal of Islamic Economic Laws Vol 5, No 2: July 2022
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i2.19199

Abstract

The demand for halal cosmetic products in various parts of the world has increased, especially in Muslim-majority countries like Indonesia. The potential demand for halal cosmetic products will continue to increase in the future. Indonesia has the opportunity to become the world's largest producer and consumer of halal cosmetic products. Therefore, Indonesia must be able to take advantage of these opportunities by maximizing its potential. This study aims to determine the effect of knowledge, religiosity, attitudes, and Islamic advertising factors on the purchase intention of local halal cosmetic products. In addition, it also aims to find out the reasons for the purchase intention of Muslim consumers towards local halal cosmetic products and to determine the purchase intentions of Muslim consumers towards imported cosmetic products in the future. This study uses 400 respondents who are Muslim and domiciled in West Java. Then to test the model and hypothesis using Smart PLS Software. The results of this study indicate that all hypotheses are accepted. Knowledge and religiosity have a positive and significant influence on attitudes and purchase intentions. Then attitude and Islamic advertising have a positive and significant influence on the purchase intention of local halal cosmetic products. Thus, in building the intention to buy local halal cosmetic products, the company must know and understand what factors underlie consumers' intentions to buy local halal cosmetic products.
Creative Accounting: Viewed from Risk and Sharia Compliance Perspective Muhammad Noor; Sopian Sopian
Journal of Islamic Economic Laws Vol 6, No 1: January 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i1.21164

Abstract

Company with a corporate form which is a result of the industrial revolution rises a principal and agent relationship. The separation between company’s owner and people who run the company makes accounting needs become more crucial. However, accounting which is a solution for communication between owners and management is often exploited by managers through creative accounting, also known as earnings management. This study aims to determine the effect of firm risk, tax risk, and sharia compliance on earnings management. The research was conducted on manufacturing sector companies listed on Indonesia Stock Exchange (IDX) in 2016-2019. Using purposive sampling method, the number of samples used is 69 companies with a total of 276 observations. The hypothesis examination used in this research is multiple linear regression analysis of pooled data. The result show that firm risk from the perspective of debtholders has a positive effect on earnings management. As for firm risk from equity holders’ perspective, tax risk, and sharia compliance has no effect on earnings management.
Revolutionizing The Halal Food Industry: The Crucial Role of Green Halal Supply Chain in Pakistani Companies - A Compelling Theoretical Framework Safiullah Junejo; Saba Anwar; M. Luthfi Hamidi
Journal of Islamic Economic Laws Vol 6, No 2: July 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i2.22236

Abstract

The 13th Five Year Plan 2016-2020 (FYP) says that Pakistan wants to be a global hub for Halal food, and the country is on track to reach this goal by 2025. However, the progress needs to be supported by a complete ecosystem that lets the Halal supply chain close the compliance loop. So, calling for sustainable development to help strengthen the definition of "Halal." Even though they want to, the Halal food industry is not ready to use green practices yet, and the issues are still new and changing. The food industry is one of the leading causes of environmental problems, creating a lot of waste. Promoting sustainability in the production of Halal food can help them to reduce their impact on the environment. This will help Pakistan because other countries will recognize Pakistani Halal standards not only as a sign of cleanliness and safe but also as a sign of eco-friendly practices. So, the green Halal supply chain is now crucial to making the world a Halal hub. In response to these needs, the goals of this study are: first, to find out what green practices are used to manage the Halal food supply chain in collaboration with the supplier and customer; second, to find out what sustainable performance results from using green practices; and third, to find out if supplier-customer collaboration lessens the effect of green practice on sustainable performance. The goals of this study will be met through a mix of quantitative and qualitative methods. Overall, this study is supposed to develop a model that gives a complete picture of the Green Halal supply chain regarding how suppliers and customers work together to do green practices. The model can help the business world and policymakers figure out what green practices they can work together on and the pros and cons of doing so. Pakistan can build its reputation as the world's top Halal hub by joining the Green Halal supply chain.
Does Islamic Corporate Governance Moderation The Influence of Sharia Financial Performance Toward Islamic Social Reporting? Fatimah Az-zahra Wairooy; Slamet Haryono
Journal of Islamic Economic Laws Vol 6, No 2: July 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i2.22358

Abstract

This study examine to retest the influence of Sharia Financial Performance towards Islamic Social Reporting with Islamic Corporate Governance as a moderate variable (empirical study on Indonesia Islamic Commercial Bank from 2016-2021). The hypothesis examine by using MRA regression and panel data regression. The population in this research are all the Islamic Commercial Banks that listed on OJK from 2016-2021. The sampling methods that used in this research is purposive sampling and could manage to obtained 66 sample from 11 Islamic Commercial Banks. The results shows that: (1) Return On Assets, Ruturn On Equity, and Financing to Debt Ratio influenced the disclosure did Islamic Social Reporting; (2) Capital Adequacy Ratio, Debt to Equity Ratio, and Investment Account Holder did not influenced the Islamic Social Reporting; and (3) Frequency of board of commissioner could influenced Financing to Debt Ratio, and Investment Account Holder towards deepening of Islamic Social Reporting, Frequency of audit committee meeting could be moderating Investment Account Holder towards strengthening Islamic Social Reporting, While the frequency of sharia supervisory board meeting could moderating Financing to Debt Ratio towards Islamic Social Reporting.
Determinant of Job Satisfaction and Job Performance among Staff of An Islamic Banks Elisa Wulandari; Elfira Maya Adiba; Nurul Izzati Septiana
Journal of Islamic Economic Laws Vol 6, No 2: July 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i2.21476

Abstract

Human resources in a company is a valuable asset that needs attention to achieve maximum performance so that company goals are achieved. Satisfied employees will affect their performance. There is still a lack of research on the relationship between internal and external factors and job satisfaction and human resource performance, particularly regarding the current popular topic of work-life balance and what young employees want from their jobs. This study aims to determine the effect of Islamic leadership, Islamic work environment, Islamic work motivation, and work-life balance on employee satisfaction and performance at Islamic banks. This study used a quantitative approach with a sampling, namely simple random sampling. The number of samples in this study was 41 respondents. Data analysis techniques use SEM-PLS using SmartPLS to manage data. The results showed that Islamic leadership variables greatly influence employee job satisfaction, work environment variables, work-life balance, and work motivation have a small influence on job satisfaction. In contrast, job satisfaction variables have a large influence on employee performance. The findings of this study are anticipated to be an assessment of Islamic bank stakeholders' attention to their human resources to maximize job satisfaction and performance and hasten the achievement of the company's objectives. The construction of a supportive Islamic workplace environment and work-life balance are issues that require consideration to promote employee satisfaction and performance. 
Identification and Efectiveness of Halal Tourism Laws in Indonesia Cucu Susilawati
Journal of Islamic Economic Laws Vol 6, No 2: July 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i2.22597

Abstract

This research is an effort to support the development of halal tourism in Indonesia. Indonesia has two crucial points in halal tourism: having a variety of attractive halal tourist destinations and a sizeable Muslim community. However, Indonesia still needs to improve compared to other countries. The authors found that the main factor was improper, clear, and comprehensive regulations. This type of research is juridical–empirical research. The research data was obtained through indirect interviews and secondary data. The stages are preparation, planning, implementation, and formulation of research results. The result is that the regulation of halal tourism in Indonesia is an unwritten law, namely the DSN – MUI Fatwa Number 108/DSN-MUI/X/2016, concerning Tourism Implementation Based on Sharia Principles. Another written regulation used as a guideline for halal tourism is Law Number 33 of 2014 concerning Guaranteed Halal Products. However, Law Number 33 of 2014 is impractical for implementing halal tourism in Indonesia. In conclusion, the Indonesian government must make a law that explicitly regulates halal tourism. The advice is the DSN-MUI Fatwa Number 108/DSN-MUI/X/2016 concerning implementing Tourism Based on Sharia Principles can be transformed into positive law.
Sharia Financial Literacy: Research Trends and Directions for Future Inquiry Muhamad Subhi Apriantoro; Jalesta Herviana; Yayuli Yayuli; Suratno Suratno
Journal of Islamic Economic Laws Vol 6, No 2: July 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i2.22396

Abstract

Sharia financial literacy refers to understanding the advantages and disadvantages of financial products and services, which can benefit the financial sector and society. However, research on this topic has needed to be faster to develop, with the Islamic financial literacy index lagging far behind the conventional financial inclusion index. Therefore, it is essential to conduct research that can inform future studies. This study aims to explore the direction of research on Islamic financial literacy by analyzing publications related to Islamic finance using bibliometric methods, VOSviewers, and R-studio applications. This analysis identifies core journals in international publications, researcher productivity, institutional collaboration, and keyword/author development. This finding indicates that Widyastuti, U. has the most publications, while Universiti Teknologi MARA and Universiti Malaya are the most productive universities. Indonesia and Malaysia are the nations with the most published works.
The Importance of Implementing Environment, Social and Government (ESG) and Maqasid Sharia-Based Islamic Finance in Islamic Bank Fitriyana Agustin; Ridan Muhtadi; Sakinah Sahal
Journal of Islamic Economic Laws Vol 6, No 2: July 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i2.21214

Abstract

Environment, Social Governance (ESG) is a trending topic worldwide that is gaining a lot of traction because of its focus on social and environmental impact, and its relationship to improving financial performance. Likewise, Islamic Finance, being Shariah-compliant, is also another concept that is growing globally. These two concepts share many common values and similarities as they address challenges of social development. However, there are several obstacles and challenges in terms of integrating ESG in financial institutions, because this is a new concept. Financial institutions implement sharia principles with the aim of achieving Maqasid Sharia (i.e., protecting life, religion, mind, lineage and property). Even in the concept of ESG investment, screening of certain business sectors is required. The aim of this research is to optimize the potential to attract more interest from public companies as ESG and Maqasid Sharia strive to fulfill their social goals without compromising their side business operations. The research method uses a type of Systematic Review with a mixed method of literature search which is carried out both in qualitative and quantitative research. It aims to improve the integrity of research findings from 20 journal articles. This research found that Many Islamic banks have started promoting sustainability through their financing and initiatives many years ago which put them ahead in terms of ESG. There are still many obstacles that need to be overcome to get the best results from the integration of ESG and Islamic Finance as well as offering insights into Islamic finance models such as ESG investment from an Islamic perspective, especially with regard to the concepts of Maqasid Sharia and maslaha mursala, so that ESG and Maqasid Sharia can be applied in all institutions, especially Islamic banking.
Panopticism on The Consumption of Halal Products in Indonesian Muslim Society Markets Pratiwi Desika; Roma Ulinnuha
Journal of Islamic Economic Laws Vol 6, No 2: July 2023
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i2.22313

Abstract

State standardization in realizing the legitimacy of halal products focuses on the rules in Law No. 33 of 2014, which regulate Halal Product Guarantee. The halal label is a sign of the halal statement of a product and a halal guarantee for Muslim consumers in Indonesia. The company’s self-claim on the Halal certification serves as one of the problems besides the issue of habituation. In this vein, Halal certification is designed to control and regulate product halalness in the form of supervision to gain each producer’s acceptance. This article aims to determine the state's role and regulations as a panopticon for producers to register their products to obtain halal certification. The method used in this article is a qualitative approach using library research and the theory panopticon perspective of Michel Foucault to analyze it. The results of this article show that the state and regulations have yet to arrive at the panopticon system in the absence of strong law enforcement. This regulation functions as a monitoring tool for producers by referencing the halal label and its certification printed on the product. The implication of halal certification, a mechanism from internalizing power over every product in circulation to ensure quality and safety in the production process to achieving the status of tested halal, constitutes a more forceful discipline method.

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