cover
Contact Name
Muhammad Nizar
Contact Email
nizaryudharta@gmail.com
Phone
-
Journal Mail Official
malia@yudharta.ac.id
Editorial Address
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Location
Kab. pasuruan,
Jawa timur
INDONESIA
MALIA
ISSN : 20879636     EISSN : 25492578     DOI : -
Core Subject : Economy,
Jurnal Malia terbit sejak 2011, setiap enam bulan sekali bulan Maret dan Agustus, merupakan jurnal ekonomi dan perbankan syariah yang menyajikan artikel hasil penelitian (empiris) serta isu-isu yang mencakup ekonomi syariah, keuangan syariah dan perbankan syariah.
Arjuna Subject : -
Articles 125 Documents
Motivates that Influence Sharia Accounting Students to Become Auditors Rahmasari, Yusnia; Dyah Pravitasari
MALIA: Jurnal Ekonomi Islam Vol 15 No 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i1.4257

Abstract

The purpose of this research is to gather data on factors such as accounting knowledge, professional training, market considerations, and ethical scandals related to the interest of Sharia accounting students in pursuing a career as auditors. This research employs a quantitative approach with purposive sampling as the method of data collection, primarily through surveys. The data is analyzed using descriptive statistics, data testing, classical assumptions, and hypothesis testing techniques. The findings of the research indicate that factors such as accounting knowledge, professional training, and ethical scandals have an impact on the desire of Sharia accounting students to become auditors. However, the variable of market considerations does not influence the willingness of Sharia accounting students to pursue a career as auditors. This research contributes to the field by shedding light on the motivations and influences that drive Sharia accounting students to choose a career as auditors. It adds valuable insights into the factors that impact their career choices within the context of ethical considerations and professional development.
The Implementation of Halal Network Indonesia (HNI) Business Among Muslim and Non-Muslim Communities Abdillah Mundzir; Aminatuz Zukhriyah; M. Sulhan
MALIA: Jurnal Ekonomi Islam Vol 15 No 2 (2024)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i2.4308

Abstract

This research aims to describe the assumptions of mountain communities (Tosari and Nongkojajar) in using Halal labeling products (HNI) during the pandemic. The research design employed in this study is quantitative descriptive research with an associative or relational approach. Data collection techniques utilized research instruments, and the data analysis is quantitative/statistical, with the objective of testing the predetermined hypotheses. The researcher determined a sample size of 65 individuals using the Slovin formula, who then became one of the research targets for obtaining several data points. The research findings indicate that both non-Muslim and Muslim communities in Tosari and Nongkojajar generally prefer HNI for their daily needs and health due to the sense of security and high trust placed by the community in the HNI halal label. The implications of this research extend to the development of the local economy, the creation of sustainable business models, and the formulation of policies for the government.
Optimization of the Management of Zakat, Infaq, and Shadaqah Funds at the BAZNAS Kabupaten Bojonegoro Adinda Pramesti Indah Cahyani; Taufiqur Rahman
MALIA: Jurnal Ekonomi Islam Vol 15 No 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i1.4324

Abstract

This research aims to find out how optimal and what the zakat management strategy has been carried out by BAZNAS Kabupaten Bojonegoro. This research uses a qualitative research method with a field study approach, with the primary data from BAZNAS Kabupaten Bojonegoro and secondary data comes from other literature. The results of this research are that BAZNAS Kabupaten Bojonegoro, in optimizing zakat, infaq, and shadaqah funds, has 5 reception services and 5 distribution programs. The collection strategy is traditional and modern methods, then the distribution strategy places more emphasis on 5 distribution programs. So it can be said that the management of zakat, infaq, and shadaqah funds that has been carried out is almost optimal, marked by the achievement of the management targets that have been set. In this research, what differentiates it from other research is that it lies in the research object and also the research topic studied.
The Sharia Compliance Analysis of the Mudharabah Contract at PT Permodalan Nasional Madani Mekaar Syariah Wulandari, Putri; Nasik, Khoirun
MALIA: Jurnal Ekonomi Islam Vol 15 No 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i1.4370

Abstract

Financial institutions in Islam are governed by rules of halal (permissible) and haram (forbidden). One example of an Islamic financial institution is PNM Mekaar Syariah, which operates under various Sharia contracts. To ensure its Sharia compliance, it is necessary to analyze its pillars, conditions, and mechanisms. The objective of this research is to examine the Sharia compliance of the Mudharabah contract used in capital financing at PNM Mekaar Syariah, focusing on the branch in Prambon. This study adopts a qualitative descriptive approach. The findings reveal that PT PNM Mekaar offers Sharia-compliant capital financing products, as demonstrated by the research findings on the practice of capital provision by PNM Mekaar Syariah to its customers. However, there are some pillars and conditions that do not align with Sharia principles, leading to the deterioration of the Mudharabah contract's validity.
Pentahelix Synergy in Halal Certification of Micro and Small Business Products at the Purwosari MSME Center Aslikhah
MALIA: Jurnal Ekonomi Islam Vol 15 No 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i1.4727

Abstract

This research aims to determine and analyze Pentahelix's synergy in implementing halal product certification for Micro, Small Enterprises (UMK) at the Purwosari UMKM Center (SEKAR). The increasingly urgent need for halal products in the global market makes halal certification an important aspect for the competitiveness of MSEs. Through a qualitative approach with in-depth interviews, participant observation, and document analysis, this research will investigate the interactions and roles of each Pentahelix pillar—government, micro and small industry players, academics, the SME community, and mass media—in supporting the implementation of halal certification for MSE products in the SEKAR community. The results of this research can provide in-depth insight into the contribution of each pillar and develop policy recommendations to strengthen the halal certification ecosystem for MSE products in the Purwosari MSME center. This research contributes to the literature on Pentahelix synergy and the implementation of halal certification at the Micro and Small Business level in Indonesia.
The Influence of Third-Party Funds and Financing on the Operational Profit of Bank Bukopin Sharia for the Period 2014-2022 Aprilia, Yohana; Maika, Ruslianor
MALIA: Jurnal Ekonomi Islam Vol 15 No 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i1.4826

Abstract

Third Party Funds and Financing are important indicators for Bank Bukopin Syariah, both indicators indicate sustainable activity. Because of this, it is considered a source of income for Bank Bukopin Syariah. This study aims to analyze the impact of external funding and financing on Bank Syariah Bukopin's operational profit from 2014 to 2022. Monthly financial statements are analyzed using quantitative descriptive approaches. In this study, we utilize linear regression to examine standard assumptions about operating profit (Y), financing (X2), and third-party funding (X1). The study found that Third Party Funds on Operating Profit had a significance value of 0.019 (<0.05), whereas Financing on Operating Profit had a significance value of 0.003 (<0.05). Financial backing from outside sources has a substantial impact on operational profit at Bank Bukopin Syariah.
The Financing Strategy of BMT An’fa NU as Supporting Member’s Business in Pucang Village Fitriani, Wulan; Fitriyani, Yeny; Pudail, Muhammad
MALIA: Jurnal Ekonomi Islam Vol 15 No 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i1.4855

Abstract

This study explores the role of Sharia Financing in BMT Anfa' NU Pucang, emphasizing its alignment with Islamic principles. It focuses on financing product types, operational methods, and strategies employed by BMT, specifically utilizing mudharabah and murabahah contracts. Interview results with BMT management underscore the organization's foundation, legal structure, and financial strategies. The research methodology employs a qualitative approach, literature review, and interviews, with data analysis utilizing thematic coding. BMT Anfa' NU provides inclusive financial access, supports micro-economic sustainability, and facilitates community empowerment. Innovations such as transparent profit-sharing offerings, no administration fees, and zakat tax deductions demonstrate BMT Anfa' NU's commitment to creating fair and sustainable financial solutions. The result is expected to bring more knowledge and another perspective on the financing strategy that can be applicable or can be developed in the next research. The limitation of this research is that it just takes one BMT for the subject of research.
Effective Strategy to Reduce Import Level of Fashion Products by Coaching Millennial Students Independently Creative Islamic Boarding School in Indonesia Muhammad Fahmul Iltiham; Wiwin Ainis Rohtih
MALIA: Jurnal Ekonomi Islam Vol 15 No 1 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i1.4915

Abstract

This research aims to recognize the role of Islamic boarding schools (pesantren) in nurturing entrepreneurship as an effort to overcome competition from foreign products. Islamic boarding schools have the potential as educational institutions that shape individuals who are religious and independent, aligning with the goals of the entrepreneurship program. Enhancing entrepreneurship in Islamic boarding schools is a necessity to ensure that students (santri) are not only competent in religious aspects but also possess economic self-reliance. This is expected to have a significant impact on the economy, especially in creating entrepreneurs from among the students. With a large number of Islamic boarding schools and students, these institutions have a strategic potential to support national economic development. Many Islamic boarding schools have established cooperatives, developed small and medium-sized business units or industries, and have business incubators. The research method used is qualitative, employing data collection techniques through observation, interviews, and documentation. The study was conducted at an Islamic boarding school in Pasuruan Regency. The results indicate that Islamic boarding schools in Pasuruan Regency play a crucial role in training modern industrial entrepreneurs by establishing various business units such as food, clothing manufacturing, and accessories. Entrepreneurship programs empower students and the community, improve their well-being, and create job opportunities. The involvement of students in entrepreneurship at the Islamic boarding school has resulted in alumni establishing similar businesses that serve the broader Pasuruan Regency area.
A Review on Islamic Corporate Governance Research in Islamic Financial Institution Izzani Ulfi; Rizaldy, Muhamad Rizky
MALIA: Jurnal Ekonomi Islam Vol 15 No 2 (2024)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v15i2.5091

Abstract

Research development in Islamic corporate governance is way behind the conventional counterpart. This is a call to Muslim scholars to put more attention and effort into the development of Islamic corporate governance through research. This paper aims to be a stimulus in this agenda by developing a research mapping in Islamic corporate governance literature especially within Islamic financial institutions. By employing the bibliometric method, this paper is expected to provide an overview related to the journey of Islamic corporate governance research and future research directions by reviewing 295 articles related to Islamic corporate governance in the Scopus database. The studies used as objects of this research are articles, reviews, and conference papers indexed by the Scopus database and are written in English only, assuming that these articles can represent high-quality research in the field of Islamic corporate governance. Most of the analyzed research was conducted within the scope of Islamic banking, thus, there is a huge demand to do research beyond Islamic banking area such as Islamic insurance and Islamic microfinance. This research will make it easier for researchers to get a comprehensive picture regarding the development of literature in the field of Islamic corporate governance in all Islamic financial institutions.
Productive Zakat Sociopreneur as an Effort to Alleviate Poverty in Sustainable Development (SDGs): a Study on BAZNAS Surabaya City Alfin Maulana; Fitryani; Hafidz Novantori; Nova Hardiansyah
MALIA: Jurnal Ekonomi Islam Vol 16 No 1 (2024)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v16i1.5485

Abstract

Introduction: This study analyzes the implementation of productive zakat distribution by BAZNAS in Surabaya and its role in achieving the Sustainable Development Goals (SDGs), focusing on poverty reduction and sustainable development through sociopreneurship. Methods: Using a qualitative descriptive approach, data were gathered via in-depth interviews, observations, and snowball sampling. The study examines collaborative efforts between BAZNAS, the Surabaya City Government, and local cooperatives. Results: The findings highlight the success of the Surabaya Berdaya program, which supports 17 zakat recipients through social entrepreneurship, reducing poverty and fostering sustainable development. Conclusion and Suggestion: The productive zakat sociopreneur program effectively advances the SDGs by alleviating poverty and empowering communities. Future efforts should enhance collaboration and scalability to maximize its impact.

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