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<![CDATA[Implementasi Qiyas Dalam Ekonomi Islam ]]>
<![CDATA[Ahmad Masyhadi]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 1 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[Qiyas is the fourth source of law in Islam, apart from the disagreements that occur among the scholars regarding the jujjahan of qiyas, this method of taking the law provides a wide way in which all the problems we face can be found a legal basis. In this way there is no reason for us to leave something without legal clarity. Although this is an excuse for those who reject qiyas even though they base their statements on the word of Allah SWT., But logically it is also impossible for something to be left without a decision, only that issue is not discussed in the text. However, the qiyas method as the fourth source of law must still prioritize the provisions of the three previous sources of law. Judging from the various kinds of 'illat, then the exploration of the law through the way of qiyas, must be carried out carefully and carefully. The dynamics of development and innovation of Islamic financial contracts in the Islamic economy, of course, will increasingly model according to the times. Therefore, it is a challenge that Muslim scholars must answer so as not to become a concern for the ummah when the application of Islamic financial contracts is packaged in a modern way so that on the one hand they must use the qiyas method to determine their legal status. This noble project, for example, can be formulated in an encyclopedia of contemporary sharia financial contracts that uses the qiyass method in determining the ashl and furu'nya from the perspective of Islamic law.]]>
<![CDATA[Analisis Kinerja Keuangan Terhadap Kemampuan Penyaluran Pembiayaan Perbankan Syariah ]]>
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 1 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[The purpose of this study is to analyze the financial performance of Islamic banking which is measured by three variables, namely Capital Adequacy Ratio (CAR), Third Party Funds, Non Performing Financing (NPF) on Islamic Banking Financing which is listed on the Indonesia Stock Exchange. This type of quantitative research uses secondary data. The population of this study were 16 companies with a sample of 10 companies with a research period of five years in order to obtain a sample of 50 samples. The analysis technique used in this research is Multiple Linear Regression. After testing, the results show that partially the Capital Adequacy Ratio (CAR), Third Party Funds, Non Performing Financing (NPF) have an influence on the financing of Islamic banking. Simultaneous test results based on table F show that the Capital Adequacy Ratio (CAR), Third Party Funds (DPK), Non Performing Financing (NPF) on Islamic banking financing have an influence.]]>
<![CDATA[Akuntansi Wa’d Dalam Akad Pembiayaan Murabahah: (Pendekatan PSAK Syariah No.111) ]]>
<![CDATA[Eni Latifah]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 1 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[This study aims to determine whether there is wa'd accounting in the murabahah financing contract. Wa'd accounting has an impact on financial reports, especially related to murabahah financing in financial institutions, both banking and non-banking. In Wa'd Accounting, there is an alternative accounting treatment for items that are hedged. However, Wa'd accounting has not met the criteria for assets or liabilities so that it is not recognized in the financial statements when giving or receiving wa'd from other parties.]]>
<![CDATA[Peran Bank Muamalat KCP Sumenep Dalam Usaha Pemberdayaan dan Pengembangan Ekonomi Di Kabupaten Sumenep ]]>
<![CDATA[S. Hikmah Jamil]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 1 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[This study aims to determine the role of Bank Muamalat KCP Sumenep to empowerment and developing the economy in Sumenep Regency. This research uses qualitative methods and descriptive data analysis techniques. The object of research is Bank Muamalat KCP Sumenep. The results showed that the role Bank Muamalat KCP Sumenep is very important to empowerment and developing the economy in Sumenep Regency. These roles are: developing the Hajj and Umrah service business segments, collaborating with educational institutions, as well as marine commodity-based businesses. Adding a repertoire of Islamic economic institutions in Sumenep and creating synergies with the Bank Perkreditan Rakyat Syariah (BPRS) in Sumenep Regency.]]>
<![CDATA[‘Urf Tebbasan Jagung Masyarakat Sembilangan Kecamatan Bangkalan : (Menakar Praktik Tradisi Dalam Perspektif Hukum Islam) ]]>
<![CDATA[Khoirun Nasik]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 1 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[Corn cutting has become a rooted tradition in the Sembilangan community. A village is located in Bangkalan Madura District. Unlike the general muamalah transaction rules which require that the goods be certain and clear. This practice uses a sampling technique to determine the quality of the maize. Each paddy field is taken five to seven fruits. Meanwhile, determining the price based on land area. This research is a type of field research with a descriptive analysis method with a juridical empirical approach. The primary data source used is data obtained from the local village, while the secondary data source is obtained from books related to buying and selling, one of which is the fiqih mu'amalah book. The results showed that the sale and purchase of maize by means of slaughter included 'urf which is not against syar'i, entered into the jizaf (estimation) buying and selling model, namely buying and selling without knowing the content of the goods and the scales in detail, but basically the goods those that are sold have certain measurements, weights or numbers in detail. Buying and selling jizaf is a light gharar category.]]>
<![CDATA[Jual Beli Harta Wakaf Bekas Bongkaran Masjid Perspektif Ulama Syafi’iyah ]]>
<![CDATA[Eka Nur Safitri, Suad Fikriawan, Nafi’ah]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 2 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[The rewards that will not be broken after death; shodaqah Jariyah, useful knowledge and pious children who pray for their parents. Among Islamic schools of thought, mosques have their own laws that are different from those of other waqf items. According to the Syafi'iyah scholars, property that is waqf regardless of the wakif belongs to Allah and means to hold onto property forever. The method used is qualitative, or research methods based on the philosophy of postpositivism, or interpretive and constructive paradigms, which view social reality as a unified whole. The results showed that the difference between istinbat among the Syafi'iyah ulama, the writer tended to be the opinion of the Syafi'iyah ulama who allowed the sale and purchase of waqf items from the demolition of mosques. Based on the reality in the community, buying and selling of used waqf objects from the mosque is allowed because it does not bring benefits to waqf and with this sale it will bring new benefits to waqf assets, and this is inseparable from the aspect of the benefit of the people.]]>
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Harga Saham Perusahaan Farmasi Periode 2017-2019 ]]>
<![CDATA[Karimatus Zahro S. Hikmah Jamil]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 2 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[The purpose of this study was to determine the effect of financial performance on stock prices in pharmaceutical companies listed on the Sharia Securities List (DES) for 3 years. One way to analyze the value of stock prices is using financial ratio analysis. The ratios used in this research are Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover and Price Earning Ratio. The sampling technique used purposive sampling technique which consisted of 5 companies. The data source uses the company's financial statements and stock prices from the official website of the Indonesia Stock Exchange (IDX) or the Indonesia Stock Exchange (IDX). The research approach uses quantitative with descriptive methods. Data analysis used panel data regression analysis with data analysis tools Eviews 9. The results of the simultaneous analysis showed that financial performance had a positive effect on stock prices of pharmaceutical companies. The value of the coefficient of determination in this study is 0.871935 which explains the variation of the dependent variable by 87.19% while 12.81% is explained by other independent variables outside the model.]]>
<![CDATA[Impulse Buying Behavior Generasi Milenial: Valuasi Maslahah Fintech Ovo dan Go-Pay ]]>
<![CDATA[Tutut Alawiyah]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 2 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[Abstract: The people's consumption behavior continues to experience a shift in line with the increase in income and technological developments that penetrate the financial sector. The availability of convenience through fintech platforms makes the public, especially the millennial generation, moved to change in all fields to meet needs. In meeting needs, inherent characteristics such as short-term thinking, impulsivity and adaptive technology. These three characteristics of buying behavior make the millennial generation more comfortable with the presence of OVO and Go-Pay. OVO and Go-Pay also offer various promos that encourage impulsive buying to get out of hand. In this case, the millennial generation is entering the planned impulse buying type on the use of OVO and Go-Pay because the frequent consumption of the millennial generation is due to the presence of promos/discounts. According to al-Shāṭibī, benefit can be realized by meeting the needs of ḍarūriyāt, hājiyat, and taḥsīniyāt, from which ḍarūriyāt's needs are ensured, welfare is formed before reaching other needs. Because the fulfillment of ḍarūriyāt can prevent oneself from being damaged, that through ḍarūriyāt one understands how to guard al-kulliyāt al-khamsah. However, the facts are inversely proportional to what they should be.]]>
<![CDATA[Wakaf Produktif Berbasis Digital Sebagai Instrumen Pengembangan Kebijakan Moneter Islam ]]>
<![CDATA[Diniyah Sukma, Eny Lathifah]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 2 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[The purpose of this study is to determine the role of digital-based productive waqf in the Islamic financial institution as an instrument for developing Islamic monetary policy. This research uses library research method. The research data were collected through text reading and then analyzed using descriptive analytical methods. The result of this research is that the Islamic monetary policy in Indonesia can be developed through digital-based productive waqf instruments developed by Islamic financial institution in the form of programs managed by waqf management institutions in Indonesia, so that prosperity is achieved in life and is able to increase the development of the Islamic economy.]]>
<![CDATA[Penyelesaian Pembiayaan Murābahah Bermasalah Di PT. BPRS MAM Cabang Kulon Progo Tahun 2018-2020 ]]>
<![CDATA[Fathudin]]>
<![CDATA[ Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 2 (2020): Al-Musthofa: Journal of Sharia Economics ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah ]]>
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<![CDATA[The Murābahah contract is a contract that is in great demand by Sharia Financial Institutions due to safety factors and minimal risk compared to the Mudhārabah and Musyārakah contracts. However, in its implementation, there is no problematic Murābahah financing, such as Murābahah financing at PT. BPRS MAM (Mitra Amal Mulia) Kulon Progo Branch 2018-2020. This study aims to look at the factors that help problematic Murābahah financing and see from the form / method of solving problematic Murābahah financing at PT. BPRS MAM Kulon Progo Branch. The method used is a qualitative method, namely conducting data interview techniques through interviews, observation and documentation. The results showed that the factors causing the problem were triggered by two factors, namely internal factors and external factors. Meanwhile, in the settlement of problematic Murābahah financing at PT. BPRS MAM Kulon Progo Branch uses several stages of settlement with the last alternative which is achieved through the Religious Court (PA) by executing collateral owned by customers.]]>
