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Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman
Published by Institut Agama Islam Negeri Padangsidimpuan
ISSN : 23564628     EISSN : 25798650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman is a peer-reviewed journal, is an economics publication of original research and writing on islamic economics. The journal aims to provide a forum for scholarly understanding of the field of islamic economics and has an important role in promoting the process that accumulated knowledge, values of islamic, and skills. Scientific manuscript dealing about islamics economics topics are particularly welcome to be submitted. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in economics.
Arjuna Subject : -
Articles 214 Documents
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INCOME SMOOTHING IN SHARIA ACCOUNTING: STUDY OF LITERATURE Siregar, Tapi Rumondang
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i1.6883

Abstract

Income smoothing is a process that manipulates the timing of earnings or earnings reports so that reported earnings look stable and good. Income smoothing usually occurs because the profit generated is not according to the company's expectations. Managers doing income smoothing  basically want to get various economic and psychological benefits. The purpose of this study is to describe the literature on income smoothing in Islamic accounting for a period of five years, 2017-2022. The research method used in this study is qualitative research with content analysis of papers from the Google Scholar database. Researchers found 154 papers, after going through a selection process, the author finally reviewed 25 articles that were considered the most relevant. Researchers found four themes related to income smoothing in Islamic accounting, namely the influence factor of companies doing income smoothing, income smoothing behavior in Islamic banks, comparison of income smoothing behavior of Islamic banks with conventional banks and income smoothing in a Sharia perspective. 
Implications Of The Time Value Of Money Concept On Sharia-Based Retirement Planning Based On Dsn-Mui Fatwa No. 88/Dsn-Mui/X/2013 Syarif, Anwar; Yafiz, Muhammad
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i1.19115

Abstract

Implementing the time value of money in pension funds cannot be separated from the knowledge of economists, the need for literature related to this matter, especially about the time value of money, where the value of money today will not be the same as the value of money in the future, MUI Fatwa No. 88/DSN-MUI/X/2013 provides guidelines for sharia-based pension fund management, prioritizing the principles of justice, transparency and halal investment. This research reviews the implications of the TVM concept in the context of sharia-based retirement planning in accordance with the guidelines of MUI Fatwa No. 88/DSN-MUI/X/2013. The research method used is library research using various secondary sources as research material. This type of research uses library research where the author combines and collects data by reading articles and books to produce accurate data. The research results found that the application of sharia principles in managing pension funds can provide a guarantee of fair and sustainable value for pension participants. This research highlights the importance of synergy between TVM principles and sharia guidelines in retirement planning.
Manajemen Risiko Operasional Dengan Metode Coso: Enterprise Risk Management Modifikasi Pada Nu Care Lazisnu Wonocolo Rusyadi, Dini Amelia; Fuad, Lian
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i1.13813

Abstract

Lembaga zakat perlu memberi perhatian terhadap munculnya berbagai risiko agar reputasi tetap terjaga. penerapan manajemen risiko di OPZ merupakan tindak lanjut yang menjadikan OPZ sebagai  lembaga yang siap mengelola dan menghadapi tantangan zakat sehingga dapat melakukan perbaikan dan pengambilan keputusan yang tepat. Penggunaan metode COSO: Enterprise Risk Management  modifikasi mampu mengkalsifikasikan tingkatan risiko yang akan diukur menggunakan empat skala yakni kemungkinan (likelihood, L), besaran dampak (impact, I), tingkat kerentanan (vulnerability, V) dan kecepatan terjadinya risiko (speed of onset, S). Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mendeskripsikan atau menggambarkan secara lengkap situasi yang terjadi dalam masalah yang diteliti dari fenomena alamiah maupun rekayasa manusia. Hasil penelitian menujukkan bahwa yang teridentifikasi dari risiko operasional yaitu terdapat 15 risiko. Klasifikasi tingkatan risiko pada NU Care LAZISNU Wonocolo terbagi menjadi 3 tingkatan yakni risiko tinggi, risiko sedang, dan risiko rendah. 
Transforming Consumer Demand In The Age Of Digital Disruption: Evidence From Digital Ethnography (Netnography) And Islamic Economics Syarif, Anwar; Syafii, Herman; Gea, Titi Inri Ani; Harahap, Ira Damayanti; Harahap, Muhammad Yusuf; Ridwan, Muhammad
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 2 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i2.19134

Abstract

The digital economy has changed how consumers make purchasing decisions. The growth of e-commerce, social media platforms, digital recommendations, and digital payment systems has made consumption more fast-paced and emotionally driven. This study explores changes in consumer demand in the digital economy from an Islamic economics perspective, focusing on ethical and welfare issues.This research uses a qualitative method through digital ethnography. Data were collected by observing publicly available consumer activities, such as comments, reviews, and shopping experiences on platforms like Shopee, Tokopedia, TikTok Shop, Instagram, and TikTok. The data were analyzed using thematic analysis.The results show that consumer demand is influenced by algorithms, promotional pressure, and easy payment systems such as e-wallets and Buy Now Pay Later (BNPL). These features encourage impulsive buying and reduce control over spending. Some consumers later realize the risk of overconsumption and financial problems.From an Islamic economics perspective, these patterns raise ethical concerns related to Maqāṣid al-Sharī‘ah, especially the protection of wealth and rational thinking. This study highlights the need for ethical digital platforms, better consumer awareness, and policies that support responsible digital consumption.

Page 22 of 22 | Total Record : 214

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