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Adzkiya : Jurnal Hukum dan Ekonomi Syariah
Published by Institut Agama Islam Negeri Metro Lampung
ISSN : 23554215     EISSN : 25280872     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
ADZKIYA: Jurnal Hukum dan Ekonomi Syariah (E-ISSN: 2528-0872 P-ISSN: 2355-4215) diterbitkan oleh Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Metro. Jurnal ADZKIYA terbit dua kali dalam setahun yaitu bulan Maret dan September.
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Articles 152 Documents
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PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILTY (ICSR) DAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE(Studi Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2020-2022) Kurniawan, Agus; Komalasari; Supaijo; Mustofa, Ulul Azmi
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9634

Abstract

This study aims to determine how much influence Islamic Corporate Social Responsibility (ICSR) which is proxied by Islamic Social Reporting (ISR), Good Corporate Governance (GCG) proxied by the Board of Independent Commissioners, Managerial Ownership and Institutional Ownership on Financial Performance. The research method used is quantitative descriptive with multiple linear regression analysis. The population of this study was 30 companies which were then taken using purposive sampling and the number of samples used was 54. The results showed that Islamic corporate social responsibility through Islamic social reporting had a significant negative effect on financial performance. The variable of good corporate governance through the Board of Independent Commissioners has a positive and insignificant effect on financial performance, for managerial ownership has a negative effect, not significant on financial performance, while institutional ownership has a significant positive effect on financial performance. Based on the results of statistical testing of Islamic Corporate Social Responsibility, the Board of Commissioners is independent, managerial ownership, and institutional ownership have a positive and significant effect on financial performance.
Faktor-faktor yang Mempengaruhi Fraud pada Koperasi Simpan Pinjam di Indonesia Tania, Atika Lusi; Atika Lusi Tania, Atika Lusi Tania; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9694

Abstract

Koperasi merupakan soko guru perekonomian nasional yang memiliki peran strategis dalam mendukung pertumbuhan ekonomi masyarakat Indonesia. Namun, dalam praktik pengelolaannya, koperasi simpan pinjam seringkali dihadapkan pada permasalahan kecurangan (fraud). Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor penyebab terjadinya fraud pada koperasi simpan pinjam. Metode yang digunakan dalam penelitian ini adalah studi literatur terhadap berbagai artikel ilmiah yang membahas faktor-faktor penyebab fraud pada koperasi. Hasil penelitian menunjukkan bahwa penyebab utama terjadinya fraud dijelaskan melalui perspektif fraud diamond, yang mencakup tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Selain itu, fraud juga dipengaruhi oleh lemahnya sistem pengendalian internal, yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, dan pemantauan. Faktor lain yang turut berkontribusi terhadap terjadinya fraud antara lain adalah kewenangan yang tidak seimbang, tingkat moralitas individu, ketidaksesuaian kompensasi, rendahnya integritas, budaya organisasi yang permisif, asimetri informasi, lemahnya komitmen organisasi terhadap regulasi, serta tidak efektifnya sistem reward dan punishment. Moralitas keislaman juga ditemukan sebagai faktor penting dalam mencegah terjadinya fraud pada koperasi simpan pinjam.
Menjaga Standar Kehalalan Produk Usaha Mikro Kecil dan Menengah Pasca Mendapatkan Sertifikasi Halal di Kota Metro Fauzi, Ahmad Agus; Lutfi Nuraini; Yusniarti, Astri
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.10117

Abstract

This study examines the efforts of Micro, Small, and Medium Enterprises (MSMEs) in maintaining halal product standards after obtaining halal certification in Metro City. Halal certification is a business ethic that should be carried out by producers as a halal guarantee for consumers. The number of MSMEs in Metro City is currently 19,824 spreadacross sub-districts and villages. Although MSMEs that have obtained halal certificates benefit in terms of consumer trust and market access, they often experience difficulties in maintaining halal product quality standards. This study is a qualitative study with a field research method. Data were obtained from interviews and observations with several business actors spread across Metro City as well as several sources from journal articles and related books. Based on the research that has been conducted, it was concluded that most MSMEs in Metro City have halal certification. MSME actors strive to maintain halal product standards, both before and after obtaining halal certification. Maintaining here is not only by attaching a halal label, but also maintaining the quality of the basic substances or materials and maintaining the source of how to process them into finished goods and ready to be distributed.
Pembiayaan Pembiayaan Bank Syariah Untuk Mengembangkan UMKM: Pembiayaan Bank Syariah Untuk Mengembangkan UMKM (Studi Kasus Pada Nasabah BRI Syariah Kantor Cabang Jambi) Afriyadi, Muhammad Muchsin
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 8 No 02 (2020): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v8i02.2387

Abstract

ABSTRACT Islamic financing their customers can make free of the economic difficulties faced, on the basis of sharia aspects and avoid usury, this is expected to be a way for customers of Bank Syariah can be separated from the problem of poverty faced. The research objective is to study in depth the perception of consumers about financial products and the impact of their financing by BRI Syariah Kantor Cabang Jambi to develop SMEs. Method research explain that location research on BRI Syariah Kantor Cabang Jambi and at home each subject. Approach research Qualitative with type research phenomenology, experience subjective or experience phenomenological; or something studies about awareness from perspective principal from someone. Researchers with approach phenomenologically attempted understand mean from something event and each other influence with human in situation certain. Results research showing that perception customers from Informant revealed satisfaction to financing already conducted at BRI Syariah Kantor Cabang Jambi is good from systems, rules, services or installments to be paid. Impact from existence financing from BRI Syariah Kantor Cabang Jambi against the development of SMEs is increased capital used for increase the stock of goods to be sold, added tool support effort, expand and fix the place effort, from development the benefits from business the too increased. Keywords : Financing, Islamic Banking, SMEs
Strategi Penegakan Hukum terhadap Pelanggaran Prinsip Syariah dalam Transaksi Perbankan dan Keuangan Islam di Indonesia: Analisis Multi-Level Regulasi dan Mekanisme Pengawasan Fikri, Ahmad Lutfi Rijalul; Supriyadi; Hajati, Nisa
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 2 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/h1exdf88

Abstract

This study analyzes multi-level law enforcement strategies against Sharia principle violations in Indonesian Islamic banking and finance, examining regulatory frameworks from national legislation (UU No. 21/2008) to institutional oversight by OJK, DSN-MUI, and Sharia Supervisory Boards. The research focuses on three primary violation categories: riba (interest-based transactions), gharar (excessive uncertainty), and maysir (speculative transactions), evaluating enforcement mechanisms across four levels: national regulatory framework, Sharia court adjudication (BASYARNAS and Religious Courts), institutional supervision (OJK and Bank Indonesia), and internal compliance systems. Using triangulation methods combining qualitative descriptive approaches with quantitative secondary data and legal document analysis (POJK regulations, DSN-MUI fatwas, court decisions), data was collected from academic sources, indexed journals, official legal documents, and international case studies. Key findings reveal enforcement fragmentation across regulatory levels, with gaps between UU 21/2008 provisions, POJK implementation, and DSN-MUI fatwa compliance. Religious Court decisions show inconsistent Sharia principle application, while OJK supervision data indicates varying compliance rates across violation categories. Current mechanisms suffer from regulatory fragmentation and lack of standardized protocols. The study develops an integrated multi-level Sharia law enforcement framework, comparing best practices from Malaysia, UAE, and other countries, recommending: (1) harmonizing multi-level regulatory frameworks; (2) strengthening OJK-DSN-MUI-Sharia court coordination; (3) standardizing violation categorization and sanctions; and (4) leveraging technology for compliance monitoring to create a more effective Sharia legal system
Price, Brand Image, and Halal Certification as Determinants of Muslim Consumers’ Purchase Decisions for Sate Ayam H. Tukri Sobikun Ponorogo Rizqullah, Maula Falih; Imari, Iqbal
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 2 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/hsw21a36

Abstract

The Indonesian people widely consume satay as one of their culinary delights. Ponorogo is one of the cities in Indonesia where there are satay restaurants. One of the most dominated places by visitors is Sate Ayam H. Tukri Sobikun Ponorogo. This study aims to measure the effect of price, brand image, and halal certification on Muslim purchasing decisions for Sate Ayam H. Tukri Sobikun Ponorogo and how significant the effect is. This research was conducted by distributing questionnaires to 155 respondents of Sate Ayam H. Tukri Sobikun Ponorogo consumers in Ponorogo with the sample selection method being non-probability sampling of the Purposive Sampling type, where the sample was selected based on people who were easy to meet and willing to cooperate. The analysis tool was used to measure the effect of price, brand image, and halal certification on Muslim Purchasing Decisions is multiple linear regression analysis and the data is processed using the SPSS program. The results showed that Price has a significant effect on Muslim purchasing decisions at sate ayam H. Tukri Sobikun Ponorogo, brand Image has a significant effect on Muslim purchasing decisions at sate ayam H. Tukri Sobikun Ponorogo, halal certification has no significant effect on Muslim purchasing decisions sate ayam H. Tukri Sobikun Ponorogo.
Perlindungan Debitur dalam Pembiayaan Melalui Jaminan Fidusia: Analisis Hukum Ekonomi Syariah Pratama, Alandra; Sunaryo; Zazili, Ahmad; Rohaini; Kasmawati
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 2 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/jk886946

Abstract

The use of fiduciary guarantees in Sharia-based consumer financing raises legal issues concerning debtor protection, particularly regarding justice, legal certainty, and execution mechanisms. Juridically, fiduciary guarantees function as instruments for creditor protection; therefore, debtor protection does not arise from the guarantee itself but from legal regulations and limitations on its execution. This study aims to analyze debtor legal protection in Sharia-based consumer financing utilizing fiduciary guarantees from the perspective of Indonesian positive law and Islamic economic law. This research employs a normative legal research method with statutory and conceptual approaches. The findings indicate that the regulation of fiduciary guarantees has not fully ensured debtor protection, especially in execution practices. From the perspective of Islamic economic law, such practices potentially contradict the principles of justice, the prohibition of oppression (ẓulm), and the objectives of maqāṣid al-sharī‘ah, particularly the protection of property (ḥifẓ al-māl). Therefore, the application of fiduciary guarantees in Sharia financing must be harmonized with the principles of rahn, the nature of Sharia contracts, as well as DSN-MUI fatwas and Sharia financial regulations issued by the Financial Services Authority.
Living Fatwa: Studi Fatwa DSN-MUI Tentang Jasa Keperantaraan di Indonesia Mustakim, Andi Ardiyan; Indonesia; Islahudin, Ahmad Noor; Fitriyah, Faridatul; Masduki, M. Alwan
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 2 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/yhp1h142

Abstract

This article aims to examine the transformation of fatwas of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) regarding brokerage services in the perspective of living fatwa. The main issue raised is the weak binding power of religious fatwas in the realm of positive law, which often causes fatwas to be ignored in the public policy-making process. However, DSN-MUI fatwas related to brokerage services have proven to make a significant contribution in inspiring the formation of legal norms contained in legislation in the banking sector and financial transactions in Indonesia. Therefore, the focus of this article is directed at the study of fatwas on brokerage services as a representation of normative-religious norms in banking practices and financial transactions. Thus, it complements other studies on living fatwas. This article examines how fatwas on brokerage services have been transformed into a living norm in the Indonesian regulatory context, and identifies the main characteristics underlying this transformation. This research is a literature review with a living fatwa approach. The results show that the transformation of Islamic norms in the form of fatwas on brokerage services has a strategic role in influencing the birth of regulations that integrate sharia principles into the national legal system, especially in the field of transactions and finance. The laws and regulations governing brokerage services in Indonesia can be understood as a form of “institutionalization” of the norms previously formulated through the DSN-MUI fatwa. This article argues that these fatwas perform two main functions: first, as a reinforcement of state policy for the public good (ta'yidi); and second, as a normative source in the formulation and making of public policy (insya'i). Furthermore, DSN-MUI fatwas that have undergone transformation into the national legal system in a living perspective display characteristics that are implementative, visionary, scientific, and responsive to social dynamics (dynamic movement).
Pengaruh Zakat Produktif terhadap Pengentasan Kemiskinan di Indonesia 1995 - 2023 Saessatya, Zarel; Atmanti, Hastarini Dwi
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 2 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/vj6dex21

Abstract

This study examines the empirical relationship between productive zakat and poverty alleviation in Indonesia, utilising the Autoregressive Distributed Lag (ARDL) approach over the period 1995-2023. The research utilises comprehensive time series data from the National Zakat Board (BAZNAS) and the Central Statistics Agency (BPS) to examine both the short-run and long-run dynamics of zakat's effectiveness in reducing poverty. Augmented Dickey-Fuller tests confirm the stationarity of all variables at the I(0) level. At the same time, the Bounds Test reveals a strong cointegration relationship, with an F-statistic of 6.965159, which significantly exceeds the critical values at all significance levels. The findings demonstrate that productive zakat exhibits significant poverty reduction effects, with a long-run coefficient of -0.454382 (p = 0.0559) and a more substantial short-run impact, as indicated by the first lag coefficient of -0.607590 (p = 0.0180). The Error Correction Model validates the adjustment mechanism toward long-run equilibrium, indicating that zakat serves as both a sustainable redistributive instrument and a short-term economic stabiliser. The model achieves exceptional explanatory power, with an R-squared of 98.97%. The CUSUM test confirms parameter stability across nearly three decades, despite various economic shocks, including the 1997-1998 Asian financial crisis. The results provide robust empirical evidence for integrating zakat into Indonesia's national poverty alleviation strategy, demonstrating its effectiveness as both a counter-cyclical policy tool and a structural mechanism for poverty reduction. The study makes a significant contribution to the Islamic fiscal policy literature by quantifying the measurable economic impact of zakat through rigorous econometric methodology. Based on these findings, this study recommends that productive zakat be more systematically integrated into national poverty alleviation policies by strengthening zakat management institutions, increasing productive zakat allocations oriented towards empowering the mustahik (recipients), and synchronizing zakat programs with government fiscal and social protection policies. Furthermore, increasing transparency, accountability, and utilizing integrated data between zakat institutions and government agencies is crucial to maximizing the impact of zakat as a countercyclical policy instrument and a structural mechanism for sustainable poverty reduction. This study makes a significant contribution to the Islamic fiscal policy literature by quantifying the economic impact of zakat through a rigorous econometric methodology.
Dari Direct Selling ke Digital Branding: Strategi Pemasaran UMKM “ Bakpia Oma Dian” di Era Digital Dewi, Liana; Susanti, Liana Dewi; Ilmi, Ulul; Yusuf, M Fajar Baharudin; Kurniawati, Mutiara; Asih, Murni
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/3mee3s15

Abstract

Marketing plays a crucial role in ensuring business sustainability amid increasingly intense competition. This study aims to analyze the marketing strategy transformation from direct selling to digital branding at the MSME Bakpia Oma Dian located in Tanggulangin Village, Punggur District. The research employs a Participatory Action Research (PAR) approach, which integrates the research process with social transformation through three main strategies: collective commitment with the community, the involvement of local leaders, and the establishment of community-based institutions. The findings reveal that the digital branding strategies implemented include improving product quality, innovating flavors and packaging, setting affordable prices, choosing strategic business locations, and promoting products through social media platforms such as WhatsApp, Facebook, and Instagram. This transformation has successfully enhanced competitiveness and strengthened the brand image of Bakpia Oma Dian in the digital era. Keywords: Direct Selling, Digital Branding, Marketing Strategy, MSME, Digital Era.

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