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INDONESIA
KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH
Published by Universitas Hasyim Asy'ari
ISSN : 23554215     EISSN : 25280872     DOI : -
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Adzkiya: Jurnal Hukum dan EKonomi Syariah encompasses original research articles, review articles, and short communications, including: Accounting, Sharia law, Islamic Accounting, Management, Management of sharia, Sharia Bussines Management, Human Resource Management, Economics Education, Sharia Financial Banking.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 135 Documents
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Hybrid Contract pada Syariah Card dalam Perspektif Ekonomi Islam Khusnia, Chinta; Khasanah, Umrotul; Khusnudin, Khusnudin; Hisnidah, Mukaromatul
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.v13i1.8567

Abstract

The development of Islamic finance by following today's technology must be considered carefully. need for special attention. The use of technology in Islamic finance is a very significant challenge in adjusting Islamic economic law with implementation in the field. One way to face the current challenges is none other than by following the market share, namely by creating a balance model in transactions. Hybrid Contract (Multi Akad) is a new breakthrough in the application of fiqh muamalah in the contemporary era in Islamic finance. In today's modern era, people tend to prefer using non-cash transactions, one of which is transactions through Sharia cards. This article examines the application of Hybrid contracts to the use of Sharia cards using the literature study research method. The data collection technique is to examine theories or opinions and ideas contained in printed media, especially books and articles or journals that support and are relevant to the issues discussed in the study. The purpose of this study is to analyze the legal theory in the perspective of muamalah fiqh in Islamic economics related to the use of Sharia cards using descriptive library research. By drawing the conclusion that every muamalah activity is permissible as long as there is no law prohibiting it as well as hybrid contract contracts or multi-contracts on Sharia products. Sharia Card is allowed by using kafalah, ijarah, and qardh contracts in it and there is a DSN MUI Fatwa No. 54/DSN-MUI/X/2006 regarding sharia cards: 54/DSN-MUI/X/2006 regarding sharia cards (sharia credit cards) that regulate their use.
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

Page 14 of 14 | Total Record : 135

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