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Al-Sharf: Jurnal Ekonomi Islam
Published by Rahmat Islamiyah Press
ISSN : -     EISSN : 27235440     DOI : http://dx.doi.org/10.30596%2Fal-sharf.v1i3.98
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Sharf: Journal of Islamic Economics published by the Rahmat Islamiyah Foundation, Medan, Indonesia. In this journal the articles contain articles about the fields of Islamic scientific research and Islamic education. Al-Sharf: Journal of Islamic Economics received manuscripts in the field of research including scientific fields that are relevant to: Islamic economics, especially in the field of sharia management and sharia banking. Al-Sharf: Journal of Islamic Economics published three times published in February, June, and October. ISSN 2723-5440 (Online)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol 7, No 1 (2026)" : 13 Documents clear
The Effect Of Environmental Accounting And CSR Disclosures On The Financial Performance Of Manufacturing Companies Listed On The IDX In 2019-2023 Nasution, Aisyah Maulidina; Gusrianti, Gusrianti; Dewi, Sandra; Isriani, Rahmi
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12787

Abstract

This study aims to investigate the effect of environmental accounting disclosure and corporate social responsibility (CSR) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A quantitative approach was employed as the methodological basis of the analysis. The findings reveal that, simultaneously, environmental accounting and CSR have a significant impact on corporate financial performance. However, when examined partially, the effects of each variable exhibit contrasting directions, with variable X1 showing a significant positive effect, while variable X2 demonstrates a negative effect. These results highlight the importance of integrating environmental and social issues into the corporate reporting framework as a strategic step toward sustainability, while also serving as a reference for regulators in strengthening policies on transparency and accountability in non-financial reporting.
Excellent Service Strategy to Increase Congregation Satisfaction and Readiness at Sahibuna Sabila Salam Travel in Bukittinggi City Abdullah, M. Harist; Dewi, Yenty Astarie; Awaluddin, Awaluddin; Nurani, Khadijah
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12616

Abstract

This study aims to analyze the excellent service strategy implemented by Travel Shahibuna Sabila Salam Bukittinggi City in increasing the satisfaction and readiness of Umrah pilgrims, as well as identifying the obstacles faced in its implementation. Using a descriptive qualitative approach, this research was conducted at the Shahibuna Sabila Salam office in Bukittinggi City through interview, observation, and documentation techniques. The results showed that the excellent service strategy implemented includes the five main dimensions of SERVQUAL: responsiveness, reliability, assurance, empathy, and tangibles, which are also supported by sharia values such as amanah, shiddiq, fathanah, and tabligh. Nevertheless, there are obstacles in terms of communication, officer responsiveness, and facilities. Overall, the strategy implemented is proven to significantly increase the satisfaction and readiness of Umrah pilgrims.
The Effect of Tunneling Incentives and Tax Burden on Transfer Pricing in Companies Listed in the Jakarta Islamic Index 70 for the Period 2020–2023 Putri, Elsafira; Illahi, Ilham; Zuwardi, Zuwardi; Doni, Amsah Hendri
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12721

Abstract

This study highlights the effect of tunneling incentives and tax burden on transfer pricing. A quantitative method was employed, using secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id), with a sample of 61 companies. The results indicate that tunneling incentives have a positive effect on transfer pricing in companies listed on the Jakarta Islamic Index 70 during the 2020–2023 period; therefore, H1 is accepted. The tax burden has a negative effect on transfer pricing in companies listed on the Jakarta Islamic Index 70 during the 2020–2023 period; therefore, H2 is rejected. Tunneling incentives and tax burden simultaneously and significantly affect transfer pricing in companies listed on the Jakarta Islamic Index 70 during the 2020–2023 period; therefore, H3 is accepted.
The Existence of Crypto Currency as a Currency and Investment Asset inthe Perspective of Islamic Economic Nisa, Naurun; Samsahudi, Samsahudi; Wildan, Wildan
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.13049

Abstract

This research aims to observe Cryptocurrency which has recently been in great demand because it has advantages such as being safe from high inflation, low transaction costs and its value quickly soaring, but so far crypto money does not have a real physical form so researchers want to see how the existence of Cryptocyrenccy as a currency and investment asset in the perspective of Sharia economics the method used is a qualitative method, namely by conducting research with direct observation that is interactive and presenting the results of the research according to the data obtained. The author uses a descriptive qualitative approach, namely by collecting, compiling, and describing various documents, actual information data that aims to describe a situation being studied; The existence of cryptocurrency both as a currency and as an investment asset when viewed from an Islamic economic perspective can be said to be gharar because the intrinsic elements have not been fulfilled both from physical form, value, having a definite amount of value, ownership rights and can be handed over to the buyer.
Digitalization of Sharia Investment: The Contribution of Investment Platforms to Sharia Capital Market Literacy and Inclusion Azizah, Siti Nur; Khayati, Ismatul
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12651

Abstract

This study was motivated by the rapid digitalization that has brought significant changes to the financial sector, particularly the Islamic capital market. Although the number of investors has increased, the level of literacy (43.42%) and Islamic financial inclusion (13.41%) remain low. This study aims to analyze the contribution of digital investment platforms in improving literacy and inclusion in the Islamic capital market in Indonesia. The method used is qualitative with a literature study, based on secondary data from journals, books, official reports, and related publications. The results show that digital platforms such as Bibit, Bareksa, IPOT, and Ajaib not only serve as a means of transaction but also as a medium of education through literacy programs, collaboration, and transparency and security features. Digitalization has been proven to reduce barriers to participation, provide cost efficiency, and expand investment access, especially for the younger generation. 
The Strategy for Distributing Zakat Funds in Improving the Welfare of Mustahik by BAZNAS of Lima Puluh Kota Regency for the Community of Nagari Galugua, Kapur IX District Meinora, Sinta; Joni, Yefri; Rahman, Ali; Rahmi, Rahmi
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12729

Abstract

This study aims to determine Baznas Lima Puluh Kota Regency's Efforts in Distributing Zakat Funds Evenly in Nagari Galugua, Kapur IX District. This study uses a qualitative descriptive research type that produces descriptive data in the form of words and the use of theoretical foundations so that the focus of the research is in accordance with field facts. Data collection methods are by interview, direct observation in the field, and documentation. The results of the study from Baznas' efforts in distributing zakat funds evenly in Nagari Galugua face internal and external challenges. For internal, Baznas faces limited human resources who are certified and qualified as Amil Zakat. While external, the geographical conditions of Nagari Galugua are remote and difficult to reach, making it difficult for Baznas officers to access.
Reconstruction of the Concept of Maslahat-Based Maqasid al-Shariah in Contemporary Islamic Economics Theoretical Paradigmatic: Systematic Literature Review Zulkarnaen, Zulkarnaen; Yafiz, Muhammad
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.13175

Abstract

This research aims to reconstruct the concept of maqasid al-syari'ah based on maslahah in the perspective of contemporary Islamic economics by systematically examining conceptual, methodological, and paradigmatic developments in the existing literature. The research uses a systematic literature review (SLR) approach by following the PRISMA 2020 reporting flow. The literature search process was carried out through the Scopus database using keywords related to maqasid al-syari'ah, maslahah, and Islamic economics, so that 23 articles that met the inclusion criteria were obtained for analysis. Data were analyzed using thematic analysis and narrative synthesis to group findings into conceptual-theoretical, methodological-paradigmatic, and conceptual development synthesis. The results of the study show that contemporary Islamic economic literature has adopted a substantive maslahah orientation, especially in the study of Islamic banking, cash waqf, and Islamic social finance, but still places maqasid al-shari'ah implicitly and sectorally. The use of maqasid as the main paradigm of analysis is still limited, with the dominance of positivistic and evaluative approaches. Through the synthesis of literature, this study confirms the potential of maqasid al-syari'ah based on maslahah to be developed as an integrative and coherent Islamic economic paradigm. This research contributes to the strengthening of the conceptual framework of Islamic economics by placing maqasid al-syari'ah as the foundation of economic values, methods, and practices.
Development Strategies for Corn Farming to Enhance Farmers’ Income in Lubuk Basung District: An Islamic Economic Perspective Pernando, Rangga; Ridha, Habibatur
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12666

Abstract

This study aims to identify strategies for developing corn farming businesses to increase farmers' income in Lubuk Basung District. The research is classified as qualitative research, with a focus on understanding meaning rather than generalization. The summary of the research findings shows that corn farming businesses can apply the SO (Strengths–Opportunities) strategy to develop their businesses and achieve competitive advantages in the agricultural sector. The conclusion is that corn farming in Lubuk Basung possesses more dominant strengths and opportunities compared to weaknesses and threats.
Implementing The Sharia Marketing Mix (7P) In The Digital Umrah Travel Industry A Case Study Of PT Auva Eqtena Nahdha Salsabila, Anisah Fithriyyah; Aini, Saqofa Nabilah; Mustofa, Mustofa
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12768

Abstract

This study aims to analyze the digital Islamic marketing strategy implemented by PT Auva Eqtena Nahdha (Auva Tour) to attract consumer interest in Umrah pilgrimage services. The study is motivated by the increasing public enthusiasm for performing Umrah post-COVID-19 pandemic, which has intensified competition in the Sharia-based travel industry. This research employs a qualitative method with a descriptive approach and a single-case study design, involving in-depth interviews, observations, and documentation of Auva Tour’s digital and Sharia-compliant marketing practices. The results indicate that the implementation of a marketing strategy based on the 7P mix (Product, Price, Place, Promotion, People, Process, Physical Evidence) enhances consumer trust, comfort, and loyalty. 
Analysis of Islamic Business Ethics in Digital Business Practice Salam, Rangga; Yurmaini, Yurmaini; Sundari, Dewi; Nasution, Salman
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.13170

Abstract

This study aims to find the limits that are allowed and prohibited according to the principles of Islamic business ethics in running a business through the digital economy. This study uses a qualitative research method based on library research. The results of this study are the analysis of Islamic business ethics in digital business practices showing that the application of sharia principles such as honesty, justice, trustworthiness, and responsibility are the main keys to creating halal, blessed, and sustainable transactions.

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