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Anhar
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alsharfjurnalekonomiislam@gmail.com
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+6285277750570
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Jl. Gaperta No.26, Tj. Gusta, Kec. Medan Helvetia, Kota Medan, Sumatera Utara 20125
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INDONESIA
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,
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)
Articles 201 Documents
Problematika Auditing Syariah Dalam Pelaksanaan Shariah Compliance di Lembaga Keuangan Syariah: Sebuah Meta-Sintesis Ridwanto, Ridwanto; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Al-Sharf: Jurnal Ekonomi Islam Vol 4, No 3 (2023)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v4i3.11276

Abstract

Sharia financial institutions have a central role in the financial system based on the Sharia principles. Meanwhile, sharia audit as a monitoring tool has a crucial role in ensuring sharia compliance. In actualize their responsibilities, sharia auditors have several problems. This article aims to provide a more comprehensive brief insight into the problems of sharia auditing and offers practical solutions to increase compliance with Sharia values and principles in Indonesian sharia financial institutions. This article uses a meta-synthesis method to identify the main challenges in implementing sharia auditing in sharia financial institutions. The findings of the research results show that the primary challenges for sharia auditing in implementing sharia compliance are the lack of qualified sharia auditors, lack of sharia audit frameworks and standards, and also the lack of providing educational levels to the sharia supervisory board. The proposed solution involves enhancing the quality of auditors through training and certification, improving the sharia audit framework and standards, and also developing special education for the Sharia Supervisory Board.
Pengaruh Total Aset Dan Dana Pihak Ketiga Terhadap Pembiayaan Pada Bank Muamalat Indonesia Tahun 2020 Sampai Dengan 2021 Marlis Tanjung, Ami Nullah; Harahap, M Guffar; Fahmi, Aswin; Radiansyah, M
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 2 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i2.11569

Abstract

The rapid growth of sharia banking today, accompanied by the increasing number of sharia banking customers, is an interesting phenomenon amidst the dual banking system. This research aims to determine and analyze the influence of Total Assets and Third Party Funds on Financing at Bank Muamalat Indonesia from 2020 in the first quarter to the fourth quarter of 2021. The results of the analysis using the statistical t test with significance (α) = 0.05 using the sig value from the SPSS output obtained a significance value for each independent variable Total Assets (0.00) and DPK (0.655). Only the Total Assets variable has a partial influence on financing, while the Third Party Funds variable is far above the significance of 0.05 and this indicates that there is no partial influence on financing. The results of the analysis using the F test with significance (α) = 0.05 obtained a significance of 0.000. This value is not greater than the significance value of 0.05 and this shows that there is a significant relationship between Total Assets and Third Party Funds on simultaneous financing.
Bahaya Riba Dalam Ekonomi Islam Di Indonesia: Sebuah Meta-Sintesis Ridwanto, Ridwanto; Bulutoding, Lince; Sumarlin, Sumarlin
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 1 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i1.11410

Abstract

Penelitian ini membahas bhaya riba dalam ekonomi Islam di Indonesia dengan pendekatan meta-sintesis. Riba, yang dianggap sebagai praktik haram dalam Islam, memiliki dampak negatif yang signifikan dalam konteks ekonomi Indonesia. Dalam penelitian ini, metode meta-sintesis digunakan untuk mengungkapkan pemahaman yang lebih mendalam tentang dampak riba dalam ekonomi Islam dengan analisis dan interpretasi yang mendalam. Hasil dari sejumlah penelitian terdahulu diidentifikasi untuk memberikan pemahaman yang lebih komprehensif tentang masalah ini. Beberapa temuan utama mencakup dampak riba sebagai penghambat investasi, faktor bertambahnya utang negara, dan penyebab ketidakstabilan ekonomi. Penelitian ini memberikan wawasan yang mendalam tentang bagaimana riba mempengaruhi setiap aspek ekonomi Indonesia dan menyoroti pentingnya menghilangkan riba dalam upaya menciptakan sistem ekonomi yang sesuai dengan prinsip dan nilai-nilai Syariah dalam masyarakat Indonesia.
Aktualisasi Gaya Hidup Halal Dalam Pola Konsumsi Santri Rohim, Ade Nur; Priyatno, Prima Dwi
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 2 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i2.11587

Abstract

Pesantren is an Islamic educational institution that has a distinctive educational system in shaping students’ lifestyles. It is necessary to have a process of identifying the pattern of a halal lifestyle, applied in pesantren, so that it can be implemented in a wider community. This study aims to identify the consumption patterns of students with a halal lifestyle approach in Al Jadid Islamic Boarding School, Serang Banten. The method used is a qualitative research method using primary and secondary data. The results showed that the implementation of the students' halal consumption began with the implementation of a pesantren policy that directed students to a halal lifestyle, by providing halal food, goods, and medicines. In addition, the awareness of students regarding halal consumption is built through education and literacy which is carried out through learning processes. This awareness is manifested in the students' understanding of the meaning of consumption in Islam, implementing Islamic consumption behavior, and carrying out Islamic financial planning.
Analisis Tingkat Non Performing Financing Terhadap Profitabilitas Pasca Pandemi Covid 19 Tahun 2019 Sampai Dengan 2022 Marlis Tanjung, Ami Nullah; Harahap, M. Guffar; Fahmi, Aswin; Syah, M. Radian
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 1 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i1.11463

Abstract

This research aims to analyze the impact of the COVID-19 pandemic on the financial sector, specifically focusing on the level of Non-Performing Financing (NPF) and profitability of financial companies. This study involves a research period from 2019 to 2022. By utilizing financial and operational data, this research investigates trends and correlations between NPF levels and profitability. The COVID-19 pandemic has created profound changes in the global economic environment, triggering new uncertainties and challenges for financial companies. This analysis seeks to understand the extent to which these changes impact a company's financial health, primarily through the lens of NPF and profitability. The main findings of this research include identifying trends in NPF and profitability over the study period, analyzing the correlation between the two, and mapping with pandemic events. Comparisons with industry and competitors are also made to provide broader context. It is hoped that the results of this analysis will provide valuable insights for practitioners, academics and policy makers. By better understanding the changing dynamics in the financial sector post-pandemic, it is hoped that companies can take appropriate steps to increase the resilience and continuity of their operations in the future. This research may also stimulate interest in further research in this domain, paving the way for a deeper understanding of adaptation and innovation in the face of global economic challenges.
Penerapan Laporan Keuangan Berdasarkan ISAK 35 pada Pondok Pesantren Darussolihin Labuhan Batu Anshari, Khairil; Ritonga, Rini Antika; Yurmaini, Yurmaini; Erliyanti, Erliyanti; Dharma, Yulius
Al-Sharf: Jurnal Ekonomi Islam Vol 4, No 3 (2023)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v4i3.11279

Abstract

The purpose of this research is to; (1) To increase understanding in the preparation of Financial Statements in accordance with generally accepted standards, (2) Provide knowledge about how to prepare Financial Statements of Islamic Boarding Schools based on information system technology in accordance with ISAK 35. This research uses qualitative methods, and the research approach is phenomenology. The paradigm used is a type of interpretive paradigm with three concepts, namely interpretation, meaning and understanding. Data collection techniques were conducted through unstructured interviews, passive participant observation, and documentation. Data analysis uses data reduction, data presentation, and conclusion drawing. Based on research that has been carried out at the Darussolihin Labuhan Batu Islamic boarding school, it can be seen that: (1) There is still a lack of experts in the preparation of general standard financial statements (2) The Finance Section at the Darussolihin Labuhan Batu Islamic Boarding School is not given training in the preparation of financial statements in accordance with ISAK 35 so that the financial statements prepared still apply general standards only.
DAMPAK DIGITALISASI TERHADAP PERTUMBUHAN EKONOMI MAKRO INDONESIA Mentari, Chintia Indah; Wahyuni, Fitri; Rahmadani, Putri; Rindiani, Wahyu A; Hendra, Joni
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 2 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i2.11589

Abstract

Economic growth in Indonesia has been the government's main focus in recent decades. Improvements in information and communication technology, especially in the digital era, have played a significant role in changing the overall economic landscape. The research method used in this journal is a research library study which is a library study, meaning that information is collected through the use of library sources, such as literature searches. The digital economy is an engine that drives economic growth in the form of daily economic activities in carrying out buying and selling by carrying out digital transactions and communicating digitally also through the web or marketplace which is part of e-commerce in Indonesia.
Penyusunan Strategi Bisnis Menurut Perspektif Ekonomi Islam Wati, Lisna
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 1 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i1.11428

Abstract

Islamic business strategy is becoming an increasingly interesting topic for practitioners and academics. In this article we explain business strategy, the concept of Islamic business principles and strategies based on the teachings of the Al-Quran and As-Sunnah. The method used is library research. Apart from that, this article will explain how determining an Islamic business strategy can improve company performance and benefit society as a whole. In short, business strategy can be a good alternative for business management because it provides a strong ethical foundation and promotes greater economic sustainability. The strategic plan of an organization/company is not only for get success in the world (worldly profits) but also profits in the afterlife (ukhrawi benefits) and gain the pleasure of Allah SWT. 
Pengaruh Flexing Di Sosial Media Dalam Perspektif Islam Salam, Rangga; Sundari, Dewi
Al-Sharf: Jurnal Ekonomi Islam Vol 4, No 3 (2023)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v4i3.11219

Abstract

Technological developments now make it easier for people to carry out flexing activities, because now people can get internet access both domestically and abroad in the world of social media. The problem that is very widespread recently is regarding trends or activities on social media which are very popular with today's society, especially teenagers to adults. The activity they do on social media is nothing but the activity of showing off things that are not well shown but are now normal and normal. Flexing behavior uses a lot of open space in social media which results in going too far, which has absolutely no benefit to the public. Flexing activities are only made to the extent of fulfilling content, in which there are no creations or learning values that can be benefited. The purpose of this study is to discuss flexing which is currently rife and starting to ignore Islamic law. With this research, the writer describes and analyzes the meaning of flexing, explains the interpretation of Al-Quran verses about flexing. The method in this research is library research. The source of this research study comes from articles, books, news, and opinions about the phenomenon of flexing in the perspective of Islamic Economics. Islamic economics assesses flexing as one of the excessive behaviors. The result of this study is the trend of flexing, namely the activity of showing off what one has by standing out towards flexing activities on social media which can be accessed easily and spread widely. Islam teaches the importance of behaving in a balance between life in this world and in the hereafter, between physical and spiritual needs, between one's own needs and that of others. Islamic economics offers an offer to prevent flexing behavior, namely: Knowing what is needed, Consuming Halal and Toyyib goods, Spending wealth for the life of the world and the hereafter, Looking simple and not showing off wealth.
Peran Zakat Dan Wakaf Dalam Menjaga Stabilitas Ekonomi Makro Islam Sukma, Ebi; Rahayu, Karmilawati Dwi; Risdayani, Nabilla; Sagita, Nadra; Hendra, Joni
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 2 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i2.11634

Abstract

Zakat and waqf are two Islamic financial instruments that have great potential in maintaining macroeconomic stability. This study aims to analyze the role of zakat and waqf in maintaining Islamic macroeconomic stability. This topic was chosen because of the gap between the potential of zakat and waqf with the realization of its collection and utilization which is still low. In addition, macroeconomic instability is common in Muslim countries. The research methods used are literature studies and secondary data analysis related to zakat, waqf, and macroeconomic indicators. Data were collected from reports from zakat and waqf institutions, as well as national and international statistical agencies. The analysis was conducted by looking at the correlation between the collection and distribution of zakat and waqf with macroeconomic indicators such as economic growth, inflation, unemployment, and poverty. The results showed that zakat and waqf have a significant role in maintaining Islamic macroeconomic stability. Optimal collection and distribution of zakat can reduce poverty and income inequality, and encourage consumption and investment In conclusion, zakat and waqf have proven to be able to maintain Islamic macroeconomic stability by reducing inequality, encouraging consumption and investment, and providing adequate infrastructure and public services.