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Nur Sandi Marsuni
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ar-ribh@unismuh.ac.id
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Gedung Iqro lantai 8 Jl. Sultan Alauddin No.259, Gn. Sari, Kec. Rappocini, Kota Makassar, Sulawesi Selatan 90221
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INDONESIA
Jurnal Ar-Ribh
Published by Universitas Muhammadiyah Makassar
ISSN : 26847477     EISSN : 27146316     DOI : https://doi.org/10.26618/jei.v4i1
Core Subject : Economy,
Economics, Econometrics & Finance
Ar-Ribh : Jurnal Ekonomi Islam [p-ISSN 2684-7477 |e-ISSN 2714-6316] published by the Islamic Economics Study Program of the Faculty of Economics and Business, Muhammadiyah University of Makassar, this journal publishes research articles in the field of Islamic Economics. This journal publishes research studies that use a variety of qualitative and / or quantitative methods and approaches in the field of Islamic Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Islamic Economics published twice a year, namely April and October. Ar-Ribh : Jurnal Ekonomi Islam examines and examines sharia.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 215 Documents
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Financing Risk Management in the Micro Business Unit of Bank Syariah Indonesia: A Case Study of the Parepare Branch I Nyoman Budiono; Syahriayah Semaun; Andi Kiki Patmawati; Sri Sugiarti Salim; Nur Aisah Sari
Jurnal Ar-Ribh Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ttjhj447

Abstract

Risk Management is a structured and systematic process of identifying, measuring, monitoring, controlling, and communicating risks in Islamic banks. This study, entitled "Financing Risk Management in the Micro Business Unit of Bank Syariah Indonesia, Parepare Branch", aims to analyze the financing process and implementation of risk management within BSI's micro business segment in Parepare. The research employed a Descriptive Qualitative method with a case study approach. Primary data was gathered through in-depth interviews with BSI employees responsible for the Micro Business Unit in the Parepare Branch, supplemented by comparison data from BSI employees outside the region. This qualitative approach ensured a deeper understanding of financing distribution procedures and specific risk strategies.The findings reveal two main results. First, the micro financing process at BSI Parepare is comprehensive, involving customer application, SLIK Checking, field checks, thorough 5C analysis, committee approval, legal binding, disbursement, and rigorous monitoring. Second, risk management is continuous, focusing on identification, measurement, monitoring, and control. Control mechanisms emphasize the analysis of micro debtors’ character and capacity, utilizing early warning systems, and offering financing restructuring to effectively minimize potential default risks.
Maqasid al-Shariah-Based Corporate Governance, Service Excellence, and Customer Satisfaction in Islamic Hospitality Sector Titin Hardianti; Muslimin Kara; Nasrullah Bin Sapa; Jamaluddin Majid; Umar Sulaiman
Jurnal Ar-Ribh Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/8ftnp713

Abstract

This study investigates the effect of Maqāṣid al-Sharīʿah–based Good Corporate Governance (GCG) on customer satisfaction, with service excellence as a mediating variable in the Islamic hospitality sector. The research adopts an explanatory quantitative design and is conducted at Sultan Alauddin Hotel & Convention Makassar. Data were collected from 212 customers using structured questionnaires and analyzed employing Partial Least Squares–Structural Equation Modeling (PLS-SEM). GCG is operationalized through three core dimensions: transparency, accountability, and responsibility, grounded in Maqāṣid al-Sharīʿah principles. The findings reveal that transparency does not have a significant direct effect on customer satisfaction but significantly influences it indirectly through service excellence. Accountability demonstrates a strong positive and significant effect on customer satisfaction, both directly and indirectly, indicating its dominant role in shaping customer perceptions. Conversely, responsibility does not significantly affect either service excellence or customer satisfaction. Furthermore, service excellence has a significant positive effect on customer satisfaction and serves as a crucial mediating variable linking governance practices to customer outcomes. These results suggest that the effectiveness of Maqāṣid al-Sharīʿah based governance depends on its practical implementation in service delivery. Integrating ethical governance with high-quality service enhances customer satisfaction and organizational sustainability. This study contributes to the literature by bridging Islamic governance principles with service management and provides practical insights for improving competitiveness in the Islamic hospitality industry.
Determinants of the Human Development Index in Indonesia in the Perspective of Maqasid al-Shariah Hafidza Sanshia Arum; Tasriani; Miftah, Desrir
Jurnal Ar-Ribh Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/6zd2kp04

Abstract

This study analyzes the determinants of the Human Development Index in Indonesia by examining the role of GDP per capita, economic growth, and income inequality in the perspective of maqasid al-shariah. This research is motivated by the phenomenon that high economic growth is not always followed by an improvement in the quality of human development. The research uses a quantitative approach with panel data from 34 provinces in Indonesia for the 2020–2024 period sourced from the Central Statistics Agency. The analysis was carried out using panel data regression with a Fixed Effect Model and robust standard error. The results of the study show that GDP per capita has a positive and significant effect on the Human Development Index. Meanwhile, economic growth and income inequality did not have a significant effect partially. However, simultaneously the three variables have a significant effect on human development. These findings show that human development is more influenced by the average economic capacity of a community than aggregate economic growth or income distribution in the short term. In the perspective of maqasid al-shariah, these results affirm the importance of a balance between economic growth, social justice, and community welfare. This research contributes by integrating economic empirical analysis with the perspective of maqasid al-shariah as a more comprehensive framework in understanding human development.
Green Investment in the Islamic Capital Market: Opportunities and Challenges toward a Green Economy Asri Jaya; A. Ifayani Haanurat; Vikram Singh; Nurlina, Nurlina
Jurnal Ar-Ribh Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/129z0n28

Abstract

The escalating challenges of climate change, environmental degradation, and sustainability risks have intensified the demand for financial systems that facilitate the transition toward a green economy. Green investment has emerged as a core pillar of sustainable finance, with capital markets playing a crucial role in mobilizing long-term funding for environmentally responsible activities. Within this context, the Islamic capital market is considered to have strong normative alignment with sustainability principles due to its emphasis on ethics, justice, and accountability. However, existing research integrating green investment, Environmental, Social, and Governance (ESG) frameworks, and Islamic finance remains limited and fragmented. This study aims to systematically examine the opportunities and challenges of green investment within the Islamic capital market in supporting the green economy. Employing a Systematic Literature Review (SLR) approach, this study analyzes peer-reviewed journal articles published between 2015 and 2025. The findings reveal that the Islamic capital market holds significant potential to promote green investment through instruments such as green sukuk, ESG-oriented portfolios, and the integration of ESG with maqasid al-shariah principles. Nevertheless, several challenges persist, including the absence of standardized Sharia–ESG frameworks, divergence in ESG ratings, data quality limitations, and the risk of greenwashing. This study contributes to the literature by offering a comprehensive synthesis and providing policy and research implications to strengthen the role of Islamic capital markets in advancing a sustainable and inclusive green economy.
Cultural Accountability and Financial Practices in Mosque Institutions: Comparative Perspectives from Indonesia and Brunei Darussalam Norman Bin Hamdan; Nathasa Mazna Binti Ramli; Asharaf Bin Mohd Ramli; Suarni, Agusdiwana
Jurnal Ar-Ribh Vol. 9 No. 1 (2026): April 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/6dqs4r31

Abstract

This study examines the interplay between cultural accountability and financial practices in mosque institutions through a comparative analysis of Indonesia and Brunei Darussalam. Adopting a qualitative comparative design, data were collected through semi-structured interviews, document analysis, and field observations across selected mosques representing diverse governance structures in both countries. The study conceptualizes cultural accountability as a set of embedded norms, values, and relational mechanisms—such as trust, participation, and moral responsibility—that shape financial behavior within religious institutions. The findings reveal two distinct yet complementary governance models. In Indonesia, mosque accountability is predominantly community-driven, characterized by participatory decision-making, social trust, and flexible financial practices, including welfare distribution and mosque-based economic empowerment initiatives. In contrast, Brunei Darussalam demonstrates an institutionalized model of accountability, where financial practices are regulated within a centralized state framework emphasizing compliance, standardization, and infrastructure-oriented fund allocation. Despite these differences, both contexts share a commitment to ethical stewardship, transparency, and the integration of digital financial tools to enhance accountability. This study contributes to the literature by integrating cultural and institutional perspectives into Islamic non-profit governance and highlighting the coexistence of horizontal and vertical accountability mechanisms. The findings offer practical implications for policymakers and mosque administrators in designing balanced governance frameworks that promote transparency, financial sustainability, and community welfare in Islamic institutions.

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