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Al-Maqashid: Journal of Economics and Islamic Business
Published by Institut Pesantren Sunan Drajat Lamongan
ISSN : 27758931     EISSN : 27978214     DOI : https://doi.org/10.55352/maqashid.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini dikelola oleh Program Studi Ekonomi Syariah Fakultas Ekonomi Bisnis Islam dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Institut Pesantren Sunan Drajat Lamongan. Jurnal ini mempublikasikan artikel penelitian kualitatif dan kuantitatif yang mencakup bidang ekonomi dan keuangan syariah. Jurnal Terbit 2 (dua) kali dalam setahun yakni pada April dan Oktober
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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PENGARUH PENDAPATAN, FLUKTUASI HARGA EMAS, DAN PERSEPSI EMAS TERHADAP MINAT INVESTASI PERHIASAN EMAS: (Studi pada Pembelian Perhiasan Emas di Toko Bintang Mas Ujungpangkah) Al'miratus Sunani; Fahim, Ahmad; Sahliyah, Fatihatus
Al-Maqashid: Journal of Economics and Islamic Business Vol. 6 No. 02 (2025): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v6i02.2093

Abstract

Investasi emas telah menjadi instrumen yang diminati masyarakat Indonesia karena selain fungsinya sebagai perhiasan, emas juga memiliki nilai investasi jangka panjang. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan, fluktuasi harga emas, dan persepsi emas terhadap minat investasi perhiasan emas pada masyarakat di wilayah Toko Bintang Mas Ujungpangkah. Metode penelitian menggunakan pendekatan kuantitatif dengan 96 responden. Data dianalisis menggunakan regresi linier berganda melalui aplikasi SPSS. Hasil penelitian menunjukkan bahwa secara parsial, pendapatan dan persepsi emas berpengaruh signifikan terhadap minat investasi perhiasan emas dengan nilai sig. variabel persepsi emas adalah 0,000 < 0,05 dan nilai thitung 6,034 > ttabel 1,99  serta nilai sig. variabel pendapatan adalah 0,000 < 0,05 dan nilai thitung 12.820 > ttabel 1,99. Sedangkan fluktuasi harga emas berpengaruh signifikan, namun menunjukkan pengaruh yang negatif terhadap minat investasi pada perhiasan emas dengan nilai sig. 0,000 <0,05 dan thitung  -4,732 < ttabel 1,99. Secara simultan, ketiga variabel berpengaruh signifikan terhadap minat investasi perhiasan emas dengan hasil yang diperoleh dari uji f yaitu nilai sig. 0,000 dan nilai fhitung 145,887. Nilai koefisien determinasi menunjukkan bahwa model regresi yang digunakan cukup baik dalam menjelaskan minat investasi perhiasan emas yaitu sebesar 0,821 atau 82,1%. 
TRANSPARANSI DAN TANTANGAN AKAD MURĀBAHAH BIL WAKĀLAH: Studi Implementasi di Bank Muamalat Jakarta zainal arifin, Muhammad; Khusnul Khotimah, Umi; Arif Khan, Dawud
Al-Maqashid: Journal of Economics and Islamic Business Vol. 6 No. 02 (2025): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v6i02.2218

Abstract

This study examines the implementation of the murābaḥah bi al-wakālah contract in car financing at Bank Muamalat Indonesia, the first Islamic bank that plays a significant role in the development of Islamic finance in the country. The research background is based on the dominance of the murābaḥah contract in the financing portfolio, as well as issues related to asset ownership and the customer’s role as wakīl, which remain subject to both normative and practical debates. The objective of this study is to provide a detailed analysis of the implementation stages of the murābaḥah bi al-wakālah contract at Bank Muamalat and to assess its compliance with DSN-MUI Fatwa No.04/DSN-MUI/IV/2000. A qualitative approach with a case study method was employed, using in-depth interviews, field observations, and document analysis. The findings reveal that Bank Muamalat’s operational procedures generally comply with Islamic legal principles, covering the stages of application, agency authorization, purchase, verification, murābaḥah contract execution, and installment monitoring. Nevertheless, two critical issues remain: insufficient documentation of asset ownership and the low level of customer understanding of their role as wakīl. These gaps may potentially shift the contract into a practice resembling conventional credit. The study concludes that strengthening ownership documentation and enhancing customer education are crucial to uphold shariah compliance. Academically, this research contributes to the literature on contemporary Islamic commercial jurisprudence, while practically it provides recommendations to improve the operational procedures of Islamic banking.
TAX TRANSPARENCY FRAMEWORK: REKONSTRUKSI KONSEPTUAL INDIKATOR AKUNTANSI KEUANGAN UNTUK GOOD CORPORATE GOVERMANCE Hidayatullah, Muhammad Baharudin Yusuf Hidayatullah; Shofiatul Jannah, Binti
Al-Maqashid: Journal of Economics and Islamic Business Vol. 6 No. 02 (2025): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v6i02.2232

Abstract

Tax transparency is a crucial aspect of modern corporate governance, serving as an indicator of corporate accountability and reputation. This study develops a Tax Transparency Framework, a conceptual framework that integrates financial accounting indicators with Good Corporate Governance (GCG) principles to improve the quality of tax disclosure. The approach used is a literature-based conceptual one, with analysis of accounting standards, tax regulations, and previous research. The results of the study show that effective tax disclosure needs to include quantitative dimensions such as current and deferred tax expenses, fiscal reconciliation, and effective tax rates, as well as qualitative dimensions, including tax policy and regulatory compliance. The integration of accounting indicators and Good Corporate Governance principles produces a framework that functions as an internal control mechanism (agency theory) as well as a means of obtaining social legitimacy (legitimacy theory). This framework provides officers with practical guidance for companies in preparing comprehensive tax reports and serves as a regulatory reference for the development of tax disclosure standards, thereby increasing stakeholder trust and company reputation.
PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIANDI PUJASERA KRANJI PACIRAN LAMONGAN Zaini, Ahmad Afan; Siswadi , Siswadi; Al-Falih, M. Habibi Alauddin; Al-Rifqi, M. Akbar Sirajuddin
Al-Maqashid: Journal of Economics and Islamic Business Vol. 6 No. 02 (2025): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v6i02.2249

Abstract

Pertumbuhan bisnis yang pesat tentu akan dapat memberikan kontribusi yang signifikan terhadap perkembangan ekonomi baik secara nasional maupun internasional. Namun hal ini tidak bisa lepas dengan adanya  persaingan yang ketat diantara pengusaha yang ada. Oleh karena itu, para pengusaha dituntut untuk selalu menjaga kualitas produk disamping juga tidak boleh berhenti untuk melakukan inovasi. Artinya produk yang dipasarkan harus dapat memenuhi kebutuhan dan memberi kepuasan kepada masyarakat. Untuk dapat mewujudkan tujuan tersebut tentunya diperlukan strategi guna meningkatkan daya beli konsumen serta memiliki daya saing terhadap pengusaha lain yang memiliki klasifikasi produk yang sama. Persaingan dari setiap produk yang ditawarkan berdampak pada konsumen untuk membuka peluang dalam memilih varian produk yang berkualitas. Untuk menunjang minat calon konsumen dalam pengambilan keputusan pembelian secara tepat, pilihan varian produk yang ditawarkan harus berkualitas dengan harga yang kompetitif. Konsumen secara leluasa dapat memilih produk sesuai dengan seleranya, kemampuan daya belinya, dan kualitas produk sesuai yang diharapkan. Penelitian ini bertujuan untuk melihat pengaruh perilaku konsumen terhadap keputusan pembelian berdasarkan empat faktor yang didesain oleh Kotler dan Amstrong, yaitu faktor budaya, faktor sosial, faktor pribadi, dan faktor psikologi (2011:197). Desain pada penelitiuan ini menggunakan pendekatan kuantitatif yang menggunakan data berupa  angka dan analisis statistik untuk menjawab pertanyaan penelitian yang diajukan. Pengumpulan data diperoleh dari jawaban responden pada kuesioner yang telah diberikan sebagai data primer pada penelitian ini. Adapun jumlah responden sebanyak 100 konsumen. Hasil penelitian menunjukkan bahwa variabel independen (perilaku konsumen: budaya, sosial, pribadi, dan psikologi) berpengaruh positif dan signifikan terhadap variabel dependen (keputusan pembelian). Berdasarkan analisis hasil penelitian menunjukkan bahwa variabel psikologi berpengaruh paling dominan terhadap keputusan pembelian di Pujasera Kranji Paciran Lamongan, yang ditunjukkan oleh indikator motivasi untuk memilih produk. Artinya konsumen melakukan pembelian di Pujasera bukan karena promosi yang disampaikan, melainkan karena kebutuhan terhadap produk dan manfaat yang telah dirasakan.
PENGARUH RISIKO, KEMUDAHAAN, DAN KEBERMANFAATAN TERHADAP MINAT BELI DI MALL OF SERANG Novitasari, Sela; Maulana; Zahra Aulia
Al-Maqashid: Journal of Economics and Islamic Business Vol. 6 No. 02 (2025): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v6i02.2278

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh persepsi risiko, persepsi kemudahaan dan persepsi manfaat terhadap minat beli di Mall Of Serang. Metode yang digunakan dengan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh pelanggan Mall Of Serang. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 100 orang. Pegumpulan data menggunakan kuesioner dan kemudian dianalisis dengan menggunakan uji statistic dengan metode SEM (Structural Equation Modelling) dengan menggunakan software PLS 3.0. Hasil penelitian ini membuktikan bahwa terdapat pengaruh negatif dan signifikan Persepsi Risiko terhadap Minat Beli, Hal ini berarti semakin tinggi persepsi risiko yang dirasakan pelanggan dalam menggunakan Mall Of Serang, maka semakin menurunkan minat beli di Mall Of Serang. Terdapat pengaruh positif dan signifikan Persepsi Kemudahaan terhadap Minat Beli, Hal ini berarti semakin tinggi kemudahan yang dirasakan pelanggan dalam menggunakan Mall Of Serang, maka semakin besar minat beli di Mall Of Serang. Tidak terdapat pengaruh positif dan signifikan Persepsi Manfaat terhadap Minat Beli. Hal ini berarti semakin tinggi manfaat yang dirasakan pelanggan dalam menggunakan Shoppe, belum tentu dapat meningkatkan minat beli di Mall Of Serang.
Prinsip Dasar Operasional Perbankan Syariah Nur Izzati; Muhammad Yazid
Al-Maqashid: Journal of Economics and Islamic Business Vol. 4 No. 1 (2024): April: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v4i1.457

Abstract

Banking fundamentals play an important role as a framework for all transactions in the field of Islamic finance, including muamalah. Free maghrib (maysir, gharar, haram, usury, and batil), trust and prudence in the administration of Islamic financial activities, and contract-based principles are the basic principles of Islamic finance. These three guidelines should be followed in various activities as they are based on Islamic sharia and the Qur'an and Hadith
POTENSI PENGEMBANGAN WISATA HALAL DALAM MENINGKATKAN EKONOMI MASYARAKAT (Studi Objek: Wisata Halal Kebun Kurma Desa Karanglo Sukorejo Pasuruan) Sukamto, Sukamto; Farida, Alimatul; Fahmul Iltiham, Muhammad; Solichah, Mar'atus
Al-Maqashid: Journal of Economics and Islamic Business Vol. 3 No. 2 (2023): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v3i2.550

Abstract

The tourism industry plays an important role in the global economy as it is considered as one of the contributing factors to employment growth and economic growth in any country. In Karanglo Sukorejo Village, Pasuruan, there are tours where the majority of the people are Muslim, so there is a need for an understanding of tourism in accordance with sharia rules and principles. Therefore, researchers conducted research with the title "The Potential for Development of Halal Tourism in Improving the Community's Economy (Study Object: Halal Tourism of Dates Gardens, Karanglo Sukorejo Village, Pasuruan). The purpose of this study is first to explore the potential for developing halal tourism in date plantations and secondly the impact of developing halal tourism on date plantations in improving the economy. community economy. The type of research is qualitative research using descriptive methods. While the research tools used by researchers in this study were observation, interviews and documents. From the results of the study it is known that the existence of halal tourism in date palm plantations has a positive impact on the economy of the local community because the development of this halal tourism area opens up job opportunities and also creates new jobs, especially for local communities.
IMPLEMENTASI PRINSIP EKONOMI ISLAM DALAM JUAL BELI ONLINE DENGAN SISTEM DROPSHIPPING Muslimin, Fatkhul; Sulviana, Mita
Al-Maqashid: Journal of Economics and Islamic Business Vol. 3 No. 2 (2023): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v3i2.626

Abstract

The aim of this research is to determine the application of Islamic economic principles in the online buying and selling of dropshipping systems carried out by PPTQ Al-Hasan Ponorogo students. This type of research for field research using qualitative methods. The techniques used in this study were interviews and documentation. After the data has been collected, it will be analyzed qualitatively descriptively. The results of this research include the following: 1) The application of Islamic economic principles has not been fully implemented well and female students have little understanding of Islamic economic principles and they do not know the principles of Islamic economics, 2) supporting factors make it easier for students to start an online business with a dropshipping system, they can start a business anywhere, it's easy to find consumers. The inhibiting factor is the limited operation of cellphones when you want to sell all the time, you don't know the stock of goods from consumers, 3) the impact of buying and selling online with the dropshipping system has two impacts, namely positive and negative
IMPLEMENTASI ETIKA BISNIS ISLAM DALAM PENGELOLAAN USAHA KOPONTREN (Studi Kasus: Kopontren Qomaruddin Bungah Gresik) Indriya Safitri; Kurniawan, Aries; Aulia Rahmi, Vembri; Ismanto, Hadi
Al-Maqashid: Journal of Economics and Islamic Business Vol. 3 No. 2 (2023): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v3i2.629

Abstract

Judging from the continued increase in the number of students at the Qomaruddin Islamic Boarding School, it will always be accompanied by the increasing needs of the students that must be met, starting to increase the number of students will indirectly have an impact on the increase in several businesses. Kopontren business development is one way to improve the economy at the Qomaruddin Bungah Gresik Islamic boarding school. This research aims to determine the implementation of Islamic business ethics in the management of the Qomaruddin Kopontren business using qualitative methods with a descriptive approach starting from observation techniques after which data analysis is carried out from interviews and other sources. The results of this research indicate that the application of business ethics at Kopontren Qomaruddin generally works well in conventional or general business settings, whereas in the perspective of Islamic business ethics it goes well following the guidelines for Islamic business ethics but there is an interest system run by the Qomaruddin Kopontren which contains elements of usury which is forbidden in Islam. So that the application of Islamic business ethics has not been fully realized.
ANALISIS INOVASI DENGAN METODE BUSINESS MODEL CANVAS DAN TEN TYPES OF INOVATION PADA LAZISMU UNIVERSITAS MUHAMMADIYAH GRESIK UNTUK MENINGKATKAN PENDAPATAN Lintang Trias Kurnia Putri; Dwi Komara, Beni
Al-Maqashid: Journal of Economics and Islamic Business Vol. 3 No. 2 (2023): Oktober: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v3i2.630

Abstract

Fundraising or fundraising is important so that civil society organizations can take part in a sustainable manner. Fundraising Lazismu UMG has grown rapidly, currently it has been able to help more than 200 mustahik. Lazismu UMG continues to be determined to make various innovations so that it can help more people in need. This study aims to determine industry analysis, fundraising competitors and the internal conditions of Lazismu Muhammadiyah Gresik University from the perspective of the Ten Types of Innovation method. Furthermore, to find out what innovative tactics can be chosen so that Lazismu Universitas Muhammadiyah Gresik can increase donation revenue. Research data obtained through interviews, observation and documentation. Interview 1 leader of Lazismu UMG, 3 volunteer members, and 2 competing zakat institutions. Based on the implementation of the research, the results of the analysis of the Business Model Canvas Lazismu UMG were obtained. From this research it was also found that Lazismu UMG data had implemented 3 tactics of the Ten Types of Innovation namely Collaboration, Simplification Experience and Superior Product. In addition, this study found two new tactics that are suitable for use by Lazismu UMG, namely Brand Extension and Personalized Service

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