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Program Studi Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Sumatera Utara. Jln. Kapten Mucktar Basri No. 3 Medan.
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Al-Muhtarifin: Islamic Banking and Islamic Economic Journal
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : -     EISSN : 28099699     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal is published by Islamic Banking Department, Faculty of Islamic Religion, University of Muhammadiyah Sumatera Utara . Published twice a year (January and July). Jurnal Al-Muhtarifin is a scientific journal that contains the results of research and theoretical studies on Islamic Banking and Islamic Economic issues. Paper presented in Jurnal Al-Muhtarifin are solely author responsibility. The editorial board may edit without changing the substance of the paper.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 3, No 2 (2024): Jun 2024" : 6 Documents clear
ANALYSIS OF ZAKAT DISTRIBUTION IN ISLAMIC PERSPECTIVE harahap, siti khodijah
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v3i2.17984

Abstract

Zakat in Islam is an obligation that must be carried out by every Muslim because it functions as a tool given by Islam to remove poverty from society by telling the rich about what they can do and their social responsibilities. There are two types of zakat distribution in Indonesia, consumptive and productive distribution. The purpose of this research is to find out about risk management in Islamic business. This article is a qualitative descriptive study, which explains the distribution of zakat from an Islamic perspective. The results of this paper show that the distribution of zakat from an Islamic perspective has the conditions and pillars of zakat, the benefits of zakat, the mechanism for distributing zakat, the groups of zakat recipients, and the legal basis for zakat, both from law and the arguments of the Qur'an and hadith
Analysis of Implementation of Electronic-based Parking Retributions (E-Parking) to Medan City Regional Revenue Sulystio, Kelvin
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v3i2.19626

Abstract

Parking fees are one of the regional sources of income from the regional tax. The purpose of this study is to analyze the regional revenue generated from the regional tax, known as Electronic Parking Fee or E-Parkir. The methodology in this study uses qualitative descriptive methods in the form of written and tabular data. The data source for this study comes from interviews with transport departments and users of e-parking systems. The results of this research show that the implementation of e-parking or e-parking will use digital payment systems such as e-payment cards and QRIS implemented at several road points in Medan city. The conclusion of the implementation of e-parking in Medan city is that the data proves that the implementation of e-parking can increase the local revenue. The implementation of e-parking in Medan City has no obstacle in terms of revenue because the city government and third parties have a benefit distribution mechanism, so in terms of local revenue, Medan City will increase, although this cannot be denied. There are obstacles on the ground, e-parking users and e-parking attendants are still dealing with cash transactions.
OPTIMALISASI KEAMANAN LAYANAN FINTECH MELALUI ARTIFICIAL INTELLIGENCE (AI) Badawi, Afif; Mardiah Gea, Ulfa
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v3i2.20296

Abstract

Industri fintech, mengadirkan Artificial Intelligence (AI)  sebagai alat yang sangat berguna untuk meningkatkan keamanan layanan keuangan online. Fintech, sebuah industri yang berkembang dengan cepat, menggunakan (AI) untuk menurunkan risiko dan meningkatkan efisiensi dalam pembayaran digital, pinjaman peer-to-peer, investasi, dan layanan asuransi. Penelitian ini menyelidiki bagaimana AI dapat meningkatkan keamanan fintech melalui analisis prediktif, otentikasi pengguna yang lebih baik, deteksi penipuan secara real-time, dan manajemen data yang efektif. Perlunya peningkatan investasi infrastruktur dan pembuatan kebijakan yang mendukung disoroti oleh masalah-masalah seperti rendahnya kualitas sumber daya manusia dan kesulitan regulasi yang tidak terstandarisasi. Pendekatan menggunakan literatur dan penelitian terbaru, penelitian ini menyimpulkan bahwa pengembangan AI dalam fintech harus dilakukan dengan memperhatikan konteks lokal dan mengintegrasikan nilai-nilai etika serta hukum yang relevan. Langkah-langkah ini tidak hanya akan memperkuat keamanan layanan fintech, tetapi juga membangun kepercayaan publik dan mendukung pertumbuhan sektor secara berkelanjutan di Indonesia
Application of Environmental, Social, and Governance (ESG) Method in Financial Management Fadli, Zahri
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v3i2.20308

Abstract

This study investigates how the Environmental, Social, and Governance (ESG) approach can be used in financial management. Investors can avoid companies that have regulatory, reputational and social risks by considering environmental, social and governance considerations. Empirical evidence shows that companies with strong ESG policies typically demonstrate efficacy, ingenuity, and better brand image—all of which contribute to improved financial results and investor appeal. In this research, descriptive analysis is combined with literature study methodology. Transparent ESG reporting enables companies to increase capital availability, meet changing regulatory requirements, foster investor confidence, and lower reputational risk. To achieve this, effective ESG reporting must be implemented through integration with annual reports, acceptance of reporting standards, stakeholder engagement and independent verification.
ETIKA KONSUMSI DALAM EKONOMI ISLAM Muhammad Raihan, Muhammad Raihan
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v3i2.15114

Abstract

Studi Islam tentang konsumsi sangat penting jika seseorang ingin menahan diri dengan harta benda dan pengeluaran. Sekalipun suatu negara memiliki banyak uang, kesejahteraan tidak akan berhasil jika tidak digunakan dengan bijak dan keuntungannya tidak dapat diukur. Pendekatan terbaik untuk menggunakan kekayaan seseorang untuk kemajuan diri sendiri, komunitas seseorang, dan orang-orang secara keseluruhan adalah dengan mengarahkan preferensi seseorang terhadap pilihan-pilihan yang mengandung maslahah (baik dan bermanfaat). Dorongan untuk memenuhi kebutuhan dasar seseorang adalah bawaan dari kondisi manusia. Bahkan sebagai bayi, manusia selalu menemukan cara untuk mengomunikasikan keinginannya untuk memenuhi kebutuhannya, seperti jeritan bayi minta susu saat lapar. Saat kita bertambah tua dan lebih mampu, keinginan dan kebutuhan kita mencapai puncaknya saat kita mencapai pubertas dan secara bertahap menurun hingga kematian.
Comparison of Musharakah Mutanaqisah (MMQ) Regulatory Framework in Indonesia, Malaysia, and Brunei: Challenges and Solutions Umar Firmansyah, Ahmad
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v3i2.20309

Abstract

This study aims to examine the regulatory framework of Musyarakah Mutanaqisah (MMQ) in Indonesia, Malaysia, and Brunei, and compare the implementation and challenges faced in the three countries. MMQ is one of the important Islamic financing products in Islamic banking, where the portion of asset ownership is gradually purchased by customers from banks until full ownership changes hands. This study uses a doctrinal legal approach with legislative, conceptual, and comparative methods to analyze the regulations, fatwas, and policies that govern MMQ. In Indonesia, MMQ regulations are based on the fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) and the regulations of the Financial Services Authority (OJK). DSN-MUI Fatwa No. 73/DSN-MUI/XI/2008 and No. 101/DSN-MUI/X/2016 provide detailed guidance on the implementation of MMQ, but challenges such as legal certainty of asset ownership and risk management still need to be overcome. In Malaysia, Bank Negara Malaysia (BNM) through the Sharia Advisory Council (SAC) issues policy documents such as BNM/RH/STD028-7 which govern the MMQ. The integration of MMQ with other contracts such as ijarah and istisna adds complexity to its implementation. Meanwhile, in Brunei, the Brunei Islamic Religious Council (MUIB) issued fatwas and regulations tailored to the local context. The main challenge in Brunei is the lack of public understanding of MMQ and legal documentation issues. The study concludes that although all three countries share the same sharia principles, there are variations in MMQ regulation and implementation. Practical challenges can be overcome by developing more detailed regulations, strengthening risk management systems, and increasing education and socialization to the public. Recommendations for improved regulation and MMQ practices include clearer regulation, increased training for bank staff, and product innovation. Further research is suggested to explore the social and economic impact of MMQ and the potential use of financial technology (fintech) in improving the efficiency and accessibility of MMQ. This research makes an important contribution to understanding and improving MMQ regulations and practices in Indonesia, Malaysia, and Brunei, as well as providing valuable recommendations for regulators and Islamic banking practitioners in the future

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