cover
Contact Name
Jihan Nabila Zahara
Contact Email
jihannabilazahara@umpo.ac.id
Phone
+6287758747322
Journal Mail Official
eksyar@umpo.ac.id
Editorial Address
Jl. Budi Utomo No.10, Ronowijayan, Kec. Ponorogo, Kabupaten Ponorogo, Jawa Timur 63471
Location
Kab. ponorogo,
Jawa timur
INDONESIA
Musyarakah: Journal of Sharia Economics (MJSE)
ISSN : 28278887     EISSN : 28099389     DOI : https://doi.org/10.24269/mjse
Core Subject : Religion, Economy,
FOCUS OF JOURNAL Musyarakah: Journal of Sharia Economics (MJSE) focused on Sharia economics and finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, including but not limited to Sharia economics; Sharia banking; Sharia finance; Sharia accounting; Sharia microfinance; Zakah, Waqf, and Philanthropy. SCOPE OF JOURNAL Musyarakah: Journal of Sharia Economics (MJSE) specializes on sharia economics and finance studies. The journal is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Articles 85 Documents
Pengaruh Kinerja Keuangan Dan Kualitas Audit Terhadap Kualitas Laba Bahri, Syaiful; Hartono, Arif
Musyarakah: Journal of Sharia Economic (MJSE) Vol 4, No 2 (2024): October
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v4i2.10754

Abstract

The research aims to analyze the influence of liquidity, profitability, leverage and audit quality on earnings quality in food and beverage companies listed on the Indonesian stock exchange for the 2020-2023 period. Important financial performance was re-examined due to inconsistencies in previous researchers' findings. Audit quality to prove the quality of the KAP which is classified as Big-4. The research sample was 13 companies using purposive sampling. Quantitative data types and secondary data sources with descriptive analysis, classical assumption test, multiple regression analysis, and t test. Liquidity, profitability and audit quality have a positive effect on earnings quality, while leverage has a negative effect on earnings quality. The high level of liquidity and profitability ensures that the profits presented reflect actual financial conditions. Asset financing is greater capital than debt so it shows good performance. Big-4 KAPs have lower manipulation than non-big-4 KAPs so they are able to produce quality earnings information. Big-4 KAPs maintain a good reputation in the market and auditors do not want disciplinary sanctions and have better audit resources.
Religious Experience in Muslim Philanthropy: An Epistemological and Ethical Discourse Munifatussaidah, Asma; Kuswanjono, Arqom
Musyarakah: Journal of Sharia Economic (MJSE) Vol 5, No 1 (2025): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v5i1.11811

Abstract

Muslim philanthropy is a practical form of the religious experience of Muslim communities that mediates between individual belief in amaliyah activities and collective ownership to build an Islamic environment. This research explains the representation of religious experience in the context of Muslim philanthropy from the perspective of Islamization, a perspective of returning to Islamic values in behavior. Using the literature method, this research describes Islamic epistemology and theology shape the understanding and depiction of religious experience in the discourse and practice of philanthropy among Muslims. The research also explains the epistemic of Muslim philanthropy and its implications for religious and ethical contexts. By views from Muslim scholars, religious texts, and contemporary discourses on philanthropy, explain the worldview of Islam through religious experience in philanthropy or giving behavior.
Manajemen Pengelolaan Sumber Daya Insani (SDI) di Lembaga Zakat Infaq dan Shadaqah Muhammadiyah (LAZISMU) Ponorogo Rois, Adib Khusnul; Zahara, Jihan Nabila; Irsyaadullah, Ahnaf Nabil
Musyarakah: Journal of Sharia Economic (MJSE) Vol 5, No 1 (2025): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v5i1.11827

Abstract

This study discusses Human Resources in LAZISMU Ponorogo with professional system management. The background of this study is that Human Resources are the most important part of an institution and organization, Human Resources are a crucial aspect in the success of managing zakat, infak, shodaqoh and waqf (ZISWAF) by the LAZISMU Ponorogo zakat institution. The research method in this study is qualitative descriptive analysis. By explaining the phenomena that occur in the zakat institution (LAZ). Data were collected through interviews, observations, and documentation from directors and employees at LAZISMU Ponorogo. The results of the study indicate that Human Resources in LAZISMU Ponorogo can have good abilities, professional in work that has Knowledge and Skills, Communication and Interpersonal Skills, Character Excellence, Human Resource Development, Management and Leadership. The programs implemented in LAZISMU Ponorogo to improve SDI are as follows: 1. Providing Education on SDI, 2. Economic Empowerment in LAZISMU Ponorogo, 3. Social Empowerment in LAZISMU Ponorogo, 4. Community Empowerment in LAZISMU Ponorogo, 5. Improving Digital Skills in LAZISMU Ponorogo.
Komparasi Ketimpangan Distribusi Pendapatan Dalam Perspektif Ekonomi Konvensional Dan Ekonomi Islam Chalid, Fitria Idham; Zubaidah, Siti
Musyarakah: Journal of Sharia Economic (MJSE) Vol 5, No 1 (2025): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v5i1.11829

Abstract

Income distribution plays an important role in the economy in both conventional and Islamic economics. In conventional economics, income distribution often focuses on market efficiency, but this can lead to inequality and social disparities. In contrast, Islamic economics emphasizes the principles of justice, respect for the Shari'a, and equitable distribution of wealth, using instruments such as zakat, infaq, and waqf to reduce inequality and achieve social welfare. This study uses a literature review method, this study identifies the challenges faced in implementing both income distribution systems. The main challenges in conventional economics include economic inequality caused by unequal access to education and resources, while in Islamic economics, the challenges lie in the implementation of distribution mechanisms that are not yet optimal. This study concludes that although both face challenges, the Shari'a-based distribution system is more inclusive and oriented towards social welfare, making it a fairer alternative in the long run.
Enterprise-Based Empowerment Strategy for Santri in the Agribusiness Sector in Creating an Influential (Infa’) Generation Achmad Zam Zami; Sofuan Jauhari
Musyarakah: Journal of Sharia Economic (MJSE) Vol 6, No 1 (2026): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Public skepticism about the relevance of Islamic boarding school graduates in the modern job market creates a gap between the traditional curriculum and the demands of economic independence. An applied educational transformation is urgently needed so that students become not only religious figures but also strong economic actors. This study aims to analyze strategies for empowering students based on agribusiness entrepreneurship and describe the profile of the "Influential Santri Generation" as an output of the integration of economic independence and da'wah values at the Fathul Ulum Islamic Boarding School, Jombang. This study uses a qualitative approach with a field case study type. The study was conducted for six months, from January to June 2025, located at the agribusiness business unit of the Fathul Ulum Islamic Boarding School, Jombang. Data were collected from 25 respondents consisting of boarding school caretakers, business unit managers, and active students through in-depth interviews, participatory observation, and documentation studies. Data analysis was carried out inductively through data reduction, presentation, and verification. The results show that empowerment is carried out through systemic agribusiness technical training and strengthening business units with a fair profit-sharing model. Despite successfully improving practical competency and independent character, the study identified significant obstacles in the form of conventional business management and low digital technology literacy. However, this model has proven effective in forming a "Generation of Infa' Santri" who are economically competitive without abandoning their spiritual identity.