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Bukhori: Kajian Ekonomi dan Keuangan Islam
Published by Goodwood Publishing
ISSN : -     EISSN : 27986691     DOI : https://doi.org/10.35912/bukhori
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Bukhori: Kajian Ekonomi dan Keuangan Islam aims to be a useful platform for spreading scientific studies on various issues and a strategic tool for developing theories and practices in the fields of Islamic Economy and Finance.The scopes of the journal include, but are not limited to, the following fields: 1. Islamic Economics and Contemporary Issues 2. Contemporary issues in Islamic Financial Institutions 3. Sharia Management 4. Sharia Accounting 5. Sharia Banking 6. Legal Aspects in Islamic Economics 7. Philosophy of Islamic Economics 8. Islamic Economic Thought
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 51 Documents
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Pengaruh Keimanan, Pengetahuan, Akuntabilitas, dan Transparansi terhadap Motivasi Muzakki Membayar Zakat : Studi kasus di Lembaga Amil Zakat Kota Bandar Lampung Jaka Darmawan
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (935.787 KB) | DOI: 10.35912/bukhori.v2i2.1976

Abstract

Purpose: The objective of this research was examining and analyzing the factors affecting muzakki (zakat donators) motivation to pay zakat in the Zakat Agency, Bandar Lampung. Method: The sampling technique used in this research was the accidental sampling. The sample of this research was muzakki (zakat donators) paying zakat in Zakat Agency, Bandar Lampung. The data analysis technique used in this research was the multiple regression. Result: The result of this research showed that the understanding and the accountability of zakat had a significant effect on muzakki motivation to pay zakat; however, the level of faith and the financial report transparency did not significantly affect the muzakki motivation to pay zakat.  
The Role of Sharia Economic Law in Supporting A Healthy Economic System for Indonesian Communities Zahid Hasan; Abid Nurhuda
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.49 KB) | DOI: 10.35912/bukhori.v2i2.1978

Abstract

Purpose: The purpose of this research is to describe the Role of Sharia Economic Law in Supporting a Healthy Economic System for Indonesian Society. Methodology: The method used is literature study, then the data is collected using a qualitative approach, then the truth and validity are analyzed and the last is concluded descriptively. Results: The results of the study show that the Role of Sharia Economic Law in Supporting a Healthy Economic System for Indonesian Communities includes making people aware of the importance of paying Zakat, supporting the Prohibition of usury, fostering expectations of economic cooperation, supporting the social security system, supporting the prohibition of business practices which is dirty, and supports the supervision of the sharia economy in the state order so that all of these roles are following the maqosidu sharia which has been established by Islamic teachings. Limitations: This research only discusses some of the roles of sharia economic law and not all of them are mentioned, it is hoped that later there will be further research that will complement it. Contribution: This research is expected to be useful both for the authors themselves and for readers in general so that they can implement and support a sharia economic system in everyday life.
Sukuk Negara as an Alternative for APBN Financing in Indonesia Riswan Riswan; Andi Rustam; Linda Arisanty Razak; Muchriana Muchran
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.225 KB) | DOI: 10.35912/bukhori.v2i2.2014

Abstract

Purpose: In supporting APBN financing, the government always prioritizes non-debt financing. However, the government also uses debt financing to meet the financing needs of the state budget. One of the alternative efforts that must be made by the Government is to develop Sharia-based SBN or what can be called Sukuk Negara. Method: This research uses a qualitative methodology. Result: Based on the results of research that has been conducted, it is known that State Sukuk have a major role in driving the growth of Islamic finance in Indonesia and can reduce the financing of the state budget deficit.
Factors Influencing SME Financing: Case in Indonesian Islamic Bank Mahmada Azmi Maulida; Nur Hidayah; Imron Rosyadi
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.186 KB) | DOI: 10.35912/bukhori.v2i2.2017

Abstract

Purpose: Islamic Commercial Banks is one of the institutions that provide financing for Small and Medium Enterprises (SMEs). This study aims to analyze the effect of Third Party Funds (DPK), Inflation, Non-Performing Financing (NPF), and Margin Levels on Small and Medium Enterprises (PUKM) financing in Islamic Commercial Banks. Method: The type of data used in this study is secondary data derived from monthly statistical reports on Islamic banking which are accessed through the official website of the financial services authority and the website of Bank Indonesia. The period of this research is from 2016 to 2021. The analytical method used is Ordinary Least Square (OLS). Result: The results of the study concluded that DPK and Margin Level had a significant effect on PUKM. While inflation and NPF have no significant effect on PUKM. Islamic commercial banks as intermediary institutions can increase financing for SMEs by maximizing DPK and margin levels in the hope that financing for SMEs can increase economic growth in Indonesia.
Muslim Investors' Behavior in Deciding to Invest in Sharia Shares in the Period 2018-2023: A Systematic Literature Review Taufik, Ghofar; Rusmana, Oman
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2234

Abstract

Purpose: The author's goal in this study is to investigate the factors that influence Muslim investors' decisions to invest in Sharia-compliant shares. This study aims to provide a detailed description of insider investor decision-making behavior. Methodology: Using the Scopus database and Google Scholar, the author analyzed 10 articles published between 2018 and 2023 to map the pattern of behavior of Muslim investors in deciding whether to invest in Sharia shares. Data was collected and reviewed before doing an analysis review, followed by a systematic literature review to support the next study. Results: Findings and results highlight that the behavior of Muslim investors is influenced by several factors, like investor ethics, motivation, patterns of investment, and religious factors. While the factors that influence the decision to invest in Islamic stocks are the level of return and investment risk. The implications of this research are to provide an understanding of the factors that influence Muslim investors' decisions in choosing Islamic equity investments, to provide insight into past investment experiences that influence Muslim investors' decisions, to improve perceptions of the risk of investing in Islamic equities so that investors can reduce risk and achieve better results from their investments. In addition, Islamic financial institutions can provide good services to Muslim investors and the government can take more appropriate steps to develop the Islamic financial market.
Business Strategy in Islamic Boarding School: A Case Study of Pesantren Hidayatullah Depok Indonesia Ramadini, Kintan Nur; Hasanah, Neneng; Irfany, Mohammad Iqbal
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2282

Abstract

Purpose: Abstract. This study aims to identify the strengths, weaknesses, opportunities, threats, and strategic priorities in the development of a business unit in a pesantren, a culturally rooted Islamic boarding school in Indonesia. Methodology: Employing ANP-SWOT analysis, this study indicates that strengths and opportunities are the main priorities in developing pesantren’s business unit. The most influential aspects of strengths, weaknesses, opportunities, and threats are cooperation with internal and external parties in developing business and marketing management that is not optimal Results: Islamic boarding schools can play a more important role in economic activities as producers that meet community needs, in particular, and even supply a broader market. The most important strategy is to improve the quality of human resources by improving the mindsets and skillsets of business activities.
Maqashid Syari'ah Index Model in Sharia Bank Ridwan, Mukminati; Pagalung, Gagaring; Luthfi, Mukhtar; Amin, Abd Rauf Muhammad
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2283

Abstract

Purpose: This study aims to identify the appropriate model for measuring the level of Maq'hid syar'ah in sharia banking. Methodology: The method used is a qualitative method with a literature approach. The data used are the results of published research using the Maq'hid syar'ah index with the study object of sharia banking. Results: The results of the study indicate that there are 5 measurement concepts used in measuring the sharia-compliancy of Sharia banks using the Maq'hid syar'ah index. Of the five concepts, there is a fundamental similarity that is the key to achieving the goal of Maq'hid syar'ah, which is purifying the soul, justice, and public welfare. A simple model that can be used to measure quantitatively is by using 3 main instruments; Interest-free business for the purpose of purifying the soul, Zakat for the purpose of achieving justice, and real investment for the purpose of realizing welfare (maslaha).
Zakat Accounting: Islamic Ethnomethodology Study Thalib, Mohamad Anwar
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2418

Abstract

Purpose: This research problem revolves around the prevailing focus in zakat accounting studies, primarily on techniques and calculations, while neglecting the importance of local cultural values and religiosity. This study aims to reveal zakat accounting practices based on local cultural values and religiosity. Methodology/approach: The research employs a qualitative approach and utilizes two data collection methods, interviews and observations, involving three informants. Results: The findings reveal various zakat accounting practices, including the adjustment of zakat rates based on government decisions; straightforward zakat accounting records; the distribution of zakat to the poor, needy, converts, and zakat administrators; and the accountability of zakat funds communicated via mosque loudspeakers. These practices are deeply intertwined with local cultural values, emphasizing honesty and trustworthiness. Limitations: The limitations of this research are that the research informants have yet to present information from religious leaders regarding zakat accounting practices. Contribution: The theoretical implication lies in the potential integration of religious values, such as trustworthiness and honesty, into zakat accounting, facilitating the development of guidelines and standards that resonate with spiritual and cultural values and align organizations with their religious principles. Practically, this may create opportunities for developing zakat-based financial instruments tailored to specific cultural and spiritual contexts.
Akuntansi Ilabulo: Studi Etnometodologi Islam Thalib, Mohamad Anwar; Polapa, Asma; Rumampuk, Rismawati; Ma’luna, Sri Salni Safitri
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2456

Abstract

Purpose: Purpose: This study aims to construct labulo accounting practices based on local cultural values. Methodology/Approach: This study employs the Islamic framework from an Islamic ethno-methodology perspective. It uses a qualitative methodology that incorporates two data-gathering methods: structured interviews and passive participant observation. The participants in this study were chosen using purposive sampling techniques. The data analysis process consisted of five phases: amal, ilmu, iman, informasi wahyu, and ihsan. Results/Findings: The results indicate three ways in which Ilabulo traders practice accounting: profit accounting, loss accounting, and simple memory-based recording. These accounting practices are characterized by trustworthiness (amanah) and patience (kesabaran). Trustworthiness is reflected through sellers' actions, using their trading profits to support their families’ needs and children's education. The elders often advise the value of family responsibility through the expression (lumadu) "delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o," which means a sense of family responsibility. Patience is reflected in the actions of Ilabulo sellers when they experience losses, such as giving away their goods free to residents and continuing to trade despite facing losses. The elderly often advise on the value of patience through the expression (lumadu) "mopo'o tanggalo duhelo," which means being patient. Limitations: The limitation of this study lies in the informants, as it does not include information from Ilabulo customers. Contribution: This research contributes to introducing the concept of accounting practices by Ilabulo sellers based on local cultural values.
Islamic Service, Branding, And Advertising Influence 212 Mart Co-Op Consumer Loyalty Aslam Hanifa, Iqbal; Nuriyah, Aminah; Arofatul Marits, Shofi
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i2.2804

Abstract

Purpose: This thesis explores the impact of Islamic Service Quality, Islamic Branding, and Islamic Advertising on consumer loyalty within the 212 Mart Co-ops. Employing a quantitative approach, this study aimed to understand the dynamics of consumer loyalty in this context. Methodology/approach: Quantitative data were gathered through questionnaires, and Multiple Linear Regression was utilized for analysis. This study adopted a quantitative methodology supported by the SPSS program for data management and analysis. Results/findings: This study reveals the significant influences of Islamic Service Quality and Islamic Branding on consumer loyalty in the 212 Mart Co-ops. However, Islamic Advertising does not exhibit a notable impact on consumer loyalty. Interestingly, Islamic service quality and branding collectively exert a significant influence on consumer loyalty. Limitations: Acknowledging its boundaries, the study was confined to quantitative data, potentially influenced by biases in questionnaire responses. Additionally, the exclusion of other variables that impact consumer loyalty is recognized as a limitation. Contribution: This research makes a noteworthy contribution by emphasizing the considerable impact of Islamic Service Quality and Islamic Branding on consumer loyalty within the 212 March Co-op. This study provides valuable insights for marketers and policymakers, suggesting avenues to enhance these aspects for an overall improvement in consumer loyalty.aspects for an overall improvement in consumer loyalty.

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