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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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Islamic Cooperative Financial Reports based on Regulation of Minister of Cooperatives and SMEs Republic of Indonesia No.14/Per/M.UMKM/IX/2015: Case Study of ABC Academic Community Cooperative Munfariha, Siti Solihatul; Mukhlisin, Murniati
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.v3i2.2807

Abstract

Purpose: The aim of this study is to analyze the preparation of KOSIKA ABC's financial reports based on the Ministry of Cooperatives and SMEs, Republic of Indonesia No.14/Per/M. UMKM/IX/2015. Research Methodology: This paper adopts a case study method with standardization of the final reporting approach to evaluate how accounting is applied in preparing KOSIKA ABC financial reports at the end of the period. Results: The results of the research show that the financial report presented by KOSIKA ABC, such as the financial position and calculation of overall business results, is acceptable, but the KOSIKA ABC financial report that has been presented is still not in accordance with the components of the financial report according to the said regulation. The conclusion of this research is that the suitability of the KOSIKA ABC financial report to the regulation if, in presentation form, the overall Financial Report is 28.57 %. Limitations: This case study has several limitations, such as comparative work with other cooperative/s, analysis of several years of financial reports, evaluation of the details of each report, and interview sessions with cooperative operators outside KOSIKA ABC for triangulation purposes. Contribution: This case study contributes to the awareness among Islamic cooperative practitioners that they must refer to appropriate reporting guidelines for accountability purposes. A similar case study has not touched on the academic community cooperative type, which is another contribution.  
Risk Profile and Profitability on Mudharabah Financing at Bank Muamalat, Is There any Relation? Dani, Rian; Mubyarto, Novi; Nengsih, Titin Agustin
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.v3i2.2809

Abstract

Purpose: To find out whether there is an influence of the NPF and ROA variables on Mudharabah Financing at Bank Muamalat. If the NPF is greater, the Mudharabah Financing problems will increase and if the ROA is lower, the Mudharabah Financing will decrease further. Methodology/approach: Type of research used in this research was quantitative research. Source of Data used in this research was secondary data that obtained from quarterly financial reports published by Bank Muamalat for 2015-2022. Data analysis technique used in this research was Multiple Linear Regression Analysis. Results/findings: NPF partially has a significant negative effect on Mudharabah Financing with a sig value. Amounting to 0.024<0.05, the t-statistic value is -2.391. ROA partially has a significant positive effect on mudharabah financing with a sig value. Amounting to 0.002<0.05, and the t-statistic value is 3.355. NPF ROA together influences the dependent variable Mudharabah Financing with a sig value. 0.001<0.05. Limitations: This research is limited to Internal Bank variables such as NPF and ROA, which influence Mudharabah Financing. Other Internal and External Bank variables influence Mudharabah Financing. Contribution: Bank Muamalat Management must maintain the NPF ratio value of <2%, which has been determined by Bank Indonesia, so that the bank is in a healthy condition and can maintain the value of Mudharabah Financing. Bank Muamalat Management must raise more funds so that the bank has the opportunity to expand financing because ROA has a significant positive effect on Mudharabah Financing.
Dispute Resolution of Problem Financing in Indonesian Islamic Banks by Basyarnas Oktaviany, Mega; Muhammad Alif Ramadhan; Rizkina Zakaria
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.v3i2.2875

Abstract

Purpose: This study discusses whether there is a dispute, and whether Indonesian positive law has usually provided a way for both parties to resolve it. The process that parties can undertake can be either extrajudicial proceedings or court proceedings (litigation). Method: This research applies a literature review. We collected information on regulations, research, books, documents, records, websites, and various other literature related to BASYARNAS regarding dispute resolution in Islamic banking. The secondary data used in the analysis included data from Law No. 30/1999, Indonesian Banking Surveillance Report-Third Quarter 2023, and data from the National Sharia Arbitration Board of Indonesia. Results: The results show that the role of BASYARNAS is not yet ideal because it must be preceded by written consent from the parties, and the overlapping jurisdiction between religious courts and district courts hinders the enforcement of arbitration awards. Limitations: This research suggests the need for stricter regulations regarding the jurisdiction of Islamic bank financing disputes to avoid jurisdictional dualism. There is a need for a legal infrastructure that supports Sharia-based businesses by providing effective and culturally relevant out-of-court dispute resolution mechanisms with the principles and values of Sharia commerce. Contribution: Arbitration is considered by entrepreneurs as the best way to resolve disputes out of court, as it suits the needs of businesses.
Penggalian Gunung Kapur sebagai Destinasi Wisata dalam Perspektif Fiqh Bi’ah: Studi di Desa Jaddih Kecamatan Socah Bangkalan Madura Sarkawi, Sarkawi; Qadariyah, Lailatul; Karim, Busro
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i1.2878

Abstract

Purpose: The purpose of this research is to determine the view of fiqh bi'ah on the excavation of the High Hill in Jaddih village. Method: This study uses a qualitative method that extracts data using interviews and documentation. Results: The results of this study indicate that the excavation of the limestone hill in Jaddih village is not in line with the basic principles of environmental preservation in the study of Fiqh bi'ah. The damage and pollution caused by the excavation of this limestone hill include damage to roads, changes in air quality, changes in landscape roads, changes in air quality, landscape changes, and several other negative impacts. Limitation: All these negative impacts are indeed small in scale, considering that the excavation of this limestone hill is included in the classification of class C excavation mining activities and does not have a significant impact on the sustainability of the area. However, continuous excavation remains a concern for many parties to anticipate things. be a concern for many parties to anticipate undesirable things, especially to preserve this nature. The preservation of this nature is fardhu kifayah. Contribution: The results of this study will make a scientific contribute to similar studies and enrich the intellectual treasures of digging mountains or hills that are commonly performed in Madura.
Determinants of Intention to Pay Professional Zakat to Private Employees: Case Study of Muzakki Laznas Daarut Tauhiid Peduli Sadili, Ujang; Ali, Zulkarnain Muhammad; Zaenal, M. Hasbi
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.v3i2.2970

Abstract

Purpose: This study aims to identify and analyze the factors which affect the intention to pay zakat on private employees Methodology: This qualitative research used SEM-PLS with primary data collected from questionnaires based on convenience sampling, totaling 100 respondents. Results: Religious figures and peers influenced the subjective norms of private employees' intention to pay for zakat. Perceptions of behavioral control on employees’ intention to pay zakat are influenced by zakat knowledge, zakat law enforcement, and the quality of zakat distribution. Attitudes, subjective norms and perceptions of behavioral control directly influence employees' intentions to pay professional zakat Limitations: The targets used in the research were LAZNAS DT Peduli donors, private employees and ASN employees/entrepreneurs who had zakat income as a comparison.The targets used in the research were LAZNAS DT Peduli donors, private employees and ASN employees/entrepreneurs who had zakat income as a comparison. Contribution: The results of the research show that the dominant factor influencing the perception of the behavioral control variable is the knowledge that the distribution of zakat funds carried out by private employees of LAZNAS DT Peduli is expected to be able to change mustahiq into muzakki. The practical implication of this research is that religious figures such as K.H. are important in distributing zakat. Abdullah Gymnastiar is influential in this matter in inviting and influencing private employees to give zakat to LAZNAS DT Peduli and the DT Peduli zakat institution is one of the institutions that distributes professional zakat that muzakki are interested.
Penerapan Konsep Wakaf Aset Digital di Indonesia Uwais, Asnawi; Dedy Rachmad; Afifah, Kuni
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.v3i2.3037

Abstract

Purpose: This study aims to determine how Islam views the use of digital assets for waqf and the potential of digital assets in waqf and its scheme. Methodology: This qualitative research uses a library research method to answer the questions raised. Secondary data were used in this study. Results: The results of this study found that the use of cryptocurrency as an asset for waqf is not allowed and only accepts rupiah as a legal tender, while the use of YouTube accounts as a source of waqf is allowed as long as it does not contain elements that are prohibited in Islam. Limitations: Limited literature on digital waqf, especially international literature. The lack of literature makes it difficult to find relevant information and develop a comprehensive understanding of the topic. Contribution: One of the main contributions of this research is that it provides an answer to the question of the lawfulness of using digital assets, according to Islamic law. This is a significant contribution because there is currently a lack of clarity regarding this issue.
Analisis Pengaruh Variabel Makroekonomi terhadap Biaya Perjalanan Ibadah Haji Nurunnasikin, Nurunnasikin; Indra, Indra; Afifah, Kuni
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i1.3056

Abstract

Purpose: This study analyzes the impact of macroeconomic factors such as exchange rates, global oil prices, and inflation on Hajj pilgrimage costs. Methodology: This is a qualitative study. Time-series data from 1980 to 2022 were used in this study. The data were analyzed using the VECM method. Results: The results show that, in the long run, exchange rates, crude oil prices, and inflation have a significant impact on the cost of Hajj. Limitations: Difficulty in obtaining annual data. This is a common limitation of research that relies on secondary data sources. Annual data may not be readily available or may be difficult to access. Contribution: One of the main contributions of this study is that it identifies factors that can affect the long-term cost of the Hajj pilgrimage. This information can be used by stakeholders to maintain the stability of the Hajj pilgrimage costs by considering these factors.
Pengaruh Third Party Funds, Non Performing Financing, dan Financing to Deposit Ratio terhadap Murabahah Financing pada Bank Pembiayaan Rakyat Syariah Purwita, Anis; Fauzi, Achmad; Susanti, Santi
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i1.3269

Abstract

Purpose: The aim of this research is to determine whether Third Party Funds (TPF) influence Murabahah Financing, Non-Performing Financing (NPF) influences Murabahah Financing, Financing to Deposit Ratio (FDR) influences Murabahah financing, and Third Party Funds (TPF), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR) influence Murabahah financing at BPRS in Indonesia for the 2023 period. Research methodology: This type of research is quantitative and uses associative analysis. The data used is Secondary data were obtained from the financial statements of the Sharia People's Financing Bank (BPRS) and the annual financial ratio from the Financial Services Authority (OJK) website. The sampling technique used purposive sampling by determining the criteria so that 145 BPRS were obtained as samples. Data analysis techniques consisted of descriptive statistics, analysis requirements tests (Normality Test and Linearity Test), Classical Assumption Test (Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), Multiple Linear Regression, T Test, F Test, and Correlation Coefficient and Determination Test. Statistical analysis was performed using SPSS 25. Results: Based on the research results, it can be concluded (1) Partially. TPF has a positive and significant effect on murabahah financing in the BPRS Indonesia for the period 2023. (2) Partially, NPF has a negative and significant effect on murabahah in the Indonesian BPRS in 2023. (3) Partial FDR has a positive and significant effect on murabahah in the Indonesian BPRS for the period 2023. (4) TPF, NPF, and FDR have a significant influence on murabahah financing in BPRS Indonesia for the 2023 period. Limitations: The limitation of this study is that there are many factors that affect Murabahah financing, but the researcher only takes three factors: Third Party Funds (TPF), Non-Performing Financing (NPF), and Financing To Deposit Ratio (FDR). No independent variables or moderation effects were included. Contribution: This research is useful for Islamic People's Financing Banks (BPRS), which aim to analyze customer eligibility, avoid congestion, and reduce financing risks. Thus, in the future, the BPRS can maximize other financing products.
Green Waqf Model for Sustainable Waste Management: A Respond to the Economic and Environmental Development Hasan, Nurul Fatma; Wigati, Sri
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i1.3294

Abstract

Purpose: This study proposes a green waqf model for sustainable waste management. Methodology/approach: This research is descriptive and qualitative, using secondary data from books and articles, with data collection through literature review and content analysis to organize and conclude the findings. Results/findings: The proposed green waqf model involves five stages: First, the waqif transfers cash waqf to the waqf institution (nazir). Second, nazir would promote human capital development by using waqf funds to manage training centers equipped with waste management technology. Third, nazirs through training centers would provide skills development training programs to facilitate beneficiaries (mauquf officials) to improve their skills. Fourth, after receiving the necessary skills and training from the nazir, it is expected that the beneficiaries have jobs and boost their productivity output. Finally, monitoring and evaluation should be conducted to ensure continuous improvement. The proposed green waqf model supports economic growth and the Sustainable Development Goals by creating employment opportunities and reducing poverty. As one society benefits, others are motivated to adopt the model, which amplifies its positive impact at the grassroots level. Limitations:  This is literature-based research and has not yet been implemented; therefore, the detailed model needs to be further designed. The model's implementation may be hindered by varying regional infrastructure, the effectiveness of waqf institutions (nazirs), and potential cultural barriers. Contribution: The proposed green waqf model is expected to enhance economic and environmental development.
Analisis Tingkat Literasi Finansial Mahasiswa Manajemen Bisnis Syariah di STAI Al-Kifayah Riau: Konsep, Sikap, dan Perilaku Arfah, Lita
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i1.3326

Abstract

Purpose: Students must have a good understanding of finance, especially when facing the challenges of financial management in today's era. The purpose of this study was to determine how proficient Sharia Business Management (MBS) students at STAI Al-Kifayah Riau are with basic financial concepts, attitudes, and behaviors related to finance. Methodology: This study was conducted using a quantitative approach through a survey. The stratified random sampling method consisted of 85 MBS students who were randomly selected. Data were collected through a financial literacy questionnaire distributed online via Google Form. Results: The results of the analysis showed that MBS students at STAI Al-Kifayah Riau had high financial literacy in basic financial concepts and products, with 17% in the high category, 28% in the medium category, and 55% in the low category. Financial attitudes, with 21% in the high category, 34% in the medium category, and 45% in the low category, and financial behavior, with 20% in the high category, 31% in the medium category, and 49% in the low category. Limitation: If the sample is only taken from one institution (STAI Al-Kifayah Riau), the results may not be generalizable to students in other institutions or different areas. Contribution: The results show that the majority of MBS students of STAI Al-Kifayah Riau do not understand financial concepts, attitudes, and behaviors. This suggests that education should be conducted to improve students' financial knowledge, especially by offering courses or training that focus more on financial management.

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