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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 66 Documents
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Business Strategy in Islamic Boarding School: A Case Study of Pesantren Hidayatullah Depok Indonesia Kintan Nur Ramadini; Neneng Hasanah; Mohammad Iqbal Irfany
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: 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. Conclusions: Pesantren Hidayatullah Depok develop economic independence through student- and community-involved business units, leveraging social capital, improving HR quality, governance, marketing, and networking, while future research can explore diverse pesantrens to comprehensively understand their role in community-based economic development. Limitations: This study is limited by its focus on only one pesantren case, which may not fully represent the diversity of business strategies across different types of pesantrens in Indonesia. Contributions: This research contributes to understanding how pesantren business units can achieve economic independence by leveraging social capital and strategic human resource development. Novelty: The study offers a novel insight by integrating Analytic Network Process-Strengths, Weaknesses, Opportunities, and Threats (ANP-SWOT), analysis to identify strategic priorities specifically tailored for pesantren business unit development.
Maqashid Syari'ah Index Model in Sharia Bank Mukminati Ridwan; Gagaring Pagalung; Mukhtar Luthfi; Abd Rauf Muhammad Amin
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 develop an appropriate and comprehensive framework for measuring the implementation of Maqashid Syari'ah principles in Sharia banking, particularly amid global economic crises. Methodology: The method used is a qualitative method with a literature approach. The data used are the results of published research using the Maqashid Syari'ah index with the study object of sharia banking. Results: The study found five Maqashid Syari'ah measurement concepts for assessing Sharia bank compliance. These concepts share three main goals such us soul purification, justice, and public welfare, measured through interest-free business, zakat, and real investment. Conclusions: This study concludes that Islamic banking performance should be measured using a Sharia-compliant framework based on the Maqashid Syari'ah Index. The proposed model identifies three main dimensions, namely halal income, zakat, and real investment, which represent purification of the soul, justice, and public welfare. Limitations: This study is limited to a qualitative literature-based analysis and does not conduct empirical testing using financial data from Islamic banks. Therefore, future studies are encouraged to validate the proposed model quantitatively across different Islamic banking institutions. Contributions: This study contributes by synthesizing five
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 Siti Solihatul Munfariha; Murniati Mukhlisin
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 Academic Community Cooperative (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. Conclusions: 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. Contributions: This case study contributes to the awareness among Islamic cooperative practitioners that they must refer to appropriate reporting guidelines for accountability purposes.
A Halal Characteristic of Behavioral Intention and Its Implication to the Purchase Siti Wardah Pratidina Nasution; Kamilah Sa'diah; Nor Balkish Zakaria; Liswandi Liswandi
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.5157

Abstract

Purpose: This study proposes to examine and prove empirically about the influence of halal characteristics consisting of halal awareness and halal logo on the behavioral intention of halal food product. Methodology/Approach: The research period taken throughout 2024 until the end of the year has the potential to be biased when obtaining information from respondents. Moreover, the extent of the study is consumers in Medan City, Indonesia. Sampling criteria use a purposive technique. Results/Findings: The halal characteristic from awareness and logo have a positive and insignificant influence on behavioral intention and purchase intention of halal food. Behavioral Intention has a positive and significant influence on the behavioral intention and purchase intention of halal food in Medan City, Indonesia. Conclusions: Halal awareness and logos have no significant effect, while behavioral intention strongly drives purchase intention. Broader scope and added variables are recommended for future research. Limitations: The study period taken throughout 2024 until the end of the year has the potential to be biased when obtaining information from respondents. In addition, the scope of this study is limited to only consumers in Medan City, Indonesia. Contributions: This study is expected to be beneficial for consumers who want to take an attitude, desire, or intention to buy halal food. Then, an entrepreneur can use this as information in evaluating their business strategies.
Integration of Fiqh Muamalah Teaching in Economic Education at Traditional Pesantren Suadi Suadi; Md. Akther Uddin; Amang Fathurrohman; Yusuf Yusuf; Neng Mukarromah
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.5158

Abstract

Purpose: This study aims to analyze the integration of Fiqh Muamalah in economic education at Pondok Pesantren Sidogiri. It explores how Fiqh Muamalah teachings are applied in the context of Islamic economic education at a traditional pesantren. Methodology/Approach: The research was conducted at Pondok Pesantren Sidogiri located in Pasuruan. The study uses a field research approach with a qualitative descriptive design. Data collection techniques involved interviews, observations, and documentation. Results/Findings: The study found that Pondok Pesantren Sidogiri successfully integrates Fiqh Muamalah with Islamic economic education through collective ijtihad and integrative ijtihad approaches. The pesantren also applies Islamic principles in its pesantren cooperatives and sharia financial institutions, contributing to the economic empowerment of the community. Conclusions: The findings indicate that the integration of Fiqh Muamalah at Pondok Pesantren Sidogiri strengthens the role of pesantren not only as a center of Islamic scholarship but also as an institution for developing Islamic economic practices. By contextualizing classical teachings with contemporary issues, the pesantren provides a model of how traditional Islamic education can remain relevant and contribute to community-based economic empowerment. Limitations: This study is limited to one pesantren, so the findings may not fully reflect the practices of other pesantren. The use of a descriptive qualitative method means that broad generalizations cannot be made. Contributions: This study contributes to the development of Islamic economic education at pesantren and can serve as a reference for further research on the integration of Fiqh Muamalah in economic education at traditional pesantren.
Educator Recruitment Management in Islamic Senior High Schools: A Case Study of MA Al Manshur Popongan Klaten Tegar Syahid Kalijogo Panotogomo; Farida Aulia; Fatimatuz Zahra; Lina Nurhayati
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v6i1.6910

Abstract

Purpose: This study examines educator recruitment management at MA Al Manshur Popongan Klaten, Indonesia, focusing on how the POAC (Planning, Organizing, Actuating, Controlling) functions are implemented throughout the recruitment process to support educational quality.Methodology: A qualitative descriptive case study design was used. Data were collected through semi-structured interviews with the principal and deputy head of curriculum, direct observation of recruitment activities, and document analysis. Data were analyzed using Miles and Huberman’s interactive model with source triangulation.Results: Recruitment follows a structured POAC cycle. Planning is conducted through meetings addressing staffing needs and qualification requirements. Organizing is centralized under the principal. Actuating includes job announcements via offline channels and the NU network, document screening, and a two-stage selection process involving administrative review and interviews. Controlling is carried out through classroom observation, student feedback, and staged placement of new teachers in grades 10 and 11.Conclusions: The recruitment system reflects a functional POAC framework with strong leadership centralization. Improvements are needed in formalizing qualification standards, expanding recruitment channels, and incorporating micro-teaching assessments.Limitations: Findings are limited to a single institution and lack longitudinal performance evaluation of recruited educators. Contributions: This study empirically documents POAC-based recruitment in an Indonesian madrasah and contributes to Islamic educational management literature while offering practical improvements for school recruitment systems.

Page 7 of 7 | Total Record : 66

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