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An Nuqud: Journal of Islamic Economics
Published by Institut Ummul Quro Al-Islami Bogor
ISSN : 28284305     EISSN : 28284283     DOI : https://doi.org/10.51192/annuqud.v2i1.418
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Economics An Nuqud: Jurnal Manajemen Bisnis Syariah merupakan peer review jurnal yang diterbitkan oleh Program Studi Manajemen Bisnis Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Ummul Quro Al-Islami Bogor. adalah jurnal penelitian dalam disiplin ilmu Bisnis dan ekonomi islam, juga masalah ekonomi syariah yang diharapkan dapat memberikan kontribusi baru atau state-of-the-art untuk pengembangan akademik atau aplikasi dunia nyata atau keduanya. Jurnal ini mencakup artikel penelitian asli, antara lain: Bisnis, Ekonomi Islam, Kewirausahaan Syariah, Manajemen dan Perbankan Syariah, Etika Bisnis Syariah, Manajemen Investasi Syariah, Manajemen Risiko Bank Syariah, Manajemen Dana Bank Syariah, Akuntansi Syariah, Anggaran Bank Syariah, Manajemen Zakat, Modal Syariah Pasar. Jurnal An Nuqud ini diterbitkan oleh Program Studi Manajemen Bisnis Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Ummul Quro Al-Islami Bogor. Jurnal ini terbit dua kali dalam setahun yaitu Bulan Januari dan Juli
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 82 Documents
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IMPLIKASI HUKUM PINJAMAN ONLINE: KAJIAN TERHADAP PERLINDUNGAN NASABAH DITINJAU DARI HUKUM POSITIF DAN HUKUM ISLAM Nurmiana; Samsulijar
An Nuqud Journal of Islamic Economics Vol 3 No 2 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v3i2.1806

Abstract

The development of information technology has given rise to various innovations in the financial sector, one of which is online lending services (pinjol). Although providing convenience, online lending practices often raise legal issues, particularly regarding customer protection. This paper examines the legal implications of online lending practices and analyzes legal protection for customers from both the perspective of positive law in Indonesia and Islamic law. The method used is a normative legal approach with qualitative analysis. The findings reveal that despite existing regulations such as the Consumer Protection Law and POJK, their implementation remains ineffective. In Islamic law, online lending practices involving usury and exploitation are contrary to the principles of justice and balance in muamalah.
KONSEP DISTRIBUSI KEKAYAAN PERSPEKTIF EKONOMI SYARIAH DALAM UPAYA PEMERATAAN KESEJAHTERAAN Ningsih, Dian Wirna; Azzaki, Muhammad Adnan
An Nuqud Journal of Islamic Economics Vol 4 No 1 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v4i1.1903

Abstract

Wealth distribution inequality is a major challenge in modern economies, leading to growing social disparity and injustice. This article explores the concept of wealth distribution from the perspective of Islamic economics as a solution to achieving equitable welfare. Using a literature review approach, it examines the fundamental principles of wealth distribution in Islam, such as justice (`adl), balance (tawazun), and public interest (maslahah). It also discusses the role of Islamic instruments like zakat, infak, sadaqah, and waqf in the process of wealth redistribution. The study finds that Islamic economics offers a wealth distribution system that is not only economically fair but also rooted in spiritual and social values. The importance of synergy between society, zakat institutions, and the government is emphasized in creating a just and sustainable distribution system
Analisis Persepsi Pegawai Terhadap Penggunaan E-billing dalam Proses Pembayaran Pajak di Kementerian Ketenagakerjaan RI Jakarta Selatan: ANALYSIS OF EMPLOYEE PERCEPTION TOWARDS THE USE OF E-BILLING IN THE TAX PAYMENT PROCESS AT THE MINISTRY OF MANPOWER OF THE REPUBLIC OF INDONESIA, SOUTH JAKARTA Retha Anastasia Putri Simorangkir; gurhanawan
An Nuqud Journal of Islamic Economics Vol 4 No 1 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v4i1.1933

Abstract

Analysis of Employee Perceptions on the Use of E-Billing in the Tax Payment Process at theMinistry of Manpower of the Republic of Indonesia, South JakartaThis research is motivated by the ongoing challenges in the implementation of the e-Billing systemwithin the Ministry of Manpower of the Republic of Indonesia in South Jakarta, despite its design toimprove efficiency and transparency in tax administration. Some employees still face difficulties inunderstanding procedures, have limited digital literacy, and hold negative perceptions toward thesystem. This study aims to analyze employees’ perceptions of the use of e-Billing in the tax paymentprocess, identify the influencing factors, and formulate solutions to improve the system’s effectiveness.This research uses a descriptive qualitative approach, with data collected through observation,interviews, and documentation. The data analysis technique applies Miles and Huberman’s interactivemodel, which includes data reduction, data display, and conclusion drawing. The findings indicate thatemployees’ perceptions are influenced by perceived ease of use, perceived usefulness, andorganizational support. These findings are analyzed using the Technology Acceptance Model (TAM)framework. The study concludes that increasing employee understanding through training andtechnical assistance is essential to ensure the optimal implementation of the e-Billing system ingovernment institutions.
ANALISIS PENERIMAAN DAN PENGGUNAAN DANA NON HALAL BERDASARKAN PSAK 109 PADA BANK SYARIAH INDONESIA Nurjayani, Dwi; Harsanto, Molbi Febrio; Hanif, Hernawan
An Nuqud Journal of Islamic Economics Vol 4 No 1 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v4i1.1947

Abstract

This study aims to analyze the compliance of the recognition and utilization of non-halal funds in the financial statements of Bank Syariah Indonesia with the Statement of Financial Accounting Standards 109 (PSAK 109). Non-halal funds refer to income derived from activities that do not align with sharia principles, such as interest from conventional banks or service fees from giro accounts. The method used is descriptive qualitative, with an observational approach to Bank Syariah Indonesia’s financial statements for the period 2020–2024. The findings indicate that the recognition, presentation, and disclosure of non-halal funds in the financial statements are generally in accordance with PSAK 109. However, the reporting of non-halal funds has not yet been presented in a separate and detailed manner. This suggests a need for improved transparency and accountability in financial reporting, particularly regarding the sources and uses of non-halal funds, to ensure full compliance with sharia accounting standards
RISK MANAGEMENT IN ISLAMIC FINANCIAL INSTITUTIONS: AN ISLAMIC LEGAL APPROACH TO THE PRACTICE OF GHARAR AND MAISIR Samsulijar
An Nuqud Journal of Islamic Economics Vol 3 No 2 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v3i2.1979

Abstract

Sharia financial institutions (SFIs) face various risks that must be managed carefully and in accordance with sharia principles. Among the main challenges is avoiding the practices of gharar (uncertainty) and maisir (speculation/gambling), both of which are prohibited in Islam. This article aims to analyse the Islamic legal approach to risk management in Islamic financial institutions, with a focus on identifying, mitigating, and preventing gharar and maisir. A qualitative-descriptive approach was used in this study, involving an analysis of Islamic legal literature, fatwas from the DSN-MUI, and the practices of Islamic financial institutions in Indonesia. The findings indicate that the principles of contract clarity, risk-sharing, and Shariah supervision are important instruments for ethical and sustainable Shariah risk management
THE URGENCY OF HALAL CERTIFICATION IN ISLAMIC ECONOMIC PRODUCT TRANSACTIONS: PERSPECTIVE OF NATIONAL REGULATION AND ISLAMIC LAW Cut Afrida Yulianti
An Nuqud Journal of Islamic Economics Vol 3 No 2 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v3i2.1980

Abstract

safety, health, and product quality. This study aims to analyse the urgency of halal certification in sharia economic product transactions based on national regulations and Islamic legal perspectives. The method used is a normative study with a juridical and maqashid sharia approach. The findings indicate that halal certification is not only a moral obligation but also a legal-formal requirement regulated under Law No. 33 of 2014 on Halal Product Assurance. From a Sharia perspective, halal certification is part of the effort to safeguard the welfare of the community (maslahah) and protect against what is haram (dar' al-mafasid). In conclusion, halal certification plays a crucial role in ensuring public trust in the Islamic economic system and supporting the growth of the national halal industry
ETIKA BISNIS ISLAM TERHADAP PENINGKATAN PENDAPATAN PEDAGANG ASONGAN DALAM ACARA SHOLAWATAN DI KABUPATEN MAGELANG: ETIKA BISNIS ISLAM TERHADAP PENINGKATAN PENDAPATAN PEDAGANG ASONGAN DALAM ACARA SHOLAWATAN DI KABUPATEN MAGELANG Aisiyah, Nurul Aisiyah; M. Pudail; Qurotul Aini
An Nuqud Journal of Islamic Economics Vol 4 No 1 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v4i1.1985

Abstract

This study analyzes the application of Islamic business ethics by street vendors and consumer perceptions at sholawatan events in Magelang Regency, and its relation to income improvement. Employing a mixed-methods approach with questionnaires given to 50 vendors and 50 consumers, complemented by in-depth interviews, the research measures adherence to four Naqvi's ethical principles: Unity, Equilibrium, Free Will, and Responsibility. Results indicate that street vendors predominantly apply Islamic business ethics (100% on Unity and Responsibility, 92% Equilibrium, 85% Free Will), which is also perceived positively by most consumers. This ethical application is proven to contribute to vendors' income improvement through building trust and a positive reputation. This study not only provides a comprehensive understanding of business ethics practices in the religious-based informal sector but also fills a literature gap regarding microeconomic case studies in the context of local religious culture, offering a practical reference for vendors to achieve blessings and business sustainability.
PERSEPSI PELAKU USAHA TERHADAP RETURN BANK KONVENSIONAL DALAM EKOSISTEM KEUANGAN SYARIAH DI ACEH: PERSEPSI PELAKU USAHA TERHADAP RETURN BANK KONVENSIONAL DALAM EKOSISTEM KEUANGAN SYARIAH DI ACEH Cut Nova Rianda; Mukhsinuddin
An Nuqud Journal of Islamic Economics Vol 4 No 1 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v4i1.1992

Abstract

The implementation of the Qanun on Sharia Financial Institutions (LKS) in Aceh since 2022 has made Aceh the only province in Indonesia that requires a comprehensive Islamic financial system. However, limited financial services, infrastructure and business needs have led to a push to bring back conventional bank services. This article aims to examine the perceptions of businesses towards the reintroduction of conventional banks in the framework of fulfilling financial services in three districts: Nagan Raya, Aceh Barat Daya, and Aceh Jaya. This research uses a qualitative approach with in-depth interviews with business actors and stakeholders. The results show an ambivalence in perceptions: on the one hand, businesses value sharia principles; on the other hand, they need flexibility, speed, and adequate access to credit as offered by conventional banks. Policy implications indicate the need for harmonisation of financial services that are adaptive to the needs of the local economy without neglecting the spirit of sharia.
GOOD CORPORATE GOVERNANCE (GCG) DALAM PERSPEKTIF MANAJEMEN SYARIAH DAN HUKUM ISLAM: GOOD CORPORATE GOVERNANCE (GCG) IN THE PERSPECTIVE OF SHARIA MANAGEMENT AND ISLAMIC LAW Darmiati
An Nuqud Journal of Islamic Economics Vol 4 No 1 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v4i1.1993

Abstract

Good Corporate Governance (GCG) is the principle of good corporate governance to create transparency, accountability, responsibility, independence, and fairness in the management of the organisation. In the context of Islamic economics, GCG principles are very much in line with sharia values, such as justice ('adl), trustworthiness, and accountability (mas'uliyyah). This article aims to examine the integration of the GCG concept with sharia management and Islamic law, and assess the extent to which these principles are internalised in Islamic financial institutions. The method used is a literature study with a qualitative approach. The results of the study show that the implementation of GCG within the sharia framework not only strengthens corporate governance, but also maintains spiritual and moral integrity in the Islamic business world.
PENGARUH KUALITAS LAYANAN DAN PROMOSI TERHADAP MINAT MENJADI NASABAH BANK SYARIAH Najibah, Rifdah; Kosim, Ahmad Mulyadi; Mulisin, Sofian
An Nuqud Journal of Islamic Economics Vol 4 No 1 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v4i1.2017

Abstract

This research is motivated by the interest of Islamic Bank customers which is an action of customers to choose and use services and products at the Islamic Bank. The purpose of this study was to determine the quality of service and promotion of interest in becoming customers. In this data collecting primary data with sample data collection techniques in the form of random sampling of one hundred seventy-three students of Ibn Khaldun University Bogor. Using a questionnaire with a Likert scale on students of Ibn Khaldun University Bogor. Instrument requirement testing used in this study includes validity uni, reliability test, normality test, multicollinearity test, heteroscedasticity test, t test (partial), f test (simultaneous), and determination coefficient test (R2). As testing requirements and hypothesis testing. The analysis technique used is multiple linear regression analysis. Based on the results of research using multiple regression analysis, it is obtained that service quality has an influence on interest in becoming customers and promotion also has an effect on interest in becoming customers. Service quality and promotion have a positive and significant effect both passively and simultaneously

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