cover
Contact Name
Nurodin
Contact Email
nurodin@iuqibogor.ac.id
Phone
+628568204203
Journal Mail Official
moh.asep.zakaryia.ansori@iuqibogor.ac.id
Editorial Address
Gedung B, Lt. 1 Institut Ummul Quro Al-Islami Bogor Jl. Moch Noh Nor, No. 112, Leuwiliang Bogor Jawa Barat 16640
Location
Kab. bogor,
Jawa barat
INDONESIA
An Nuqud: Journal of Islamic Economics
ISSN : 28284305     EISSN : 28284283     DOI : https://doi.org/10.51192/annuqud.v2i1.418
Core Subject : Religion, Economy,
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
Articles 82 Documents
ANALISIS PENERAPAN BIAYA SISA BAHAN, PRODUK RUSAK, DAN PENGERJAAN KEMBALI DALAM PROSES PRODUKSI PADA UMKM “SEMASA THAI TEA” DI KABUPATEN BEKASI Purwanti; Elyzafah, Beby Berlian; Arrofi , Maedina Wilda; Tina, Titha Egis; Pratiwi, Zahra Eka; Gunawan, Yudha Febrian; Umayah, Genta Anas; Veriyanto, Andhika Rahman; Navita, Cahya; Krisnani, Novia Dwi; Syahroni, M. Kamil; Adriena, Nurul Azmi
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.v4i1.1963

Abstract

MSMEs (Micro, Small, and Medium Enterprises) refer to economic activities owned by individuals or business entities that meet specific criteria as outlined in Law Number 20 of 2008. As a vital component of the national economy, MSMEs play a crucial role in supporting economic growth. However, in their daily operations, MSMEs often face challenges in managing production costs, particularly those related to leftover materials, defective products, and rework. This study aims to investigate the application of cost accounting for leftover materials and defective products in the MSME Thai Tea, located in Bekasi Regency. The research adopts a qualitative descriptive approach, with data collected through in-depth interviews with the owner of the MSME. The findings reveal that cost recording for leftover materials and defective products is still conducted irregularly. Leftover materials are generally overlooked in production efficiency evaluations, and rework costs are not separated from the main production costs. This situation results in a lack of optimal information for managerial decision-making. The study recommends the implementation of a simple yet structured cost accounting system to help MSMEs more accurately identify cost elements and improve production efficiency. These findings are expected to contribute to the development of cost accounting literature in the MSME sector and serve as a practical guideline for business owners in managing production costs effectively
MANAJEMEN SUMBER DANA DI PONDOK PESANTREN IMAM SYAFI'I BREBES Akmal, M Izzu Maulal
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.v4i1.1977

Abstract

The purpose of this study is to investigate Pondok Pesantren Imam Syafi’i Brebes’ fund management method, which combines contemporary governance concepts with spiritual and Islamic ethical ideals. Using a qualitative methodology, information was gathered via documentation, in-depth interviews, and participatory observation. The results show that the pesantren uses a basic accounting system that is moving toward digitization to manage money from a variety of sources, including grants, contributions, zakat, and profitable enterprises. Over the last two years, business diversification has resulted in a 15% rise in income. Limited management capacity and liquidity problems persist even with a healthy profit margin. In order to improve entrepreneurial education, students actively participate in economic activities. This study recommends strengthening human resource competencies, implementing digital-based evaluation systems, and building strategic collaborations to develop a professional, accountable, and financially independent pesantren
PERAN KOPERASI SYARIAH DALAM MENINGKATKAN PEREKONOMIAN DI PONDOK PESANTREN IMAM ASY- SYAFI’I BREBES Raihan, Muhammad
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.v4i1.1978

Abstract

This study aims to analyze the role of Islamic cooperatives in enhancing the economy at the Imam Asy-Syafi’i Islamic Boarding School in Brebes. Employing a descriptive qualitative approach, data were collected through interviews, observations, and document analysis. The findings reveal that the Islamic cooperative plays a vital role in centrally fulfilling students' needs, empowering the local community through a consignment system, and applying Islamic economic principles in its operations. The policy prohibiting students from private trading fosters economic discipline focused on education and character development. Although the cooperative has shown success in many aspects, it still faces major challenges such as limited capital, managerial capacity, and market access. Therefore, institutional strengthening and strategic business development are needed to ensure the cooperative's sustainability and replication in other pesantren as a model of sharia-based economic empowerment
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LITERASI KEUANGAN SYARIAH KARYAWAN BANK SYARIAH DI KABUPATEN KARIMUN Nasrullah, Muhammad; Koesmawan
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.v4i1.2001

Abstract

This research aims to analyze the factors influencing the level of Islamic financial literacy among employees of Bank Riau Kepri Syariah in Karimun Regency, Riau Islands Province. The study employs a descriptive quantitative approach with factor analysis techniques. The population in this study consists of all employees of Bank Riau Kepri Syariah Branch Tanjung Balai Karimun, totaling 64 individuals, who were also used as respondents (total sampling). Data collection was carried out through the distribution of questionnaires, while data processing and analysis were conducted with the assistance of SPSS software version 25.0. The research results indicate that the level of financial literacy among employees is categorized as low literate, with a percentage of 30.23%. Out of the nine factors tested, only one factor was found to have a significant influence on the level of financial literacy in Islamic finance, namely the perception of Islamic banking products. Meanwhile, the other eight factors did not show a significant influence either partially or simultaneously on the level of financial literacy in Islamic finance. The conclusion of this research indicates that although employees work in an Islamic banking environment, their understanding of the principles and products of Islamic finance remains relatively low. Therefore, it is necessary to enhance the capacity of human resources through ongoing training and comprehensive internal literacy programs in order to optimally improve the quality of Islamic financial services
IMPLEMENTASI PEMBELAJARAN ILMU TAJWID MENGGUNAKAN KITAB HIDAYATUL MUSTAFID UNTUK MENINGKATKAN KUALITAS MEMBACA AL-QUR’AN SANTRI TINGKAT I’DADIYAH Mursyidah, Nurul; Gustiawati, Syarifah; Muhlisin, 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.v4i1.2005

Abstract

This study aims to describe the implementation of tajwid (Qur’anic recitation rules) instruction using the Hidayatul Mustafid book to improve the Qur’an reading quality of I’dadiyah-level students at Pondok Pesantren Nur Azkia Bogor. The background of this research is based on the importance of mastering tajwid to preserve the authenticity of Qur’anic recitation and the need for effective teaching methods for beginner students. This research employs a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation. The results indicate that the tajwid learning process using the Hidayatul Mustafid book is carried out systematically through lectures, dictation, and question-and-answer sessions, supported by translations in Arab Pegon and the use of local languages. The book is considered effective due to its concise, systematic, and easy-to-understand content. Despite challenges such as limited understanding of classical Arabic and students’ motivation, learning success is achieved through the active role of instructors, contextual teaching strategies, and student enthusiasm. The conclusion of this study is that Hidayatul Mustafid is effective in enhancing students’ understanding and Qur’an reading skills, and it can serve as a relevant model for tajwid instruction in the modern era
OPTIMALISASI WAKAF PRODUKTIF: STUDI KOMPREHENSIF MODEL PENGEMBANGAN DAN TATA KELOLA BERKELANJUTAN DI INDONESIA Assiddiq, Mahfuz; Supriadi; Kamaruddin
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.v4i1.2016

Abstract

This research aims to comprehensively analyze the concept, models of development, and sustainable governance of productive waqf in Indonesia. Using a qualitative approach through library research, data were obtained from books, scientific journals, regulations, and official reports related to productive waqf management. The findings show that productive waqf has significant potential as an economic and social empowerment instrument when managed professionally and sustainably. The main difference between productive and consumptive waqf lies in asset utilization, where productive waqf focuses on generating sustainable economic value through leasing, business ventures, and investment models. The study highlights the need for strong legal frameworks, competent nazir, and high public literacy to optimize productive waqf as a pillar of inclusive and competitive economic development in Indonesia.
PERAN ETIKA ISLAM DALAM MENGAMBIL KEPUTUSAN BISNIS Abdau, Faizal
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.v4i1.2031

Abstract

This study aims to analyze the role of Islamic ethics in business decision making and the extent to which Islamic ethical values influence the results of decisions taken by business people. The approach used is qualitatif  with a survey method of Muslim business people in various business sectors. Data were collected through questionnaires and analyzed using descriptive and inferential statistical techniques. The results showed that Islamic ethical principles such as honesty, justice, and responsibility have a significant influence on the process and outcome of business decision-making. Internal factors such as level of religiosity and understanding of Islamic teachings, as well as external factors such as corporate culture and market pressure also influence the application of Islamic ethics in business practices. This study concludes that the integration of Islamic ethics in business decision management not only improves integrity, but can also strengthen consumer confidence and business sustainability
ZAKAT, INFAK, DAN SADAQAH SEBAGAI INSTRUMEN PEMBANGUNAN SOSIAL DALAM EKONOMI SYARIAH KONTENPORER Jailuddin, Syuaib; Sapa, Nasrullah Bin; Misbahuddin
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.v4i1.2042

Abstract

The Islamic economic system offers a unique approach to addressing social inequality through a fair wealth distribution mechanism. One of the primary instruments in this system is zakat, infaq, and sadaqah (ZIS), which serve both spiritual and socio-economic functions. This article aims to explain the definitions and distinctions of these three instruments from a sharia economic perspective, while highlighting their role in promoting social justice and strengthening the Muslim community's economy. This research employs a qualitative method with a library research approach, using secondary data obtained from books, academic journals, legal regulations, and relevant institutional documents. The analysis shows that zakat, as a religious obligation, has stricter management mechanisms compared to infaq and sadaqah, which are voluntary. However, all three complement each other in creating a more equitable economic distribution. Together, these instruments serve as vital pillars for developing a sustainable Islamic economic system, especially in the face of current socio-economic challenges
PERAN SELF TALENT BRANDING DAN ORGANIZATIONAL SUPPORT TERHADAP MINAT BERKARIR DI BUMN MELALUI MEDIASI SELF EFFICACY DAN CAREER ADAPTABILITY Budiarti, Sari
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.v4i1.2047

Abstract

Students’ career interest has become a critical issue in navigating the dynamic and complex challenges of today’s job market. This study aims to analyze the influence of Self-Talent Branding and Organizational Support on students’ Career Interest, both directly and through the mediating variables of Self-Efficacy and Career Adaptability. A quantitative approach was employed using a causal research design and data collected through questionnaires distributed to 150 final-year undergraduate students. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed that both Self-Talent Branding and Organizational Support significantly influence Career Adaptability, which in turn has a positive impact on students’ Career Interest. The mediating pathway from Organizational Support through Career Adaptability to Career Interest was also found to be significant, highlighting the crucial role of career adaptability in linking organizational support and students’ career aspirations. Conversely, Self-Efficacy did not exhibit a significant effect, either directly on Career Interest or as a mediator between Self-Talent Branding and Organizational Support and Career Interest. The study concludes that Career Adaptability is a substantial mediating variable in the relationship between personal branding and organizational support and students’ career interest. Future research is recommended to explore additional factors such as social environment, internship experiences, and future orientation to deepen the understanding of how career interest is developed among young generations
EFEKTIVITAS PEMBIAYAAN MIKRO SYARIAH DALAM PENGEMBANGAN USAHA KECIL DAN MENENGAH Sandika, Tegar Aji
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.v4i1.2140

Abstract

This study aims to analyze the effectiveness of Islamic microfinance in developing Small and Medium Enterprises (SMEs) within the environment of Pondok Pesantren Imam Syafi’i Brebes. Using a quantitative approach, data were collected through questionnaires from 100 SME respondents who received financing from Islamic Microfinance Institutions (LKMS) under the pesantren’s management. Simple linear regression analysis shows that Islamic microfinance has a positive and significant effect on SME development, with a significance value of 0.000 and a coefficient of determination (R²) of 0.375. This means that Islamic microfinance can explain 37.5% of the variation in business development. In addition to funding, business mentoring and financial education also contribute to empowering the economy of santri and the surrounding community. The challenges identified include delayed disbursement, low literacy of sharia contracts, and mismatch between financing amounts and business needs. These findings highlight the importance of increasing funding capacity, providing intensive mentoring, and enhancing sharia-based financial literacy to optimize the benefits of Islamic microfinance