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Contact Name
Nasrullah Djamil
Contact Email
nasrullah.djamil@uin-suska.ac.id
Phone
+6281218981978
Journal Mail Official
nasrullah.djamil@uin-suska.ac.id
Editorial Address
https://naaspublishing.com/index.php/jawi/about/editorialTeam
Location
Unknown,
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INDONESIA
JAWI : Journal of Ahkam Wa Iqtishad
Published by MUI Kota Pekanbaru
ISSN : -     EISSN : 3025292X     DOI : -
This journal publishes original articles on current issues and trends occurring in recent developments related to Islamic law and Islamic economics with the aim of advancing our knowledge of the theory and practice of Islamic Law and Islamic Economics.
Arjuna Subject : Umum - Umum
Articles 5 Documents
Search results for , issue "Vol. 2 No. 3 (2024): JAWI - SEPTEMBER" : 5 Documents clear
Audit Quality: The Impact of Auditor Competence, Independence, and Professionalism with Evidence Competence as Mediator Ainun, Sri; Djamil, Nasrullah
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 3 (2024): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13857228

Abstract

One of the problems that still occur in Indonesia today is the This study aims to determine the effect of competence, independence, and auditor professionalism on audit quality with competence evidence as an intervening variable. The population in this study were auditors who worked at the Public Accounting Firm in Pekanbaru. The number of samples in this study were 77 auditors. The sampling technique used is non-probability sampling, namely purposive sampling. Data collection was carried out by distributing questionnaires. Data analysis used is SEM (Structural Equation Modeling). The results showed that: (1) Auditor competence has no effect on audit quality, (2) Auditor competence has no effect on evidence competence, (3) Indepedence has no effect on audit quality, (4) Indepedence has no effect on evidence competence, (5) professionalism affects audit quality, (6) professionalism affects evidence competence, (7) Evidence competence affects audit quality, (8) Auditor competence has no effect on audit quality through evidence competence, (9) Auditor independence has no effect on audit quality through evidence competence, (10) Auditor professionalism has no effect on audit quality through evidence competence For the R² value shows the contribution of all exogenous variables in explaining the endogenous variables by 88%, the remaining 12% is explained by other variables. For the contribution of all exogenous variables in explaining the intervening variable of 76.7%, the remaining 23.3% is explained by other variables.
Rekonstrusi Regulasi Harta Bersama Dalam Perkawinan Berbasis Nilai Keadilan Gender Sridepi, Sridepi; Nurcahaya, Nurcahaya
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 3 (2024): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

This study, titled “Reconstruction of Joint Asset Regulations in Marriage Based on Gender Equity Values,” aims to reevaluate and redefine the management and distribution of joint assets in marriage to align more closely with principles of gender equity. Within Indonesian legal frameworks, joint assets are typically governed by principles that may still need refinement to ensure fair and balanced treatment for both spouses. Ideally, marriage laws should acknowledge asset rights not only from a legal perspective but also by incorporating gender equity values that promote equal rights and shared responsibilities between husbands and wives. The study employs a descriptive qualitative approach through library research, gathering data by examining legal texts such as laws, books, journals, and relevant legal documents. This approach enables the researcher to gain a comprehensive understanding of the current regulations on joint assets and to explore ways in which gender equity values could inform regulatory adjustments. The findings of this study are expected to offer recommendations for legislative frameworks on joint assets that prioritize not only legal entitlements but also equitable gender rights. This proposed reconstruction of joint asset regulations aims to establish a fairer legal foundation for marriage, fostering a marital system that supports gender equality and has a positive impact on both family life and society.
Marriage Dispensation in Modern Muslim Societies: A Study of Family Law in Indonesia and Morocco Rachmat Ali Hasan Rifaie, Devie; Akbarizan, Akbarizan
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 3 (2024): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

The Islamic law in Indonesia and Morocco is based on different schools of thought, with Indonesia predominantly following the Shafi'i school, while Morocco adheres to the Maliki school. The differences in the schools of thought adopted by these two countries have implications for the age limits for marriage as stipulated in their respective Family Law. However, the disparity is not significantly vast, with only about one or two years of difference. Morocco, in determining the minimum age for marriage, closely aligns with Indonesia by referencing the Shafi'i and Hanbali schools. Morocco also requires the permission of a guardian if both prospective spouses are under 18 years old. This is somewhat similar to the practice in Indonesia, where marriages involving individuals below the legal age require a marriage dispensation granted by the court, obtained upon the request of the parents/guardians of the underage individuals, supported by compelling reasons and sufficient evidence.
Gharar In Digital Economic Transactions: A Qualitative Analysis of E-Commerce Practices Adel, Ichsanul Reihan; Rinaldi, Afdhol
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 3 (2024): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

The development of digital technology has changed e-commerce transactions, where uncertainty in transactions has become an important issue in Islamic economics. This research aims to analyze the form of gharar in e-commerce and find solutions based on sharia principles. The method used is a literature study with a descriptive approach, and data is collected from secondary sources such as books and journals. The research results show that gharar often appears in the form of unclear product descriptions, non-conformity of goods, and non-transparent return policies, which have a negative impact on consumer trust. The recommended solution is to increase information transparency and improve return policies on e-commerce platforms. Technology such as blockchain can be a solution to reduce gharar and create a fair e-commerce ecosystem according to sharia principles.
The Role of Sharia-Based Non-Bank Financial Institutions in Supporting Islamic Banking in Indonesia Fadhil, Muhammad; Andrini, Rozi; Afifah, Dhiya Dwi
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 3 (2024): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

The Islamic non-bank financial Industry (NBFI syariah) plays an important role in supporting the growth and strengthening of Islamic banking in Indonesia. The existence of NBFI syariah, such as Islamic insurance, Islamic financing, Islamic pension funds, and Islamic capital markets, is an integral part of the national Islamic financial ecosystem. This article aims to analyze the strategic contribution of NBFI syariah in supporting the development of Islamic banking through a descriptive-qualitative approach based on literature reviews and secondary data from the Financial Services Authority (OJK), Bank Indonesia, and other relevant institutions. The findings indicate that Islamic non-bank financial institutions expand the reach of Islamic financial services, enhance financial literacy and inclusion, and provide alternative financing and risk mitigation options in line with Islamic principles. Synergistic collaboration between Islamic banking and non-banking financial institutions is considered capable of strengthening the overall stability of the Islamic financial system. Therefore, strengthening regulations, improving institutional capacity, and product innovation are key to optimizing the role of Islamic non-bank financial institutions in promoting inclusive and sustainable Islamic banking growth in Indonesia.

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