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JAWI : Journal of Ahkam Wa Iqtishad
Published by MUI Kota Pekanbaru
ISSN : -     EISSN : 3025292X     DOI : -
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other
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
 1 
Search results for , issue "Vol. 3 No. 1 (2025): JAWI - MARET" : 5 Documents clear
Transformation of the Payment System Towards a Cashless Society: Definition, Benefits, and Challenges Rinaldi, Afdhol
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 1 (2025): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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Abstract

The shift toward a cashless society has become a global trend, particularly in Indonesia, accelerated by the impact of the Covid-19 pandemic. Cashless payment systems offer numerous benefits, including convenience, efficiency, improved financial control, and support for digital economic growth. However, challenges such as low digital and financial literacy, cybersecurity risks, and the need for adequate technological infrastructure hinder their widespread adoption. This study employs a descriptive qualitative method through a literature review to explore the concept, development, types, benefits, and challenges of cashless payments in Indonesia. With improvements in digital literacy, regulation, and infrastructure, Indonesian society can transition more easily to a cashless payment system and become part of an inclusive and modern digital economy.
The Effect of Profitability, Dividend Policy, Free Cash Flow, and Company Growth on Debt Policy in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 Period Riniyanti, Titi Hinda; Yusrialis, Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 1 (2025): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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Abstract

One of the problems that still occur in Indonesia today is the weakness of the Government Internal Control System (SPIP). This is indicated by the many findings of BPK's examination of weaknesses in the government's internal control system. In this case, there is a role for government internal auditors that are highly expected to create an effective and sustainable control system. This study aims to determine the effect of the role of APIP in implementing the Maturity of the SPIP at the Inspectorate Kab. South Solok. This research is a quantitative. The population and sample in this research were all government internal supervisory apparatus at the Inspectorate Kab. South Solok. Data collection technique used is through a questionnaire. The analysis technique used in this research is descriptive statistical analysis. The instrument were tested using validity test, reliability test, and normality test. Data analysis technique used is multiple linear regression analysis.The results showed that the role of leadership, internal supervisors, consultants, and catalysts had a positive effect on the implementation of the maturity of SPIP. While the role of quality assurance has a negative effect on the implementation of the maturity of SPIP. This study aims to examine the effect of profitability, dividend policy, free cash flow, and company growth on debt policy in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2017–2021. The population consists of 51 companies, with a sample of 18 companies selected using purposive sampling based on specific criteria. The data were analyzed using multiple linear regression with the help of SPSS software.The results show that partially, profitability, free cash flow, and company growth have no significant effect on debt policy. Meanwhile, dividend policy has a positive and significant effect on debt policy. Simultaneously, all four independent variables influence debt policy. This research provides insights for company management and investors to better understand internal factors that affect corporate funding decisions through debt.
Unemployment Dynamics in Indonesia: A Statistical Review and Policy Implications in Sharia Economic Perspectives Juita, Risa; Arum, Hafidza Sanshia
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 1 (2025): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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Abstract

This study analyzes the open unemployment rate (OUR) in Indonesia as of August 2024 by using official data published by the Central Statistics Agency (BPS). The national OUR stood at 4.91%, with approximately 7.48 million unemployed individuals from a workforce of 152.11 million people. Regional disparities remain apparent, especially in West Java with a higher OUR of 6.75%. Factors influencing unemployment include education quality, regional minimum wages, inflation, and unequal investment distribution. From a sharia economic perspective, unemployment is not only an economic issue but also a matter of social justice and moral responsibility. Islam emphasizes work as a form of worship and the foundation of community welfare. Therefore, this study highlights the relevance of integrated and inclusive employment policies—emphasizing skills development, just wage systems, and equitable access to employment opportunities—while promoting the potential of Islamic social finance instruments such as productive zakat, cash waqf, and qardhul hasan. The findings are expected to serve as a valuable reference for policymakers to design sustainable, fair, and faith-aligned strategies for reducing unemployment and improving labor quality in Indonesia.
Analysis of Internal Control in Preventing Accounting Fraud at Al Halim Fastabiqul Khairat Mosque Rangkuti, Muhammad Idris; Lubis, Haniah; Zuraidah
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 1 (2025): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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Abstract

This study analyzes the implementation of internal control in preventing accounting fraud at Masjid Al Halim Fastabiqul Khairat in Pekanbaru. Using a qualitative descriptive approach through field research, the findings reveal that internal control in the mosque includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. These elements are implemented based on Islamic ethical principles such as amanah (trustworthiness), transparency, justice, and muraqabah (spiritual accountability). Preventive and detective measures are applied to minimize the risk of fraud, including structured approval systems, periodic financial reports, and active community participation. This study concludes that a well-structured internal control system supported by Islamic economic values plays a crucial role in ensuring financial integrity and enhancing public trust in mosque governance. The results provide valuable insight for other religious institutions to strengthen accountability and foster community-based Islamic financial management.
The Influence of Brand Equity on the Purchase Decision of Samsung Smartphones (A Case Study of Consumers in Marpoyan Damai District, Pekanbaru City) Ilham, Muhammad; Afifah, Dhiya Dwi
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 1 (2025): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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Abstract

The research was conducted to determine the influence of brand equity on purchasing decisions for Samsung brand smartphones, especially people who live in Marpoyan Damai District, Pekanbaru City. The research approach used quantitative methods by distributing questionnaires to 400 people using a random sampling method to answer the problem in this research using the following variables. Variables including the independent variables in this research are Brand Awareness, Brand Associations, Perceived Quality, Brand Loyalty, and the dependent variable is Purchase Decision. Data analysis uses descriptive analysis and multiple linear regression which is processed using SPSS version 26. The results of this research show: simultaneously brand equity has a significant influence on purchasing decisions, as shown by the results of the F test, the Fcount value is 13.198, while the Ftable value is 2.39. The probability significance value ɑ obtained is 0.00 < 0.05, while partially the variables from brand equity show significant results on purchasing decisions except for brand awareness and brand associations. It was also found that brand loyalty had the highest influence.

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