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Contact Name
Nasrullah Djamil
Contact Email
nasrullah.djamil@uin-suska.ac.id
Phone
+6281218981978
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nasrullah.djamil@uin-suska.ac.id
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https://naaspublishing.com/index.php/jawi/about/editorialTeam
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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 7 Documents
Search results for , issue "Vol. 3 No. 4 (2025): JAWI - DESEMBER" : 7 Documents clear
The Effect of Accounting Understanding, Education Level, Business Length and Business Size on the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) on MSMEs in Binawidya District, Pekanbaru City Nur Rohmannisa, Afifah; Syafei, Jasmina; Nurcahaya
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 4 (2025): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

This study aims to see how far the influence of understanding accounting, understanding of accounting, level of education, length of business and business size on the application of SAK EMKM to MSMEs in Binawidya District, Pekanbaru City. This study uses quantitative methodology with primary data collection obtained from respondents through questionnaires. The population in this study is all MSME actors in Binawidya District. iSample research method using Purposive Sampling method, The sample in this study is iMSME business actors as many as i 255 businesses. By using PLS and SmartPLS 4.0.9.6, analyze the relationship between dependent and independent variables. The findings of this study show that accounting understanding, education level, length of business and business size have a significant effect on the application of SAK EMKM to MSMEs in Binawidya District, Pekanbaru City.
A Phenomenological Analysis of Youth Who Prefer Hanging Out over Performing Congregational Prayer at the Mosque: Factors, Motivations, and Developmental Solutions. Almawarid, Sharhan Asad; Padilah, Rahmad; M. Fadhli; Wahyudi, Rodi
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 4 (2025): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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The social phenomenon of young people preferring to hang out in entertainment venue such as cafes, malls, or shopping centers rather than performing congregational prayers at the mosque has become both a religious and social issue that requires serious attention.This study aims to analyze the factors contributing to the low interest of youth in enlivening the mosque, to understand why youth-friendly mosques with modern facilities remain quiet while simple mosques are instead filled with young worshippers, and to formulate appropriate guidance strategies to revive the spirit of congregational prayer among the youth. This study employs a qualitative research method with a phenomenological approach. The type of research applied is a mixed research method, combining library research and field research. The data were collected through literature review, observation, interviews, questionnaires, surveys, and documentation related to youth behavior and the condition of mosques in several locations in the city of Pekanbaru. The findings indicate that peer environment, modern lifestyle, and the lack of family guidance and religious leadership are the main factors behind the declining presence of youth in mosques. However, mosques that succeed in building emotional bonds, providing exemplary religious figures, and strengthening community culture remain vibrant even without complete facilities.. The study concludes that strategies for fostering youth engagement in mosque activities should emphasize the synergy among families, mosque management, and the community through spiritual, educational, and social approaches that can attract young people to consistently perform congregational prayers.
Supervision and Control of Sharia Banking in Indonesia: The Central Role of the Financial Services Authority (OJK) in Sharia Governance Arum, Hafidza Sanshia; Fadhli, Muhammad; Nurnasrina
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 4 (2025): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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The supervision and control of Islamic banking is a fundamental element in maintaining compliance with Islamic principles while ensuring the stability and sustainability of the Islamic finance industry in Indonesia. The rapid development of Islamic banking, fueled by digital innovation and the complexity of financial products, demands a supervisory system that is not only normative, but also adaptive and integrated. This study aims to comprehensively analyze the supervision and control mechanism of Islamic banking in Indonesia and identify the main challenges in its implementation. The research method used is a qualitative approach with a descriptive-analytical design through a literature study of regulations, sharia fatwas, official reports, and relevant scientific literature. Data analysis was carried out using content analysis techniques to assess the alignment between regulatory frameworks, supervisory practices, and sharia governance principles. The results of the study show that Indonesia already has a strong regulatory foundation through Law Number 21 of 2008, the role of the Financial Services Authority, the National Sharia Council-Indonesian Ulema Council, and the Sharia Supervisory Board. However, the effectiveness of supervision still faces challenges in the form of variations in DPS competencies, the lack of optimal harmonization between fatwas and technical regulations, limitations in sharia internal audits, and supervisory readiness in the face of digitalization and sharia fintech. This research emphasizes the need to strengthen sharia governance through improving the quality of human resources, integrating risk-based and technology-based supervision, and more effective institutional coordination to maintain the integrity and competitiveness of Islamic banking in Indonesia.
Post-COVID-19 Unemployment Dynamics: Trends, Causes, and Implications for Economic Recovery Rinaldi, Afdhol; Febyyanti; Harahap, Naufal Wahyu; Absharina Gusliwan, Jihan; Faizhan, M. Hilmy
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 4 (2025): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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Unemployment remains one of the critical challenges in the post–Covid-19 period, as many countries—including Indonesia—struggle to restore labor market stability. The pandemic triggered large-scale disruptions in economic activity, leading to job losses across multiple sectors. This study aims to analyze the dynamics of unemployment after Covid-19 by examining its trends, underlying causes, and implications for economic recovery. Using a descriptive qualitative approach supported by secondary data from national and international labor reports, this study identifies shifting unemployment patterns influenced by structural changes in the labor market, digital transformation, and sectoral vulnerabilities. The findings show that post-pandemic unemployment is shaped not only by economic contraction but also by mismatches in labor skills, uneven access to digital opportunities, and the slow recovery of key industries such as tourism and manufacturing. These dynamics have significant implications for economic recovery, particularly in terms of productivity, household income stability, and the effectiveness of government employment programs. The study concludes that comprehensive policy strategies including reskilling initiatives, targeted job creation, and support for digital inclusion are essential to accelerate labor market recovery and sustain long-term economic resilience.
The Role of the Village Head in Community Empowerment Based on Law Number 6 of 2014 in Diversion Village, Keritang District, Indragiri Hilir Regency Fiqih Siyasah Perspective Madina; Irdamisraini; Harlina, Yuni
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 4 (2025): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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This research is motivated by community empowerment in Pengalihan village, Keritang District, Indragiri Hilir Regency has not been implemented properly, there are still development programs that have not been implemented such as the lack of street lights while the empowerment program that has not been implemented is the mapping of villages and farmer groups that have been formed but have not been properly realized until now. This research also aims to see how the role of village heads and fiqh siyasah reviews on community empowerment. The main problems of writing this thesis are: What is the role of the village head in community empowerment based on Law Number 6 of 2014, how is the Fiqh Siyasah Perspective Review of the role of the village head in the empowerment of the village community of Diversion Village, Keritang District, Indragiri Hilir Regency, and what are the supporting and inhibiting factors of the role of the village head in community empowerment in the village of Diversion, Keritang District, Indragiri Hilir Regency. This research is a qualitative research with a focus on field materials, which is located in Pengalihan village, Keritang District, Indragiri Hilir Regency. The subjects in this study are village heads, village secretaries, hamlet heads and the people of Pengdihan village. The object of this study is the role of the head of the Diversion village. The data in this study used qualitative descriptive analysis. Meanwhile, the data collection used is observation, interviews and documentation analysts. Based on the results of the research, it can be concluded that the head of the Diversion village has carried out his duties and authorities in accordance with Law Number 6 of 2014, but it is less effective in carrying out community empowerment, especially in the field of farmer groups in Baru hamlet of Pengalihan village. If viewed from the review of fiqh siyasah, the head of the Diversion village has carried out his role in accordance with the siyasah dusturiyyah.
The Qur'anic Value of Maryam 'Alaihassalam's Story as an Inspiration for Handling Baby Blues and Strengthening the Resilience of Muslim Families Gani, Erman; Makarim, Nabil
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 4 (2025): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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Baby blues syndrome is an emotional condition commonly experienced by mothers after childbirth as a result of hormonal changes, psychological pressure, and the demands of assuming a new maternal role. Although temporary in nature, baby blues can affect marital harmony and family resilience if not addressed appropriately. This article aims to examine the phenomenon of baby blues from a Qur'anic perspective through a reflection on the story of Maryam ('alaihassalam), and to explore relevant Qur'anic values as inspiration for managing baby blues and strengthening Muslim family resilience. This study employs a library research method with a descriptive-analytical approach, examining Qur'anic verses, classical and contemporary tafsir, as well as psychological literature related to maternal mental health in the postpartum period. The findings indicate that the story of Maryam portrays immense emotional pressure, including profound sadness and a desire to withdraw or disappear, which psychologically resembles the symptoms of baby blues. However, the Qur'an also presents forms of divine intervention in the form of spiritual support, inner tranquility, and the fulfillment of physical needs, which become key elements in Maryam's recovery. Values such as patience, faith, empathy, and the importance of social support—particularly the role of the husband as qawwam—serve as fundamental principles in building a sakinah, mawaddah, wa rahmah family. Thus, the story of Maryam not only serves as a spiritual exemplar but also offers a holistic approach to managing baby blues that is relevant to modern Muslim families.
Determination Yield Sukuk: Sukuk Risks, Fiscal Policy With The Mediation Role Of Sukuk Value On The Indonesian Stock Exchange Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 4 (2025): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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This study analyzes the effect of sukuk risk and fiscal policy on sukuk yield with sukuk value as a mediating variable on the Indonesia Stock Exchange for the 2020–2024 period. The study uses a quantitative approach with a purposive sampling technique on corporate sukuk with mudharabah contracts. The results show that sukuk risk has a significant positive effect on sukuk yield, while fiscal policy has a significant negative effect. Sukuk value is proven to mediate the relationship between risk and fiscal policy on sukuk yield. The Sobel Test shows that both independent variables (X1 and X2) have significant mediation by M (Sukuk Value), thus supporting the research hypothesis that risk/fiscal policy does not directly affect yield, but through sukuk value, for example, high risk reduces the outstanding value, which increases yield to attract investors. This study contributes to the development of Islamic finance literature, particularly in integrating the mediating role of sukuk value in the Indonesian capital market.

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