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INDONESIA
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 72 Documents
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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.
MSME Transformation: Financing Solutions, Digitalization, and Sharia Business Ethics Nurmalah; Syamsurizal
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 3 (2025): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

This study aims to analyze the transformation of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a sharia economics approach that covers three main pillars, namely sharia financing, Islam-based digitalization, and the application of sharia business ethics. Using the Systematic Literature Review (SLR) method, this study examines various relevant national and international publications from 2018 to 2025. The results show that Islamic financing models such as mudharabah, musyarakah, and murabahah play an important role in expanding access to capital for MSMEs and creating a more equitable and inclusive economic system. Meanwhile, digitalization and Islamic fintech innovation have proven to be able to increase efficiency, expand marketing networks, and accelerate transaction processes while maintaining the principles of sharia compliance. The application of Islamic business ethics also contributes to increased consumer confidence, business sustainability, and equitable economic welfare. However, challenges still arise in terms of sharia financial literacy, digital readiness, and consistency in the application of business ethics. This study emphasizes the importance of collaboration between the government, financial institutions, and academics to strengthen an inclusive, equitable, and sustainable sharia MSME ecosystem in the digital economy era.
The Behavior of Gen Z Muslim Consumers in Purchasing Islamic Products: A Study of the Sharia Economic Perspective Juita, Risa; , M. Zaki
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 3 (2025): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

This study aims to analyze the purchasing behavior of Muslim Generation Z (Gen Z) consumers toward Islamic products from the perspective of Islamic economics. Gen Z is known as a digital generation that is critical, rational, and value-oriented; therefore, their purchasing decisions for halal products are influenced not only by religious factors but also by social, economic, and technological aspects. This research employs a qualitative method with a literature review approach, examining empirical studies from the past five years (2020–2025) related to halal digital marketing, halal awareness, Islamic lifestyle, and Islamic economic values.The results reveal that digital marketing strategies play a significant role in shaping Gen Z's perception and purchase intention toward halal products through the strengthening of brand equity and electronic word of mouth (e-WOM). Moreover, halal awareness and Islamic lifestyle are proven to be the main drivers of purchasing decisions, as Gen Z perceives halal products as symbols of authenticity, quality, and moral identity. The implementation of the Islamic marketing mix, emphasizing the values of trustworthiness (amanah), excellence (ihsan), and justice (‘adl), contributes to building consumer trust and loyalty. Meanwhile, religiosity acts as a moderating factor that strengthens the influence of product uniqueness and halal awareness on purchasing decisions. Conceptually, the consumption behavior of Muslim Gen Z reflects a transformation toward an Islamic consumer who is critical, digital, and ethical. These findings highlight the importance of digital marketing strategies that are educational, transparent, and grounded in spiritual values to create a balance between profit, ethics, and blessing (barakah) within Islamic economic practices.
Analysis of the Transformation of Islamic Family Law in the Arab Republic of Egypt Damsir, Fajrul Islami; Akbarizan
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 4 (2024): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

Among the Muslim countries that codified Islamic family law in the early phases was Egypt. Egypt is the third Muslim country after Turkey and Lebanon to codify Islamic family law. As a country that was once colonized by Europeans and a country that has a beacon of Islamic scholarship called Al-Azhar, studying the reform of Islamic family law in Egypt is an interesting matter. This research is a literature study, and uses a descriptive-analytic approach that originates from books on Islamic family law reform in Muslim countries and Egyptian family law laws related to marriage and inheritance. From the above study, at least several conclusions can be drawn: first, the renewal of Egyptian family law began with the issuance of two Egyptian family laws, namely Law no. 25 of 1920 and Law no. 20 of 1929. The law was then updated in 1979, and updated again in the form of Civil Law no. 100 of 1985. Second, among the reforms in Egyptian family law are reforms in the age limit for marriage, registration of marriages, divorce before the court, polygamy, and obligatory wills. Third, the renewal models used are takhayyur, siyasah syar'iyyah, and text reinterpretation.
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.
Comparative Analysis of Business Activities of Sharia Banks and Conventional Banks: Sharia and Modern Banking Perspectives Palison, Aan; Nurnasrina; Syahpawi
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 4 (2024): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

This article aims to explore the distinctions between Sharia Banks and Conventional Banks, along with their respective operations. Essentially, both types of banks serve as institutions that gather funds from the public in the form of savings and then redistribute these funds back to the community through loans or other means. For individuals concerned about bank interest, Sharia banking offers an alternative by implementing a profit-sharing model to calculate returns on funds, which is deemed permissible under Islamic law. The differences between Sharia Banks and Conventional Banks lie in their legal foundations: Sharia banking is governed by Islamic sharia, which is derived from the Quran, Hadith, and Ulema Fatwa (MUI), whereas conventional banks operate under the positive laws applicable in Indonesia, including civil and criminal law. These differences present unique advantages for both types of banks and their customers.
Analysis of Financial Performance Before and After the Implementation of PSAK 73 on Leases in Transportation and Logistics Companies Listed on the Indonesia Stock Exchange from 2017 to 2022 Salamah, Devi; Syafei, Jasmina; Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 3 (2025): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

PSAK 73 is the latest accounting standard related to lease accounting adopted from IFRS 16. The implementation of PSAK 73 will become effective in 2020. The classification of finance leases is a type of lease that is permitted in PSAK 73 where the recognition, measurement, presentation and disclosure of right-of-use assets becomes more detailed in financial position reports. This research aims to analyze the impact of implementing PSAK 73 on rent on financial performance as seen by financial ratios. This research uses transportation and logistics sector companies as the research population. The sample selection method used a purposive sampling method and the companies that met the sample criteria were 15 companies. The analytical method used in this research is ratio analysis and statistical analysis using SPSS 23. The results of this research show that there is no significant difference in solvency ratios and profitability ratios between before and after the implementation of PSAK 73 on rents in listed transportation and logistics sector companies on the Indonesian Stock Exchange in 2017-2022.
Normative Review of Judge's Decision About Interfaith Marriage in Indonesia Maiyori, Cisilia; Akbarizan
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 2 (2025): JAWI - JUNI
Publisher : MUI Kota Pekanbaru

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Abstract

The development of the times in the form of developments in human thought patterns and developments in technology has influenced various aspects of life. This development problem also affects the smallest structure of society in Indonesia, namely the family. Patterns of behavior in marriage, family relationships and wealth issues are issues that trigger conflicts in religious courts. There are many groups of people who adhere to human rights who want freedom in all matters, influencing the rules in family law. Likewise with regard to marriage, free flow people want the freedom to choose anyone, and marry people of different religions on the basis of a form of love and affection. So interfaith couples emerge who want to be legalized by Indonesian law.                The purpose of this scientific work in the form of an article is to find out things related to interfaith marriages, in terms of prohibiting regulations, the dualism of court decisions regarding whether or not it is permissible to marry people of different faiths, by analyzing various judges' decisions regarding interfaith marriages. The method used is a normative legal research method by analyzing legal sources, in this case the judge's decision which is the basis for consideration of decisions made by different religions. It is hoped that the results of this research can be a contribution to national law-forming bodies to improve existing regulations so that legal certainty is achieved.
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.

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