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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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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.
The Influence Of Green Banking And Capital Adequacy Ratio On Profit Growth Of Commercial Banks In Indonesia (A Study on Commercial Banks Listed on the Indonesia Stock Exchange in 2021-2023) Fauzia, Devi; Yusrialis, Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 2 (2025): JAWI - JUNI
Publisher : MUI Kota Pekanbaru

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Abstract

This study aims to analyze the effect of Green Banking and the Capital Adequacy Ratio on the profit growth of commercial banks in Indonesia. The sample in this study consists of 35 commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The data analysis technique used is multiple linear regression with the assistance of EViews software. The results show that Green Banking, measured using the green rating coin indicator, does not have a negative effect on the profit growth of commercial banks. Meanwhile, the Capital Adequacy Ratio (CAR) also does not affect profit growth. Simultaneously, Green Banking and CAR influence the profit growth of commercial banks in Indonesia. The R-Square value in this study is 0.46, indicating that the Green Banking and CAR variables collectively explain 46% of profit growth, while the remaining 54% is influenced by other variables not examined in this study.
The Role of Sharia Economy in Building Sustainable MSMEs in Indonesia Rinaldi, Afdhol; Nurcahaya
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 2 (2025): JAWI - JUNI
Publisher : MUI Kota Pekanbaru

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Abstract

MSMEs play an important role in driving national economic growth, creating jobs, and improving community welfare. However, MSMEs still face various challenges such as access to capital and business guidance. The Sharia economy has emerged as a solution for empowering MSMEs through the principles of justice, transparency, and adherence to Sharia-based values. This article discusses how the Sharia economy can support MSME empowerment through various instruments such as Islamic financial institutions, zakat, infaq, alms, and productive waqf. The research method used was a literature review using a descriptive-qualitative approach. The results of the study indicate that the optimal application of Sharia economic principles can make MSMEs more competitive and contribute to equitable welfare distribution among Indonesian people.
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.
The Application of Sharia Promotion Strategies through Direct Marketing and Word of Mouth on Consumer Purchase Intentions: A Case Study of Myrooms Printing Pekanbaru Azzuhdi, Muhammad Fikri; Fatma, Nur Aini; Hanum, Siti Lathifa; Rinaldi, Afdhol; Juita, Risa
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 4 (2024): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

This study aims to analyze the promotional strategies implemented by Myrooms Printing Pekanbaru in increasing consumer purchasing interest through direct marketing and word of mouth marketing approaches based on sharia values. This study uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews, and documentation. The results indicate that Myrooms Printing utilizes social media platforms such as WhatsApp and Instagram for online promotion, as well as direct approaches to consumers as part of offline promotion. Word-of-mouth marketing has proven to significantly contribute to increased customer loyalty and the attraction of new customers. From a sharia economics perspective, the promotional strategies implemented align with the principles of honesty, fairness, transparency, and avoiding excessive profit-taking. Affordable pricing strategies and good customer service also play a key role in increasing consumer purchasing interest. This study recommends that other micro-enterprises integrate Islamic values into their promotional practices to build sustainable and blessed businesses.
Fundraising Strategy of Zakat, Infaq, Sadaqah and Waqf Funds of the National Amil Zakat Institution Daarut Tauhiid Peduli Riau Alfalah, Bahari; Sanshia Arum, Hafidza
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 4 (2024): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

The large number of amil zakat institutions in Indonesia makes it a new problem for zakat management organizations or OPZ, making it a lot of options for people who will distribute their zakat. The success of an institution in managing zakat funds depends on the amount of zakat funds to be obtained. This study aims to find out how the strategy used by the National Amil Zakat Institute Daarut Tauhiid Peduli Riau in collecting zakat funds, infak alms and waqf. This study uses a qualitative research method that involves direct access to the research location to collect data related to the research title. With data collection techniques using observation, interviews, and documentation of the National Amil Zakat Institution Daarut Tauhiid Peduli Riau as a research informant. The fundraising strategy for zakat, infaq, alms and waqf funds carried out by the National Amil Zakat Institution Daarut Tauhiid Peduli Riau is the first, the identification of muzakki segments and targets which can be said to be the beginning of the strategy used in fundraising, the second is to gain the trust of muzakki which is a priority by the institution, the third is to build a communication system that must always be paid attention to by the institution because it still has shortcomings in terms of staff and others so on, and the fourth is to arrange and carry out services which is an effort that is always paid attention to by the amil zakat institution, especially the National Amil Zakat Institution Daarut Tauhiid Peduli Riau.
Digital Waqf: transforming the Islamic economy in the Modern Era Rupita, Nanda Ega; Afifah, Dhiya Dwi
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 4 (2024): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

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Abstract

Digital waqf is an innovation in Islamic philanthropy leveraging modern technology to optimize waqf fund management. This study aims to explore the opportunities and challenges of digital waqf and its contribution to wealth redistribution and Islamic economic development. The research employs a literature review method, analyzing various studies on digital waqf and supporting technologies like blockchain. The results indicate that digital waqf enhances efficiency, transparency, and public participation, particularly through digital platforms. However, challenges such as low digital literacy, limited infrastructure, and inadequate regulations hinder the optimization of its potential. This study recommends improving digital literacy, establishing comprehensive regulations, and fostering collaboration among governments, Islamic financial institutions, and fintech to build an inclusive and sustainable digital waqf ecosystem.
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.

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