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<![CDATA[Analisis Akad Murabahah Dalam Platform Digital E-Commerce ]]>
<![CDATA[Ulum, Miftachul]]>;
<![CDATA[Mun'im, Abdul]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/my4z5t37
<![CDATA[This study aims to analyze the application of murabahah contracts in e-commerce digital platforms by reviewing their compliance with the principles of fiqh muamalah. The method used is descriptive qualitative with a normative approach, supported by literature studies and content analysis of digital transaction mechanisms applied in Islamic financial systems. The focus of this study is on how digitization affects the validity, procedures, and ethics of implementing murabahah contracts in online transactions. The results show that the implementation of digital murabahah contracts remains valid as long as it fulfills the pillars and conditions of the contract, namely the existence of the parties ('aqidain), the object of sale and purchase (ma'qud 'alayh), and the sighat or statement of ijab-qabul. The digital system allows these elements to be carried out electronically with clear ownership of goods, transparent prices, and agreed profit margins. Digitalization also increases efficiency and accountability, as well as reducing the potential for gharar (uncertainty) and tadlis (fraud]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Keputusan Muzakki Membayar Zakat dengan Kepercayaan sebagai Variabel Intervening di Lazismu Kota Palembang ]]>
<![CDATA[Carolina, Angle Dwi]]>;
<![CDATA[Azwari, Peny Cahaya]]>;
<![CDATA[Mardiah, Siti]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/8kr50x09
<![CDATA[This study aims to examine the effect of institutional image and digital payment on zakat payers’ decisions to pay zakat, with trust as an intervening variable at LAZISMU Palembang City. This study employs a quantitative research design using primary data collected through questionnaires distributed to zakat payers in Palembang City. Data were analyzed using the Theory of Planned Behavior (TPB), where institutional image represents attitude toward behavior, digital payment reflects perceived behavioral control, and trust functions as an intervening variable influencing zakat payment decisions. The results show that a positive institutional image characterized by professionalism, transparency, and integrity significantly enhances zakat payers’ trust, which in turn strengthens their decision to pay zakat through LAZISMU. Furthermore, digital payment systems that are perceived as easy, secure, and beneficial positively influence zakat payment decisions, particularly when supported by a high level of trust. This study contributes theoretically to the development of zakat management literature and provides empirical insights for strengthening institutional credibility and digital-based zakat services.]]>
<![CDATA[The Unemployment-Inflation Puzzle: A Re-evaluation of the Phillips Curve and NAIRU Dynamics ]]>
<![CDATA[Habibi, Sayed Masood]]>;
<![CDATA[Adeli, Abdul Rahman]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/182fna54
<![CDATA[The relationship between inflation and unemployment remains one of the most contentious issues in macroeconomics, influencing the efficacy of monetary and fiscal policies. This research aims to re-evaluate the traditional Phillips Curve trade-off and the concept of the Non-Accelerating Inflation Rate of Unemployment (NAIRU) within the context of a developing economy, specifically focusing on Afghanistan. The study critically analyzes whether the traditional inverse relationship holds in environments characterized by structural rigidities and supply-side shocks. Employing the Autoregressive Distributed Lag (ARDL) model to examine time-series data spanning from 2001 to 2020, the study investigates the dynamic short-run and long-run interactions between these variables. The findings challenge the conventional wisdom: while a short-run analysis reveals a positive and statistically significant correlation between inflation and unemployment—contrary to the standard Phillips Curve—the long-run relationship, though negative, is statistically insignificant. This anomaly suggests that in conflict-affected, developing economies, supply-side constraints and structural impediments may dominate the labor market dynamics, rendering traditional demand-management policies less effective in sustaining employment without exacerbating inflation. The novelty of this study lies in highlighting the breakdown of the Phillips Curve mechanism in fragile states and questioning the applicability of NAIRU in such contexts.]]>
<![CDATA[Peran Financial Distress, Persistensi Laba dan Earning Pressure terhadap Konservatisme Akuntansi : Bukti Empiris Sektor Keuangan di Indonesia ]]>
<![CDATA[Andiny, Zella Arfi]]>;
<![CDATA[Prayogi, Agung]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/tdceat78
<![CDATA[This study aims to examine the effect of financial distress, earnings persistence, and earning pressure on accounting conservatism in financial sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research employs secondary data obtained from companies’ annual financial statements, resulting in a total of 88 firm-year observations. The analytical method used is panel data regression with a common effect model approach. The results indicate that financial distress has a positive and significant effect on accounting conservatism, suggesting that firms experiencing higher levels of financial difficulty tend to adopt more conservative accounting practices. In contrast, earnings persistence has a negative and significant effect on accounting conservatism, implying that firms with more stable earnings are less likely to apply higher levels of conservatism. Meanwhile, earning pressure does not have a significant effect on accounting conservatism. These findings highlight that a firm’s financial condition and earnings characteristics play an important role in determining the level of accounting conservatism. The results provide practical implications for management in formulating accounting policies that consider the firm’s financial condition, as well as for investors and regulators in assessing the quality of financial reporting]]>
<![CDATA[Identifikasi Faktor Yang Mempengaruhi Keputusan Penggunaan Bank Digital Generasi Z Di Purwokerto ]]>
<![CDATA[Sulasih, Sulasih]]>;
<![CDATA[Kurnia, Maulidha Tri]]>;
<![CDATA[Afifah, Yans Nur]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/m9wcwz44
<![CDATA[The study aims to examine the influence of three independent variables: digital literacy, brand image, and promotion on the decision to use Superbank. This study uses a quantitative approach with a survey method through a questionnaire distributed to 385 Generation Z respondents who are superbank users in Purwokerto. The sampling technique used purposive sampling with criteria such as age and use of superbank. Data were analyzed using classical assumption tests and multiple linear regression using SPSS version 26. The results showed that all three variables simultaneously had a significant effect on the decision to use. Partially, digital literacy and promotion had a positive and significant effect. Meanwhile, brand image did not have a significant effect. The insignificance of brand image is because superbanks are still relatively new and do not have strong differentiation. This generation is more driven by direct experience and practical value offered through promotions or service features, rather than solely brand image.]]>
<![CDATA[Analisis Sistem Pengendalian Internal Kas Pada PT. Sukses Transport Raya ]]>
<![CDATA[Nuraidah, Risna]]>;
<![CDATA[Makhdalena, Makhdalena]]>;
<![CDATA[Trisnawati, Fenny]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/k1m1pe25
<![CDATA[This study aims to analyze the effectiveness of the internal control system for cash management at PT Sukses Transport Raya, a company engaged in heavy equipment rental and scrap metal management in Pangkalan Kerinci, Riau. This research employs a qualitative approach with a case study method. Data were collected through interviews with three key informants, observation, and documentation, then analyzed using thematic analysis assisted by NVivo 15 software. The results show that the internal control system has been running quite effectively based on the five components of COSO 2013. The company has implemented a clear organizational structure with segregation of functions between large cash managed by the cashier and petty cash managed by each admin, a layered authorization system with the director as highest authority for expenditures above Rp10 million, computer-based recording, and monthly internal audits conducted routinely by the accounting department. However, several weaknesses were identified, including the absence of written standard operating procedures, reactive risk assessment without formal documentation, use of the site manager's personal bank account for field operations, and concentration of payroll responsibilities in one individual without adequate task segregation. It is concluded that the internal control system at PT Sukses Transport Raya has been sufficiently effective in preventing fraud, but still requires procedural formalization and strengthening of several COSO 2013 components to achieve optimal standards.]]>
<![CDATA[Efektivitas Layanan Pembayaran Digital Dalam Meningkatkan Pengumpulan Zakat : Studi Kasus Inisiatif Zakat Indonesia Dikota Palembang ]]>
<![CDATA[Hasanah, Dilan]]>;
<![CDATA[Umari , Zuul Fitriani]]>;
<![CDATA[Sidik, Abubakar]]>;
<![CDATA[Azwari , Peny Cahaya]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/q73spf79
<![CDATA[This study aims to analyze the effectiveness of digital payment services in increasing zakat collection at Inisiatif Zakat Indonesia (IZI) Palembang. This research uses a qualitative descriptive method through interviews, observations, and documentation. The results show that digital payment services implemented by IZI Palembang are quite effective in increasing the amount of zakat collection, although the number of muzakki fluctuates. Bank transfers remain the most dominant payment method, while the use of QRIS and the ZakatPedia application is not yet stable. The main obstacles include limited digital content creativity and low social media interaction. Improvement efforts are carried out through the use of social media and cooperation with communities; however, these efforts still need to be optimized. Therefore, strengthening digital communication strategies and content management is necessary to enhance zakat collection]]>
<![CDATA[Analisis Kesadaran Petani Kopi Dalam Membayar Zakat Pertanian(Studi Kasus Desa Aromantai Kecamatan Pulau BeringinKabupaten Oku Selatan) ]]>
<![CDATA[Fitria, Veby Reza]]>;
<![CDATA[Umari, Zuul Fitriani]]>;
<![CDATA[Sidik , Abubakar]]>;
<![CDATA[Azwari, Peny Cahaya]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/6ah6jr40
<![CDATA[This study aims to analyze the level of awareness of coffee farmers in paying agricultural zakat and the factors that influence this awareness in Aromantai Village, Pulau Beringin District, South OKU Regency. Data were obtained through in-depth interviews with coffee farmers, religious leaders, and village officials as research informants. Data analysis techniques were carried out through the processes of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the level of awareness of coffee farmers in paying agricultural zakat in Aromantai Village is still relatively low. This is evident from the fact that coffee agricultural zakat has not yet become a routine obligation. Farmers generally only understand zakat in general and are more familiar with rice agricultural zakat than coffee agricultural zakat. Factors that influence the level of awareness of coffee farmers in paying agricultural zakat include low knowledge of the provisions of coffee agricultural zakat, community customs and culture, minimal socialization from religious leaders and zakat institutions, and the assumption that coffee agricultural zakat is not obligatory]]>
<![CDATA[Pengaruh CR, DER, dan TATO terhadap ROA Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Yang Terdaftar di BEI ]]>
<![CDATA[Tobing, Daniel Suryadi Cornelius Lumban]]>;
<![CDATA[Batubara, Zulfa Khairina]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/xrs8xz24
<![CDATA[This study aims to examine the influence of CR, DER, and TATO variables on ROA in consumer goods subsector manufacturing companies listed on the IDX. With a sample of 11 companies, 4 years with a total of 44 observations, quantitative research methods and using multiple linear regression. The results of the simultaneous F test of CR, DER, and TATO variables have a significant effect on ROA obtained F count value > F table (3.211 > 2.84). The results of the partial t test of the CR variable have no effect on ROA because the t count value < t table (0.120 < 2.02108) and a significance of 0.905 > 0.05. The DER variable has no effect and is not significant on ROA t count value < t table (1.955 < 2.02108) and a significance of 0.058 > 0.05. The TATO variable has a significant effect on ROA with a calculated t value > t table (2.130 > 2.02108) and a significance of 0.039 < 0.05. The R2 test, Adjusted R Square value of 0.134 means that 13.4% of the variation or change in Return On Assets is explained by the CR, DER, and TATO variables, while 86.6% is influenced by other variables outside the study.]]>
<![CDATA[From Halal Integrity to Halal Washing: Toward a Conceptual Framework of Ethical Deviation in the Halal Industry ]]>
<![CDATA[Ramadhani, Ayulita]]>;
<![CDATA[Apriyanti, Ira]]>;
<![CDATA[Putri, Devana Anisha Indra]]>
<![CDATA[ Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/rf9t9m75
<![CDATA[This study develops a diagnostic framework to explain how halal integrity degrades into halal-washing within contemporary halal governance. While existing research addresses halal compliance and supply chain practices, it remains fragmented in explaining the transition from operational failure to representational deviation. Using a conceptual research design based on theory synthesis, this study reconstructs halal integrity as a multilayer system, models the process of cumulative degradation leading to institutional decoupling, and identifies structural mediators that condition this transition.The findings show that halal-washing is not merely a communication issue, but a systemic outcome of misalignment across operational practices, governance mechanisms, and institutional legitimacy under structural pressure. The study contributes by integrating fragmented halal literature and extending washing theory within a context shaped by institutional and theological implications. It further demonstrates that preventing halal-washing requires systemic intervention to ensure alignment between symbolic claims and operational reality.]]>
