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Maqasid al-Shariah Review
Published by Smart Insights
ISSN : -     EISSN : 30262283     DOI : https://doi.org/10.58968/msr
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Maqasid al-Shariah Review (MSR) is a scientific publication published by SMART Insight which is under the research institute SMART Indonesia. Sharia Economic Applied Research and Training (SMART) is a research institution in Indonesia that focuses on research on Islamic economics and finance. Maqasid al-Shariah Review is published two (2) times in 1 year. MSR published articles related to maqasid shariah issues.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 16 Documents
 1   2 
Islamic Minimarket Index based on Maqashid Ismail, Ja'far; Nugraha, Akmal; Haiqal, Arrayan; Putra, Brilliant
Maqasid al-Shariah Review Vol. 2 No. 2 (2023): Maqasid al-Shariah Review
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/msr.v2i2.339

Abstract

This research explores the concept and implementation of Islamic minimarkets as a retail business model run in accordance with the principles of Islamic economics. The main focus of this research is to understand the extent to which Islamic minimarkets integrate Islamic moral, ethical and economic principles into their daily operations. Through an in-depth analysis of shariah compliance, product innovation, and social impact, this research aims to provide better insights into the potential and challenges in the development of Islamic convenience stores in the modern retail ecosystem. It is hoped that the results of this study will contribute to our understanding of the incorporation of sharia principles in retail businesses as well as provide guidance for business owners and stakeholders to develop and support Islamic convenience stores as a sustainable and ethical alternative in today's market economy.
Review on Shariah Supervisory Board Studies using Bibliometrix Puspita, Amelia Tri; Ali, Mohammad Mahbubi
Maqasid al-Shariah Review Vol. 2 No. 2 (2023): Maqasid al-Shariah Review
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/msr.v2i2.345

Abstract

The rapid development of the Indonesian economy is influenced by the emergence of both sharia and non-sharia financial institutions. In Islamic banking, so that all parties' interests can be met properly, the management and supervision structure will involve four parties, namely: shareholders (board of commissioners), bank management, Sharia Supervisory Board (DPS) and/or National Sharia Council (DSN), and depositors. In an effort to purify the services of Islamic financial institutions to be truly in line with the provisions of Islamic sharia, the existence of a Sharia Supervisory Board (DPS) is absolutely necessary. DPS is a key institution that ensures that the operational activities of Islamic financial institutions are in accordance with sharia principles. This study aims to determine the development map and trend of Shariah Supervisory Board published by reputable journals in the field of Economics and Islamic finance. The data analyzed were more than 114 publications of research publications indexed by Scopus. The export data was then processed and analyzed using the R Biblioshiny application program to determine the bibliometric map of the development of the Shariah Supervisory Board.
Addressing Maqasid-based Waqf for Life on Land (SDG-15): A Delphi Application Rusydiana, Aam Slamet
Maqasid al-Shariah Review Vol. 2 No. 2 (2023): Maqasid al-Shariah Review
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/msr.v2i2.363

Abstract

This study aims to determine the opinions and recommendations of experts regarding the waqf model integrated with sustainable development (SDGs) in the 15th goal, namely Life on Land. This research will present the prioritization of waqf models in achieving SDG 15 objectives by considering Maqashid Syariah indicators. Using the Delphi method, the results show that all relative variables have been agreed upon by experts. Furthermore, on the SDGs aspect, the environment element is the top priority with an average score of 8.4. In the aspect of maqash id sharia, the element of preserving bi'ah (environment) is the top priority while in the aspect of waqf model, Waqf & Sukuk model is the top priority for SDG-15 objectives. This research can be utilized as a reference in the implementation of waqf models that can support the realization of SDG-15 objectives by considering Maqashid Sharia with priorities according to the findings. This research is one of the first studies to comprehensively calculate the experts' assessment of waqf models for the achievement of SDG-15 using the Delphi method and its priority recommendations.
A Study on Shariah Issues of Tabarru’ and Underwriting Surplus in Takaful Devi, Abrista
Maqasid al-Shariah Review Vol. 2 No. 2 (2023): Maqasid al-Shariah Review
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/msr.v2i2.383

Abstract

Surplus underwriting in the context of Islamic insurance (takaful) refers to the process of managing and distributing any surplus that may arise in the takaful fund after covering claims and operational expenses. This paper attempts to discuss two sharia issue regarding the tabarru’ concept that is applied in takaful operations, and underwriting surplus of the tabarru’ fund. To obtain coherent and comprehensive analysis, this paper discusses the opinion from the opponents and the proponent’s side of view. There are two main views, whereby AAOIFI, IFSB, and Fatawa Ta’min, Dallah al-Barakah stated that underwriting surplus must be fully distributed to the participants. Meanwhile, SAC-BNM, MUI (Majelis Ulama Indonesia), and the majority of scholars are of the view that underwriting surplus is allowed to be shared between participant’s and takaful institution as long as stipulated upfront in the contract.
Literature on Tawhidi String Relation (TSR) Concept: A Text Mining As-Salafiyah, Aisyah
Maqasid al-Shariah Review Vol. 2 No. 2 (2023): Maqasid al-Shariah Review
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/msr.v2i2.397

Abstract

The universal paradigm presents concepts and applications, institutions, and a sustainable future or oneness of divine rule, which is referred to as monotheism. Economics, Finance, Society and Science are sub-systems of the supplemental global order system of Tawhidi String Relation (TSR). This study seeks to figure out the map of the development and trend of TSR published by well-known publications in the field of Economics and Finance. The data analysed were 50 research publications indexed by Google Scholar. The export data is then processed and analysed using the R Biblioshiny application program to determine the bibliometric map of TSR development. The conceptual structure of R 'biblioshiny' displays the network and the main research themes in a thematic map in the development of TSR theme research. The resulting mapping is in the form of most relevant words, word cloud, word treemap, word dynamic, trend topic, co-occurrence network, thematic map and thematic evolution. This study also provides a review of the literature related to the theme of TSR to be developed in future research. This study is the first comprehensive study that discusses the mapping development of trends in the TSR literature published in various scientific journals.
Book Review: Towards a Maqasid al-Shariah Index of Socio-Economic Development; Theory and Application Azzam, Hilmy Abdullah
Maqasid al-Shariah Review Vol. 3 No. 1 (2024): Maqasid al-Shariah Review
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/msr.v3i1.661

Abstract

The book Towards a Maqasid al-Shariah Index of Socio-Economic Development, edited by Salman Syed Ali, offers a new paradigm in measuring development based on the principles of Maqasid al-Shariah. This approach challenges the dominance of materialistic indicators like GDP by offering a comprehensive measure of human well-being, encompassing spiritual, moral, and social dimensions. The book introduces two main methodological approaches—the achievement approach and the deprivation approach—and proposes the Maqasid al-Shariah Index (MSI) as an alternative development index. Research across chapters demonstrates that integrating Islamic values can enrich development theory and lead to more just and sustainable economic policies.

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