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Ardiansyah
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Jl. Wa Ode Wau, Kel. Tanganapada, Kec. Murhum, Bau Bau, Provinsi Sulawesi Tenggara, 93720
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INDONESIA
Maslahah: Jurnal Manajemen dan Ekonomi Syariah
ISSN : 29882249     EISSN : 29882230     DOI : 10.59059
bidang Ilmu Manajemen dan Ekonomi Syariah. Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : berbagai perspektif ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis Islam, perbankan Islam, asuransi Islam, pemikiran ekonomi Islam, manajemen sumber daya manusia Islam, keuangan mikro Islam, ekonomi pembangunan Islam, Ekonomi moneter Islam, ekonomi fiskal Islam, pasar modal Islam
Articles 263 Documents
Persepsi Pelaku UMKM Industri Halal terhadap Implementasi Kebijakan Pajak UMKM : Pendekatan Fenomenologi Iffan Al-Faris; Dicko Syah Purnama Putra; Mashudi Mashudi
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.1938

Abstract

This research examines the perceptions of MSME actors regarding the implementation of MSME tax policies in Indonesia, The aim of the research is to explore in depth the perceptions of MSME actors towards tax policy and identify the factors that influence it. The research method used is qualitative phenomenology, with data collection through in-depth interviews with MSME actors. The research results show a diversity of perceptions, ranging from positive views which see policies as supporting business formalization and opening access to financing facilities, to negative views which see them as an additional burden, especially for businesses with thin margins. Factors that influence perceptions include the level of tax knowledge, business experience, characteristics of the business sector, access to information, and the ability to utilize technology. The research conclusions emphasize the need for a more nuanced and adaptive approach in the formulation and implementation of MSME tax policy. The government needs to consider the diverse characteristics and needs of the MSME sector, increase tax education and outreach, and improve the accessibility of tax information and services. Continuous dialogue between policy makers and MSME actors is needed to develop an effective tax system in increasing state revenues and supporting the growth of the MSME sector.
Studi Komparasi Regulasi Sertifikasi Halal oleh Majelis Ulama Indonesia (MUI) dan Badan Penyelenggara Jaminan Produk Halal (BPJPH) Chulsum Layyinatul Chasanah; Shofiyullah Muzammil
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.1947

Abstract

Halal products are increasingly in demand by many people, not only in the national market but also in the international market. Indonesia has experienced an increase in the consumption rank of halal products from year to year. One of the indicators is the implementation of halal certificates. Halal certificates cannot be issued just like that without procedures and checks from the authorities. However, looking at the dynamics, halal certificates have experienced developments from time to time. These changes can be seen after the existence of Law No. 33 of 2014 concerning Halal Product Guarantee. The formulation of this problem is how is the comparison between the regulation of halal certificates by MUI and BPJPH? The purpose of this study is to determine the comparison of halal certificate regulations by MUI and BPJPH, namely before and after the issuance of the JPH Law. This research uses the Library study method with various sources that support the object of research. The primary data source of this research is Law No.33 of 2014, MUI Fatwa, and its official website. Secondary data sources are from journals, theses, and related theses. The result of this research is that there are similarities and differences between the regulation of halal certificates by MUI and BPJPH. The difference is not only in the content of the regulation, but also in the halal logo issued. This logo is not just a picture, but more than that, it has a deep philosophy. Keywords: BPJPH, Halal, Certificate, MUI Halal products are increasingly in demand by many people, not only in the national market but also in the international market. Indonesia has experienced an increase in the consumption rank of halal products from year to year. One of the indicators is the implementation of halal certificates. Halal certificates cannot be issued just like that without procedures and checks from the authorities. However, looking at the dynamics, halal certificates have experienced developments from time to time. These changes can be seen after the existence of Law No. 33 of 2014 concerning Halal Product Guarantee. The formulation of this problem is how is the comparison between the regulation of halal certificates by MUI and BPJPH? The purpose of this study is to determine the comparison of halal certificate regulations by MUI and BPJPH, namely before and after the issuance of the JPH Law. This research uses the Library study method with various sources that support the object of research. The primary data source of this research is Law No.33 of 2014, MUI Fatwa, and its official website. Secondary data sources are from journals, theses, and related theses. The result of this research is that there are similarities and differences between the regulation of halal certificates by MUI and BPJPH. The difference is not only in the content of the regulation, but also in the halal logo issued. This logo is not just a picture, but more than that, it has a deep philosophy.
Analisis Fiqh Muamalah terhadap Praktik Jual Beli Online di Era Digital dengan Pembayaran Spaylatter Muhammad Renaldi Aditya Putra; Eka Della Amel Nur Samsu; Ajeng Fitrianingrum; Auliya Dwiyanti; Luluk Afiatuz Zahro; Waluyo Waluyo
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.1961

Abstract

Currently we have entered the era of digitalization or what is called the modern era. Technology is developing rapidly, especially in the field of online buying and selling that It makes it easier to access all the necessities of life. In Indonesia, there are many online sales and purchase applications, one of which is the Shopee application which provides various kinds of life needs ranging from food, clothes, household appliances and even tertiary needs (cars, motorcycles, and so on). Where shopee also provides various ways to pay, from on-site payment (COD system) when the goods are in the hands of the buyer, bank transfers, shopeepay transfers and even provides spaylater payments where this payment is made without having to pay immediately for the goods purchased or also called a credit system which of course is based on the terms and conditions that apply in the spaylater system. This research uses qualitative data, obtained from literature from various sources. The sources used are processed from the analysis of various journals, articles, reports and information related to the review of muamalah fiqh on the case of online purchases with credit system payments offered by Shopee through the "spaylater" feature.
Analisis Faktor-Faktor yang Mempengaruhi Minat Konsumen dalam Menggunakan Aplikasi Emaal pada Swalayan Basmalah Cabang Ngempit Kraton Anisak Anisak; Saiful Bakhri
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.1974

Abstract

This study examines the factors influencing consumer interest in using the Emaal application at Basmalah Supermarket, Ngempit branch. The research employs a descriptive qualitative approach, involving interviews with active users of the Emaal application. The findings reveal that key drivers include perceived usefulness, ease of use, transaction convenience, and transaction security. Consumers value features such as cashless payments, loyalty rewards, and the ability to track transaction histories. However, barriers such as limited consumer awareness, slow application response times, and competition with conventional payment methods also impact adoption. The study underscores the need for strategic marketing, consumer education, and technological optimization to enhance user adoption rates. These insights provide practical guidance for Basmalah in tailoring its digital marketing strategies to the needs of the Ngempit demographic.
Analisis Minat pada Pembiayaan Murabahah Bank Syariah Indonesia : Studi Pedagang Pasar Senin Desa Petaling Jaya Ayu Uswatun Hasanah; Ahmad Syahrizal; Saijun Saijun
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.1984

Abstract

This paper discusses the interest of traders from one of Bank Syariah Indonesia's products in providing business capital or other uses to traders in Pasar Senen Petaling Jaya. This writing uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The subjects of this writing include traders in Pasar Senen Petaling Jaya. From the results of this writing shows that the interest of traders regarding murabaha financing is still very lacking. This is due to several factors that cause the lack of interest of traders regarding murabaha financing, including: 1) The Knowledge Factor is due to the lack of knowledge of the products of BSI. This information helps traders to evaluate products and understand the benefits of murabaha products. traders. 2) Location Factors By choosing a strategic place that can and carry out the goals of the business objectives to achieve the desired profit and and broad marketing 3) Social Factors which are very significant in the formation and development of a person's interest 4) Promotion Factors one way of communication between the company and the wider community with the aim of introducing goods and services to the public.
Peluang dan Tantangan Fintech di Indonesia Gilang Subagja; Abdy Ihdalumam; Cory Vidiati
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.1994

Abstract

Fintech (Financial Technology) has experienced a very rapid increase in Indonesia over the past few years and has an important role in the economy. This journal aims to explain the opportunities and challenges of Fintech in Indonesia. This research uses a qualitative descriptive approach method by analysing various references related to the development of fintech in Indonesia. In the results of this journal research explain that the development of Fintech in Indonesia from year to year continues to increase, Fintech opportunities continue to increase, especially sharia fintech, supported by the majority of the population who are Muslim Kharisma. While the challenge of Fintech is the absence of clear and comprehensive regulations to regulate fintech activities, especially coordination between related institutions such as Bank Indonesia and the Financial Services Authority (OJK).
Pemikiran Ekonomi: Imam Al-Syaibani Nisa Syahira Najla; Rizki Fauziyah Nasution; Radia Havni Sari Harahap; Ahmad Wahyudi Zein
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2016

Abstract

Imam al-Syaibani was an Islamic economic thinker who lived at the time of Abu Yusuf and was one of the pioneers in the spread and development of the Hanafi school of thought. Al-Syaibani's economic thinking can be seen in the Book of al-Kasb, al-lhtisab fi al-Rizq al-Mustahab, and the book of al-Asi which discusses income, guidelines for production and consumption behavior, various forms of business such as trade, agriculture, industry and employment agreement. Al-Syaibani's economic thinking in the current context is still very relevant, especially the concept of al-kasb which must refer to utility and benefit.
Sertifikasi Halal Badan Penyelenggara Jaminan Produk Halal (BPJPH) dalam Perspektif Yuridis Chulsum Layyinatul Chasanah; Shofiyullah Muzammil
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2022

Abstract

The Halal Product Guarantee Administering Body (BPJPH) is an official institution that has been authorized based on the mandate of Law no. 30 of 2014 concerning Halal Product Guarantees. BPJPH has high authority in implementing halal certification. Halal certification is mandatory for halal business actors in Indonesia. This research aims to find out how the halal certification process is carried out by BPJPH and the reasons behind why BPJPH implements regulations like this. The research method used is qualitative with a juridical or normative legal approach. This research is included in library research or library research by reviewing literature that is appropriate to the research object. The data sources used are the Halal Product Guarantee Law (UU JPH) and its derivatives and the official BPJPH account which is normative and can be accessed by the public. The research results show that halal certification by BPJPH is carried out in two ways, namely independently/regularly and self-declare. Each has a different halal certification flow. The legal basis for implementing halal certification by BPJPH is Law no. 30 of 2014 concerning Halal Product Guarantees, Government Regulation Number 31 of 2019 concerning Implementation of Halal Product Guarantees, Minister of Religion Regulation Number 26 of 2019 concerning Procedures for Halal Certification, and BPJPH Regulation Number 61 of 2022 concerning SOPs for Halal Certificate Application Services at BPJPH.
Epistemologi Ekonomi Islam: Integrasi Al-Qur'an, Sunnah, Ijma', dan Qiyas dalam Pembangunan Ekonomi Syariah Arofiani Mutmainah; Dina Cheetah Khairiyah; Habibah Ramadhani Nasution; Ahmad Wahyudi Zein
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2029

Abstract

This study aims to explore how the integration of the Qur'an, Sunnah, Ijma', and Qiyas becomes the main foundation in building a sharia economic framework that is relevant to modern challenges. The Qur'an, as the main source of Islamic law, provides holistic and transformative guidelines, while the Sunnah serves as an explanation and reinforcement of the principles contained in the Qur'an. On the other hand, Ijma' and Qiyas play a crucial role in formulating new laws that are not explicitly mentioned in the sacred texts, thus enabling the application of sharia in the context of contemporary economic problems that continue to develop. This study uses a literature study approach to analyze various theoretical and empirical perspectives related to the application of the four sources of law in sharia economics. The research findings show that the integration of the four sources of Islamic law not only forms a strong normative basis but also provides an understanding in responding to the needs of modern society. In this way, sharia economics can accommodate the principles of justice, poverty, and inclusiveness, which are the essence of building an economic system oriented towards collective welfare. In addition, this study critiques the challenges in implementing sharia principles, especially in the process of interpretation and adaptation to global dynamics. The limitations of conventional methodologies in integrating legal sources often become obstacles in creating solutions that are appropriate to local and global contexts. Therefore, this study suggests the need for a multidisciplinary approach involving collaboration between scholars, economists, and policy makers to ensure that sharia economics can develop consistently and relevantly to the needs of the times. These findings not only enrich academic discourse but also provide practical contributions in efforts to build a more just, sustainable, and Islamic-value-based economic order.
Rekonstruksi Nilai Filosofis dalam Ekonomi Islam Menuju Kesejahteraan Universal Didi Handono Syahputra; Muhammad Aldi Pratama; Ahmad Wahyudi Zein; Muhammad Rizky Putra
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2031

Abstract

Islamic economics was born as a response to the need for an economic system that is not only oriented towards profit, but also towards social justice and human welfare. This article discusses the reconstruction of philosophical values ​​in Islamic economics as an effort to create an inclusive and sustainable economic order. With a conceptual approach, this study highlights principles such as justice, balance, and social responsibility that are at the core of Islamic economics. These values ​​are reinterpreted in a modern context to address global challenges, including economic disparities and moral crises in the business world. The results of the analysis show that the application of the philosophical values ​​of Islamic economics is not only able to improve the economic structure, but also create universal welfare that is in line with the objectives of sharia (Maqashid Syariah). Therefore, the integration of these values ​​is important in formulating fair and ethical economic policies.