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Maslahah: Jurnal Manajemen dan Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam (STAI) Yayasan Pendidikan Islam Qaimuddin (YPIQ) Bauabau
ISSN : 29882249     EISSN : 29882230     DOI : 10.59059
Core Subject : Religion, Economy, Science,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 288 Documents
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Implementasi Pembangunan Ekonomi Berbasis Islam dalam Peberdayaan Masyarakat: Studi Kasus Republik Islam Iran Dede Saerozi; Moh. Ridwan Maulana; Nissya Rahma Aurelia Rokhim
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 3 (2026): Juli: Maslahah : 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.v4i3.2482

Abstract

The economic sanctions imposed on Iran since 2018 have not been lifted until 2024. Amidst this pressure, Iran has become a kind of open laboratory for the implementation of Islamic economics at the state level. The question is, to what extent is this system capable of empowering society when access to global finance is blocked? This study attempts to answer this by examining three pillars implemented by Iran between 2018 and 2024. First, the government issued a $2.5 billion Musharakah Sovereign Sukuk in 2023 to finance infrastructure projects without interest. Second, the Central Bank of Iran aggressively increased its gold reserves from 108 tons to 200 tons as a form of safeguard against the SWIFT blockade. Third, the distribution of zakat and waqf (waqf) began to be digitized through the Iran Electronic Zakat Fund, which by 2023 had distributed $340 million to nearly 280,000 MSMEs. This research utilizes a literature review of 42 documents, including Scopus articles from Q1–Q3, IMF and World Bank reports, and World Gold Council data. When measured against the framework of the maqasid sharia (Islamic principles), Iran appears to have successfully maintained its hifz al-din (obligatory welfare) aspect through a fully Islamic banking system. However, its hifz al-mal (obligatory welfare) aspect has faltered. As of March 2024, inflation was recorded at 45.8%, and the poverty rate reached 31.7%. The conclusion is that normative adherence to sharia principles does not automatically guarantee prosperity when geopolitical factors come into play. The synergy between sukuk, gold, and digital philanthropy does form an attractive Resistance Economy model. However, without global political stability, this model functions more as a shield than as a growth engine. These findings are important for other Muslim countries considering a similar path.
Konseptualisasi Akhlak Ekonomi Digital: Perspektif Kitab Tarbiyatul Aulad fil Islam Menghadapi Perilaku Konsumtif di Era Digital Azka Nazan Maulana; Tiana Jati Pandini; Zhahra Putri Rosidy; Dimyati Dimyati
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 3 (2026): Juli: Maslahah : 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.v4i3.3083

Abstract

The disruption of the digital economy in Indonesia has triggered a serious crisis in family morality, characterized by the phenomenon of flexing culture and the increasing divorce rate caused by economic pressures in the digital era. This study aims to analyze the impact of deviant digital economic behavior on marital stability and to formulate a prevention model based on character education. The research employed a qualitative method with a library research approach using a conceptual framework. The primary data source was Tarbiyatul Aulad fil Islam by Abdullah Nashih Ulwan, while secondary data included national statistical reports and relevant journal articles. Data were analyzed using descriptive-analytical content analysis techniques. The findings indicate that internet penetration, which reached 221.5 million users in 2024, is directly proportional to the growing financial vulnerability of families, with economic factors contributing to 104,654 divorce cases nationwide. This issue is further aggravated by emerging external conflicts involving illegal online lending and disguised online gambling activities. Such manipulative financial behaviors violate the principle of Hifzh al-Mal (the preservation of wealth) and undermine household tranquility (sakinah). As a solution, this study proposes the “Digital Economic Morality” model through the revitalization of the family’s role as Madrasatul Ula (the first school), emphasizing the values of Amanah (trustworthiness and transparency) and Qana’ah (contentment). The integration of classical Islamic parenting values with the 3C approach (Contextual, Collaborative, and Consistent) can serve as a spiritual “navigation system” to mitigate the risks posed by digital consumerism algorithms and support the realization of the Indonesia Emas 2045 vision.
Pengaruh Label Halal terhadap Keputusan Pembelian Konsumen Muslim pada Produk Almaz Fried Chicken Kambang Iwak Mulyani Rizki; Yunita Azaria
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 3 (2026): Juli: Maslahah : 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.v4i3.3141

Abstract

Modern lifestyles have transformed the consumption patterns of urban communities in Indonesia, who now tend to prefer fast food due to the demands of a fast-paced lifestyle. This phenomenon is accompanied by growing awareness among Muslim consumers regarding the importance of halal certification. This study aims to explore in greater depth the extent to which halal labelling influence the purchasing decisions of Muslim consumers, specifically regarding Almaz Fried Chicken products in the Kambang Iwak area of Palembang City.This study employs a quantitative approach using a questionnaire as the primary instrument. Data were collected from 96 respondents selected via accidental sampling. The variables examined include halal labelling (X) and purchasing decisions (Y). Data analysis was conducted comprehensively, covering validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing via t-tests and F-tests to examine the influence of variables partially The research results show that the halal label has a positive and significant influence on purchasing decisions, partially. The halal label is a crucial factor in providing Muslim consumers with confidence in choosing products. This finding confirms that, in the context of Muslim consumers, the halal aspect is highly influential in determining purchasing decisions.
Pengaruh Loan to Deposit Ratio, Non Performing Loan, dan Net Interest Margin terhadap Return on Assets PT Bank Pembangunan Daerah di Indonesia Tahun 2024 Arum Sekarwati; Puji Astuti; Badrus Zaman
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 3 (2026): Juli: Maslahah : 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.v4i3.3143

Abstract

This study examines the decline in profitability of Regional Development Banks (RDBs) in Indonesia during 2024, as reflected by the decrease in Return on Assets (ROA). Based on Indonesian Banking Statistics, ROA declined compared to 2023 and showed a quarterly decrease from the first to the second quarter before remaining relatively stable through the fourth quarter despite increased profits. This study aims to analyze the effects of the Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), and Net Interest Margin (NIM) on ROA. A quantitative approach with a causal associative method was employed using secondary data from the quarterly financial statements of 27 RDBs selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that LDR has no significant effect on ROA, while NPL has a significant negative effect and NIM has a significant positive effect on ROA. Simultaneously, LDR, NPL, and NIM significantly influence ROA, with NIM identified as the most dominant determinant of profitability. The findings provide practical implications for RDB management to improve profitability by maintaining credit quality and optimizing productive asset management.
Rekonstruksi Nilai Keadilan dalam Ekonomi Islam Perspektif Muhammad Baqir Al-Sadr Berbasis Maqashid Syariah dan Implementasinya dalam Praktik Ekonomi Syariah Kontemporer Adi Mansah; Titien Yusnifa; Aldi Surizkika
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 3 (2026): Juli: Maslahah : 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.v4i3.3201

Abstract

This study aims to analyze the reconstruction of the concept of Islamic economic justice according to Muhammad Baqir Al-Sadr, utilizing the Maqashid Sharīah (objectives of Sharia) approach, and to examine its relevance to contemporary Sharia economic practices. Al-Sadr’s thought positions distributive justice as the core of the Islamic economic system, distinguishing it from both capitalism and socialism. The study employs a qualitative approach via library research, analyzing Al-Sadr’s seminal work particularly Iqtisaduna alongside literature on Maqashid Shari'ah and contemporary Islamic economics. Content analysis and conceptual analysis serve as the analytical methods. The findings indicate that Al-Sadr’s reconstruction of justice values ​​can be reinforced through the Maqashid Sharīah paradigm, specifically regarding the preservation of wealth (Hifz Al-Mal), the preservation of life (Hifz Al-Nafs), and the public interest (Maslahah Al Ammah). Implementation is reflected in the strengthening of wealth distribution systems, the development of Islamic social finance (such as zakat, waqf, and infaq), the application of profit-and-loss sharing, equitable governance of Sharia financial institutions, and Sharia-compliant digital economic regulations. The study concludes that integrating Muhammad Baqir Al-Sadr’s thought with Maqashid Shari'ah yields an Islamic economic paradigm that is more adaptable to modern economic challenges without compromising the principle of substantive justice.
Komersialisasi Keterlambatan dalam Ekosistem Paylater: Komparasi Time Value of Money dan Larangan Riba al-Jahiliyyah pada Denda Otomatis Nahdhif Rivano; Ari Maskuri; Satria Finto Saputra; Budi Jaya Putra
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 3 (2026): Juli: Maslahah : 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.v4i3.3204

Abstract

This article dissects how payment delay within the paylater (Buy Now, Pay Later) ecosystem shifts in function, from a mere credit-risk event into a commercialised revenue stream generated through automated late-fee algorithms. Employing a qualitative approach with a descriptive-critical method and comparative conceptual analysis, the study confronts two epistemologically opposed paradigms, namely the conventional doctrine of the Time Value of Money and the prohibition of riba al-jahiliyyah in Islamic economic law. Secondary data from the peer-to-peer lending fintech industry of the Special Region of Yogyakarta for 2024 to 2025 serve as an empirical proxy, revealing a rise in loan outstanding from IDR 949 billion to IDR 1,363 billion alongside a persistently fluctuating ninety-day default rate (TWP 90) that peaked at 3.31 percent in the second quarter of 2025. The findings indicate that within the conventional framework this default figure becomes fuel for the snowballing late-fee mechanism, whereas the sharia framework, through the instruments of gharamah and ta'wid, separates the disciplining function from the profit function and distinguishes the mu'sir debtor from the mamtul. The article concludes that the commercialisation of delay contradicts the maqasid of hifz al-mal and recommends reallocating late-fee cash flows to social funds as an instrument of consumer protection.
Analisis Kinerja Keuangan Berdasarkan Laporan Keuangan Tahunan Perusahaan Periode 2017–2025: Studi Kasus pada PT Campina Ice Cream Industry, Tbk. Pandu Dewanata
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 3 (2026): Juli: Maslahah : 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.v4i3.3205

Abstract

This study aims to analyze the financial performance of PT Campina Ice Cream Industry, Tbk., an ice cream manufacturer listed on the Indonesia Stock Exchange, during the period 2016–2025 with a focus on the 2017–2025 range. The research method used is qualitative descriptive by combining financial ratio analysis and SWOT analysis. Secondary data is obtained from the company's annual reports as well as official financial statements. The ratios studied include liquidity ratio (current ratio), solvency ratio (debt to asset ratio), profitability ratio (net profit margin and return on equity), and activity ratio (total asset turnover). Trend analysis is done through various visualizations such as line charts, bar charts, stacked bar charts, waterfall charts, heatmaps, and key performance indicators (KPI) dashboards. The results show that the company has very strong liquidity and is free of long-term bank debt since 2018, reflecting a conservative capital structure. Profitability peaked in 2023, but declined in the following period due to rising operating expenses and raw material prices, despite continued sales growth. The SWOT analysis identified weaknesses in the form of idle production assets and high dependence on the two main modern retail distributors. The study's conclusions confirm that the company's main challenge is to convert sustainable sales growth into higher net profit through cost efficiency and asset optimization.
Pengaruh Kinerja Keuangan terhadap Return Saham pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Hutama Faizal Ilham
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 3 (2026): Juli: Maslahah : 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.v4i3.3212

Abstract

The purpose of this study is to analyze the liquidity ratio, solvency ratio, profitability ratio, and activity ratio on stock returns. The population of this study was 32 food and beverage companies listed on the Indonesia Stock Exchange, for three years, from 2020 to 2022. The sampling technique used was purposive sampling, by drawing samples from the population based on certain criteria. The sample obtained in this study was 21 food and beverage companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The test results indicate that the liquidity ratio, proxied by the current ratio, has no effect, the solvency ratio, proxied by debt to equity, has a positive effect, the profitability ratio, proxied by return on equity, and the activity ratio, proxied by total assets turnover, has no effect on stock returns in food and beverage companies listed on the Indonesia Stock Exchange during the period 2020-2022.

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