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EKSYDA: Jurnal Studi Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Darussalam Lampung
ISSN : -     EISSN : 27756785     DOI : -
Core Subject : Religion, Economy, Humanities,
Religion Humanities Economics, Econometrics & Finance
Eksyda: Journal of Islamic Economics Studies publishes articles on current issues of Islamic economics and finance in Indonesia. This journal invites researchers, academics and practitioners to publish original, conceptual, theoretical and empirical research on sharia economics issues. Focus & Scope : Sharia Economics and Finance Halal Economics and Industry Economics development Zakat, Infaq, Shodaqoh and Waqf (ZISWAF) Entrepreneurship MSMEs Creative Economics Sharia Economics Law
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 54 Documents
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ANALISIS PENERAPAN PSAK SYARIAH PADA KOPERASI SYARIAH BMT ARMA DI PALEMBANG Husniyyatun, Lidiya Amiroh; Abel, Avianda Bareta; Fransiska, Mauliddiah Charla; Cahaya Azwari, Peny
EKSYDA: Jurnal Studi Ekonomi Syariah Vol. 5 No. 2 (2025): EKSYDA
Publisher : LPPM STAI DARUSSALAM LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51226/eksyda.v5i2.771

Abstract

This study aims to analyze the implementation of the Islamic Financial Accounting Standards (PSAK) at BMT Arma, a Sharia cooperative based in Palembang. The focus is on evaluating the application of PSAK 102 (Murabahah), PSAK 105 (Mudharabah), and PSAK 107 (Ijarah), to determine the extent to which BMT Arma's financial practices align with Sharia principles and the standards issued by the Sharia Accounting Standards Board (DSAS). Data were collected through in- depth interviews with management and staff, as well as a review of financial reports and financing contracts. The findings reveal that BMT Arma has successfully implemented PSAK 102 and PSAK 107, particularly in the recording and reporting of murabahah and ijarah transactions. Murabahah is applied using a wakalah contract scheme, while ijarah is used to finance services such as education, healthcare, and trade. However, the implementation of PSAK 105 remains unclear, especially in terms of investment recognition and profit-sharing mechanisms. These findings highlight the need to strengthen the accounting competencies of human resources through adequate training. Overall, BMT Arma demonstrates a strong commitment to Sharia compliance, which plays a critical role in building public trust and institutional accountability.
REKONTRUKSI MODEL OPERASIONAL ASURANSI UMUM SYARIAH; STUDI KUALITATIF ATAS IMPLEMENTASI AKAD TABARRU’ Yurahman, LindaMarlinda; Sobarna, Nanang
EKSYDA: Jurnal Studi Ekonomi Syariah Vol. 5 No. 2 (2025): EKSYDA
Publisher : LPPM STAI DARUSSALAM LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51226/eksyda.v5i2.773

Abstract

The inconsistency between the principle of tabarru' contracts and the operational practices of general sharia insurance in Indonesia remains a crucial issue in the development of the takaful industry. Problems such as the mixing of contract types, the absence of fund separation between participants and operators, and the lack of implementation of maqasid sharia values, create legal uncertainty and reduce the effectiveness of institutions. This study aims to reconstruct the operational system of general sharia insurance with a conceptual approach that prioritises tabarru' contracts and the integration of Maqasid Sharia. The approach used is descriptive qualitative through literature study, referring to the fatwas of DSN-MUI, OJK regulations, fiqh muamalah literature, and scientific articles. The results of the study formulate five main elements of an ideal operational system: clarity of contract structure, a fair contribution system, transparent management of risk and surplus funds, separation of participant and operator funds, and the application of maqasid sharia principles. Overall in the governance of institutions. This finding underscores the importance of formulating a standard operational model that not only complies formally but also substantially reflects the objectives of Sharia. The main contribution of this research is to provide a theoretical foundation and practical input for the development of national operational policies for the Sharia insurance industry.
PERAN SERTIFIKASI HALAL TERHADAP PENGEMBANGAN USAHA UMKM SEBLAK PRASMANAN ELSEVAA DI SIDOARJO Nur Halizah, Siti; Rohman, Abdur
EKSYDA: Jurnal Studi Ekonomi Syariah Vol. 5 No. 2 (2025): EKSYDA
Publisher : LPPM STAI DARUSSALAM LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51226/eksyda.v5i2.776

Abstract

This study aims to evaluate the strategic role of halal certification in the development of MSME culinary businesses, with a case study on Seblak Prasmanan Elshevaa in Sidoarjo. Halal certification not only guarantees the halalness of products for Muslim consumers, but is also an important instrument in improving business competitiveness, expanding market reach, and building consumer confidence. Through a qualitative approach with a case study method, data was collected through in-depth interviews and document analysis. The findings show that halal certification has a significant impact on customer growth and strengthening Elshevaa's brand image. This confirms the crucial role of halal certification in strengthening consumer trust and increasing competitiveness in the sharia-based culinary industry.
HUKUM ARISAN ONLINE, ARISAN GUGUR, DAN ARISAN BARANG PERSPEKTIF K.H.MOCHYAR DAHRI -, Dita Indah Lestari; Setyanoor, Erwan
EKSYDA: Jurnal Studi Ekonomi Syariah Vol. 5 No. 2 (2025): EKSYDA
Publisher : LPPM STAI DARUSSALAM LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51226/eksyda.v5i2.778

Abstract

This article examines the practice of arisan in various forms, including online arisan, gugur arisan, and goods-based arisan, from the perspective of Islamic law based on the views of K.H. Mochyar Dahri. The background of this study is the increasing popularity of technology-based arisan practices that have raised legal and ethical issues, requiring clarification from a sharia perspective to ensure compliance with Islamic commercial principles. This research employs a qualitative method with a descriptive approach, using field data collection techniques through in-depth interviews and documentation of relevant literature. The aim is to describe and analyze the legal status of each type of arisan in light of Islamic principles such as justice, transparency, and public benefit. The findings indicate that each form of arisan has a different legal status depending on the clarity of the contract, mutual agreement, and the avoidance of gharar (uncertainty), riba (interest), and maysir (gambling). Online arisan is permissible if it avoids prolonged use of conventional banking systems. Gugur arisan is valid if there is mutual consent from the outset. Goods-based arisan, however, tends to be problematic due to price fluctuations. In conclusion, arisan is permissible when it follows sharia principles. This study contributes to contemporary Islamic legal literature on digital socio-economic practices.

Page 6 of 6 | Total Record : 54

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