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Finance
Published by Universitas Islam Zainul Hasan Genggong
ISSN : 30250579     EISSN : 30249864     DOI : -
Core Subject : Religion, Economy, Education, Engineering,
Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Other
Finance: Journal of Accounting and Finance is a journal managed by the Islamic Banking Study Program at Zainul Hasan Genggong Islamic University and in collaboration with the professional organization, the Association of Islamic Economists. with a professional organization, namely the Association of Islamic Economists. This journal is published twice a year (May and October). This journal focuses on the publication of research results and scientific articles on Islamic banking, Islamic finance, Islamic microfinance institutions, non-bank financial institutions, Islamic capital markets, Islamic economics and Islamic finance. financial institutions, Islamic capital markets, Islamic economics and other themes related to Islamic finance. with Islamic finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 52 Documents
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PERSPEKTIF EKONOMI ISLAM: SOLUSI UNTUK MASALAH SOSIAL ahmadfajri, Ahmad Fajri
Finance : Journal of Accounting and Finance Vol. 3 No. 1 (2025): Volume 3 Nomor 1, Mei 2025
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/p3h6fg89

Abstract

Social entrepreneurship has emerged as an innovative approach to solving complex social problems by combining social objectives and economic gains. In the context of Islamic economics, social entrepreneurship is considered not only as a business venture but also as a form of worship that reflects moral and social responsibility towards society. This study aims to analyze the co2ncept of social entrepreneurship from the perspective of Islamic economics and identify its role in addressing various social problems. A qualitative approach was used with literature review as the primary method, collecting data from books, scientific journals, and related reports. Data analysis was conducted using content analysis, which includes categorization, interpretation, and synthesis of information. The findings indicate that social entrepreneurship in Islamic economics aligns with Sharia principles such as justice, wealth redistribution, and social welfare. Community-based social entrepreneurship models and technological innovations can provide effective solutions to social issues such as poverty, women's empowerment, and education. This study concludes that integrating Islamic economic values with social entrepreneurship can not only enhance social impact but also create long-term sustainability. Recommendations include developing policies that support social entrepreneurship and enhancing collaboration between the public and private sectors. The hope for the future of social entrepreneurship in the context of Islamic economics is to expand initiatives that can address social challenges effectively and sustainably.
BEYOND PROFIT DALAM MENGGAGAS MODEL PERBANKAN SYARIAH YANG HUMANIS DAN INKLUSIF Maulana, Fadhil
Finance : Journal of Accounting and Finance Vol. 3 No. 1 (2025): Volume 3 Nomor 1, Mei 2025
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/rmhkjm08

Abstract

Sharia banking has often been understood as merely an interest-free financial alternative, when in fact its essence is much deeper and broader. This article proposes a model of sharia banking that is not only profit-oriented but also promotes humanistic values and social inclusiveness. Through a maqashid-based approach, Islamic finance should aim to create economic justice, empower communities, and address structural inequalities. By integrating ethical principles, civilized digitalization, and expanding access for vulnerable groups, Islamic banks can play a transformative role in social development. This article emphasizes that the success of future Islamic banking is not only measured by profitability, but by how far it can dignify humanity and bridge those who are economically left behind. Thus, the “beyond profit” initiative is an important step toward banking that is not only Islamic in form, but also in spirit.  
MAQASHID SYARIAH DALAM NERACA: REORIENTASI SPIRITUALITAS PERBANKAN SYARIAH DI ERA DIGITAL Alfarizi, Muhammad Zaki
Finance : Journal of Accounting and Finance Vol. 3 No. 1 (2025): Volume 3 Nomor 1, Mei 2025
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/yswcg576

Abstract

Digital transformation in the financial industry has brought about major changes in Islamic banking operations. However, the acceleration of technological innovation often shifts the spiritual orientation that is the main spirit of the Islamic financial system. This article aims to reorient the values of Maqashid Syariah in Islamic banking practices and strategies, particularly in the context of balance sheets and corporate decision-making. The Maqashid Syariah, as the primary objectives of Islamic law, encompass the protection of religion, life, intellect, lineage, and wealth, and must serve as the foundation for addressing the challenges of digitalization. Through a conceptual-critical approach, this article asserts that Islamic banking balance sheets should not only display financial data but also reflect indicators of Maqashid values such as social justice, sustainability, and the welfare of the community. Thus, spirituality is not left behind by algorithms but rather guides the direction of Islamic banking development moving forward.
ANALISIS KONSEP WAKAF SEBAGAI SUMBER PEMBIAYAAN UNTUK BARANG PUBLIK DAN BARANG PUBLIK CAMPURAN DI INDONESIA Rahman, Moh Abd
Finance : Journal of Accounting and Finance Vol. 3 No. 1 (2025): Volume 3 Nomor 1, Mei 2025
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/a1mxmz38

Abstract

This study aims to formulate a model of waqf invested in public goods and mixed public goods in Indonesia. This model is built based on an understanding of the concept of waqf, lessons learned from past and present waqf institutions, and addressing waqf issues in Indonesia. This study uses qualitative descriptive research with a literature review method. This study uses secondary data from the Indonesian Waqf Board (BWI), books, journals, bulletins, government reports, and websites. The findings of this research indicate that the benefits of implementing invested endowment funds can assist the state treasury in the form of public goods and mixed public goods. The entire process can be managed by endowment institutions as endowment trustees collaborating with the Indonesian Endowment Agency (BWI) in overseeing the use of government endowment assets, ensuring expenditures align with sharia regulations. This research demonstrates how practical wakaf can assist the Indonesian government in financing public goods and mixed public goods. This indirectly indicates the existence of alternative funding sources for such goods. The application of the wakaf concept can learn and adapt from the model developed in this paper.
JUAL BELI ONLINE DALAM PERSPEKTIF EKONOMI ISLAM PADA MAHASISWA FEBI UNZAH Fajri, Ahmad
Finance : Journal of Accounting and Finance Vol. 1 No. 1 (2023): Volume 1 Nomor 1, Mei 2023
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/m7gp9b84

Abstract

This study aims to examine the practice of online buying and selling conducted by students of the Faculty of Islamic Economics and Business at Zainul Hasan Islamic University (UNZAH), as well as to analyze these practices from the perspective of Islamic economics. The research employs a descriptive qualitative method with a case study approach. The data sources consist of both primary and secondary data, collected through observation, interviews, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The findings indicate that online buying and selling practices among UNZAH students are carried out in two main stages. The first is the transaction mechanism stage, which begins with the buyer placing an order, followed by the online payment process. Several payment systems are utilized, including bank transfers, credit cards, PayPal, e-wallets, and Cash On Delivery (COD) systems. From the perspective of Islamic economics, the online buying and selling practices carried out by students generally comply with Islamic legal principles. These include requirements that the products sold must be halal and of good quality, the ownership status of the goods must be clear (whether they are personally owned or second-hand), and product quality must be guaranteed. Additionally, there should be a fair correlation between the price and quality of goods to prevent buyer dissatisfaction. Honesty in transactions must also be upheld, particularly concerning the level of trustworthiness between both parties involved.
KONSEP WAKAF SAHAM Roifah, Tri Nadirotur
Finance : Journal of Accounting and Finance Vol. 2 No. 1 (2024): Volume 2 Nomor 1, Mei 2024
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/3gbaw479

Abstract

Abstract Waqf is an Islamic economic instrument related to the Islamic socio-economic system. Waqf is synonymous with land and buildings, but today there are several new types of waqf, such as books, agricultural machinery, daily necessities, stocks, and even cash waqf and share waqf. Share waqf is one model of developing productive waqf, meaning that the waqf can later be used for community businesses. Stock wakaf can also be considered an extension of existing wakaf, such as cash wakaf. Stock wakaf is an effort to concretise the form of productive wakaf in society. There are three important criteria to consider when managing stock wakaf investments: First, the wakaf capital must not be reduced; therefore, capital protection must be the top priority. Second, the investments made must be able to generate stable and consistent income to be distributed to the beneficiaries of the endowment so that the endowment can be sustainable and reap endless rewards from Allah. Third, all investments made for the endowment must be in accordance with Sharia law.
IMPLEMENTATION OF ISLAMIC BOARDING SCHOOLCOOPERATIVE MANAGEMENT IN FORMING THEENTREPRENEURIAL SPIRIT OF SANTRI Syuhri, Syaifuddin
Finance : Journal of Accounting and Finance Vol. 2 No. 1 (2024): Volume 2 Nomor 1, Mei 2024
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/585a3z96

Abstract

Abstract  Islamic boarding schools (pesantren) memiliki berbagai unit fungsional. Selain kegiatan pendidikan yang menjadi inti utama, terdapat pula unit usaha yang dikenal sebagai koperasi. Keberhasilan pengelolaan koperasi ini tidak terlepas dari keterampilan para pengurus dalam menjalankan manajemen koperasi. Salah satu aspek penting yang perlu diperhatikan adalah pembentukan jiwa kewirausahaan di kalangan para santri. Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan manajemen Koperasi Pondok Pesantren (Kopontren) Ainul Hasan, serta untuk memahami peran Kopontren tersebut dalam membentuk jiwa kewirausahaan para santri. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi yang melibatkan pengasuh pesantren, pengurus Kopontren, alumni, dan beberapa santri Pondok Pesantren Ainul Hasan. Hasil penelitian menunjukkan bahwa manajemen Kopontren Ainul Hasan dinilai cukup baik dalam mengimplementasikan sistem manajemennya. Hal ini terlihat dari fungsi-fungsi manajemen yang mendukung kelancaran aktivitas pengelolaan sehingga tujuan yang diharapkan dapat tercapai dengan baik. Dalam upaya membentuk jiwa kewirausahaan santri, Kopontren Ainul Hasan menyelenggarakan pelatihan kewirausahaan, seperti pelatihan membuat bros dari kain flanel yang diadakan setiap minggu sekali. Dengan penerapan manajemen Kopontren yang baik serta pelatihan kewirausahaan yang rutin, santri dapat mengembangkan jiwa kewirausahaan dan diharapkan dapat menjadi pengusaha sukses di masa depan.
STRATEGI PEMASARAN CICIL EMAS (CILEM) UNTUK MENINGKATKAN MINAT NASABAH DI BSI KCP PROBOLINGGO Billah, Zahida I'tishoma
Finance : Journal of Accounting and Finance Vol. 2 No. 1 (2024): Volume 2 Nomor 1, Mei 2024
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/t4nc4m92

Abstract

Bank Syariah Indonesia (BSI) provides financing services for purchasing gold known as BSI gold installments (cilem). Cilem is a funding service that allows gold ownership with an installment payment system. This product scheme is based on a murabahah contract as the basis of the agreement, with the use of a rahn (pawn) agreement as a collateral binder. The gold used is gold bullion, bullion and Antam precious metals, where the initial payment is 20%, while the remaining 80% can be paid in installments. This research aims to find out how Cilem's marketing strategy affects people's interest in becoming Cilem customers at BSI KCP Probolinggo. This research method uses descriptive qualitative, data collection techniques used include interview techniques, observation and documentation carried out with BSI KCP Probolinggo. The research results show that the Wa blast cilem offering strategy is the most effective strategy for existing customers, meanwhile the personal selling approach is the most effective strategy for attracting new customers at BSI KCP Probolinggo. With these two strategies, it is the best and most reducible strategy for long-term investment
RELEVANSI WAKAF TERHADAP TUJUAN PEMBANGUNAN BERKELANJUTAN (SDGS) DALAM PERSPEKTIF MAQĀṢID AL-SHARĪ‘AH Wakil, Abdul
Finance : Journal of Accounting and Finance Vol. 1 No. 1 (2023): Volume 1 Nomor 1, Mei 2023
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/t520j678

Abstract

This paper aims to provide an overview of the potential strategic role of waqf in the context of global development, particularly in supporting the achievement of the Sustainable Development Goals (SDGs). The main focus of this study is to build a conceptual framework that demonstrates the convergence between waqf principles and the core objectives of the SDGs, which are also in line with the maqāṣid al-sharī‘ah. This research adopts a qualitative approach using literature review methods, based on systematically analyzed secondary data. The analysis explores relevant scholarly literature to understand the potential integration of waqf within the sustainable development framework. The study finds that the majority of the 17 SDGs align significantly with the long-term objectives of Islamic law. This opens up considerable opportunities for waqf stakeholders to develop waqf-based development programs that are consistent with the SDGs framework. Furthermore, the research reveals that global waqf assets possess substantial financial capacity to assist Muslim-majority countries in timely and effectively realizing the most relevant and urgent SDG targets. The scope of this study is limited to analyzing the potential role of waqf in supporting SDG goals that are aligned with the maqāṣid al-sharī‘ah. To maintain a coherent focus, the study does not compare waqf with other forms of Islamic philanthropy or social finance instruments in achieving similar objectives. The findings of this research offer a conceptual framework for implementing waqf-based development that is oriented toward the maqāṣid al-sharī‘ah. In addition, the paper presents several practical and strategic recommendations for waqf administrators and Islamic philanthropic institutions to take an active role as catalysts in development initiatives aligned with the SDGs. This paper provides an original contribution to the existing literature by specifically examining the role of waqf in supporting the most urgent SDG agenda items based on the maqāṣid al-sharī‘ah. As such, this study fills a research gap by systematically exploring the potential collaboration between the global waqf system and the sustainable development agenda.
ANALISIS PENETAPAN HARGA JUAL PADA PEMBIAYAAN MURABAHAHBERDASARKAN PERSPEKTIF ISLAM DI BMT UGT SIDOGIRI CAPEMPAJARAKAN  (STUDI KASUS BANK SYARIAH MANDIRI KC LUMAJANG) wakil, Abdul
Finance : Journal of Accounting and Finance Vol. 2 No. 1 (2024): Volume 2 Nomor 1, Mei 2024
Publisher : universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/n9z9hp35

Abstract

Abstract  This study aims to examine the determination of the selling price in murabahah financing from an Islamic perspective at BMT UGT Sidogiri Capem Pajarakan. The approach used is qualitative, with the main objective of gaining an in-depth understanding of the topic being studied. Data collection techniques were carried out through interviews, where the researcher went directly to the field to interview BMT staff, so that the data obtained would be more accurate and reliable. The results of the study indicate that the price determination mechanism applied at BMT UGT is through a negotiation process (bargaining), by forming an agreement between both parties without any element of coercion, while adhering to sharia principles. The selling price determination in murabahah contracts at BMT UGT Capem Ketompen-Pajarakan is based on the amount of financing submitted, with a margin provision ranging from 2% to 2.5%. Based on Islamic legal review, the determination of the selling price in murabahah financing at BMT UGT Capem Ketompen-Pajarakan is in accordance with sharia provisions, as it refers to DSN Fatwa No. 04/DSN-MUI/IV/2000 concerning murabahah financing.

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