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Islamic Banking & Economic Law Studies
Published by Sekolah Tinggi Agama Islam Asy-Syukriyyah
ISSN : -     EISSN : 29617057     DOI : https://doi.org/10.36769/ibest
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice
I-BEST: Islamic Banking & Economic Law Studies is an open access peer-reviewed online journal that provides a forum for sharing scientific studies on Islamic Banking and Economic Law Studies. Editors welcome articles and research reports that address current issues such as: sharia economics, sharia business, sharia banking, sharia economic law, sharia business law, sharia banking law and sharia management. I-BEST, with registered number ISSN 2961-7057 (On line)
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 40 Documents
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NILAI EKONOMIS DAN SIMBOLIS BATU BACAN DALAM PERSPEKTIF MAQASHID SYARIAH Hamzah Muchtar, Evan
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 1 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i1.922

Abstract

Batu bacan merupakan salah satu komoditas bernilai tinggi di Indonesia, baik sebagai perhiasan maupun investasi. Penelitian ini bertujuan menganalisis nilai ekonomi dan simbolisme batu bacan melalui lensa maqashid syariah, khususnya dalam pemenuhan kebutuhan dasar manusia (al-dharuriyyat al-khams). Metode yang digunakan adalah pendekatan kualitatif melalui studi kepustakaan yang berfokus pada eksplorasi dan analisis mendalam terhadap sumber-sumber sekunder tertulis. Hasil penelitian menunjukkan bahwa batu bacan memiliki nilai ekonomi yang sah secara syariah selama transaksi menghindari gharar dan riba. Namun, statusnya sebagai luxury good menimbulkan pertanyaan terkait prinsip kesederhanaan (qana’ah) dan larangan israf. Artikel ini merekomendasikan perlunya edukasi bagi muslim dalam membeli batu mulia agar selaras dengan prinsip ekonomi syariah.
ASPEK NON-PERFORMING FINANCING DAN NON-PERFORMING QARDH PADA PRAKTIK PEMBIAYAAN DENGAN DANA ZAKAT Muhammad Afdhal
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 1 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i1.935

Abstract

The Financial Services Authority (OJK) has documented a rising trend in sharia financing over the last four years. This increase is evident in both the financing amounts and the financing health ratio. According to OJK's Sharia Banking Statistics (SPS) report, there has been an overall rise in financing alongside a reduction in Non-Performing Financing (NPF) from 2020 to 2023. BAZNAS Microfinance Desa (BMD) offers an alternative financing source. BMD, initiated by the National Amil Zakat Agency (BAZNAS), distributes productive zakat funds through a qardh loan financing model. The use of zakat funds for qardh loans reveals unique community-level dynamics, where zakat, as a tool for poverty reduction, is interpreted differently based on the fiqh perspectives adopted. This diversity affects the collectability of BMD financing, leading BMD to establish a new standard for the quality ratio of problematic financing debts, known as Non-Performing Qardh (NPQ).
KEWIRAUSAHAAN DALAM PENDIDIKAN AGAMA ISLAM Nurdin, Nurdin; Muljawan, Asep; Stiarini, Matrdu
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 1 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i1.975

Abstract

Entrepreneurship in Islamic religious education is a framework of thought and framework that regulates individual economic attitudes based on the principles and teachings of the Islamic religion. Islamic religious education emphasizes the importance of honesty, justice and transparency in all business transactions. This entrepreneurship prohibits practices such as riba (interest), gharar (uncertainty), and fraud. These values ​​aim to create a spirit of fair and balanced business, which does not only focus on worldly material gains but also on social and spiritual welfare. This study examines the main concepts of entrepreneurship in Islamic religious education, their implications for current and contemporary entrepreneurial practices, and how their implementation can improve justice and welfare in society. The results of this study are expected to provide insight for business actors in integrating the values ​​of Islamic religious education in entrepreneurial activities.
DAMPAK KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN BPRS ATTAQWA: THE IMPACT OF LEADERSHIP AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT BPRS ATTAQWA Alim, Muhammad Nurul; Oktaviani, Nurlita; Maulana, Irwan; Junaedi, Edy
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 1 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i1.989

Abstract

This study aims to determine the influence of leadership style and work discipline on employee performance at PT BPRS Attaqwa. Employing a quantitative research method, the study involved all 30 employees of PT BPRS Attaqwa as a saturated sample. Data were collected using questionnaires and analyzed through hypothesis testing (t-test and F-test). The findings indicate that leadership style positively and significantly affects employee performance. Similarly, work discipline also has a positive and significant impact on employee performance. Furthermore, leadership style and work discipline simultaneously exert a positive and significant influence on employee performance. These results imply that management should prioritize both effective leadership development and the continuous enhancement of work discipline to optimize employee performance. A combined focus on both factors is crucial for achieving optimal outcomes in this sharia banking institution.
SHARIA STOCK TRADING IN INDONESIA: PRINCIPLES AND REGULATORY FRAMEWORK: PERDAGANGAN SAHAM SYARIAH DI INDONESIA: PRINSIP DAN KERANGKA REGULASI Suryadi, Djaka; Alim, Muhammad Nurul
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 1 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i1.1057

Abstract

This study explores the legal foundations and operational mechanisms of sharia-compliant stock trading in Indonesia. Using a normative juridical and qualitative approach, it examines how Islamic principles—particularly the prohibitions of riba, gharar, and maisir—are applied in the Indonesia Stock Exchange. Findings show that stock trading is permissible in Islam when conducted under contracts such as musyarakah and mudharabah, and regulated through fatwas like DSN-MUI No. 80/2011. The Sharia Online Trading System (SOTS) ensures compliance by prohibiting margin trading and short selling. Distinctions from conventional trading lie in sharia screening, real asset backing, and ethical restrictions. This research concludes that Indonesia’s Islamic capital market offers a viable halal investment platform. It recommends enhancing public literacy, transparency in screening criteria, and consistent enforcement to support ethical investing aligned with Islamic law.
RIBA DALAM PERSPEKTIF FIQIH MUAMALAH Hamzah Muchtar, Evan; Pardilah, Lilih
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 2 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i2.736

Abstract

Riba merupakan salah satu praktik muamalah yang secara tegas dilarang dalam Islam karena mengandung unsur ketidakadilan dan eksploitasi terhadap pihak lain. Artikel ini bertujuan untuk mengkaji konsep riba dalam perspektif fiqih muamalah, meliputi definisi riba menurut para ulama, tahapan pengharaman riba dalam Al-Qur’an, macam-macam riba, serta alasan pelarangan riba dalam Islam. Metode penelitian yang digunakan adalah penelitian kepustakaan (library research) dengan pendekatan kualitatif, yaitu menelaah sumber-sumber primer dan sekunder berupa Al-Qur’an, hadis, kitab fiqih, jurnal ilmiah, dan literatur terkait. Hasil kajian menunjukkan bahwa riba secara bahasa bermakna tambahan, sedangkan secara istilah fiqih merujuk pada setiap tambahan yang disyaratkan dalam transaksi utang-piutang maupun jual beli tanpa adanya kompensasi yang sah menurut syariat. Islam mengharamkan riba secara bertahap melalui empat fase sebagaimana tercantum dalam Al-Qur’an hingga larangan yang bersifat mutlak. Riba terbagi ke dalam dua kategori utama, yaitu riba utang-piutang (riba qardh dan riba jahiliyyah) serta riba jual beli (riba fadhl dan riba nasi’ah). Larangan riba didasarkan pada dampak negatifnya terhadap keadilan ekonomi, solidaritas sosial, dan kesejahteraan masyarakat. Dengan demikian, penghapusan praktik riba merupakan bagian dari upaya Islam dalam mewujudkan sistem ekonomi yang adil, beretika, dan berorientasi pada kemaslahatan umat.
PEMBERDAYAAN EKONOMI MIKRO SYARIAH DENGAN PENDEKATAN FIQH AL-AQALLIYYAT: INTEGRASI MAQASID AL-SHARIAH DAN KEUANGAN SYARIAH Hidayat, Wahyu
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 2 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i2.1339

Abstract

Penelitian ini bertujuan mengkaji pemberdayaan ekonomi mikro dari sudut pandang fiqh al-aqalliyyat sebagai pendekatan hukum Islam yang fleksibel dan adaptif. Selain itu, penelitian ini juga menelaah bagaimana integrasi konsep maqasid al-shariah diterapkan dalam pengembangan keuangan mikro berbasis syariah. Pemberdayaan ekonomi mikro ini penting untuk memperkuat ekonomi umat Islam, khususnya di kalangan pelaku usaha mikro yang sering kali mengalami keterbatasan modal dan akses terhadap layanan keuangan konvensional. Dalam konteks ini, lembaga keuangan mikro syariah yang menggunakan prinsip pembiayaan bagi hasil, musyarakah, mudharabah, dan qard al-hasan menjadi pilihan yang relevan bagi para pelaku usaha mikro untuk mengembangkan usahanya dengan cara yang halal dan berkeadilan. Pendekatan fiqh al-aqalliyyat sangat tepat untuk mengatasi berbagai tantangan dalam pemberdayaan ekonomi mikro di komunitas Muslim, baik yang berada dalam posisi minoritas maupun mayoritas, yang memiliki variasi kondisi sosial dan ekonomi. Fiqh al-aqalliyyat memberikan kemudahan dan keleluasaan dalam penerapan hukum Islam, sehingga prinsip-prinsip syariah dapat disesuaikan tanpa mengorbankan tujuan utama syariat, yaitu maqasid al-shariah. Integrasi maqasid al-shariah dalam praktik keuangan mikro syariah tidak hanya memastikan kesesuaian formal terhadap syariat, melainkan juga menekankan manfaat sosial dan ekonomi yang maksimal, adil, dan berkelanjutan bagi masyarakat. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan analisis konten pada berbagai artikel jurnal, prosiding, dan studi literatur yang dipublikasikan antara tahun 2019 hingga 2023, diakses melalui basis data Google Scholar dan Scopus. Kriteria dokumen yang dimasukkan meliputi topik pemberdayaan ekonomi mikro syariah, fiqh al-aqalliyyat, maqasid al-shariah, serta keuangan mikro syariah dengan tingkat sitasi minimal Sinta 2 hingga terindeks Scopus. Teknik analisis data melibatkan pengorganisasian data berdasarkan tema, pemetaan konsep secara sistematis, triangulasi data untuk validasi, serta interpretasi mendalam guna menghasilkan kesimpulan yang komprehensif dan akurat. Hasil penelitian ini menunjukkan bahwa sistem pembiayaan mikro syariah telah terbukti mampu meningkatkan pendapatan serta kesejahteraan pelaku usaha mikro. Dengan memberikan akses modal tanpa riba dan menggunakan metode bagi hasil yang adil, lembaga keuangan mikro syariah tidak hanya menyediakan modal, tetapi juga mendorong peningkatan kapasitas produksi dan manajemen usaha melalui pendampingan dan pelatihan. Fiqh al-aqalliyyat berfungsi sebagai fondasi hukum yang memfasilitasi penyesuaian dan inovasi dalam penerapan prinsip syariah, sesuai dengan kebutuhan sosial dan konteks lokal tanpa melanggar batas maqasid al-shariah. Selain itu, integrasi maqasid al-shariah menjadi fondasi dalam mengarahkan pemberdayaan ekonomi mikro pada tujuan kemaslahatan yang luas. Tujuan tersebut meliputi pemeliharaan agama, jiwa, akal, keturunan, dan harta, yang merupakan pilar utama dalam maqasid al-shariah. Dengan orientasi pada maqasid, produk dan layanan keuangan mikro syariah didesain tidak hanya untuk keuntungan finansial semata, tetapi juga mengedepankan aspek sosial, menjamin transparansi, keadilan dalam distribusi, serta keberlanjutan ekonomi masyarakat mikro. Pendekatan ini mampu membangun ekosistem usaha yang inklusif dan berkelanjutan, yang mendukung pertumbuhan ekonomi umat secara menyeluruh.
UPAYA MENUMBUHKAN KESADARAN HUKUM DALAM KELUARGA PERSPEKTIF PENDIDIKAN AGAMA ISLAM Zubairi, Zubairi
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 2 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i2.1372

Abstract

This research aims to analyze and outline strategic efforts to foster legal awareness within the family environment, prioritizing an Islamic Religious Education (PAI) perspective. As the smallest and primary unit of society, the family plays a crucial role in shaping an individual's character and legal compliance. Low legal awareness can trigger various social problems that disrupt public order.Through a qualitative-descriptive approach with a literature review and normative-theological analysis, this study found that Islamic Religious Education (PAI) offers a solid and effective framework for instilling legal values. Basic concepts in Islam, such as obedience to ulil amri (the ruler), justice (al-'adl), responsibility (mas'uliyyah), and safeguarding the rights of others (huququl 'ibad), are fundamentally aligned with the principles of positive law. Efforts that families can undertake include (1) internalizing sharia values ​​that emphasize the worldly and hereafter consequences of violating the law; (2) cultivating domestic deliberation and justice in decision-making to create a climate of law-abidingness; and (3) exemplary behavior by parents as law-abiding role models. The conclusion of this study is that the integration of Islamic Religious Education (PAI) into family parenting patterns not only produces pious individuals, but also law-abiding and responsible citizens, making PAI a transformative solution in building a law-conscious society.
IMPLEMENTASI AKAD-AKAD EKONOMI SYARIAH DALAM PENGELOLAAN BUMDES DI KABUPATEN ROKAN HULU, RIAU Rosadi, Syukri
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 2 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i2.1410

Abstract

This study aims to analyze the implementation of Islamic economic contracts (akad- akad ekonomi syariah) in the management of Village-Owned Enterprises (BUMDes) in Rokan Hulu Regency, Riau. The research focuses on eight Islamic-based BUMDes that apply the principles of Islamic economics, emphasizing the types of contracts used, operational mechanisms, challenges encountered, and their impact on economic performance and community welfare. A qualitative research method was employed through in-depth interviews, observations, and documentation involving 25 informants consisting of BUMDes managers, supervisors, business actors, and community members. The results indicate that mudharabah, musyarakah, murabahah, and ijarah are the dominant contracts applied in various productive business activities. The implementation of these contracts has encouraged economic independence among villagers, strengthened values of justice and honesty in transactions, and reduced dependence on conventional interest-based systems. Although challenges remain, such as limited literacy in Islamic economics and insufficient regulatory support, Islamic BUMDes in Rokan Hulu have proven capable of serving as engines for equitable, ethical, and sustainable community economic empowerment in line with the principles of maqashid al-syari‘ah.
PERAN MEDIASI MOBILE BANKING PADA KUALITAS LAYANAN, NILAI, DAN KEPUASAN NASABAH BSI TANGERANG Alim, Muhammad Nurul; Maulana, Irwan; Suwarno, Rizky
Islamic Banking & Economic Law Studies (I-BEST) Vol. 4 No. 2 (2025): Islamic Banking & Economic Law Studies (I-BEST)
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/ibest.v4i2.1531

Abstract

This study examines the mediating role of mobile banking in the relationship between service quality, customer value, and customer satisfaction at Bank Syariah Indonesia (BSI). Utilizing a quantitative approach with a survey method, the research involved 100 BSI customers in Tangerang City, selected through purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS-SEM). The findings reveal that both service quality and customer value have a positive and significant impact on mobile banking usage, which subsequently enhances customer satisfaction. Furthermore, service quality and customer value were found to exert a direct and significant influence on satisfaction levels. The results confirm that mobile banking serves as a partial mediator in these relationships. These findings underscore the necessity of optimizing digital service quality and perceived value to strengthen customer satisfaction within the Islamic banking sector.

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