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Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Published by Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
ISSN : 23564628     EISSN : 25798650     DOI : 10.24952/masharif.v12i1.10884
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
FOCUS This journal focused on Islamic Economic and contemporary developments through the publication of articles by research. SCOPE Al-Masharif specializes in Islamic Economic studies and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. The Al-Masharif invites manuscripts in the areas of: Sharia Economic Islamic Banking Islamic Microfinance, Zakah, and Waqf Management of Islamic Banking Islamic Financing Islamic Accounting Islamic Finance Industry The Al-Masharif accepts articles in any related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, students, practitioners, and others interested in Islamic Economic research. The primary criterion for publication in Al-Masharif is the significance of the contribution an article makes to the literature and practice in Islamic Economic area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 11, No 1 (2023)" : 8 Documents clear
An Examination Of Herding Behavior On Stock Market: An Halal Perspective Dewi Suryani Sentosa
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.10069

Abstract

The objective of this study is examining herding on stock market in an halal perspectivefor understanding as the way of thought and it could result the right decision for investor. The decision can be obtained from herding which is seen as a factor of  stock market more volatile and risky. This behavior is done by the investor due to feel doubt in choosing stock, because there are no other choices to make some decisions and they assume that other investors have some informations. On the other hand, herding can affect the level of risk to be faced. The problem being analyzed are; First, how the halal perspective about herding behavior. Second, what are the criteria of herding base on halal perspective. This study was writed over a month period beginning in August, 2018. The primary data is mainly gathered from Al-Qur’an, al Hadits, and ushul Fiqh. To support the data, an in-depth analyze technique was also used. In addition, the secondary data from journal’s articles, books, and other related literatures were also utilized. This paper is using descriptive method of analyses, and include in the literature research category. The findings show that herding in halal perspective is allowed but it must be in accordance with the knowledge of stock analyzing and who person they follow. It could not followed blindly to result decision. This study would make Halal Science Research having a potential to answer the shortcoming found in phenomenon of stock market. 
Money and Inflation in Al-Maqrizi's Islamic Economic Theory Sumper Mulia Harahap
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.7660

Abstract

Money related thoughts and inflation are things that Muslim scholars rarely observe. Al-Maqrizi proposed numerous ideas on money and inflation, and the goal of this research is to discover Al-Maqrizi's theory of money and inflation, as well as ways to cope with inflation. A qualitative research method using a conceptual approach or character study was applied. Content analysis was performed to analyze the data. The study's findings indicate that currency based solely on gold and silver can be accepted as a standard of worth. According to Al-Maqrizi, there are two types of inflation: natural inflation and inflation caused by human error (corruption and bad management, high taxation, and a rise in money circulation). 
The Behavior of Muslim Investors in Choosing and Making Stock Investment Decisions in the Islamic Capital Market Amelia Rahmawati; Hendri Hermawan Adinugraha; Drajat Stiawan
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.9459

Abstract

The world of investment is an interesting topic of discussion, especially investing in the capital market. In general, people make investments to get a high enough return or profit from what is expected. This research uses the method of literature review or literature review in which data is obtained from various sources such as journals, books, documentation, and the internet during the last five years. The results of the study show that perceptions of behavioral control greatly influence investors' behavior in making investment decisions and attitudes towards perceived risk also influence investors' decision-making to invest. 
Determinants of Income Inequality in Yogyakarta Special Region Province Viewed from Jasser Auda Maqashid Syari'ah darwis harahap
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.8019

Abstract

This study aims to analyze the determinants of income inequality in the province of the Special Region of Yogyakarta in terms of Jasser Auda's maqashid shari'ah. The study was carried out as a quantitative method using secondary data in the type of time series for the 2014-2020 period. The results of the E-views 10 study show positive results on the economic growth variable on income inequality in the DI Yogyakarta province. Then the variables that have no effect on income inequality are population and education. Maqashid syari'ah is a relevant approach as a basis for expanding economic development. The wholeness approach is believed to be better at monitoring the causes and effects of events such as the inequality that occurred in the province of DI Yogyakarta. The government is expected to adopt policies to improve economic stability in the DI Yogyakarta province. This study is expected to be a reference material and information for policy makers in making decisions. For further researchers, they can add related variables from this study in order to add novelty in follow-up studies.
Usury and Bank Interest in the View of Neo Revivalists and Modernists Nurjannah Nurjannah; Muslimin Kara; Rahman Ambo Masse; M Afief Mubayyin
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.9460

Abstract

Al-Maududi and Abdullah Saeed are Muslim scholars. He contributed various thoughts in the field of economics, one of which is related to usury and bank interest. But there are differences of opinion between the two.  The purpose of this study is to look at the views of Al-Maududi and Abdullah Saeed regarding usury and bank interest. The method used is a literature study with a descriptive qualitative approach. Data sources come from secondary data sources, namely journals and books related to the discussion. The result of the research is that Al-Maududi firmly rejects bank interest because the institution is a source of danger and evil through its influence on human character because it is influenced by the love of money. In addition, Al-Maududi stated that there is an element of injustice in bank interest and it is clearly prohibited in Islam. While Abdullah Saeed views the prohibition of usury based on the historical situation and conditions behind the revelation of the verse, so related to bank interest Abdullah Saeed argues that bank interest is not included in usury because the context of usury in ancient times is very much different from usury today.   
How is the Company’s Financial Performance After Merger with the Economic Value Added Approach? Ibnu Muttaqin; Kharis Fadlullah Hana
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.7157

Abstract

The objective of this research is to find out whether the merger decision is correct with more appropriate indicators compared to other financial indicators. The comparison of Economic Value Added (EVA) values, both between Islamic banks before merger and before and after merger. Through a quantitative approach with data two years before merger, from 2019-2020 and two years after the merger from 2021-2022. Paired samples t-test was used as a statistical approach. It can be concluded from the results of the different tests before merger, there is no significant difference between BRIS and BNIS, while between BSM and BRIS and BNIS there is a significant difference with the EVA value of BSM not being better than BRIS and BNIS. Furthermore, in the pre- and post-merger it was found that the EVA values were significantly different, with the average EVA value after merger being better than before. Refer ot this study, it can be concluded that the decision of merger is effective.
Participatory And Social Financing From The Perspective Of Islamic Moral Economy Fuady, Khairul; Juliandi, Budi; Muhammaddiah, Muhammad Rusdi Bin
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.8835

Abstract

This research explores the intersection of participatory and social financing within the framework of Islamic Moral Economy (IME). The study delves into the nature of participatory and collaborative Islamic finance instruments and their alignment with the principles of IME. It also investigates the concept of Islamic social finance and its relationship with the idea of welfare in the context of IME. The paper further examines contemporary approaches to institutional adaptation in Islamic finance, focusing on how these approaches integrate participatory and social financing principles. Qualitative methodology By employing a rigorous literature review and in-depth analysis is utilized to gain insights into the practices and implementations of Islamic financial institutions in Indonesia. The findings shed light on the significance of the framework of Islamic Moral Economy in Islamic financial practices and its potential for promoting financial inclusion and socio-economic welfare to develop moral and community-centered financial models
Alignment of Financial Reporting of BUMDes Guwosari with Financial Accounting Standards Handayani, Anik Puji; Windriyati, Fatimah Isna
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i1.10317

Abstract

Government Regulation (PP) Number 11 of 2021 strengthens the existence of BUMDES as a legal entity. BUMDes financial reports are a form of responsibility for the productive implementation of BUMDes so that the presentation of financial reports must be in accordance with financial accounting standards. The approach for preparing BUMDes financial reports that meets the requirements is SAK ETAP. Guwosari BUMDes is in Guwosari Village, Pajangan subdistrict, Bantul Regency, DIY. The purpose of this research is to find out whether the financial reports of BUMDes Guwosari are in accordance with applicable standards and to find out the obstacles faced in implementing reports that comply with accounting standards. This research was carried out using the observation method and the fixed overview comparison method. The results of this research show that the elements of recording financial reports have increased every year, but are not yet fully in accordance with SAK ETAP. Human resources in the financial sector are the main obstacle for BUMDes Guwosari.

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