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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 11 Documents
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Search results for , issue "Vol 11, No 2 (2023)" : 11 Documents clear
Measuring the Financial Performance of Islamic Commercial Banks Through the Islamicity Performance Index Approach Harahap, Darwis
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.8827

Abstract

This study aims to measure the profitability of Islamic commercial banks through the Islamicity Performance Index (profit sharing ratio, zakat performance ratio, directors employees welfare ratio, Islamic income vs. non-Islamic income ratio). This research is quantitative using secondary data. Determination of the sample using a purposive sampling technique, obtained a total sample of 7 Islamic Commercial Banks. The data analysis technique uses the help of the E-Views version 9 method as a calculating tool. The results of the t test show that partially there is an effect of the profit sharing ratio on the profitability of Islamic Commercial Banks, then there is no effect of the zakat performance ratio, directors employees welfare ratio, Islamic income vs. non-Islamic income ratio on the profitability of Islamic Commercial Banks. The Financial Services Authority (OJK), continues to supervise the financial performance of Islamic banks in Indonesia so that the growth and progress of Islamic banks is able to increase profits while providing quality and accurate information and being able to align positions with conventional banking.
Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatra Nurhudawi, Nurhudawi,; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.9441

Abstract

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan.
Green Investment Strategies In Sustainable Islamic Economics: A Viable Solution For Global Recession Challenges Syaichoni, Ahmad
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10132

Abstract

The main objective of this study is to examine the suitability and sustainability of investment strategies, in a country's economy as a tool to face the challenges posed by the global recession. To achieve this, the researchers created a literature review of green investment's economic concepts and principles and their impact on the environment and economy. Our analysis also considered investment instruments that align with Islamic economic principles, including green sukuk and investments in renewable energy. We qualitatively analyzed the collected data to understand how implementing these strategies within economics could impact sustainability, social justice, and environmental responsibility. The findings indicate that integrating investment strategies into the economy holds significant potential for positive environmental and economic outcomes. By utilizing instruments such, as sukuk and investing in energy projects Islamic economics can foster sustainability while also addressing the challenges brought about by global recessions. Furthermore, our research delved deeply into examining how Islamic economic principles relate to the concept of investment. The global economy has suffered from recessions, but we found that adopting investment approaches can help revive it. Our research suggests that green investment strategies within the Islamic economy could be an effective and lasting solution to our global economy's challenges. Policymakers and market participants should take note and consider this strategy to maintain environmental stability while overcoming the effects of the recession. 
Behavioral Tendency to Choose Sharia Bank Among College Students Novianti, Dian; Sari, Erna Juwita; Arifin, Andi Putri Maharani; Akila, Nur; Agit, Alamsyah
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.9393

Abstract

The purpose of this paper is to examine and explore the factors that could influence behavioral tendency of potential client to choose sharia banks and existing client to loyal toward sharia banks, the paper focuses on college student of STAI DDI Sidenreng Rappang, which located in the regency of Sidenreng Rappang of South Sulawesi Province. This paper employs a qualitative approach, using a case study. This paper gathers data through open interview, which is to explore the factors that influence behavioral tendency to choose sharia banks among college students. The result of this paper indicates that there are three main aspect that influence college student to choose sharia banks, which is knowledge, since the student of STAI DDI Sidenreng Rappang, learn so much about the Islamic education, one of it explains the Islamic ethic in conducting business, further promotion factor also plays important role, as some student states that some of them choose sharia banks because they know, but some also stated that they didn’t know, which is why they didn’t use sharia banks service, indicating promotion plays important role in order to gain clients. The finding of this paper indicates promotion factor plays important role in influencing tendency to choose sharia banks, which this serves as critique and recommendation for sharia banks, to develop more aggressive strategies and approach to promote their firm. The Originality of this paper is the random takes on exploring probability of numerous factors that may influence tendency to choose sharia bank, while some research determines their focuses on what aspect they about dive in, this paper discovers the factor that influence behavioral tendency to choose sharia bank throughout the process of this research.
The Islamic Legal Analysis of Mixed Rice Buying and Selling Transactions in Traditional Markets Jasri, Jasri; Aidil, Andi Muhammad; S, Abdillah; Mustaming, Mazlizah
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10133

Abstract

The transaction of buying and selling according to the perspective of fiqh constitutes a contractual agreement regarding a specific item, wherein the seller explicitly mentions the item to be sold, including its price and quality, to the buyer, while simultaneously establishing a certain amount of profit. Meanwhile, in the case of certain traditional markets, particularly in the sale of mixed rice, neither the seller nor the buyer specifies the process of mixing the rice, thus resulting in rice with various quality variations. This study aims to delve into the practice of buying and selling mixed rice from the perspective of Islamic Law in Traditional Markets. The research method employed is descriptive qualitative research with the application of analytical techniques based on an inductive approach. Based on the research findings, it can be inferred that the Islamic legal scrutiny of the practice of selling mixed rice in traditional markets involves various types of rice variations based on their quality. The quality of the rice is determined by the extent to which high-quality rice is mixed with low-quality rice. According to the perspective of Islamic Law, the transaction of buying and selling mixed rice is deemed prohibited (haram) as it is considered to involve deceptive elements that can harm one of the parties. This deceitful practice, which could encompass misrepresentation (tadlis) and uncertainty (gharar) regarding the quality in the transaction of buying and selling mixed rice, is deemed detrimental to the general public. Therefore, the marketing of mixed rice falls under the category of rice marketing that is prohibited according to the principles of Sharia. 
Comparison of Sharia Economic Law Thoughts Oni Syahroni and Erwandi Tarmizi on Administration Fees and Discounts on E-Money ASHFAHANY, AFIEF EL; RINDIANI, LIFIA; HAKIM, LUKMANUL
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.9714

Abstract

This paper tries to find out the thoughts of Sharia Economic Law by Dr Oni Sahroni, MA and Dr. Erwandi Tarmizi, MA on E-money applications in theory and practice such as administrative costs and the practice of discount. This research is library research with the data collected through qualitative domain analysis. The data analysis techniques used are data reduction, data display and data verification. The study findings are as follows: (1) Both agreed that the use of E-money is currently allowed if there is a Semi-Emergency (Hajjah) situation and it is used appropriately if there is Udzur since the majority of E-money currently available does not meet the criteria of DSN MUI fatwa; (2) Administration Fee in E-money is allowed as long as the costs incurred are actual costs; (3) Dr. Oni Sahroni stated that the discount on E-money was legally allowed if there is no preconditions followed, while Dr. Erwandi Tarmizi suggested not using a digital wallet at a discount because the discount used for payment could be in the form of interest.
Dynamic Information Transparency and Timeliness of Financial Reporting: Opportunistic Theory Lubis, Rizki Mulia; Siregar, Fatahuddin Aziz; Hasibuan, Abdul Nasser; Nasirin, Wanda Khairun; Daulay, Nurfia Sintia
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10167

Abstract

The delay in financial reporting among Sharia-listed manufacturing companies poses a challenge in leveraging dynamic information transparency to influence timely financial reporting, aligning with Opportunistic Theory. This study aims to analyze financial aspects and corporate governance's impact on reporting timeliness, with tax avoidance as a mediator. Employing Purposive Sampling with 111 manufacturing firms, the SEM-PLS formative model reveals ROA, ROE, DAR, DER, independent board, and audit committee individually affect reporting timeliness. Additionally, tax avoidance significantly mediates the relationship between financial ratios, governance, and reporting punctuality. This suggests the crucial role of tax management in steering corporate decisions and highlights implications for sustainable tax policies, minimizing adverse impacts on financial reporting integrity. 
The Influence Of Population, Open Unemployment Rates and IPM On Income Inequality In Lampung Province Megantoro, Ardi; Hanafi, Syafiq Mahmadah; Ritonga, Anas Habibi; Wijaya, Muhammad Rudi
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10131

Abstract

One of the problems in the regional growth and development process is the disparity in income distribution, which can then result in income gaps. This research aims to analyze the influence of population, open unemployment rate and IPM  on income inequality in Lampung Province for the 2017-2020 period. Using data consisting of 15 districts/cities in Lampung Province in the 2017-2020 period. Hypothesis testing uses coefficient of determination, simultaneous and partial tests. The research results show that the variables of population size and open unemployment rate have no effect on income inequality, while the IPM  variable has an effect on income inequality.
Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera Nurhudawi, Nurhudawi; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10124

Abstract

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan. 
Badan Amil Zakat Nasional Strategy in Utilizing Digital Platforms During the Covid-19 Pandemic Gunawan, Sonia Tiara; Kurnia, Tuti; Munawar, Wildan
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10130

Abstract

The digital platforms owned by BAZNAS are very varied. Still, the community has yet to fully utilize these platforms, especially during the Covid-19 pandemic when all activities have shifted online. Hence, the collection of zakat digital still needs to be improved compared to the collection of zakat directly. This study aims to find BAZNAS strategies for utilizing digital platforms so that it is expected to increase the collection of zakat funds through digital platforms. This type of research is descriptive qualitative using SWOT analysis techniques. The results of this study indicate that the BAZNAS strategy for utilizing digital platforms to increase the collection of zakat funds amid the Covid-19 pandemic is to develop the six BAZNAS platforms amidst the increasing number of internet users by utilizing online-based advertising and relying on well-known influencers as BAZNAS ambassadors and preparing reliable, accurate, transparent and accountable financial reports.

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