Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
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.
Articles
121 Documents
<![CDATA[Ricing Concept According To Islamic Law And Positive Law ]]>
<![CDATA[Azizah, Nila Nur]]>;
<![CDATA[Ihsan, Khozin Nur]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 2 (2024) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v12i2.14946
<![CDATA[Islamic economics has a unique and different value framework compared to conventional economics. In this article we will discuss the concept of price in the context of Islamic teachings. The research method used in this research is a qualitative method in the nature of library research by collecting data from various sources of information, such as books, articles and so on related to the topic of discussion. Prices in Islamic economics are influenced by the principles of justice. Islam teaches the importance of avoiding practices that harm other parties. Therefore prices must be fair and must not create inequality or exploitation. Prices have a significant role in the economy and everyday life and Islam has a specific view on how prices should be set, regulated and run in accordance with sharia principles. In Islam, prices are seen as an important element in economic transactions. Through a better understanding of the concept of prices in Islam, it is hoped that Muslim communities and business people can carry out their economic transactions in accordance with sharia values, create a fairer and more sustainable economy, and contribute to shared prosperity.]]>
<![CDATA[PENGARUH PRODUKSI PADI, IMPOR BERAS DAN KONSUMSI BERAS TERHADAP HARGA BERAS DI INDONESIA TAHUN 2004-2023 ]]>
<![CDATA[Fadilah, Kurnia]]>;
<![CDATA[Swastika, Putri]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v13i1.14930
<![CDATA[Indonesia dijuluki sebagai negara agraris dimana sektor pertaniannya yang luas tak membuat harga pangan di Indonesia menjadi murah khususnya harga beras. Padahal, produksi padi di Indonesia melimpah dengan angka di atas 50 juta ton setiap tahunnya dan aktivitas impor beras yang terus dilakukan namun belum bisa menurunkan harga beras di negeri ini. Studi ini menyelidiki hubungan antara harga beras Indonesia dan produksi, impor, dan konsumsi beras dari tahun 2004 hingga 2023. Peneliti ingin mengetahui bagaimana faktor-faktor ini berubah dan seberapa besar pengaruhnya terhadap harga beras Indonesia. Bagaimana faktor-faktor ini berubah dan seberapa besar pengaruhnya terhadap harga beras Indonesia. Temuan studi, yang diperoleh melalui penggunaan analisis regresi linier berganda, menunjukkan bahwa konsumsi secara positif dan signifikan secara statistik memengaruhi harga beras. Analisis temuan studi mengungkapkan bahwa konsumsi memengaruhi harga beras dengan cara yang menguntungkan dan signifikan secara statistik. Artinya, terdapat hubungan yang sejalan antara peningkatan konsumsi dan kenaikan harga. Semakin tinggi konsumsi maka semakin tinggi juga harga beras. Sementara itu, secara statistik produksi padi dan impor beras tidak memberikan pengaruh yang signifikan terhadap harga beras. Penelitian ini merekomendasikan bagi pembuat kebijakan yang bertujuan menstabilkan harga beras. Mengingat kelonjakan harga beras akan mempengaruhi inflasi pangan. Penelitian ini juga diharapkan berkontribusi pada literatur dengan memberikan wawasan terkini mengenai faktor-faktor yang mempengaruhi harga beras di Indonesia.]]>
<![CDATA[The Influence Of Population, Open Unemployment Rates and IPM On Income Inequality In Lampung Province ]]>
<![CDATA[Megantoro, Ardi]]>;
<![CDATA[Hanafi, Syafiq Mahmadah]]>;
<![CDATA[Ritonga, Anas Habibi]]>;
<![CDATA[Wijaya, Muhammad Rudi]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v11i2.10131
<![CDATA[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.]]>
<![CDATA[Participatory And Social Financing From The Perspective Of Islamic Moral Economy ]]>
<![CDATA[Fuady, Khairul]]>;
<![CDATA[Juliandi, Budi]]>;
<![CDATA[Muhammaddiah, Muhammad Rusdi Bin]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v11i1.8835
<![CDATA[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]]>
<![CDATA[Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera ]]>
<![CDATA[Nurhudawi, Nurhudawi]]>;
<![CDATA[Zein, Aliman Syahuri]]>;
<![CDATA[Hardana, Ali]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v11i2.10124
<![CDATA[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. ]]>
<![CDATA[Implementasi Zakat Produktif Terhadap Pemberdayaan Ekonomi Usaha Mikro Kecil Menengah (UMKM) Melalui Program Pekanbaru Makmur Pada BAZNAS Kota Pekanbaru ]]>
<![CDATA[Firlina, Selvi]]>;
<![CDATA[Afriyanti, Delima]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v12i1.11677
<![CDATA[Zakat produktif memiliki sistem dalam mengembangkan ekonomi masyarakat dan bisa menghasilkan manfaat dalam jangka panjang. BAZNAS kota Pekanbaru merupakan lembagapengelola zakat yang memiliki aspek dalam pendistribusian untuk mensejahterakan para mustahik khususnya pada pelaku ekonomi UMKM. Permasalahannya pada pendistribusian dana zakat produktif sudah berjalan dengan baik akan tetapi dalam pemberdayaan masih belum optimal. Tujuan dalam penelitian ini adalah untuk mengetahui bagaimana implementasi dana zakat produktif terhadap pemberdayaan ekonomi UMKM melalui program pekanbaru makmur dan apa yang menjadi faktor penghambat dalam pendistribusian dana zakat produktif terhadap pemberdayaan ekonomi UMKM. Jenis penelitian ini yaitu pendekatan kualitatif deskriptif dan teknik pengumpulan data menggunakan observasi, wawancara terstruktur dan dokumentasi. Adapun sumber data yang digunakan dalam penelitian ini adalah data primer dan data skunder. Teknik analisis data menggunakan reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa implementasi zakat produktif terhadap pemberdayaan ekonomi UMKM melalui program pekanbaru makmur sudah berjalan dengan baik ditunjukkan dengan mustahik dapat mengembangkan dan mandiri dalam usahanya, sehingga mustahik dapat memenuhi kebutuhan dan meningkatkan taraf hidup mustahik. Dan faktor yang menjadi penghambat dalam pendistribusian zakat produktif terhadap pemberdayaan ekonomi UMKM diliat dari pada faktor internal dan faktor eksternal. Faktor internal yaitu, minimnya pengetahuan mustahik pelaku ekonomi UMKM dalam pengembangan usaha dan sulitnya mengajak mustahik pelaku ekonomi UMKM dalam bekerjasama. Adapun faktor eksternal yaitu, minimnya tingkat pengetahuan manajemen strategi dan tingkat pengetahuan teknologi dan digital marketing sehingga terbatasnya akses pemasaran.]]>
<![CDATA[Digital and Non-Digital Services Influence on Costumers Satisfaction Through Syariah Bank Transactions ]]>
<![CDATA[Nst, Indah Tri Adisti]]>;
<![CDATA[Nasution, Salman]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v12i1.11022
<![CDATA[This study seeks to determine the impact of digital services, such as mobile banking, e-commerce, and flexible cashless payments, as well as non-digital services like teller services, customer services, and deposit boxes, on customer satisfaction. Specifically focusing on the university students at Muhammadiyah University of North Sumatera (UMSU), the study employed purposive sampling by selecting FAI students who have used mobile banking and other digital services in Islamic banking. The data analysis was conducted using SPSS through three main steps: instrument test, classical assumption test, and hypothesis test. The findings of this research reveal that both digital and non-digital services have a partial and simultaneous impact on customer satisfaction. In line with these results, Islamic bank digital services were found to be in demand among users. Therefore, banks are encouraged to enhance both digital and non-digital services as a strategic approach to attract more customers and enhance overall service quality.]]>
<![CDATA[Alignment of Financial Reporting of BUMDes Guwosari with Financial Accounting Standards ]]>
<![CDATA[Handayani, Anik Puji]]>;
<![CDATA[Windriyati, Fatimah Isna]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 1 (2023) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v11i1.10317
<![CDATA[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.]]>
<![CDATA[Badan Amil Zakat Nasional Strategy in Utilizing Digital Platforms During the Covid-19 Pandemic ]]>
<![CDATA[Gunawan, Sonia Tiara]]>;
<![CDATA[Kurnia, Tuti]]>;
<![CDATA[Munawar, Wildan]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v11i2.10130
<![CDATA[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.]]>
<![CDATA[Kontrak Jasa : Ijarah dan Ijarah Muntahiyah Muntahiya Bit Tamlik ]]>
<![CDATA[Windari, Windari]]>
<![CDATA[ AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024) ]]>
Publisher : <![CDATA[UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan ]]>
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DOI: 10.24952/masharif.v12i1.11068
<![CDATA[Ijarah merupakan salah satu jenis aktivitas manusia dalam bidang muamalah. Ijarah adalah salah satu jenis perjanjian sewa guna usaha dimana pihak yang menyewakan menerima gaji atau upah dan pihak yang menyewakan mendapatkan keuntungan dari barang yang disewanya. Ijarah terdiri dari, ijarah dan Ijarah Muntahiyah Muntahiya Bit Tamlik (IMBT). IMBT merupakan gabungan akad ijarah dan murabahah, menawarkan banyak manfaat bagi pelaku ekonomi, namun masih banyak pihak yang meragukannya. Terdapat perbedaan mengenai pelaksanaan peralihan kepemilikan atas obyek sewa pada IMBT, pengalihan obyek sewa hanya dapat dilakukan dilakukan jika akad ijarah telah selesai. Tujuan dari penelitian ini untuk menganalisis akad Ijarah dan IMBT. Penelitian ini merupakan penelitian kepustakaan, menggunakan metodologi kualitatif. Metodologi yang digunakan dalam penelitian ini melibatkan pengumpulan informasi tentang ijarah dan IMBT dari buku, jurnal, dan sumber lain yang mendukung temuan tersebut. Temuan penelitian menunjukkan bahwa hukum akad Ijarah dan IMBT diperbolehkan berdasarkan hukum Islam dan hukum positif di Indonesia.]]>
