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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 132 Documents
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Determinants of The Entrepreneur's Performance of Graduates Lubis, Delima Sari; Nasution, Hamni Fadlilah
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.v11i2.10333

Abstract

The aim of this researcher is to find out the factors that influence the entrepreneur's performance of graduates who choose business as a career. Is it due to socio-demographic factors (consisting of; age, gender, previous work, family background), attitudes (consisting of; autonomy/authority, economic challenges, self-realization, security and workload, avoid responsibility, social career, perceived behavioral control, subjective norms), contextual (consisting of; student participation in entrepreneurship education training, academic support, social support, environmental support, knowledge of entrepreneurship, independence of the entrepreneur). This research is quantitative research using primary data. The research results concluded that there were two factors that could be formed from the 15 variables analyzed. These factors are (1) Factor 1: Authority, Independence of the Entrepreneur, Social Support, Academic support, Entrepreneurship Training, Subjective Norms, Perceived Behavioral, Social Career, Avoid Responsibility, Security and Workload, Self-Realization, Economic Challenge. (2) factor 2, consisting of: Knowledge of Entrepreneurship, Environmental Support, Control, Perceived Behavioral
PERAN E-COMMERCE DALAM MENINGKATKAN PENJUALAN PRODUK UMKM LOKAL selian, gadis ananda; putri, juliana
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i1.13867

Abstract

Perkembangan teknologi informasi telah mengubah cara UMKM memasarkan produk mereka, terutama melalui e-commerce. Penelitian ini bertujuan untuk menganalisis peran e-commerce dalam meningkatkan penjualan produk UMKM lokal, mengidentifikasi tantangan yang dihadapi, serta menawarkan solusi strategis. Dengan pendekatan deskriptif kualitatif, penelitian ini mengumpulkan data dari wawancara, observasi, dan kajian literatur. Hasil penelitian menunjukkan bahwa e-commerce memberikan dampak positif berupa peningkatan jangkauan pasar, efisiensi operasional, dan daya saing. Namun, terdapat kendala berupa rendahnya literasi digital, keterbatasan infrastruktur, dan persaingan yang ketat. Dukungan pemerintah dan kolaborasi dengan berbagai pihak diperlukan untuk memaksimalkan potensi e-commerce bagi UMKM.Kata Kunci: E-commerce, UMKM, penjualan
INCOME SMOOTHING IN SHARIA ACCOUNTING: STUDY OF LITERATURE Siregar, Tapi Rumondang
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i1.6883

Abstract

Income smoothing is a process that manipulates the timing of earnings or earnings reports so that reported earnings look stable and good. Income smoothing usually occurs because the profit generated is not according to the company's expectations. Managers doing income smoothing  basically want to get various economic and psychological benefits. The purpose of this study is to describe the literature on income smoothing in Islamic accounting for a period of five years, 2017-2022. The research method used in this study is qualitative research with content analysis of papers from the Google Scholar database. Researchers found 154 papers, after going through a selection process, the author finally reviewed 25 articles that were considered the most relevant. Researchers found four themes related to income smoothing in Islamic accounting, namely the influence factor of companies doing income smoothing, income smoothing behavior in Islamic banks, comparison of income smoothing behavior of Islamic banks with conventional banks and income smoothing in a Sharia perspective. 
Implications Of The Time Value Of Money Concept On Sharia-Based Retirement Planning Based On Dsn-Mui Fatwa No. 88/Dsn-Mui/X/2013 Syarif, Anwar; Yafiz, Muhammad
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i1.19115

Abstract

Implementing the time value of money in pension funds cannot be separated from the knowledge of economists, the need for literature related to this matter, especially about the time value of money, where the value of money today will not be the same as the value of money in the future, MUI Fatwa No. 88/DSN-MUI/X/2013 provides guidelines for sharia-based pension fund management, prioritizing the principles of justice, transparency and halal investment. This research reviews the implications of the TVM concept in the context of sharia-based retirement planning in accordance with the guidelines of MUI Fatwa No. 88/DSN-MUI/X/2013. The research method used is library research using various secondary sources as research material. This type of research uses library research where the author combines and collects data by reading articles and books to produce accurate data. The research results found that the application of sharia principles in managing pension funds can provide a guarantee of fair and sustainable value for pension participants. This research highlights the importance of synergy between TVM principles and sharia guidelines in retirement planning.
Manajemen Risiko Operasional Dengan Metode Coso: Enterprise Risk Management Modifikasi Pada Nu Care Lazisnu Wonocolo Rusyadi, Dini Amelia; Fuad, Lian
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i1.13813

Abstract

Lembaga zakat perlu memberi perhatian terhadap munculnya berbagai risiko agar reputasi tetap terjaga. penerapan manajemen risiko di OPZ merupakan tindak lanjut yang menjadikan OPZ sebagai  lembaga yang siap mengelola dan menghadapi tantangan zakat sehingga dapat melakukan perbaikan dan pengambilan keputusan yang tepat. Penggunaan metode COSO: Enterprise Risk Management  modifikasi mampu mengkalsifikasikan tingkatan risiko yang akan diukur menggunakan empat skala yakni kemungkinan (likelihood, L), besaran dampak (impact, I), tingkat kerentanan (vulnerability, V) dan kecepatan terjadinya risiko (speed of onset, S). Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mendeskripsikan atau menggambarkan secara lengkap situasi yang terjadi dalam masalah yang diteliti dari fenomena alamiah maupun rekayasa manusia. Hasil penelitian menujukkan bahwa yang teridentifikasi dari risiko operasional yaitu terdapat 15 risiko. Klasifikasi tingkatan risiko pada NU Care LAZISNU Wonocolo terbagi menjadi 3 tingkatan yakni risiko tinggi, risiko sedang, dan risiko rendah. 
Transforming Consumer Demand In The Age Of Digital Disruption: Evidence From Digital Ethnography (Netnography) And Islamic Economics Syarif, Anwar; Syafii, Herman; Gea, Titi Inri Ani; Harahap, Ira Damayanti; Harahap, Muhammad Yusuf; Ridwan, Muhammad
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 2 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i2.19134

Abstract

The digital economy has changed how consumers make purchasing decisions. The growth of e-commerce, social media platforms, digital recommendations, and digital payment systems has made consumption more fast-paced and emotionally driven. This study explores changes in consumer demand in the digital economy from an Islamic economics perspective, focusing on ethical and welfare issues.This research uses a qualitative method through digital ethnography. Data were collected by observing publicly available consumer activities, such as comments, reviews, and shopping experiences on platforms like Shopee, Tokopedia, TikTok Shop, Instagram, and TikTok. The data were analyzed using thematic analysis.The results show that consumer demand is influenced by algorithms, promotional pressure, and easy payment systems such as e-wallets and Buy Now Pay Later (BNPL). These features encourage impulsive buying and reduce control over spending. Some consumers later realize the risk of overconsumption and financial problems.From an Islamic economics perspective, these patterns raise ethical concerns related to Maqāṣid al-Sharī‘ah, especially the protection of wealth and rational thinking. This study highlights the need for ethical digital platforms, better consumer awareness, and policies that support responsible digital consumption.
The Phenomenon of Consumer Behavior of Shopee Paylater Users Alzam Zakaria Ali, Miko Wihdan; Bawalaksana, Dhara Akbar; Ihsan, Khoizin Nur
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i1.15011

Abstract

This research examines consumer behavior and the use of Shopee PayLater in online shopping in the Pintu Jenangan Village Community, Ponorogo. Shopee paylater is known as a service for users to shop online on the Shopee platform without having to pay directly. The type of research used is descriptive qualitative research method. This research focuses on consumer behavior, factors, and the impact of using PayLater services in online shopping by the Pintu Jenangan Village Community, Ponorogo, analyzed using Jean Baudrillard's consumer society theory. The results of the research show that there are two factors in the consumptive behavior of students using Shopee Paylater, namely: internal factors caused by emotional feelings, habits, social status, lack of financial awareness, impulsivity, and lifestyle while in terms of external factors caused by promotions and discounts, ease of access , attractive advertising, flexible payment features, reviews and testimonials, personalization technology, loyalty and rewards programs and exclusive offers. Thus, consumer behavior using Shopee Paylater can become a problem if users do not pay attention to their spending limits and financial capabilities. It is important to use Shopee Paylater wisely by considering financial needs and capabilities.
PERILAKU KONSUMTIF MAHASISWA DALAM PERSPEKTIF KONSELING ISLAM: PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN ELECTRONIC MONEY Handayani, Nur Atikah; Harahap, Nurintan Muliani
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 2 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i2.19123

Abstract

Penelitian ini dilatarbelakangi oleh banyaknya mahasiswa Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan yang berperilaku konsumtif. Mahasiswa Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan yang telah memiliki wawasan mengenai konsumsi dalam Islam sudah seharusnya positif dalam konsumsinya. Hasil dari wawancara yang dilakukan oleh peneliti masih banyak mahasiswa yang berperilaku konsumtif, hal ini dikarenakan adanya pengaruh dari berbagai faktor, diantaranya pengetahuan mahasiswa mengenai literasi keuangan yang belum sepenuhnya diaplikasikan oleh semua mahasiswa, gaya hidup mahasiswa yang semakin tinggi serta penggunaan Electronic Money yang mudah meningkatkan belanja mahasiswa semakin tinggi. Penelitian ini bertujuan untuk mengetahui adanya pengaruh fliterasi keuangan, gaya hidup dan penggunaan Electronic Money terhadap perilaku konsumtif Mahasiswa FEBI UIN Syahada Padangsidimpuan. Penelitian ini merupakan penelitian kuantitatif. Dengan jumlah responden sebanyak 100 responden. Teknik pengumpulan data yang digunakan adalah wawancara dan kuesioner. Metode analisis data yang digunakan melalui uji validitas dan reliabilitas, uji normalitas, uji linearitas, uji multikoloniearitas dan uji heteroskedastisitas, uji koefisien determinasi, uji regresi linier berganda, uji parsial (t) dan uji Simultan (f). Proses pengolahan data dengan menggunakan SPSS. Hasil penelitian menujukkan bahwa secara parsial terdapat pengaruh literasi keuangan, gaya hidup dan penggunaan electronic money terhadap perilaku konsumtif mahasiswa FEBI UIN Syahada Padangsidimpuan. Sedangkan secara simultan literasi keuangan, gaya hidup dan penggunaan electronic money berpengaruh terhadap perilaku konsumtif mahasiswa FEBI UIN Syahada Padangsidimpuan. Uji koefisien determinasi variabel literasi keuangan, gaya hidup dan penggunaan electronic money mampu menjelaskan perilaku konsumtif mahasiswa Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan..
ANALISIS PENERAPAN ETIKA BISNIS TERHADAP KELANGSUNGAN USAHA PERUSAHAAN DAGANG Wulandari, Neni Wulandari
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 1 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i1.6670

Abstract

Commercial enterprises in Indonesia is a business entity that has a very important contribution to the national economy until now and then. The contribution of trading companies in Indonesia can be seen from the emergence of various kinds of shops, self-service, supermarkets to malls that provide products from suppliers without changing the shape of the product. When running some business, the usage of business ethics is a factor that plays an important role in maintaining business continuity in various sectors, including commercial enterprises or trading companies. Unfortunately, there are still many violations committed by various individuals and business actors in the trade sector which disrupt the stability of the business continuity.
DAMPAK SOSIAL EKONOMI ASURANSI SYARIAH TERHADAP PERLINDUNGAN KEUANGAN KELUARGA: PERSPEKTIF MULTIDISIPLINER Lestari, Sry; Armayanti, Yuni
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 13, No 2 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v13i2.19196

Abstract

Economic uncertainty, increasing household financial risks, and the limited availability of Sharia-compliant financial protection instruments pose significant challenges for Muslim families. Although Islamic insurance has grown rapidly, comprehensive studies examining its socio-economic impact on family financial protection remain limited. This study aims to analyze the socio-economic impact of Islamic insurance on family financial protection using a multidisciplinary approach. A qualitative descriptive method was employed through literature review and in-depth interviews, with thematic data analysis integrating economic, social, and maqashid al-shariah perspectives. The findings reveal that Islamic insurance plays a significant role in mitigating financial risks, strengthening household economic resilience, and fostering social solidarity grounded in Islamic values. The multidisciplinary approach highlights that Islamic insurance functions not only as a financial instrument but also as a social and normative mechanism. The study implies the need to enhance Islamic insurance literacy, develop more inclusive takaful products, and integrate Islamic insurance into sustainable family financial protection policies.

Page 13 of 14 | Total Record : 132

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