cover
Contact Name
Husni Shabri
Contact Email
husnishabri@uinmybatusangkar.ac.id
Phone
+6285263057008
Journal Mail Official
albank@uinmybatusangkar.ac.id
Editorial Address
Kampus II UIN Mahmud Yunus Batusangkar Jl. Raya Batusangkar-Padang Panjang KM.7 Nagari. Parambahan-Lima Kaum, Batusangkar
Location
Kab. tanah datar,
Sumatera barat
INDONESIA
Al-bank: Journal of Islamic Banking and Finance
ISSN : 27979466     EISSN : 27978265     DOI : http://dx.doi.org/10.31958/ab.v1i1
Al-Bank: Journal of Islamic Banking and Finance is a journal that publishes research results related to the themes of Islamic Banking and Finance. It also provides an important role in promoting the process of knowledge, values and skills. Scientific texts that discuss the topics of Islamic Banking and Finance are highly expected to be presented. This journal warmly welcomes the contributions of scientists and experts in the fields of Islamic Banking and Finance to submit research articles that had never been published in other media or journals. Al-Bank is published twice a year, in January and July . The editorial team received the research article, typed 1.15 cm in space on A4 paper, double column, 12-20 pages long or 4000 to 7000 words. Every article published has gone through a peer-review process to maintain the quality of the publication. The scope of the albank journal accepts articles in the field of Islamic banking and finance which include: Funding dan Financing Islamic Banking, Sharia Financial Technology, Asset and Liability Management Islamic Banking, Islamic Bank Treasury Management, Islamic Bank Liquidity Management, Islamic Bank Capital Structure, Islamic Bank Fund Management, Islamic Bank Risk Management, Islamic Bank Marketing Management, Sharia Bank Operational Management, Foreign Exchange Management, Measuring the Health of Islamic Banks, Sharia Banking Regulation, Central Bank, Financial Stability, Sharia Bank Performance, Sharia Monetary and Fiscal Policy.
Articles 153 Documents
Revitalizing the Islamic Economy through Local Wisdom: A Systematic Literature Review on Minangkabau Matrilineal Legacy and Modern Sharia Interventions Alimin Alimin; Desmadi Saharudin; Abhanda Amra; Irwan Irwan; Rizal Fahlefi
Al-bank: Journal of Islamic Banking and Finance Vol. 6 No. 2 (2026): July - Desember 2026
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v6i2.17005

Abstract

Despite Minangkabau women's nominal customary authority over ancestral property (harta pusako), poverty among female-headed households remains persistently high, and formal Islamic banking access continues to skew male — a paradox that anchors the novelty of this study. Employing a Systematic Literature Review (SLR) guided by the PRISMA protocol, this article synthesizes 42 peer-reviewed articles published between 2016 and 2025 to examine how Minangkabau's matrilineal legacy and cultural traces can revitalize the Islamic economy through local wisdom and modern sharia interventions. Thematic synthesis classifies the literature into three frameworks: Cultural-Institutional (n=19), Socio-Economic Empowerment (n=14), and Digital-Sustainability Integration (n=9). Digital transformation and environmental sustainability emerge as strikingly under-explored themes within matrilineal Islamic economic research, representing a critical novelty gap. Theoretically, the study extends the Resource-Based View and proposes a feminist reading of Maqasid al-Shariah. Practically, it recommends aligning zakat and waqf with matrilineal inheritance practices, developing culturally embedded fintech, and piloting green sukuk. Future research should pursue comparative studies across matrilineal societies, longitudinal mixed-methods designs, blockchain-based waqf prototyping, and policy experiments linking Islamic finance to sustainability goals
Strengthening Sharia Compliance in Indonesian Sharia Cooperatives: A Governance-Based Perspective from Islamic Economic Law Melhadi Melhadi
Al-bank: Journal of Islamic Banking and Finance Vol. 6 No. 2 (2026): July - Desember 2026
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v6i2.17087

Abstract

This study examines Sharia compliance in Indonesian Sharia cooperatives from the perspective of Sharia economic law, emphasizing the role of the Sharia Supervisory Board (DPS) in ensuring adherence to Islamic principles. While previous studies have focused on operational and financial aspects, limited attention has been given to Sharia economic law as a framework for evaluating compliance. This normative legal research employs statute and conceptual approaches through qualitative analysis of primary and secondary legal materials. The findings indicate that Indonesia has established a comprehensive regulatory framework for Sharia cooperatives. However, challenges persist, including inconsistent implementation of Sharia contracts (akad), limited effectiveness of the Sharia Supervisory Board, and inadequate understanding of Sharia economic law among cooperative managers. These weaknesses may undermine contract validity, institutional legitimacy, and member confidence. This study highlights the importance of strengthening Sharia governance by promoting substantive, rather than merely formal, compliance and provides practical recommendations for enhancing supervisory mechanisms and the sustainability of Sharia cooperatives in Indonesia
The Transformation of Fiqh and the Implementation of Musyarakah Mutanaqisah as an Instrument of Just Islamic Financing in Indonesia Fitri Yenti; Syukri Iska; Hospi Burda; Kumaidi Kumaidi; Jasri Waldi
Al-bank: Journal of Islamic Banking and Finance Vol. 6 No. 2 (2026): July - Desember 2026
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v6i2.17183

Abstract

This study examines the fiqh transformation of Musyarakah Mutanaqisah as a Sharia-based financing model in Indonesia by assessing the alignment between fiqh theory, the DSN–MUI fatwa, and banking practices. Although Musyarakah Mutanaqisah is conceptually grounded in partnership, gradual ownership, and risk sharing, its implementation across Islamic banks demonstrates a persistent tendency to resemble conventional credit structures, particularly through fixed rental margins, limited transparency, and weak risk-sharing mechanisms. This research employs a library-based qualitative approach using a normative–maqasidi framework combined with critical–empirical analysis. The findings indicate that the reconstruction of Musyarakah Mutanaqisah must be oriented towards the substantive realisation of Maqasid al-Shariah, particularly justice, public interest, and the protection of wealth. Reformulation is required in contractual structures, accounting systems, Sharia supervision, and the integration of sustainability values. Accordingly, Musyarakah Mutanaqisah holds the potential to evolve into a more equitable, transparent, and welfare-oriented Sharia financing instrument.