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Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Published by Universitas Islam Bandung
ISSN : 25408399     EISSN : 25408402     DOI : 10.29313/amwaluna
Core Subject : Economy,
Economics, Econometrics & Finance
Amwaluna : Jurnal Ekonomi dan Keuangan Syariah is an academic journal published twice annually (January-July) by Syariah Faculty of Universitas Islam Bandung in cooperation with Asosiasi Pengajar dan Peneliti Hukum Ekonomi Islam Indonesia (APPHEISI). This journal publishes original researches in multi concepts, theories, perspectives, paradigms and methodologies on syariah economic studies. The scope of Amwaluna : Jurnal Ekonomi dan Keuangan Syariah are (but not limited to): (1) Islamic banking; (2) Syariah Financial; (3) Muamalah; (4) Economic Islam ;(5) Economic ;(6) Accounting; (7) Finance. Any submitted paper will be reviewed by reviewers. Review process employs Double-blind Review that the reviewer does not know the identity of the author, and the author does not know the identity of the reviewers. Amwaluna : Jurnal Ekonomi dan Keuangan Syariah has become a CrossRef Member since the year 2017.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 135 Documents
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Optimization of Social Fund Collection Through Collaboration of Zakat Management Organizations and Islamic Banking in Indonesia Using Analytic Network Process (ANP) Method Wardi, Novi; Hamid, Abdul; Suhendra; Hasan, Asyari; Rusydiana, Aam Slamet
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 2 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i2.4728

Abstract

Zakat has an important role in improving welfare and social justice in the community, and has collaborated with Islamic banking to increase zakat collection. However, strategic collaboration between Zakat Collection Institutions (LAZ) and Islamic banks is still not optimal, especially in creating a more inclusive and integrated zakat ecosystem. This study aims to examine the form of strategies in efforts to optimize the collection of social funds (Zakat, Infaq, and Alms) in Indonesia through cooperation between the Zakat Management Organization and Sharia Banking. The method used in this study was the Analytic Network Process (ANP) method, with a total of 16 respondents selected through purposive sampling based on their relevance and competence to the research topic. The results of the study show that in the aspect of problems and solutions, the main priority is regulatory indicators, with an average value of 0.332 for problems and 0.329 for solutions. Then, in terms of the proposed optimization strategy, including strengthening regulations (0,262), aligning bank policies and strategies (0,255), increasing human resource competence (0,241) and developing innovative and varied products (0,241), which can significantly increase ZIS fundraising through collaboration between the Zakat Management Organization (ZMO) and Islamic Banking (IB). This study also provides a number of recommendations for regulators, practitioners, and academics to further improve the quality of their competencies and resources, as well as to review the implementation of regulations and their impact.  
The Effect of Gender Diversity, Profitability and Firm Size on Stock Price of Jakarta Islamic Index Companies with Capital Structure as Moderating Variable Hutabarat, Francis; Majilang, Deanna Beryl
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 2 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i2.3961

Abstract

In this study, we wanted to see if the way a company's money is arranged affects how different things like gender diversity, how much money it makes, how big it is, and its stock price relate to each other. We looked at 30 companies listed on the Jakarta Islamic Index in Indonesia. We used information from things like reports and websites. Specifically, we focused on annual reports from 2019 to 2022. We studied a total of 120 companies. To analyze the data, we used a few different methods with a software called Eviews. What we found was that gender diversity, how much money a company makes, and how big it is, all influence its stock price. Interestingly, the way a company's money is arranged didn't change how gender diversity or size affected stock price, but it did affect how profitability influenced it. This suggests that focusing on making profits could be key for companies listed on the Islamic Index to improve their stock prices. Our findings could help managers of these companies make decisions about how to manage their finances and boost profits. They could also be useful for shaping policies for Islamic Index companies in Indonesia
The Role of Notary in Debt Transfer Agreements In Islamic Banking Practices Shania, Vanessa; Nurdin , Aad Rusyad
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.3945

Abstract

This study examines the agreement for transferring receivables through cessie in Islamic banking, regulated by five fatwas issued by the National Sharia Council–Indonesian Ulema Council (DSN-MUI), namely Fatwa No. 12/2000 on hawalah, Fatwa No. 31/2002 on debt transfer, Fatwa No. 58/2007 on hawalah bil ujrah, and Fatwas No. 103/2016 and No. 104/2016 concerning subjective novation and subrogation based on Sharia principles. The transfer of receivables through hawalah contracts is considered a solution to non-performing financing in Islamic banks, where the notary plays a crucial role as a trusted third party responsible for ensuring the authenticity of every deed, including hawalah agreements. This research aims to understand the regulatory framework governing debt transfers through hawalah contracts, identify problems arising in practice, and analyze the role of notaries in the process. The study employs a doctrinal descriptive-analytical method, focusing on the interpretation of legal norms found in DSN-MUI fatwas, Article 613 of the Indonesian Civil Code, and other relevant legislation, while also examining potential conflicts of norms between Islamic legal principles and civil law in the implementation of hawalah contracts. The findings reveal that ijab and qabul in hawalah contracts do not necessarily require the debtor’s presence, except in the initial financing agreement. Furthermore, notaries must provide legal counseling and adhere to proper deed-making procedures to minimize the risk of future compensation claims if disputes arise.
Halal Supply Chain Performance: The Impact of Supply Chain Integration Strategy in Indonesian SMEs Anwar, Umari Abdurrahim Abi; Rahayu, Agus; Wibowo, Lili Adi; Sultan, Mokhamad Adib
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.4059

Abstract

This study investigates the impact of Supply Chain Integration (SCI) on Halal Supply Chain Performance (HSCP) among halal-certified SMEs in Indonesia. Using a purposive sampling approach, data were collected from 60 medium-sized enterprises through structured questionnaires and follow-up interviews, and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The study focuses on three dimensions of SCI: internal, external, and information integration. The results indicate that SCI has a significant and substantial effect on HSCP (R² = 0.750, p < 0.001), with information integration emerging as the most critical driver, particularly in enhancing traceability and transparency. Internal integration is strongly associated with process efficiency and quality assurance, while external integration strengthens compliance and customer satisfaction. These findings suggest that halal-certified SMEs can overcome resource limitations and improve competitiveness by prioritizing digital information systems, structured internal procedures, and strategic external collaboration. The study contributes to SCI and halal supply chain literature by highlighting the distinctive dynamics of halal-certified SMEs and provides actionable guidance for policymakers and industry leaders in designing digital infrastructure support, capacity-building programs, and affordable traceability tools.
Determinants of The Resilience of The Muslim Fashion Industry During the Covid-19 Pandemic Septia Fitri, Yuda; Suci Asih, Vemy; Gojali, Dudang
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.5209

Abstract

This study examines the factors that supported the resilience of Muslim fashion micro, small, and medium enterprises (MSMEs) during the COVID-19 pandemic, a period in which the sector remained viable and continued to expand as a promising business opportunity. Using a quantitative explanatory design, the research analyzes how digital marketing, pricing, and design contribute to business resilience. Primary data were collected through a structured questionnaire administered to 87 Muslim fashion entrepreneurs in Bandung, West Java, Indonesia, who had operated continuously from 2018 to 2021. Respondents were selected using probability-based simple random sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to estimate the relative effects of the three determinants. The results indicate that digital marketing provides the strongest positive contribution to resilience (β = 0.434), particularly through the use of websites, social media, and email. Pricing strategies also show a significant positive effect (β = 0.253), reflecting the importance of competitive prices, discounts, and affordability in maintaining customer demand under economic constraints. Design contributes positively as well (β = 0.190), emphasizing the role of trend alignment, designer input, and product uniqueness. Overall, the study offers empirical evidence that digital marketing is the most influential driver of resilience, followed by price and design. These findings inform policymakers and industry stakeholders seeking targeted interventions to strengthen the adaptive capacity of Muslim fashion MSMEs in times of disruption and uncertainty.
Determinants of Customer Interest in Islamic Banks: A Study of Rationality, Knowledge, Service, Security, and Falah in Aceh Muhammad, Muhammad; Wahid, Nazaruddin A.; Sari, Nilam
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.5711

Abstract

This study examines how rationality, knowledge, service quality, security, and falah (spiritual and material benefits) influence customers’ interest in saving at Islamic banks in Aceh. Data were collected through structured questionnaires from residents in eight districts using stratified random sampling. The instruments were validated using factor analysis and reliability testing, and hypotheses were tested with multiple linear regression and ANOVA. The results show that rationality (p = 0.091), service quality (p = 0.096), and security (p = 0.439) do not significantly affect saving interest, indicating these factors are perceived as baseline expectations rather than primary drivers. In contrast, knowledge (p = 0.016) and falah (p = 0.023) have positive and significant effects, suggesting that financial literacy and value-based motivations are crucial in shaping saving decisions. Simultaneously, the variables significantly influence saving interest (F = 5.690, p < 0.001), with an explanatory power of R² = 0.267. These findings imply that Islamic banks should prioritize improving customer knowledge of Sharia banking and strengthen communication of ethical and spiritual value propositions to increase saving interest.
Integration of Islamic-Based Strategic Management Accounting in Tafsir Ath-Thabari Chairawan, Ismaulina; Dahliana, Dahliana; Ibrahim, Muhammad Syahrial Razali
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.5831

Abstract

This study aims to integrate the principles of shariah in Tafsir Ath-Thabari, such as justice, honesty, trustworthiness, and transparency, into the Islamic-based Strategic Management Accounting (SMA) system. Shariah-based SMA offers a holistic approach to business decision-making, balancing profitability, social responsibility, and environmental sustainability. Utilizing hermeneutic tafsir methods and thematic analysis, this research identifies the relevance of shariah values contained in Surah Al-Baqarah verses 282 and 283. The findings reveal that the principles of justice, honesty, trustworthiness, and transparency in Tafsir Ath-Thabari provide an ethical foundation for SMA, creating a system oriented toward sustainability and ethics. This study develops a shariah-based SMA model encompassing four stages: identification, strategy formulation, implementation, and continuous evaluation. The integration of these shariah values establishes business practices that not only support profitability but also maintain trust, accountability, and positive social impact. Islamic-based SMA is relevant as a solution to modern business challenges, offering a high-integrity framework aligned with shariah principles.
Rescuing Sharia Bank’s Performance from Emerging Financing Risks Using Capital Adequacy Saputri, Pungky Lela; Mariam Binti Setapa; M Fatchurrohman; Ramadhani, Muhammad Iqbal; Mutiani, Tika
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.5891

Abstract

This research investigates the impact of financing risk on the performance of Sharia banks in Indonesia, a critical issue given the increasing complexity of risk management in the Islamic banking sector. Specifically, it examines how Non-Performing Financing (NPF) affects Return on Assets (ROA) and evaluates whether the Capital Adequacy Ratio (CAR) can moderate this relationship. A quantitative approach was employed using Moderated Regression Analysis (MRA), with secondary data drawn from Indonesian Sharia banks registered with the Financial Services Authority (OJK) and consistently publishing financial statements from 2016 to 2022. The results indicate that NPF has a negative and significant effect on ROA. Meanwhile, CAR not only has a direct positive and significant effect on ROA but also plays a moderating role by mitigating the adverse impact of NPF on bank performance.
Digital Islamic Economy Based on Maslahah Mursalah: Implications for Law, Regulation, and the Sustainability of the Halal Industry Ghozali, Mohamad; Wartoyo, Wartoyo; Noor, Iqbal; Disuma, Anggara; Joni
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.6777

Abstract

This study develops a Maslahah Mursalah-based conceptual framework to strengthen Sharia-compliant digital governance and halal industry sustainability. Using a qualitative normative-juridical and comparative approach, the research examines how Islamic legal principles operate within the digital regulatory systems of Indonesia, Malaysia, and the United Arab Emirates (UAE). The findings reveal that Maslahah Mursalah functions not merely as a supplementary legal argument but as a regulatory philosophy that bridges classical jurisprudence and modern digital governance. Indonesia represents a hybrid dual-authority model, Malaysia demonstrates centralized institutional integration, and the UAE applies a policy-driven innovation approach. Synthesizing these findings, the study formulates a three-dimensional model—normative (legal legitimacy), institutional (governance coordination), and practical (sustainability implementation)—that promotes coherence between Sharia ethics, regulation, and technological advancement. The research contributes to Islamic legal scholarship by repositioning Maslahah Mursalah as a proactive tool for adaptive digital regulation and provides policy recommendations for harmonizing transnational Sharia digital governance frameworks. The study concludes that embedding Maslahah-based ethics within digital transformation is vital for achieving inclusive, transparent, and sustainable halal economic systems.
Creating A Sustainable Future: How Muslim MSMEs In Central Java Integrate Social And Environmental Responsibility Farida, Dessy Noor; Adhitya, Fajar; Rahmawati, Aulia
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.6926

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Central Java play a strategic role in the regional economy, acting as key drivers of local economic growth. However, despite their essential contributions, MSMEs in Central Java continue to face several challenges, particularly in addressing environmental and social concerns. This study aims to examine in greater depth how MSME actors, particularly Muslim entrepreneurs, respond to environmental and social issues and the implications of these responses on business performance. Data collection was conducted using questionnaires, and the research applied descriptive analysis techniques to a sample of 107 Muslim entrepreneurs in Central Java. The findings indicate that Muslim entrepreneurs place significant importance on social and environmental responsibility, recognizing that the sustainability of their businesses is closely tied to their contributions to the surrounding environment. The results of the study indicate that Muslim entrepreneurs of MSMEs in Central Java consider environmental and social responsibility as important factors for business sustainability. This awareness is based on the belief that business sustainability depends on the reciprocity between the environment and nature. Social responsibility has also been shown to contribute to improving business performance, both through improving employee performance, increasing customer satisfaction, and establishing a positive reputation in the eyes of the community. Thus, a business orientation that pays attention to social and environmental aspects is not only ethical but also has strategic implications for the performance and sustainability of MSMEs.

Page 13 of 14 | Total Record : 135

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