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Popon Srisusilawati
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Syariah Faculty, Universitas Islam Bandung Jalan Tamansari No. 24-26 Kota Bandung
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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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Analysis Of the Role of Corporate Social Responsibility (CSR) In Optimizing Company Zakat Management Ghozali, Mohammad; Khurun'in Zahro'
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.v10i1.7435

Abstract

This study analyzes the alignment between corporate zakat obligations and Corporate Social Responsibility (CSR) within the framework of Islamic law, particularly maqāṣid al-sharī‘ah. The objective of this research is to clarify the conceptual relationship between corporate zakat as a mandatory obligation and CSR as a corporate responsibility aimed at promoting social welfare. This study employs a qualitative research design using a literature review approach, drawing on secondary data from scholarly publications and conceptual studies. The findings indicate that CSR and corporate zakat share common normative foundations, emphasizing social benefit (maṣlaḥah), distributive justice, and the protection of public welfare. This conceptual convergence supports the argument that CSR can function as an institutional mechanism to strengthen zakat values when oriented toward genuine social objectives. The study implies that corporate zakat governance can be enhanced through an integrated CSR–zakat framework to improve systematic social contribution and community welfare.
Implementation Of Sharia Principles in Financial Technology: Analysis of Regulatory Compliance and Legal Challenges in Indonesia Herawan, Jajang; Fautanu, Idzam; Janwari, Yadi; Al Hakim, Sofian
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.v10i1.7947

Abstract

The rapid growth of financial technology (fintech) in Indonesia has intensified the need to ensure compliance with Sharia principles within digital financial services. This study examines the extent of regulatory compliance of Sharia fintech in Indonesia and identifies the main legal and operational challenges in implementing Islamic economic law. Using a qualitative normative approach based on regulatory analysis and literature review, this research analyzes OJK regulations, DSN-MUI fatwas, and the operational practices of Sharia fintech platforms. The findings reveal that despite the availability of a formal regulatory framework, the implementation of Sharia principles remains uneven. Significant gaps are identified in transparency of profit-sharing mechanisms, Sharia-based risk management, and the effectiveness of supervision by Sharia supervisory bodies. In addition, inconsistencies between regulatory provisions and operational interpretations contribute to varying levels of Sharia compliance among fintech platforms. These findings imply the need for stronger regulatory coordination between OJK and DSN-MUI, clearer technical guidelines for Sharia contract implementation in digital platforms, and the enhancement of supervisory mechanisms to ensure consistent Sharia compliance. Strengthening these aspects is essential to support the sustainable development of Sharia fintech and to enhance public trust in Indonesia’s digital Islamic financial ecosystem.
Examining the Drivers of Perceived Value and Purchase Intention in the Halal Beauty Industry Kartika, Lucia Nurbani; Stefia , Cheryl Marlitta
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.v10i1.8544

Abstract

Halal consumption increasingly involves emotional and moral considerations beyond functional value, particularly in the cosmetic product context. This study examines the effects of perceived value, with a specific focus on emotional value, on moral elevation and halal purchase intention. Using survey data analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM), the results show that emotional value has a strong and significant effect on halal purchase intention (β = 0.4075; t = 5.3532) and moral elevation (β = 0.5406; t = 7.5140). Moral elevation also significantly influences halal purchase intention (β = 0.3762; t = 4.5309). While perceived value positively affects moral elevation (β = 0.3511; t = 4.5465), its direct effect on halal purchase intention is not significant (t = 1.8818), indicating a mediated relationship. These findings suggest that emotional and moral mechanisms play a central role in halal consumer decision-making. The study contributes to the Theory of Planned Behavior by extending the attitudinal component to incorporate moral emotions, demonstrating moral elevation as a key affective–moral pathway linking value perceptions to behavioral intention. In addition, the results advance moral emotions literature by positioning moral elevation as an active mediator in ethical consumption rather than a mere emotional response. Academic and managerial implications for halal cosmetic marketing strategies are discussed.
The Potential of Waqf Land In Addressing the Housing Backlog in Indonesia (Contributions, Feasibility, Affordability) Cupian, Cupian; Apriyadi, Pidi; Noven, Sarah Annisa
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.v10i1.8568

Abstract

The housing backlog remains a significant challenge in Indonesia, leading to multifaceted issues, including social, economic, and environmental problems. Conventional programs aimed at reducing this backlog have yet to fully address the issue. As an alternative solution, waqf land, an instrument of development in Islamic economics, presents a promising potential to alleviate the housing backlog. This study aims to assess the potential of waqf land to reduce the housing backlog. Under different allocation schemes, the potential waqf land for housing in Indonesia is estimated to be 28.63 million m² under the 5% scheme, 42.95 million m² under the 7.5% scheme, and 57.26 million m² under the 10% scheme. The contribution of waqf land to reducing the housing backlog varies across these schemes, with the highest contribution reaching up to 241.74%. At the national level, the housing model is found to be feasible in aggregate, and the type 21/60 waqf-based housing initiative is affordable under the subsidized scheme across all provinces, while the non-subsidized scheme remains affordable only in several regions.
The Role of The Mandailing Community In Supporting Islamic Economic Independence in Medan Society Hasibuan, Mhd Zulkifli; Wulandari , Bayu; Fikri, Muhammad Hilman; Siregar, Dahrul
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.v10i1.8634

Abstract

This study explores the role of the Mandailing community in Medan in supporting the Islamic economy through ethical and sustainable sharia-based practices. Using a qualitative approach, the study involved 35 informants from various backgrounds to explore their understanding, involvement, and challenges in implementing sharia economic principles. The results indicate that the Mandailing community has a high level of acceptance of sharia values, solidarity, and kinship relations, which serve as a social network that supports business management. Education and training focused on sharia financial literacy have proven effective in increasing understanding and trust in sharia financing products. However, limited access to sharia financial institutions remains a major obstacle to the growth of Micro, Small, and Medium Enterprises (MSMEs). This study emphasizes the need for collaboration between the government and financial institutions to improve access to financing and demonstrates that a sharia-based economic approach among the Mandailing community can create equitable and sustainable prosperity.

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