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Hasan Syahrizal
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Jalan Sederhana Lorong Lambang Sari No.959, RT 001 RW. 006, Kelurahan Tembilahan Hulu Kecamatan Tembilahan Hulu, Kabupaten Indragiri Hilir Provinsi Riau, Indonesia
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IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah
Published by PT. Hassan Group Publisher
ISSN : -     EISSN : 31108636     DOI : https://doi.org/10.61104/iqrar.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah dengan e-ISSN 3110-8636 LINK adalah jurnal ilmiah akses terbuka yang diterbitkan oleh PT. Hassan Group Publisher sebagai wadah publikasi karya ilmiah berupa hasil penelitian orisinil, gagasan konseptual, maupun kajian literatur terkini dalam bidang Akuntansi, Manajemen, Ekonomi Syariah, serta metodologi penelitian terkait. Artikel dapat ditulis secara individu maupun tim, baik dari kalangan akademisi, praktisi, peneliti, maupun mahasiswa yang berasal dari berbagai institusi, dengan sifat open access sehingga dapat diakses bebas oleh pembaca. Jurnal ini terbit dua kali dalam setahun, yaitu bulan Juni dan Desember, dengan setiap naskah yang masuk ditinjau melalui proses peer-review oleh mitra bestari yang kompeten di bidangnya. Dengan konsistensi dan kualitas yang dijaga, IQRAR berkomitmen memberikan kontribusi nyata bagi pengembangan ilmu pengetahuan khususnya pada ranah ekonomi dan manajemen berbasis nilai-nilai syariah, serta seluruh artikel dipublikasikan di bawah lisensi Creative Commons Attribution-ShareAlike 4.0 International.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 16 Documents
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The Development of Islamic Accounting Standards in Vietnam: Challenges and Opportunities for Harmonization Cham Is Na Uy
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 1 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i1.2161

Abstract

The development of Islamic accounting standards has gained global attention alongside the growth of Islamic economics, including in Vietnam, where Muslims represent a minority population. This study aims to analyze the challenges and opportunities in developing Islamic accounting standards in Vietnam and to examine the potential for harmonization with international frameworks such as AAOIFI. A qualitative method with a descriptive-analytical approach was employed, drawing on literature reviews, policy documents, and comparative studies of countries with more advanced Islamic accounting systems. The findings reveal that the main barriers involve regulatory gaps, institutional capacity, and human resource limitations, yet substantial opportunities exist through ASEAN regional integration, the expansion of the halal industry, and increasing cross-border investments. The study implies the need for policy reforms, institutional strengthening, and international cooperation to accelerate the adoption of Islamic accounting standards in Vietnam
Islamic Banking and Economic Integration in Thailand: Opportunities and Challenges in a Minority-Muslim Context Miss Fatihah Saman
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 1 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i1.2181

Abstract

The development of Islamic banking in Thailand presents unique dynamics within a minority-Muslim context. This study aims to examine the opportunities and challenges of Islamic banking in Thailand, particularly in relation to regional economic integration and financial inclusion of Muslim communities. The research employed a qualitative descriptive method through literature review, policy analysis, and comparative study with Islamic banking practices in other ASEAN countries. The findings reveal that Islamic banking in Thailand faces constraints such as limited regulatory frameworks, low financial literacy, and a shortage of trained professionals, yet opportunities exist through ASEAN integration, digital innovation, and sustainable policy support. The implications highlight the need for stronger regulations, institutional capacity building, and regional cooperation to position Islamic banking as an inclusive instrument within the national financial system
Strategic Management Practices in Islamic Higher Education Institutions: Strengthening Organizational Governance and Academic Quality Said Maskur; Hasyamuddin Bin Othman
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 1 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i1.2182

Abstract

The background of this study stems from the need for Islamic higher education institutions to strengthen organizational governance and academic quality amidst globalization and digital transformation. The purpose of this research is to analyze strategic management practices in Islamic universities with particular emphasis on integrating Islamic values into governance and quality assurance. The research method employed a qualitative approach with a descriptive-analytical design through in-depth interviews, document review, and thematic analysis to obtain a comprehensive understanding. The findings reveal that strategic planning aligned with accountable governance principles and quality assurance mechanisms enhances academic quality and institutional legitimacy. The implication of this study highlights the necessity of harmonizing modern management practices with Islamic values to achieve sustainability and excellence in Islamic higher education
Halal Animal Slaughter in the Era of Industrialization and Global Trade: Between Sharia Compliance and Food Safety Standards Abdullah
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 1 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i1.2183

Abstract

The halal integrity of animal slaughter has become a critical issue in the era of industrialization and global trade, particularly as traditional practices confront mechanization, food safety standards, and international supply chains. This study aims to analyze the balance between Sharia compliance and food safety standards within the context of halal slaughter. A qualitative literature review approach was employed by examining scholarly articles, books, and international documents from reputable databases. The findings reveal that industrialization presents challenges to ritual authenticity, halal certification harmonization, and consumer demands for transparency and animal welfare. The implication is that halal slaughter can be positioned not only as a religious obligation but also as a framework for ethical and sustainable food governance in global markets
Implementation of Artificial Intelligence in Zakat Management: A Predictive Management Model for Empowering Mustahik in Digitally Disadvantaged Cities Hasan Syahrizal
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 1 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i1.2184

Abstract

The use of Artificial Intelligence (AI) in zakat management has become a strategic issue in optimizing distribution and empowering mustahik in the digital era. The purpose of this study is to analyze the implementation of AI in zakat management by developing a predictive management model relevant to digitally disadvantaged cities. This research employs a qualitative approach with a descriptive-analytical design through a systematic literature review of international articles, global institutional reports, and case studies of zakat organizations adopting digital innovation. The findings indicate that AI implementation can enhance efficiency, transparency, and distribution accuracy while simultaneously confronting challenges related to infrastructure, digital literacy, and cultural acceptance. The implication of this study highlights that an AI-based predictive model can transform zakat from short-term relief into a sustainable empowerment instrument consistent with the Islamic value of justice
Penerapan Strategi Marketing Mix Menggunakan Konsep 4P (Product, Price. Place. Promotion) Pada Dapoer Kopi Kecamatan Panyabungan Kabupaten Mandailing Natal Dodi Azizi; Rizka Ar Rahmah; Mufti Fahrizal
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 2 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i2.2376

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan strategi marketing mix dengan konsep 4P (Product, Price, Place, Promotion) pada Dapoer Kopi Kecamatan Panyabungan Kabupaten Mandailing Natal. Pendekatan yang digunakan adalah kualitatif deskriptif dengan metode pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data dianalisis menggunakan model analisis interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan strategi marketing mix pada Dapoer Kopi telah berjalan cukup efektif dalam meningkatkan penjualan dan kepuasan pelanggan. Dari sisi produk, Dapoer Kopi mampu menghadirkan variasi menu yang inovatif tanpa meninggalkan cita rasa khas kopi Mandailing. Strategi harga diterapkan secara kompetitif sesuai daya beli masyarakat, lokasi usaha strategis mendukung kenyamanan pelanggan, dan promosi dilakukan melalui media sosial serta pendekatan langsung kepada konsumen. Namun, masih terdapat kendala seperti keterbatasan promosi digital dan kurangnya analisis pasar terhadap perubahan selera konsumen. Secara keseluruhan, penelitian ini menunjukkan bahwa integrasi strategi 4P secara tepat dapat meningkatkan daya saing dan loyalitas pelanggan pada usaha kuliner lokal. Dapoer Kopi disarankan untuk memperkuat strategi digital marketing dan inovasi produk agar mampu bertahan serta berkembang di tengah persaingan bisnis kopi yang semakin ketat.
Sharia Economic Ethics in the Utilization of In Vitro Fertilization Technology within the Lavender Marriage Phenomenon Fajrina Dhia Salsabila; Hasan Syahrizal
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 2 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i2.3220

Abstract

The use of in vitro fertilization (IVF) within lavender marriage arrangements demonstrates how social pressures, the commercialization of reproductive services, and insufficient ethical governance can lead to deviations from the medical purpose of assisted reproductive technologies. This study aims to analyze the practice of IVF in lavender marriages through the lens of sharia economic ethics, particularly the principles of amanah, shiddiq, maslahah, and the protection of lineage. The research employed a descriptive–analytical qualitative method based on a comprehensive literature review of contemporary Islamic jurisprudence, medical ethics, and governance of fertility clinics. The findings indicate that IVF is frequently utilized to construct an artificial image of heteronormative family life, creating moral concerns, psychological risks for children, commercial vulnerabilities, and potential violations of maqashid al-shariah. The implications emphasize the need for strengthened sharia-based regulations in assisted reproductive services and broader social-ethical reform to prevent the misuse of medical technology as a tool for concealing identity or sustaining superficial social legitimacy
Konsep Kepemilikan, Keadilan dan Etika Dalam Ekonomi Islam Nabila Atsil Fadhilah; Muhammad Irwan Padli Nasution
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 2 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i2.3340

Abstract

Penelitian ini bertujuan untuk menganalisis peranan konsep sistem dalam meningkatkan kinerja organisasi berbasis Sistem Informasi Manajemen (SIM). Konsep sistem menjadi dasar penting dalam memahami bagaimana seluruh komponen organisasi bekerja secara terintegrasi untuk mencapai tujuan bersama. Dengan penerapan prinsip sistem, organisasi dapat meningkatkan koordinasi, efektivitas, dan efisiensi kerja melalui pengelolaan informasi yang tepat. Sistem Informasi Manajemen menjadi instrumen utama dalam mendukung proses pengambilan keputusan yang cepat, akurat, dan relevan, sehingga mampu memperkuat daya saing organisasi di era digital. Penelitian ini menggunakan pendekatan deskriptif kualitatif melalui studi literatur terhadap berbagai sumber ilmiah yang relevan. Hasil penelitian menunjukkan bahwa penerapan konsep sistem dalam SIM berkontribusi signifikan terhadap peningkatan produktivitas, pengendalian internal, dan kemampuan adaptasi organisasi terhadap perubahan lingkungan bisnis yang dinamis  
Analisis Hukum Ekonomi Terhadap Kebijakan Pembatasan Impor BBM Non-Subsidi oleh Pemerintah dan Dampaknya terhadap Persaingan Usaha di Sektor Hilir Migas. Kusuma Hapsari; Aida Fatimah; Farahdinny Siswajanthy; Nandang Kusnadi; Ileven Junita Prastika
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 2 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i2.3580

Abstract

Kebijakan pemerintah dalam membatasi impor bahan bakar minyak (BBM) nonsubsidi melalui Surat Edaran Kementerian ESDM Nomor T-19/MG.05/WM.M/2025 menimbulkan dinamika baru dalam struktur pasar energi nasional. Dalam konteks hukum ekonomi, kebijakan ini berdampak pada prinsip persaingan usaha dan dominasi pelaku usaha tertentu, khususnya Pertamina. Penelitian ini bertujuan untuk menganalisis dampak kebijakan tersebut terhadap keseimbangan pasar, keadilan ekonomi, dan efektivitas hukum persaingan usaha. Metode yang digunakan adalah pendekatan yuridis-normatif dengan analisis terhadap regulasi dan data empiris yang relevan. Hasil analisis menunjukkan bahwa pembatasan impor BBM dapat menghambat terciptanya pasar yang kompetitif dan berpotensi melanggar asas persaingan sehat sebagaimana diatur dalam Undang-Undang Nomor 5 Tahun 1999 tentang Larangan Praktek Monopoli Dan Persaingan Tidak Sehat
Analisis Hukum dan Ekonomi atas Skandal Korupsi Pertamina 2025 Annisa Rifka Desiana; Farahdinny Siswajanthy; Nandang Kusnadi; Silvia Nur Oktaviani; Turino Ferdian Atmojo
IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah Vol 1 No 2 (2025): 2025
Publisher : Yayasan Pendidikan Dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/iqrar.v1i2.3656

Abstract

Penelitian ini bertujuan untuk membedah praktik korupsi dalam tata kelola minyak mentah dan produk kilang, serta mengevaluasi dampak hukum dan ekonomi terhadap sektor energi nasional. Skandal ini melibatkan manipulasi impor bahan bakar kualitas rendah yang dijual dengan harga premium, penyalahgunaan subsidi energi, dan pengelolaan kilang yang tidak transparan, dengan estimasi kerugian negara mencapai Rp193,7 triliun. Secara hukum, kasus ini menyoroti kelemahan sistem pengawasan internal BUMN dan urgensi penegakan UU Pemberantasan Tindak Pidana Korupsi. Dari sisi ekonomi, skandal ini berdampak pada kenaikan harga energi, penurunan daya beli masyarakat, serta melemahnya kepercayaan investor global terhadap iklim investasi di Indonesia. Penulis merekomendasikan reformasi regulasi melalui penguatan audit independen, digitalisasi sistem distribusi energi secara real-time, dan peningkatan transparansi tata kelola untuk mencegah kegagalan sistemik serupa di masa depan.

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