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Journal of Shariah Economics
Published by Universitas Al-Hikmah Indonesia
ISSN : 26552493     EISSN : 26552485     DOI : https://doi.org/10.35896/jse.v7i2
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Social Sciences Other
JOURNAL OF SHARIA ECONOMICS adalah jurnal ilmiah berkala yang dikelola dan diterbitkan oleh Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Al Hikmah Indonesia serta bekerja sama dengan Asosiasi Ekonom Islam Indonesia Jurnal ini berfokus pada kajian ekonomi dan ekonomi Islam Pengelola menerima kontribusi berupa artikel dari ilmuwan akademisi profesional dan peneliti yang berkaitan dengan studi ekonomi Islam Artikel akan dipublikasikan setelah melalui mekanisme seleksi naskah penelaahan oleh reviewer serta proses penyuntingan Semua artikel yang diterbitkan merupakan pandangan dan tanggung jawab penulis dan tidak mewakili jurnal ini maupun institusi asal penulis Journal of Sharia Economics diterbitkan dua kali dalam setahun yaitu pada bulan Juni dan Desember
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 195 Documents
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Peran Artificial Intelligence dan Good Corporate Governance terhadap Manipulasi Laba di Era Digital Melia Jaya Puspa Rini; Maysarla Anggun Azzahra; Fika Nur Amalia; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1294

Abstract

Earnings manipulation remains a major issue in financial reporting as it can reduce information quality and mislead stakeholders. The development of the digital era has encouraged the utilization of Artificial Intelligence (AI) and the implementation of Good Corporate Governance (GCG) as strategic mechanisms to minimize earnings manipulation practices. This study aims to examine the role of Artificial Intelligence and Good Corporate Governance in mitigating earnings manipulation in the digital era. The research employs a Systematic Literature Review (SLR) method by analyzing 21 national and international journal articles published between 2020 and 2026. The findings indicate that the implementation of Artificial Intelligence can enhance the quality of financial statements through anomaly detection, real-time data analysis, and the identification of patterns that are not detectable using traditional methods. Good Corporate Governance, through mechanisms such as independent boards of commissioners, audit committees, institutional ownership, managerial ownership, and audit quality, plays a significant role in strengthening oversight and limiting managerial discretion in engaging in earnings manipulation. Overall, the results suggest that Artificial Intelligence and Good Corporate Governance constitute effective approaches to improving transparency, integrity, and credibility of corporate financial reporting in the digital era.
Rekonstruksi Legitimasi Koperasi: Krisis Identitas Koperasi Desa Merah Putih Tika Diliana
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1305

Abstract

This study critically evaluates the legitimacy and cooperative identity of the Koperasi Desa Merah Putih (Kopdes MP), a state-initiated cooperative program mandated by Presidential Instruction No. 9 of 2025. Despite its wide-scale implementation, concerns persist regarding its alignment with international cooperative principles. Using a Systematic Literature Review (SLR) method and Levi's (1994) typology framework, this research examines whether Kopdes MP reflects genuine cooperative characteristics or functions as a pseudo cooperative. Findings indicate that while Kopdes MP fulfills legal formalities, it often lacks voluntary membership, democratic governance, member economic participation, and educational engagement—core cooperative principles defined by the International Cooperative Alliance (ICA). The study reveals that Kopdes MP occupies a structural space between pseudo and self-centered cooperatives, driven by top-down policies rather than community initiative. It concludes by proposing a diagnostic framework to assess cooperative authenticity, offering theoretical and policy contributions to the field of cooperative development in Indonesia and beyond. Keywords: cooperative identity, pseudo cooperative, Kopdes Merah Putih, Levi typology, cooperative governance, state-driven cooperatives
ANALISIS PENETAPAN UJRAH BARANG GADAI DITINJAU DARI FATWA DSN-MUI: ABSTRAK ,Pendahuluan, Kajian Pustaka,hasil diskusi dan daftar pustaka moch zaenal azis muctharom
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1308

Abstract

His research aims to explain the analysis of the determination of ujrah for pawned goods in terms of the DSN-MUI fatwa at Sharia Pawnshops. This research uses a qualitative research type with a descriptive method through interviews, observation, and documentation. The data collection was conducted using the interview method with the head of the Sharia Pawnshop and documentation from the Sharia Pawnshop, while for secondary data the researcher used documents, journals, regulations, books, and scientific works related to Rahn's theory. The National Sharia Council and the Indonesian Ulema Council on June 26, 2002, issued a fatwa Number: 25/DSN-MUI/III/2002. In the fatwa it is stated that: The amount of maintenance and storage costs for Marhun cannot be determined based on the loan amount. Meanwhile, in practice, the rental fees charged to customers will be different if the customer's loan amount is below the maximum loan value. While in practice the rental fee charged to customers will be different if the customer's loan amount is below the maximum loan value. The results of the study indicate that the calculation of ijarah fees applied by Perum Sharia Pawnshop is in accordance with DSN Fatwa Number: 25 / DSN-MUI / III / 2002, the calculation of ijarah is not based on the amount of the customer's loan but on the value of the collateral itself. Ijarah fee = Estimated value / Rp. 10,000 x Rate x Number of loan days / 10 days - (Original Ijarah x Ijarah Discount Percentage). And what differentiates the size of the discount is the size of the risk that the Islamic pawnshop will accept, if the risk is higher then the discount given will be smaller, and vice versa if the risk that the Islamic pawnshop will accept is higher then the discount given will be bigger.
Pengaruh Promo Flash Sale, Voucher Diskon Belanja, Dan Brand Image Pada E-Commerce Shopee Terhadap Perilaku Konsumtif Pada Masyarakat Di Kota Jambi Dalam Perspektif Ekonomi Islam Fatima Azzahra; Rafiqi Rafiqi; Yusuf Zaini Aprizal
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1313

Abstract

This study aims to analyze the influence of Flash Sale promotions, Shopping Discount Vouchers, and Brand Image on the consumptive behavior of Generation X in Shopee e-commerce in Jambi City from the perspective of Islamic Economics. The research employs a quantitative method with the Structural Equation Modeling–Partial Least Square (SEM-PLS) approach. Data were collected through questionnaires distributed to respondents categorized as Generation X in Jambi City. The results show that all three variables have a positive and significant effect, both partially and simultaneously, on consumptive behavior. Shopee’s digital marketing strategies effectively increase the consumptive tendencies of Generation X, who are generally known to be selective in shopping. From the Islamic Economics perspective, excessive consumptive behavior falls under israf (extravagance) and tabdzir (wastefulness), which contradict the principle of wasathiyah (moderation). Therefore, Muslim consumers should control their spending behavior by instilling the values of al-qana’ah (contentment) and al- iqtisad (simplicity), and direct their expenditures toward productive activities such as investment, saving, and ZISWAF (Zakat, Infaq, Sadaqah, and Waqf).
Pengaruh Financial Stability Perusahaan dan Ineffective Monitoring terhadap Keefektivitasan Pengawasan Fraudulent Financial Reporting Indah Rizqi Permatasari; Lina Reviliana Lova Audina; Mazel Hartanto; Dien Noviany Rahmatika
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1324

Abstract

This study aims to provide a comprehensive understanding of the influence of financial stability and ineffective monitoring on fraudulent financial reporting. Employing a Systematic Literature Review (SLR) method, this study examines 55 national journal articles published between 2021 and 2025, evaluated based on methodological accuracy, relevance, and their contribution to the topic of fraudulent financial reporting. The results identify several influencing factors, notably financial stability, which appeared 18 times, and ineffective monitoring, which appeared 15 times in the reviewed literature. The analysis concludes that financial stability consistently influences the occurrence of reporting fraud; when a company's financial condition is threatened by economic or industrial factors, management is prone to manipulating financial statements to conceal poor performance. Meanwhile, ineffective monitoring provides opportunities for management to commit fraud, particularly regarding the supervisory function when the board or audit committee does not operate substantively.
Pengaruh Tingkat Kesehatan Bank dengan Metode RGEC terhadap Corporate Social Responsibility (Studi pada Bank Umum Syariah di Indonesia) Tahun 2019 - 2024 Anisa Putri Febriyanti; Lucky Enggrani Fitri; Rico Wijaya; Agus Solikhin
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1330

Abstract

This study aims to analyze the influence of bank soundness using the Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC) methods on Corporate Social Responsibility (CSR) disclosure in Islamic Commercial Banks in Indonesia for the period 2019–2024. Bank soundness is measured through the Non-Performing Financing (NPF) ratio, Return on Assets (ROA), Capital Adequacy Ratio (CAR), and GCG assessment results. Research data were obtained from annual reports, sustainability reports, and official publications of the Financial Services Authority (OJK). The research method used is a quantitative approach with multiple linear regression analysis through classical assumption tests and hypothesis testing. The results show that NPF has a significant negative effect on CSR disclosure, while ROA has a significant positive effect. Meanwhile, GCG and CAR do not have a significant effect on CSR disclosure. This finding indicates that risk and profitability factors are the main determinants of CSR disclosure, while governance and capital aspects have not contributed significantly. This research is expected to enrich the literature on the relationship between bank health and CSR in the Islamic banking sector, as well as serve as a reference for banks in optimizing the implementation of CSR in a sustainable manner.
Peran Ekonomi Syariah dalam Mendukung Sustainable Development Goals (SDGs) Laila Murningsih Novrian Wakhidah
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1332

Abstract

Sustainable development is a global agenda that demands a development approach oriented not only toward economic growth but also toward social justice and environmental sustainability. The Sustainable Development Goals (SDGs) serve as a comprehensive development framework emphasizing a balance between economic, social, and environmental aspects. In this context, Islamic economics is viewed as an alternative economic system whose values ​​align with the principles of sustainable development. This study aims to analyze the role of Islamic economics in supporting the achievement of the SDGs. The research employed a qualitative approach using a literature review method, including national and international journals from 2021–2025 and official institutional reports. The study's findings indicate that Islamic economics contributes to the achievement of the SDGs through commercial Islamic finance and Islamic social finance. Instruments such as Islamic banking, zakat, and waqf play a role in poverty alleviation, inequality reduction, and increased financial inclusion. However, this contribution is still suboptimal due to limited literacy, product innovation, and policy synergy. This study concludes that strengthening the Islamic economic ecosystem has the potential to increase its contribution to sustainable development in Indonesia
Pengaruh Kualitas Pelayanan Model Carter Terhadap Kepuasan Nasabah Bank BTPN Syariah Area Kota Jambi Musdalifah .; Rafiqi .; Arfah .
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1333

Abstract

This study aims to determine the effect of CARTER dimensions in service quality on the level of customer satisfaction of Bank BTPN Syariah in the Jambi City area. This study uses a quantitative research method with data collection through questionnaires. The sample studied was 100 customers. In analyzing the data, the author used multiple linear regression analysis using the SPSS version 27 program.The results of the analysis obtained from this study indicate that Compliance has a positive and significant effect on customer satisfaction. Seen from the t test with a significance of <0.001 from <0.05, with a calculated t value of 4.430. Assurance has a positive and significant effect on customer satisfaction. Seen from the t test with a significance of 0.006 <0.05, with a calculated t value of 2.800. Reliability has a positive and significant effect on customer satisfaction. Seen from the t test with a significance of 0.043 <0.05, with a calculated t value of 2.051. Tangible Evidence has a positive and significant effect on customer satisfaction. Seen from the t-test with a significance of <0.001 from <0.05, with a calculated t value of 3.756. Empathy has a positive and significant effect on customer satisfaction. Seen from the t-test with a significance of <0.001 from <0.05, with a calculated t value of 3.432. Responsiveness has a positive and significant effect on customer satisfaction. Seen from the t-test with a significance of <0.001 from <0.05, with a calculated t value of 3.959. The responsiveness variable has a greater dominant influence on customer satisfaction and the variable that is not dominant is the reliability variable.
Transformasi Zakat Digital dan Peran BAZNAZ dalam Penguatan Ekonomi Umat di Indonesia Tika Diliana
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1334

Abstract

Zakat is an Islamic economic instrument that has strategic potential in supporting poverty alleviation and strengthening the economic empowerment of the ummah. In Indonesia, the significant potential of zakat has not yet been fully optimized to promote inclusive and sustainable economic development. This study aims to analyze the transformation of zakat management in Indonesia and its role in strengthening the community’s economy from the perspective of Islamic economics. This research employs a qualitative approach using a literature review and document analysis of zakat regulations, reports from zakat management institutions, and relevant academic literature. The results show that the transformation of zakat management through institutional strengthening, digitalization, and integration with economic empowerment programs has improved the effectiveness of zakat distribution. However, efforts to optimize the role of zakat still face structural, regulatory, and coordination challenges among stakeholders. This study emphasizes the importance of applying the maqashid al-shariah approach in zakat management so that zakat functions not only as a charitable instrument but also as a productive and sustainable one. Keywords: zakat, Islamic economics, community economy, maqashid al-shariah, Indonesia.
Penegakan Hukum Terhadap Pelanggaran Kode Etik Yang Dilakukan Oleh Oknum Polisi Yefri Arraniri; Subekti .; Ernu Widodo
JOURNAL OF SHARIA ECONOMICS Vol. 4 No. 1 (2022): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v4i1.1337

Abstract

Law enforcement against law enforcement officers is a primary prerequisite for the realization of a democratic state based on the rule of law. This article aims to analyze in-depth the law enforcement mechanism against ethical code violations and criminal acts committed by members of the Indonesian National Police (Polri) and to identify the obstacles that affect its effectiveness. This research uses a normative juridical method with a statutory, conceptual, and comparative approach. The results of the study indicate that law enforcement against police officers is carried out through two main channels: criminal justice and the Indonesian National Police Professional Code of Ethics Commission hearings. Although an adequate normative framework is in place, its implementation still faces structural, cultural, and institutional obstacles, such as conflicts of interest, weak internal oversight, and low public participation. Therefore, strengthening the oversight system, transparency of the law enforcement process, and reform of the internal legal culture of the Indonesian National Police are necessary.

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