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Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Published by Universitas Islam Negeri Siber Syekh Nurjati Cirebon
ISSN : 23031573     EISSN : 25273876     DOI : 10.70095
Core Subject :
Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah is a peer-reviewed journal published by the Department of Islamic Banking Syariah Faculty of Islamic Economics and Business (FEBI) of UIN Siber Syekh Nurjati Cirebon. The journal publishes papers in the accounting and finance field that contribute significantly to the development of the economic and sharia banking profession in Indonesia. Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah is published twice a year; the first edition is published in June and the second edition is published in December. Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah receives academic and academic research results from both internal and external.
Arjuna Subject : -
Articles 257 Documents
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Islamic New Public Management Model for Excellent Service in Government Institutions Nikmatul Masruroh; Halimatus Zahra; Nurul Widyawati Islami Rahayu; Muhammad Sami
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 18 No. 1 (2026): Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v18i1.23779

Abstract

Introduction: The service of an institution is a measure of public satisfaction with employee performance. Therefore, innovation in service is needed to keep customers happy and coming back. In addition, public service is also crucial in government, because the public needs comfort in receiving service. This study aims to first explore the practice of excellent service in government institutions. Second, analyze the new public management model in services in government institutions. Third, analyze the Islamic values ​​contained in the new public management in services in government institutions. Fourth, create an Islamic new public management model in services in government institutions. Methods: This study uses a qualitative approach with a case study type. The case focused on in this study is the presence of one-stop service in Investment and One-Stop Integrated Services Agency in Jember Regency. The determination of research subjects was carried out purposively, with the criteria for selecting informants who were directly related to the one-stop service model. Data were collected using observation, interview and documentation techniques. Data were analyzed using the Miles and Huberman interactive model technique and tested through source triangulation.  Results: This study provides results, first, excellent service that is carried out leads to digital transformation making licensing services faster to complete, previously 1 week to 1 month, after the transformation it became only 1 day. The innovation is to make the licensing service a one-stop service. Thus, employee performance is maximized because the public does not need to move from location to location when doing licensing. Second, the new public management model that is carried out is to present the OSS (Online Single System) system in service. Third; Islamic values ​​that are present in the practice of new public management, namely the value of siddiq (honesty) which is in the form of transparency, the value of amanah (integrity) which is the commitment of employees, fathonah (smart) which is innovative and creative, the value of discipline and the value of efficiency. Fourth, the Islamic new public management model offered to maximize excellent service, namely the model of integrating Islamic values ​​in service, so that service is not only technology-based but also ethics-based. Conclusion and suggestion: The conclusion is that digital transformation in the licensing office with a one-stop model is a model for maximizing employee performance and has an impact on public satisfaction.
Integration and Role of Islamic Business Ethics in Mitigation of Financing Risks in Sharia Rural Bank (BPRS) In Indonesia Siti Maghfiroh; Dwi Puspitasari; Lydiawaty binti Hassan Busry
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 18 No. 1 (2026): Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v18i1.23785

Abstract

Introduction: The high rate of Non-Performing Financing (NPF) at Sharia rural banks (BPRS) in the last five years (2021-2025) reaching 10,36% in 2025, indicates that the technical and administrative risk management approaches implemented so far have not been fully effective in addressing the problem of problematic financing Methods: This study employed a qualitative approach, employing literature studies and analyzing secondary data published by the Financial Services Authority. Results: The findings indicate that Islamic Business Ethics (IBE) strengthens financing risk mitigation in BPRS through three main mechanisms: (1) preventing moral hazard by internalizing trust, honesty (ṣidq), and responsibility; (2) Strengthening Management and Employee Integrity and increasing contract transparency through clarity and fairness while avoiding gharar; and (3) Sharia-Based Risk Culture Formation and strengthening partnership-based relationships based on taʿāwun and distributive justice. Thus, IBE functions not only as a normative-ethical principle, but as a strategic and preventive behavioral risk control mechanism that complements conventional risk management and supports sustainable financing quality and institutional stability in BPRS. Conclusion and suggestion: BPRS needs to integrate Islamic Business Ethics values ​​more systematically into their financing risk management policies. Internalizing the values ​​of trustworthiness, honesty, and responsibility is not sufficient if outlined solely in a code of ethics; it needs to be reinforced with an ethics-based monitoring and performance evaluation system.
The Role of Profitability as a Mediating Variable in the Relationship between Sustainability Reporting and Firm Value in Islamic Commercial Banks in Indonesia Rinna Ramadhan Ain Fitriah; Samsul Muhammad La Ane
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 18 No. 1 (2026): Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v18i1.23839

Abstract

Introduction: This study addresses the inconsistency of prior empirical findings regarding the effect of sustainability reporting on firm value, particularly in the Islamic banking sector where financial indicators remain dominant in investment decisions. The significance of this research lies in providing a clearer understanding of how sustainability practices contribute to firm value. Therefore, this study aims to examine the role of financial performance as a mediating variable in the relationship between sustainability reporting and firm value in Islamic commercial banks in Indonesia. Methods: This research employs a causal quantitative approach using panel data from 10 Islamic commercial banks over the 2022–2024 period. Data are obtained from annual reports, sustainability reports, and financial statements. The analysis was conducted using panel data regression and the Sobel test to examine the mediating effect. Results: The findings indicate that sustainability reporting has a positive effect on financial performance. In addition, financial performance significantly enhances firm value and acts as a mediating variable in the relationship between sustainability reporting and firm value. Conclusion and suggestion: The results confirm that sustainability practices contribute to firm value indirectly through financial performance. Therefore, Islamic commercial banks are encouraged to strengthen the quality of sustainability reporting as a strategic effort to improve firm value and maintain long-term performance.
The Effect of Halal Certification on SME Competitiveness Through Consumer Trust Faisal Amri; Ayi Muhiban; Sumarsid; Siluh Putu Sri Dia Utari
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 18 No. 1 (2026): Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v18i1.23873

Abstract

Introduction: In the contemporary dynamics of the Islamic market, halal certification has transcended its theological roots to become a strategic instrument determining the economic viability of MSMEs, thus this study aims to dissect the influence of halal certification on business competitiveness by positioning consumer trust as a mediating mechanism. Methods: Utilizing a causal-explanatory quantitative approach, primary data were gathered from 150 respondents in the Banten region through purposive sampling and subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The empirical analysis demonstrates that halal certification significantly contributes to fostering consumer trust while simultaneously accelerating MSME competitiveness, where the most critical finding confirms the role of consumer trust as a mediator that bridges the gap between legal compliance and market performance. Conclusion and suggestion: This underlines that while halal certification serves as a quality signal to reduce information asymmetry, its effectiveness in driving competitive advantage is heavily contingent upon how well that signal is internalized as a trust asset by the consumer. Consequently, the study suggests that the synergy between regulatory compliance and reputation management is a fundamental strategy for MSMEs to achieve sustainable business scalability within the halal economic ecosystem.
Strengthening the Legal Framework of Sharia Rural Bank (BPRS) to Support the MSME Resilience in Indonesia Miftah Idris; Danang Wahyu Muhammad
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 18 No. 1 (2026): Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v18i1.23885

Abstract

Introduction: Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economy; however, limited access to financing and regulatory constraints hinder their optimal development. The Sharia Rural Bank (BPRS) has significant potential to support MSME resilience, yet its effectiveness remains constrained by weaknesses in the legal system. This study aims to analyze and formulate strategies to strengthen the legal system of BPRSs to enhance MSME resilience in Indonesia.   Methods: This research employs a normative legal method and a qualitative approach, drawing on statutory and conceptual sources. Primary legal materials include laws and regulations governing Islamic banking, while secondary materials include academic literature and legal doctrines. Data were collected through library research and analyzed using Lawrence M. Friedman’s legal system theory, which encompasses legal structure, legal substance, and legal culture. Results: The findings indicate that the increasing trend of non-performing financing (NPF), institutional limitations, regulatory inconsistencies, and low levels of Islamic financial literacy weaken the effectiveness of BPRS in supporting MSMEs. It can be concluded that strengthening the legal structure, harmonizing legal substance, and improving legal culture are essential to optimize the role of BPRS in enhancing MSME resilience. Conclusion and suggestion: This study contributes by offering a holistic legal framework grounded in Friedman’s theory to support policy reform, institutional strengthening, and the development of Islamic financial literacy, thereby advancing MSME sustainability.
Modeling Zakāh Contribution to Sustainable Economic Development: Evidence from an Analytic Network Process Framewor KMT Lasmiatun
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 11 No. 2 (2019)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v11i2.23969

Abstract

The purpose of this study is to describe theoretically and empirically zakah as an Islamic financial instrument that has one function to alleviate poverty. The function of zakah is in line with the goal of sustainable economic development which is a form of global commitment in spurring for better economic growth. Research strategy which used in this research is mixed methods with the Analytical Process Networking approach.  Sampling technique used in this research is purposive sampling. Objects in the study include zakah management organizations, academics, government, and practitioners. The findings of this study are that the priority of implementing zakah distribution in supporting sustainable community economic development is the social aspect with a rater agreement W=0.36444. Four strategies can achieve sustainable community economic development, namely Improving the quality and quantity of concern for community social institutions and stakeholders; Improve disaster risk reduction comprehensively and efficiently; Improving the quality of fair law enforcement Increasing job opportunities and concern for community MSMEs.
Enhancing Public Trust in Zakat Institutions Through Transparency of Zakat Fund Management KMT Lasmiatun
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 12 No. 2 (2020): .
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v12i2.23973

Abstract

This study aims to examine the role of transparency in zakat fund management in enhancing public trust in zakat institutions. Transparency is considered a critical factor in strengthening institutional credibility, particularly in Islamic philanthropic organizations where accountability and trust are essential for sustainability. This research employs a mixed-method approach, combining quantitative data analysis and qualitative insights to provide a comprehensive understanding of the relationship between transparency practices and public trust. The quantitative data were collected through structured questionnaires distributed to zakat contributors, while qualitative data were obtained through in-depth interviews with stakeholders in zakat institutions. The findings indicate that transparency in financial reporting, information disclosure, and governance practices significantly influences public trust. Institutions that provide clear, accessible, and timely information regarding the collection, allocation, and utilization of zakat funds tend to gain higher levels of trust from the public. Furthermore, the study highlights that transparency not only improves accountability but also encourages greater participation in zakat contributions. This study contributes to the literature by emphasizing the strategic importance of transparency as a key determinant of trust in zakat institutions. It also provides practical implications for policymakers and zakat managers to enhance governance systems and adopt transparent practices in order to strengthen public confidence and ensure the long-term sustainability of zakat institutions.

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