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Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics)
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 2087135X     EISSN : 24078654     DOI : 10.15408/aiq.v14i1.
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
This journal focused on Islamic law on economics and finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, including but not limited to Islamic law on Islamic Banking, Islamic Marketing, Islamic Human Resources, Islamic Finance, Zakah, Waqf, Poverty Alleviation, Islamic Public Finance, Monetary Economics, Economic Development, Maqasid al-Shariah, Institutional Economics, Islamic management, Behavioural Economics and Finance, Corporate Governance, Risk Management, Shariah issues, Financial Engineering, Securitization and Sukuk, Islamic Capital Markets, Insurance and Takaful, Regulatory Issues, Corporate Social Responsibility in Islam and other topics which related to this area. The journal is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 707 Documents
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Effectiveness of Islamic Corporate Governance Mechanisms in Preventing Fraud: A Study of Islamic Commercial Banks in Indonesia, 2014-2023 Fadilah, Yulhita Nur; Nugraha, Nyata; Nurhayati, Ida
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 16, No 2 (2024)
Publisher : Faculty of Sharia and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.39706

Abstract

This study aims to analyze the influence of the Sharia Supervisory Board (SSB), Audit Committee (AUDIT), Board of Commissioners (BOARDSIZE), Independent Board of Commissioners (INBOARD), and External Audit Quality (AUDITQUALITY) on Preventing Fraud (FRAUD) at Islamic Commercial Banks in Indonesia for the 2014-2023 period. The population includes 13 Islamic Commercial Banks registered with the Financial Services Authority. Using purposive sampling, 7 banks were selected. This research uses secondary data. The data analysis model employs multiple linear regression with panel data and is processed using Eviews 13. The results show that SSB, AUDIT, BOARDSIZE, INBOARD, and AUDITQUALITY simultaneously significantly affect Preventing fraud. Partially, SSB, INBOARD, and AUDITQUALITY positively and significantly affect Preventing fraud, while AUDIT and BOARDSIZE have a negative and non-significant effect on Preventing fraud. Penelitian ini bertujuan menganalisis pengaruh Dewan Pengawas Syariah (DPS), Komite Audit (AUDIT), Dewan Komisaris (BOARDSIZE), Dewan Komisaris Independen (INBOARD), dan Kualitas Audit Eksternal (AUDITQUALITY) terhadap Pencegahan Fraud (FRAUD) pada Bank Umum Syariah di Indonesia periode 2014-2023. Populasi adalah 13 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan. Sebanyak 7 bank terpilih secara purposive sampling. Penelitian ini menggunakan data sekunder. Model analisis data adalah regresi linier berganda dengan data panel dan diolah menggunakan Eviews 13. Hasil penelitian menunjukkan bahwa DPS, AUDIT, BOARDSIZE, INBOARD, dan AUDITQUALITY secara simultan berpengaruh signifikan terhadap Pencegahan fraud. Secara parsial, DPS, INBOARD, dan AUDITQUALITY berpengaruh positif dan signifikan terhadap Pencegahan fraud, sedangkan AUDIT dan BOARDSIZE berpengaruh negatif dan tidak signifikan terhadap Pencegahan fraud.
Strengthening Zakat Management in Afghanistan: Lessons from Indonesian and Malaysian Legal Frameworks Abdulhaleem Obaid A. Alyusufi; Ghulam Mustafa Nukhba; JM. Muslimin; Syahrul Ramadhan Hidayat
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 16, No 2 (2024)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.42730

Abstract

This research aims to analyse the contextualization of the best practices of zakat management models from Indonesia and Malaysia in Afghanistan to enhance zakat effectiveness. The study employs a comparative analysis of successful practices in both countries, focusing on their applicability to Afghanistan's context. Findings indicate that adopting elements from Indonesia's community participation and Malaysia's centralized approach can improve transparency and efficiency in zakat management. The research concludes that Afghanistan must develop a comprehensive legal framework, establish a national zakat authority, and raise public awareness to overcome existing challenges. By integrating these strategies, Afghanistan can maximize zakat's potential to reduce poverty and promote social justice.
Economics Valuation of Mangrove Forest in Supporting the Blue Economy and the Maqasid Al Sharia: A Case Study of Guraping Mangrove Forest, Sofifi, North Maluku Misdiarso Wongsokarto; Achma Hendra Setiawan
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 16, No 2 (2024)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.39308

Abstract

This research aims to evaluate the economic value of the Guraping mangrove forest in Sofifi, Indonesia, and its alignment with blue economy principles and Maqasid al-Sharia objectives. This research uses a mixed-methods approach, combining quantitative and qualitative methods. Data were collected through surveys using questionnaires from 100 tourists, interviews with key informants, observations, and literature reviews. The results indicate that the economic value of Guraping Mangrove Forest support the concept of the blue economy and Maqasid al-Sharia. Guraping's mangrove forests positively contribute to the blue economy with direct and indirect use values. Besides, this economic valuation is also relevant in achieving Maqasid al-Sharia goals that emphasize the conservation of nature and sustainable socio-economic well-being.
Unlocking Creative Economic Development and Halal Tourism Through the Wisdom of Tepo Seliro Aniq Akhmad Ali Bawafie; Muhammad Wahyuddin Abdullah; Abdul Wahid Haddade
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 16, No 2 (2024)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.43186

Abstract

This research aims to analyze the development of a creative economy based on the tepo seliro synergy in halal tourism in Petekeyan Village, Jepara. A phenomenological approach was used, with data collected through in-depth interviews with key informants selected via purposive sampling. The analysis focused on six indicators of creative economic development and their connection to the five values of tepo seliro, examining their role in the success of Petekeyan's halal tourism industry. The findings show that creative entrepreneurs in the region uphold the value of tepo seliro, including honesty, not engaging in illegal activities, offering equal job opportunities, helping others, and ensuring security. The synergy of tepo seliro has contributed to the success of halal tourism by fostering a welcoming, safe, and respectful environment for all visitors
A Faith-Based Framework for Mitigating Corruption in Nigeria: An Islamo-Christian Perspectives Abdullahi, Nazifi Dahiru; Bolatito, Ai-Obe Shamsuddin
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 16, No 2 (2024)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.43774

Abstract

This paper investigates coeruption using Islamo-christain perspectives. It seeks to answer questions like; why the previous anticorruption efforts failed? What causes the failure? And how a lasting solution to the menace can be achieved? The study employed qualitative research methodology and collected data from Islam and christian scriptures, opinions of practicing Muslims and Christians through interviews, articles from academic database and cases of corruption in Nigeria. The data was analysed thematically. It is discovered that negligence of religious injunctions by Muslims and Christian contributed significantly to moral deterioration in Nigeria which consequently led to the corrupt Nigeria.
Examinating The Effect of Covid-19 on The Efficient Market Hypothesis (EMH) Anomaly of The Islamic Stock Index in Indonesia Purwanto Widodo
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 16, No 2 (2024)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.40338

Abstract

This study aims to determine whether Covid-19 affects the return pattern of the Jakarta Islamic Index (JII) and whether the JII return is efficient in accordance with the Efficient Market Hypothesis (EMH). To ensure that the data analysis was in accordance with the objectives, samples were taken from January 1, 2008, to June 28, 2024, with ARCH-GARCH analysis so that the results were consistent and not robust. The findings of this research are as follows: JII returns are efficient because there is no Covid-19 effect and EMH anomaly, where there is no evidence of the day-of-the-week effect, Monday Effect, Friday Effect, or week four effect. In addition, the appropriate model is asymmetric EGARCH (1,1) with non-normal error term distribution. These findings have implications for investors, policy makers, and researchers interested in the performance and behavior of the Islamic stock market, so that in analyzing the stock market more strengthen the fundamental analysis of the company.  
Strengthening the Role of Sharia Banking in Financing Solar Power Plants to Support Sustainable Development in Indonesia Djauhari, Haikal; Al Arif, Muhammad Nur Rianto; Hosen, Muhamad Nadratuzzaman
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 16, No 2 (2024)
Publisher : Faculty of Sharia and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.39637

Abstract

The reluctance of Islamic banking to participate in financing solar power plants is primarily due to higher risk and lower economic value than fossil-based energy. This study proposes a risk management guidance and financing model to strengthen the role of Sharia Banking in financing solar power plants and support sustainable development in Indonesia. There is a significant gap in the study of risk management and the Syariah financing model for solar power plants. We used a qualitative method that involved expert consultations and literature studies to identify the risks of solar power plants. We also derived an equity-based Diminishing Musyarakah for the Sharia financing model. The study’s result is a risk management framework and a Sharia financing scheme for solar power plants. By using this framework Sharia banks can increase their participation in supporting sustainable development. Keengganan perbankan syariah untuk berpartisipasi dalam pembiayaan pembangkit listrik tenaga surya terutama disebabkan oleh risiko yang lebih tinggi dan nilai ekonomi yang lebih rendah daripada energi berbasis fosil. Studi ini mengusulkan sebuah panduan manajemen risiko dan model pembiayaan untuk memperkuat peran Perbankan Syariah dalam pembiayaan pembangkit listrik tenaga surya dan mendukung pembangunan berkelanjutan di Indonesia. Terdapat kesenjangan yang signifikan dalam studi manajemen risiko dan model pembiayaan Syariah untuk pembangkit listrik tenaga surya. Kami menggunakan metode kualitatif yang melibatkan konsultasi dengan para ahli dan studi literatur untuk mengidentifikasi risiko pembangkit listrik tenaga surya. Kami juga menurunkan Musyarakah yang semakin berkurang berbasis ekuitas untuk model pembiayaan Syariah. Hasil dari penelitian ini adalah sebuah kerangka kerja manajemen risiko dan skema pembiayaan Syariah untuk pembangkit listrik tenaga surya. Dengan menggunakan kerangka kerja ini, bank-bank Syariah dapat meningkatkan partisipasi mereka dalam mendukung pembangunan berkelanjutan.
Arguments of Maslahah and Mafsadat in Modern Islamic Economic Law in Indonesia and Morocco AM Hasan Ali; M. Salman Yusuf; Qosim Arsadani
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 15, No 2 (2023)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v15i2.34613

Abstract

Abstract. This study analyzes the arguments for maslahah (benefit) and mafsadat (harm) in developing modern Islamic economic law in Indonesia and Morocco by exploring the practice of murabahah in banking. As this study shows, the dialogue between maslahah and mafsadat may result in the notion of emergency and needs (hajiyat) in economic activities. Using document studies, this study finds that maslahah has been used as the foundation of Islamic economic practices. These include the establishment of financial institutions, market mechanisms, hisbah institutions, and the prohibition of foreign exchange speculation. Meanwhile, maslahah al ammah is considered in using dinar and dirham in transactions. Abstrak. Penelitian ini menganalisis argumen maslahah (manfaat) dan mafsadat (kerugian) dalam pengembangan hukum ekonomi Islam modern di Indonesia dan Maroko dengan mengeksplorasi praktik murabahah di dunia perbankan. Studi ini menunjukkan bahwa dialog antara maslahah dan mafsadat dapat menghasilkan pengertian darurat (daruriyat) dan kebutuhan (hajiyat) dalam kegiatan ekonomi. Dengan menggunakan studi dokumen, penelitian ini menemukan bahwa maslahah telah digunakan sebagai landasan praktik ekonomi Islam di Indonesia dan Maroko. Hal ini mencakup pembentukan lembaga keuangan, mekanisme pasar, lembaga hisbah, dan pelarangan spekulasi valuta asing. Sementara itu, maslahah al ammah dipertimbangkan dalam penggunaan dinar dan dirham dalam transaksi
Maqasid al-Shari'ah as A Method of Renewing Islamic Law in the Fatwa of Majlis Tarjih Muhammadiyah: Analytical Study of Bank Interest Law in Indonesia Abdul Hakim; Ridzwan Ahmad; Syed Mohd Jeffri Syed Jaafar
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 15, No 2 (2023)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v15i2.34631

Abstract

Abstract. This research aims to investigate Muhammadiyah's stance on bank interest as manifested through three legal fatwas issued during the Tarjih and Tajdid sessions. The first fatwa in 1968 declared interest as mutasyabihat. The second fatwa in 2006 concluded that interest is riba because it constitutes an addition to the principal capital lent. It was reinforced by Quranic principles, emphasizing the binding nature and agreed-upon additional terms. The third fatwa 2010 solidified the anti-interest stance. This study delves deeply into the fatwas and secondary sources using maqasid al-Shari'ah as the main criterion. The fatwa emphasizes the obligation to realize the welfare of society within the bounds of Islamic law. The fatwa's gradual and uncomplicated implementation underscores its moral imperative, requiring public awareness and understanding to collectively eliminate the practice of bank interest. Ultimately, Muhammadiyah's fatwa aims to align with the maqasid al-Shari'ah, promoting societal well-being while recognizing the importance of individual and communal understanding.  Abstrak. Penelitian ini bertujuan untuk mengeksplorasi sikap Muhammadiyah terhadap bunga bank yang tertuang dalam tiga fatwa hukum yang dikeluarkan pada sidang Tarjih dan Tajdid. Fatwa pertama pada tahun 1968 menyatakan bunga sebagai mutasyabihat. Fatwa kedua tahun 2006 menyimpulkan bahwa bunga adalah riba karena merupakan penambah modal pokok yang dipinjamkan. Keputusan ini diperkuat dengan prinsip-prinsip Al-Quran yang menekankan sifat mengikat dan syarat-syarat tambahan yang disepakati. Fatwa ketiga tahun 2010 memantapkan sikap anti-bunga. Studi ini menggali secara mendalam fatwa-fatwa dan sumber-sumber sekunder, dengan menggunakan maqasid al-Shari'ah sebagai kerangkautama. Fatwa tersebut menekankan pada kewajiban mewujudkan kesejahteraan masyarakat dalam batas-batas hukum Islam. Penerapan fatwa ini secara bertahap dan tidak rumit menggarisbawahi keharusan moralnya, yang membutuhkan kesadaran dan pemahaman masyarakat untuk bersama-sama menghilangkan praktik bunga bank. Pada akhirnya, fatwa Muhammadiyah bertujuan untuk menyelaraskan dengan maqasid al-Shari'ah, memajukan kesejahteraan masyarakat sambil mengakui pentingnya pemahaman individu dan komunal.
Multi-Service Ijarah Contract for Umrah Financing: Analysis of Its Compliance with DSN-MUI Fatwa Lahuri, Setiawan bin; Jamal, Mulyono; Zahro’, Khurun’in; Nugraheni, Nuriwanda Azizah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 16, No 1 (2024)
Publisher : Faculty of Sharia and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i1.35424

Abstract

Umrah merupakan salah satu ibadah yang membutuhkan biaya yang cukup besar dari masyarakat luar negeri Arab untuk dapat berkunjung ke Makkah. Di Indonesia, terdapat beberapa perusahaan pembiayaan yang menyediakan pembiayaan bagi jamaah umrah. Akan tetapi, prosedur pembiayaan tersebut masih menjadi pertanyaan karena terkait dengan kepatuhannya terhadap syariat Islam. Tulisan ini bertujuan untuk mengkaji tentang pembiayaan umrah yang dijalankan oleh AMITRA FIFGroup dan kepatuhannya terhadap fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Penelitian ini mengungkap bahwaModel pembiayaan tersebut telah sesuai dengan Fatwa DSN-MUI No. 44/DSN-MUI/VIII/2004 tentang Pembiayaan Multijasa. Hal ini terlihat dari penetapan ujrah yang dilakukan AMITRA FIFGroup Indonesia tidak menggunakan persentase melainkan nominal. Selain itu, AMITRA FIFGroup Indonesia tidak menggunakan kafalah, melainkan ijarah multijasa dalam pembiayaan umrah.Abstrak:Umroh adalah jenis ibadah yang membutuhkan dana yang tidak sedikit bagi orang-orang dari luar negara Arab untuk mengunjungi Makkah. Di Indonesia, perusahaan pembiayaan menawarkan pembiayaan untuk jamaah umrah. Namun, prosedur pembiayaan tersebut masih dipertanyakan, karena terkait dengan kepatuhan terhadap syariah. Penelitian ini bertujuan untuk mengkaji pembiayaan umroh yang dioperasikan oleh AMITRA FIFGroup dan kesesuaiannya dengan fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Hasil penelitian ini menunjukkan bahwa model pembiayaan tersebut telah sesuai dengan Fatwa DSN-MUI No. 44/DSN-MUI/VIII/2004 tentang Pembiayaan Multijasa. Hal ini dapat dilihat dari penetapan ujrah yang dilakukan oleh AMITRA FIFGroup Indonesia tidak menggunakan persentase tetapi menggunakan nominal. Selain itu, AMITRA FIFGroup Indonesia tidak menggunakan akad kafalah, melainkan ijarah multijasa dalam pembiayaan umroh.

Page 35 of 71 | Total Record : 707

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