Jurnal Hukum Ekonomi Syariah ISSN 2549-4872 (cetak), ISSN 2654-4970 (Online/elektronik) adalah media publikasi ilmiah peer review yang fokus menyebarluaskan hasil penellitian di bidang ilmu Hukum Ekonomi, Fiqh Muamalah, dan Ekonomi Syariah. Jurnal ini diterbitkan oleh Program Studi Hukum Ekonomi Syariah Fakultas Agama Islam Universitas Muhammadiyah Makassar bekerjasama dengan LP3M Unismuh Makassar. Jadwal Terbitan: Jurnal Hukum Ekonomi Syariah terbit secara berkala dua kali dalam setahun, yaitu pada bulan Juni dan Desember setiap tahunnya. Reputasi Jurnal: Jurnal Hukum Ekonomi Syariah telah diakreditasi oleh Akreditasi Jurnal Nasional (ARJUNA) yang dikelola oleh Kementerian Riset, Teknologi, dan Pendidikan Tinggi Republik Indonesia dengan Peringkat Empat (SINTA 4) sejak tahun 2019 hingga 2024 sesuai dengan SK No. B/3693/E5/E5.2.1/2019 Ketentuan Umum Naskah: Harap baca dan pahami pedoman penulis secara menyeluruh. Penulis yang mengirimkan naskah ke redaksi Jurnal Hukum Ekonomi Syariah harus mengikuti pedoman penulisan naskah yang sesuai dengan “article template” yang telah tersedia dan dapat di download pada side bar website ini. Jika naskah yang dikirimkan tidak mengikuti pedoman atau menggunakan format yang berbeda, maka akan ditolak oleh tim redaksi sebelum ditinjau. Tim Redaksi hanya akan menerima naskah yang memenuhi persyaratan format yang telah ditentukan.
Dalam hal artikel diterima oleh Tim Editorial Jurnal Hukum Ekonomi Syariah, dengan nomor terdaftar ISSN 2549-4872 (print), ISSN 2654-4970 (Online) dan Penulis mempertahankan hak cipta dan memberikan jurnal hak publikasi pertama dengan karya yang secara bersamaan dilisensikan di bawah Lisensi Atribusi Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas kepenulisan karya dan publikasi awal dalam jurnal ini. Prodi Hukum Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Makassar sebagai penerbit Jurnal Hukum Ekonomi Syariah, dengan nomor terdaftar ISSN 2549-4872 (print), ISSN 2654-4970 (Online) memegang hak publikasi pertama semua artikel yang diterbitkan dalam jurnal ini. Prodi Hukum Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Makassar memiliki hak untuk mereproduksi dan mendistribusikan artikel dan penulis tidak diizinkan untuk menerbitkan artikel yang sama yang diterbitkan dalam jurnal ini. Pernyataan Keaslian dan Naskah Hak Cipta dapat diunduh: di sini Setelah mengisi surat pernyataan, silakan kirim via email: jurnal.hes@gmail.com License: Jurnal Hukum Ekonomi Syariah is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. <img src="https://c.statcounter.com/t.php?sc_project=12059347&u1=D93B9B6B24E94F30B38B3F87F389FAAF&java=1&security=db07f611&sc_snum=1&sess=TEST&sc_rum_e_s=227&sc_rum_e_e=301&sc_rum_f_s=0&sc_rum_f_e=226&p=0&pv=15&rcat=d&rdomo=d&rdomg=5&jg=5&rr=350.301.263.232.198.160.97.60.44&resolution=1280&h=720&camefrom=https%3A//journal.unismuh.ac.id/index.php/jhes/manager/setup&u=https%3A//journal.unismuh.ac.id/index.php/jhes/manager/setup/3&t=Step%203.%20Guiding%20Submissions&sc_random=0.5553388036106959" alt="StatCounter - Free Web Tracker and Counter" border="0" /> View My Stats Authors are free to: Share: copy and redistribute the material in any medium or format Adapt: remix, transform, and build upon the material for any purpose, even commercially. The licensor cannot revoke these freedoms as long as you follow the license terms. which include the following: Attribution: You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. ShareAlike: If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
Application Of Maqashid Sharia Principles in Green Sukuk Regulation in Indonesia
This study aims to analyze the application of maqāṣid al-sharī‘ah principles in the regulation of green sukuk in Indonesia as a Sharia-compliant financial instrument supporting sustainable development. Green sukuk are Islamic securities that are not classified as debt instruments, but rather represent ownership of assets or projects being financed, particularly environmentally friendly projects such as renewable energy, energy efficiency, waste management, sustainable transportation, and climate change adaptation. This research employs a normative juridical approach by examining laws and regulations governing green sukuk, including regulations issued by the Financial Services Authority (OJK) and fatwas of the National Sharia Council of the Indonesian Ulama Council (DSN-MUI). The analysis links these legal provisions with the framework of maqāṣid al-sharī‘ah as the fundamental objectives of Islamic law. The findings indicate that Indonesia’s green sukuk regulations are substantially aligned with maqāṣid al-sharī‘ah principles, particularly in safeguarding religion (ḥifẓ al-dīn) through Sharia compliance, protecting life and the environment (ḥifẓ al-nafs and ḥifẓ al-bī’ah) through sustainable project financing, preserving intellect (ḥifẓ al-‘aql) through governance and transparency, and protecting wealth (ḥifẓ al-māl) through fair asset management and return mechanisms free from riba, gharar, and maysir. Therefore, green sukuk function not only as Sharia financial instruments but also as a means of realizing justice, sustainability, and public welfare within Islamic economic law in Indonesia.
Copyright (c) 2026 AHMAD S.KOM https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Sharia Compliance In Cryptocurrency Investment Practices In Indonesia
The development of cryptocurrency in Indonesia as an investment instrument has shown significant growth, but it still faces challenges in terms of regulation, consumer protection, high price volatility, and potential incompatibility with sharia principles, particularly those related to gharar, maysir, and riba. This study aims to analyze the legal position of crypto assets in national regulations and evaluate their level of Sharia compliance for Muslim investors in the context of digital muamalah. This study uses a qualitative method with a descriptive-analytical approach through content analysis of academic literature, fatwas from scholars, regulations from the Commodity Futures Trading Regulatory Agency (Bappebti), and related industry reports. The results of the analysis show that cryptocurrency in Indonesia is legally positioned as an investment commodity and not as a legal tender. From a Sharia perspective, cryptocurrency compliance is conditional and highly dependent on the characteristics of the asset and its transaction mechanisms. Highly speculative crypto assets without clear underlying assets tend to carry the risk of non-compliance with Sharia law, while instruments such as stablecoins and profit-sharing schemes have greater potential for compliance if they meet the principles of transparency, clarity of transaction objects, and freedom from usury. This study confirms that cryptocurrency cannot be classified absolutely as halal or haram, but rather requires contextual assessment. These findings contribute to strengthening the regulatory discourse and form the basis for the development of Sharia-based crypto investment standards in Indonesia.
Copyright (c) 2026 Nur Aini Mar'atus Solichah, Nur 'Afina Arif, Muhammad Fachrul Fathoni, Ahmad Muis https://creativecommons.org/licenses/by-sa/4.0
Review of Islamic Law on Pricing in Buying and Selling with Deferment of Payment in Damarpura Village
The practice of buying and selling in rural areas is often simple and trust-based, but behind this simplicity often arises the problem of price clarity that has the potential to cause injustice. This study aims to analyze the pricing system in the buying and selling of agricultural tools in Damarpura Village, Buana Pemaca District, South OKU Regency, and to examine its conformity with the principles of Islamic law. The research method used is a qualitative approach with a case study design through direct observation and interviews with one seller and eleven buyers. The results of the study show that there are two payment systems, namely cash and deferral. Cash prices are agreed at the beginning of the contract, while deferred prices are only informed after payment with a significant price difference without written records. This practice contains elements of gharar (ambiguity) that are contrary to the principles of price clarity (jahl bi al-tsaman), justice ('adl), and willingness (tarādhī) in fiqh muamalah, as it creates an information imbalance between sellers and buyers. The conclusion of this study emphasizes the importance of clear pricing at the beginning of the contract, transaction recording, and muamalah fiqh education so that transactions run transparently, fairly, and in accordance with sharia principles
Copyright (c) 2025 Rita Zahara, Relit Nur Edi, Helma Maraliza https://creativecommons.org/licenses/by-sa/4.0
Critical Evaluation of Governance and Good Corporate Governance in Managing Mudharabah Deposits at Bank Aceh
The management of mudharabah deposits at Bank Aceh Syariah presents governance challenges arising from limited coordination among the Board of Commissioners, the Board of Directors, and the Sharia Supervisory Board. This study investigates how these governance organs perform their supervisory, operational, and sharia compliance roles in managing deposit funds. Unlike previous studies that focus mainly on structural aspects of governance, this research highlights the practical gaps that emerge when strategic decision-making is dominated by a single governance organ. Using a qualitative approach, data were collected through interviews, observations, and document reviews. The findings show that although the governance structure appears adequate, its implementation is hindered by restricted information flow, the Directors’ dominance in strategic decisions, and the Sharia Supervisory Board’s limited substantive involvement. These insights provide a novel contribution by illustrating how governance dynamics directly shape intermediation effectiveness and sharia compliance. The study concludes that a more integrated governance framework is essential to strengthen accountability, enhance sharia alignment, and support regional economic development
Copyright (c) 2025 Media, Marzuki, Saputra, Nuzula https://creativecommons.org/licenses/by-sa/4.0
Determination of Criteria for Income Zakat Recipients in Islamic Law at the Amil Zakat Infaq and Shodaqoh Muhammadiyah Institutions
Increasingly diverse socio-economic changes require zakat institutions to adjust the procedure for determining mustahik so that the distribution of income zakat takes place appropriately and in accordance with the principles of justice. This study aims to examine how LAZISMU Metro formulates the criteria for income zakat recipients and assesses its conformity with the principles of Islamic law. Through a qualitative approach, data was obtained from interviews with zakat managers and recipients as well as a review of official institutional documents. The findings of the study show that although LAZISMU Metro still makes eight asnaf as the basis of sharia, the institution makes practical adjustments to respond to today's social developments. The process of determining mustahik is carried out through systematic administrative stages, including submitting forms, field observations, verification, and determination in institutional meetings. The novelty of this research lies in the identification that operational modifications to asnaf can be carried out without deviating from the framework of maqāṣid al-syarī'ah, so that zakat plays a role not only as short-term assistance, but also as an instrument of empowerment and improvement of sustainable welfare. Thus, this study emphasizes the urgency of sharia-based flexibility so that zakat management remains adaptive to contemporary social challenges.
Copyright (c) 2025 Nanda Amulia Fitri, Khoiruddin, Apriansyah https://creativecommons.org/licenses/by-sa/4.0
Integrating Sharia Contracts and Digital Technology in Indonesian Digital Wallet Platforms
Digitalization in the field of Islamic finance is now a top priority, along with the rapid development of technology. This research discusses the implementation of digital contracts that comply with Sharia principles, while examining the challenges of integrating Islamic law with digital technology on electronic wallet platforms. Using a qualitative and descriptive-exploratory approach, data was collected thru literature studies and interviews with Islamic financial institutions, fintech practitioners, and users. The results show significant progress in the implementation of digital contracts, but there are still gaps in aligning Sharia rules with digital systems. The main challenges include the legal validity of digital contracts, the protection of personal data, and transaction security. This research emphasizes the importance of clear and flexible regulations to ensure that digital financial transactions remain in accordance with Sharia principles. Additionally, it is recommended to strengthen the legal framework, improve public understanding of Sharia-compliant fintech, and improve security infrastructure. Thru the analysis of real-world cases such as GoPay and LinkAja Syariah, this research proposes a model for developing digital contracts that are transparent, secure, and fully compliant with Sharia law. Overall, this research contributes to the broader discussion on Islamic digital finance by providing insights into the suitability of regulations and ethical digitalization, thus supporting the growth of a sustainable and inclusive Islamic financial ecosystem.
Copyright (c) 2025 Muhammad Robbani Ridho Robbani, Rosyadi https://creativecommons.org/licenses/by-sa/4.0
Business Law Ethics in the Perspective of Muhammadiyah Values: The Challenge of Applying Business Ethics in the Modern Era
The rapid development of information and communication technology in Indonesia's business sector has made the existing business sector increasingly complex and competitive. The application of strong ethics is very important to maintain integrity and trust among business actors, considering that the challenges faced by business actors are also based on Islamic principles. The perspective of Muhammadiyah values, which are based on Islamic teachings that prioritize justice and ethics, has an important point in making a significant contribution to overcoming the challenges that exist in business ethics today. This study aims to identify and analyze the principles of business law ethics from the perspective of Muhammadiyah values, exploring the challenges faced in the application of business ethics from the perspective of Muhammadiyah values in the modern era. This research uses a literature study research method, which is a series of activities related to collecting library data, reading and recording, and managing research materials. The context of this research is important to examine in order to strengthen the position of business ethics from the Muhammadiyah perspective.
Copyright (c) 2025 Sirait, Yuliastini, Yus, Annurdi https://creativecommons.org/licenses/by-sa/4.0
Strengthening Judicial Authority In Sharia Economic Disputes: A Legal Study Of Indonesia’s Religious Courts
This study explores the legal and institutional dynamics of Sharia economic dispute resolution in Indonesia by analyzing the impact of Law No. 3 of 2006 and Law No. 50 of 2009 on the jurisdiction and functioning of the Religious Courts. In response to the rapid growth of Islamic finance, the study investigates how Indonesia's judiciary has adapted to accommodate Sharia-based commercial transactions. Using a normative-juridical approach and library-based legal research, the study evaluates primary legislation, court rulings, and relevant scholarly discourse. The findings show that Law No. 3 of 2006 significantly redefined the role of Religious Courts by formally granting them the authority to adjudicate Sharia economic disputes. Law No. 50 of 2009 further enhanced legal clarity and institutional capacity, thus fostering a supportive environment for Islamic finance. Despite these advancements, the implementation process faces persistent challenges. These include inadequate judicial training, underutilization of alternative dispute resolution methods, and procedural inconsistencies. The study also notes a lack of public trust in Religious Courts and insufficient integration between Sharia principles and national legal standards. The study concludes that while statutory reforms have laid a robust foundation comprehensive institutional and procedural adjustments are essential for ensuring legal certainty and promoting the legitimacy of Sharia economic dispute resolution. This research contributes to the growing discourse on Islamic legal reform and offers policy-relevant insights for harmonizing religious and national legal systems in pluralistic societies.
Copyright (c) 2026 Ridwan Malik, M. Thahir Maloko, Fatmawati Fatmawati https://creativecommons.org/licenses/by-sa/4.0
Analysis of Production Factors on Agro Industry Production Value in Central Lombok Regency from an Islamic Economic Perspective
This study aims to analyze the function of production factors on the agro industry production value in Central Lombok Regency from an islamic economic perspective. It was hypothesized that an increase in production factors such as labor, capital, and raw materials would align with an increase in production value. The research employed a quantitative descriptive approach using secondary data from 2018-2022. The analysis included descriptive statistics, Compound Annual Growth Rate (CAGR), Pearson correlation, economic ratios, and productivity analysis. The results indicate a very strong correlation among production factors (r=0.944-0.999), with raw materials and production value showing the highest correlation (r=0.999). Labor productivity experienced an average decrease of 0.38% per year, while investment grew by 1.015% annually. The proportion of labor costs was only 4.72% of the production value, indicating a capital intensive characteristic. Raw material efficiency remained stable at 2.42, with value added reaching 58.66%. From an Islamic economic perspective, this industry demonstrates alignment with tawhid, but requires improvements in distributive justice ('adl) and maslahah optimization. This research contributes theoretically to the integration of Islamic economics with industrial analysis and offers practical recommendations for the development of a just and sustainable agro industry.
Copyright (c) 2025 Baiq Sufia Kasih, Syawahid Syawahid, Nining Purwati https://creativecommons.org/licenses/by-sa/4.0
The Urgency of Removing Halal Labels from Products Related to Israel: An Islamic Legal Review and MUI Fatwa Number 83 of 2023
This article discusses the urgency of revoking halal labeling of products affiliated with Israel in the perspective of Islamic law and is reviewed based on the Indonesian Ulema Council (MUI) Fatwa No. 83 of 2023 concerning Support for the Palestinian Struggle. The fatwa emphasizes that supporting the Palestinian struggle is a moral and religious obligation of Muslims, and states that it is forbidden to support parties that directly or indirectly assist Israeli aggression, including through economic transactions. This research uses a juridical-theological approach that combines Islamic legal analysis with the principles of Islamic theology, to identify the law, relevance, and urgency of revoking the halal labeling of Israeli products and their affiliates. The results of the analysis show that the revocation of halal labeling of these products is not only relevant in fiqh law, but also urgent as a form of real implementation of the principle of al-wala` wa al-bara` (the principle of solidarity and detachment in Islam) and other Islamic values, as well as a strategic effort to suppress Israel's economic dominance. Thus, the need for a review of halal certification standards is an important part of supporting the struggle for Palestinian independence
Copyright (c) 2025 Najikha Akhyati https://creativecommons.org/licenses/by-sa/4.0
The Role of Member Satisfaction in Mediating the Influence of Islamic Business Ethics and Service Quality on Loyalty in Islamic Cooperatives
This study aims to analyze the influence of Islamic Business Ethics and service quality on member loyalty, with member satisfaction as a mediating variable at KSPPS BMT Mutiara Umat Sejahtera Kudus. The research sample consisted of 168 members with data obtained through questionnaires. The analysis was conducted using the Structural Equation Modeling (SEM) method with the help of AMOS 24.0 software. The validity and reliability tests included convergent validity, average variance extracted (AVE), discriminant validity, and construct reliability. The results showed that Islamic Business Ethics did not have a direct effect on loyalty but had a significant effect on member satisfaction. Conversely, service quality has a significant effect on member satisfaction and loyalty. Member satisfaction was found to fully mediate the relationship between Islamic Business Ethics and loyalty, and partially mediate the relationship between service quality and loyalty. These findings indicate that improving Islamic Business Ethics and service quality can increase satisfaction, which in turn has an impact on member loyalty.
Copyright (c) 2025 achmad farizal https://creativecommons.org/licenses/by-sa/4.0
The Transformation of Zakat in Indonesia: Integrating Religious Obligation and State Responsibility in Pursuit of Economic Justice
This research aims to analyze the regulation of zakat in the Indonesian legal system as well as evaluate its implementation as an instrument of community economic justice, by examining the balance between religious obligations and the role of the state in the management of zakat. The research uses normative-empirical approach with descriptive-qualitative analysis method. Primary data is obtained from the study of Law No. 23/2011 on Zakat Management, its derivative regulations, and court decisions related to zakat disputes. Secondary data include reports of the National Amil Zakat Agency (BAZNAS), scientific articles, and previous research on the effectiveness of zakat in economic development. Data collection is done through document study and literature review. Data analysis uses content analysis of zakat regulations and policies to identify gaps between theory and practice. The results show that zakat regulation in Indonesia has provided strong legal legitimacy, but its implementation still faces obstacles such as institutional fragmentation between BAZNAS and LAZ. Religiously, there is still low compliance of Muslim society to give zakat. In addition, Zakat has the potential to be an effective economic redistribution tool, but its distribution has not been optimal in reducing social inequality. The role of the state in supervision and standardization of zakat management needs to be strengthened to ensure transparency and accountability. This study concludes that the integration of religious obligation and state responsibility in zakat regulation has not fully achieved the goal of economic justice, so more progressive policy reforms are needed.
Copyright (c) 2025 Restia Gustiana, Najikha Akhyati, Maria Ulfa https://creativecommons.org/licenses/by-sa/4.0
The Dynamics of Murabahah Commodity Financing Law in Islamic Banking: A Review of Muamalah Jurisprudence
Islamic banking is a financial institution based on Sharia principles, particularly in the contractual products it offers. Murabahah commodity or tawarruq financing refers to a sale and purchase transaction involving deferred payments, structured with the primary objective of obtaining immediate cash liquidity. The purpose of this study is to examine more deeply the legal status of commodity murabahah financing in Islamic banking from the perspective of fiqh muamalah, by analyzing its implementation and the boundaries set by Sharia banking regulations. The research aims to determine the validity and legality of commodity murabahah contracts based on the regulatory frameworks in three countries: Saudi Arabia, Malaysia, and Indonesia. This article is categorized as field research with a qualitative approach. The methodology used is normative legal research, presented in a descriptive-analytical manner The research results conclude that the concept of murabahah commodity financing in Islamic banking, such as in Saudi Arabia and Malaysia, is allowed to be implemented with the respective regulations and provisions of each country. Whereas in Indonesia, murabahah commodity financing is still a subject of debate among scholars, so it cannot be fully implemented in Islamic banking. Although the commodity murabahah financing product cannot yet be used, in the DSN-MUI Fatwa No. 82 of 2011, similar transactions are permitted with several additional conditions that must be implemented in the execution of the transaction contract.
Copyright (c) 2025 Muhamad Faizal Akbar https://creativecommons.org/licenses/by-sa/4.0
Reform of Islamic Inheritance Law and its Role in the Formation of National Inheritance Law
This study examines the reform of Islamic inheritance law and its role in the formation of a national inheritance law that is more just, inclusive and adaptive to social change. Using the literature research method, this study examines the principles of Islamic inheritance law and its contribution to the national legal system. The results show that the reform of Islamic inheritance law is an important part of the development of national inheritance law, with a major role in improving social justice, legal certainty, and accommodation to the diversity of society. This reform is realized through several strategies, namely: (1) increasing gender equality in the distribution of inheritance, (2) harmonizing Islamic inheritance law with civil law, (3) adjusting the principles of inheritance distribution to be more relevant to the social context, and (4) applying the concept of mandatory will to protect the rights of certain heirs. This research confirms that Islamic inheritance law reform not only plays a role in strengthening the national legal system, but also becomes a strategic element in creating a more cohesive, responsive, and just inheritance law.
Copyright (c) 2025 Hikmatullah Djamud https://creativecommons.org/licenses/by-sa/4.0
Buying and Selling Boycott Products and Maslahah Mursalah An Analysis of MUI Fatwa No. 83 of 2023
The issuance of Fatwa No. 83 of 2023 by the Indonesian Ulema Council (MUI), which calls on Muslims to avoid products affiliated with Israel, has triggered a wide social, economic and religious discourse in Indonesia. The fatwa is not merely a moral call, but rather a normative directive in Islamic law rooted in the principle of maslahah mursalah - a consideration of the public good that is not explicitly mentioned in sacred texts, but is in line with the objectives of sharia. This study analyzes the fatwa through the perspective of contemporary Islamic fiqh and assesses its broader socio-economic implications. The research uses a descriptive qualitative method with a normative-theological approach, relying on literature study as the main technique of data collection, and supported by content analysis and critical review. The results show that this fatwa is based on strong theological foundations and strengthens the collective solidarity of Muslims towards the Palestinian cause. It introduces a model of non-violent resistance through economic jihad, encouraging Muslim consumers to practice ethical consumption. However, its implementation faces challenges, including limited access to information regarding product affiliations, consumer dependence on global brands, and economic risks for small businesses. This fatwa reflects a dynamic form of contemporary ijtihad, demonstrating the active engagement of scholars in responding to global injustices. Although not legally binding, these fatwas have strong normative authority in shaping Muslim consciousness towards justice, humanity and public good. This study emphasizes the importance of policy synchronization and public education to increase the practical impact of this fatwa in Indonesia's pluralistic society.
Copyright (c) 2025 Alamsyah Alamsyah https://creativecommons.org/licenses/by-sa/4.0
The Concept of Digital Rupiah (Central Bank Digital Currency) as a Medium of Exchange in the Context of Sharia Economic Law
The development of digital technology has prompted central banks to develop Central Bank Digital Currency (CBDC), including in Indonesia with the introduction of Digital Rupiah. Although it has been legally recognized through Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (P2SK Law), its compatibility with Sharia Economic Law is still being debated. Therefore, this study aims to analyze the Digital Rupiah as a medium of exchange from the perspective of Islamic Economic Law, particularly in relation to public interest and the objectives of Sharia law. This study employs a descriptive-analytical qualitative method with a normative approach, examining relevant regulations and comparing the concept of the Digital Rupiah with principles in Islamic Economic Law based on literature reviews from academic sources, scientific journals, and official documents from the Bank of Indonesia. The results of the study indicate that the Digital Rupiah is consistent with the objectives of Sharia law, particularly in terms of hifzh al-mal (preserving wealth) through value stability and hifzh al-aql (preserving intellect) through transaction transparency and technology-based financial inclusion. Additionally, the Digital Rupiah enhances hifzh an-nafs (preserving life) through a safer financial system. The Digital Rupiah can be accepted under Islamic Economic Law, provided its implementation remains within the framework of justice, public interest, and is free from riba gharar and maisir. However, there are still several challenges faced by the Digital Rupiah, such as the need for further regulation regarding distribution, ownership, user protection, transaction mechanisms, and conversion, the need for digital security updates, and educating the public to ensure optimal distribution and usage.
Copyright (c) 2025 Muhammad Fakhriel Zayida https://creativecommons.org/licenses/by-sa/4.0
The Effect of Boycotts on Stock Volatility: An Event Study
This research investigates the impact of the MUI (Majelis Ulama Indonesia) fatwa number 83 of 2023, which calls for a boycott of products affiliated with Israel, on the stock performance of targeted companies. The primary objective is to analyze market reactions to the fatwa announcement, employing an event study approach to measure abnormal stock returns before and after the announcement. Data was collected using purposive sampling from companies identified as boycott targets, including PT. Fast Food Indonesia Tbk, PT. Map Boga Adiperkasa Tbk, PT. Sarimelati Kencana Tbk, and PT. Unilever Indonesia Tbk. The findings reveal a significant decline in abnormal returns for the targeted companies following the fatwa announcement, indicating a negative investor reaction that led to increased selling activity. This study highlights the strategic implications for companies facing boycotts, emphasizing the need for risk mitigation strategies in response to consumer sentiment. Additionally, it suggests further research incorporating qualitative methods to delve deeper into investor behavior regarding such fatwas.
Copyright (c) 2025 Nur Hishaly GH, Muh Ginanjar, Muhammad Nurhadi N, Wafiq Asizah
Implementasi Strategi Bauran Pemasaran Menurut Ekonomi Islam pada Bisnis Batik Lokal Khas Lebak
The marketing mix strategy according to Islamic economics must pay attention to the criteria and provisions of good and halal elements that have been determined in Islam, the goal is that the business carried out gets the pleasure of Allah. The current condition, the marketing mix strategy according to Islamic economics has been widely implemented in various businesses or businesses, one of which is in the local batik business typical of Lebak.The purpose of the research is to examine and analyze the implementation of the marketing mix strategy according to Islamic economics in the local batik business typical of Lebak. This research uses a qualitative method with a phenomenological research type, while the data collection technique uses observation and interviews. The results of this study found that the marketing mix strategy according to Islamic economics in the local batik business typical of Lebak has been implemented through aspects of product, price, place and promotion, although not yet optimal. Batik products are made from halal and good materials, have economic value and have many benefits for the community. The sales price of batik is set to regulate distribution and realize a balance between production and consumption levels, and is based on the prevailing market mechanism. The place where batik is sold is good, clean and safe and comfortable, does not interfere with public health or does not cause waste pollution. Batik marketing promotion has been carried out with good attitudes and behavior, cooperative relationships, good service and offering product choices according to consumer desires. The conclusion of this research is that the marketing mix strategy according to Islamic economics has been implemented in the local batik business typical of Lebak. The results of this study are expected to provide new understanding or solutions to the problems faced by local batik entrepreneurs in applying the principles of Islamic economics.
Copyright (c) 2025 samudi samudi, Soleh Soleh, Budiman Budiman
Kepatuhan Syariah, Manajemen Laba dan Kepemilikan Kas: Bukti Empiris pada Perusahaan Manufaktur di Indonesia
Penelitian ini menyelidiki apakah terdapat hubungan antara kepemilikan kas dan manajemen laba pada perusahaan yang patuh pada syariat atau Shariah Compliance Firms (SCF) dan perusahaan yang tidak patuh pada syariat atau Non-Shariah Compliance Firms (NSCF). Sampel kami terdiri dari Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012 hingga 2019. Hasil kami menunjukkan bahwa terdapat hubungan yang lebih kuat antara praktik manajemen laba dan kepemilikan kas di SCF dibandingkan di NSCF. Hasil ini menunjukkan bahwa SCF lebih mungkin untuk terlibat dalam manajemen laba yang meningkatkan kepemilikan kas dibandingkan NSCF. Secara keseluruhan, penelitian kami memberikan bukti empiris yang mendukung free cash flow theory. Pembahasan mengenai SCF masih kurang dipelajari dibandingkan dengan penelitian yang banyak dilakukan pada sektor perbankan syariah. Meskipun penelitian sebelumnya telah menyelidiki perbandingan SCF dan NSCF, hubungan antara keduanya sangatlah kompleks. Permasalahan keagenan dalam manajemen SCF bersifat unik dan perlu diselidiki.
Copyright (c) 2024 Fitra Izzadieny, Nor Rahma Rizka, Nor Rahma Rizka, Kristianto Tricahya Prabowo, Kristianto Tricahya Prabowo
Fintech P2P Lending: The Phenomenon of the Digital Financial Industry, Problems, and an Analysis from the Perspective of Islamic Economic Law
The P2P lending industry in Indonesia has rapidly developed as an alternative financing option for the public, particularly for micro, small, and medium enterprises (MSMEs). This study aims to analyze the phenomenon of fintech P2P lending, including the opportunities it offers and the challenges the industry faces, with an emphasis on the perspective of sharia economic law. However, this growth encounters challenges, including the presence of illegal P2P lending platforms, a lack of public understanding of sharia-compliant financial products, and regulatory hurdles. This research uses a literature review method to collect relevant data and information from various sources, including reports from the Financial Services Authority (OJK) and previous studies. The findings indicate that while fintech P2P lending holds great potential to enhance financial inclusion and support economic growth, strict regulations and public education are crucial to ensuring compliance with sharia principles. Therefore, this study recommends increased cooperation between regulators, industry players, and the public to create a healthy and sustainable fintech ecosystem.
Copyright (c) 2024 Aulia Azka, Maria Arista Ulfa
Penerapan Metode Ta’zir dalam Sistem Perjanjian Utang Piutang Pata’gal Lita pada Suku Mandar Sulawesi Barat
Ta’zir, yang berasal dari kata "ta’dib" (memberi pelajaran), secara konseptual mencakup larangan, pencegahan, teguran, hukuman, dan tindakan disiplin. Dalam hukum Islam, denda adalah bentuk hukuman yang melibatkan pembayaran uang. Penelitian ini belum ada yang membahas penggunaan ta’zir dalam konteks utang-piutang, meskipun banyak orang meminjam uang untuk memenuhi kebutuhan hidup mereka. Di Sulawesi Barat, khususnya di suku Mandar, praktik gadai tanah (pata’gal lita) sering dilakukan tanpa melibatkan lembaga resmi. Penelitian ini, berjudul *Penerapan Metode Ta'zir dalam Sistem Perjanjian Utang Piutang Pata'gal Lita pada Suku Mandar*, menggunakan metode kualitatif dengan pendekatan etnografi, dan mengumpulkan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan dua bentuk perlakuan terhadap denda di masyarakat Mandar: pertama, tidak ada denda saat jatuh tempo dan utang hanya diperpanjang; kedua, denda dikenakan sebagai persentase bunga dari pokok pinjaman dan diakui sebagai pendapatan oleh pihak peminjam. Metode kedua bertentangan dengan prinsip akuntansi syariah menurut Fatwa MUI No. 17/DSN-MUI/IX/2000.
Al-‘Urf dan Al-‘Adah: Relevansi dan Tantangannya dalam Pembentukan Hukum Ekonomi Islam
This research discusses the relevance and challenges of al-‘Urf and al-‘Adah in the context of rapid fintech development and globalization. Al-‘Urf, the commonly accepted customs within society, and al-‘Adah, local traditional practices, serve as secondary sources of law in Islam that provide flexibility in adapting Sharia law to social and economic changes. The advancement of technology and globalization has created new dynamics in economic practices that do not always align with classical Islamic law. Challenges such as cashless transactions, peer-to-peer lending, and digital investments often require new assessments through the principles of al-‘Urf and al-‘Adah to remain by Sharia. This research uses a qualitative approach through interviews and literature studies to identify the relevance, challenges, and solutions for applying al-‘Urf and al-‘Adah in the digital context. The research findings indicate cross-sector collaboration between scholars, academics, and business practitioners is necessary to establish adaptive Sharia standards. By recognizing new practices that do not contradict Islamic principles, al-‘Urf and al-‘Adah have the potential to strengthen justice and ethics in fintech transactions, as well as support the sustainability of the sharia economy in the global era.
Kontribusi Jual Beli Online dalam Mendukung Pemulihan Ekonomi: Perspektif Ekonomi Syariah di Masa Pasca Pandemi
Pasar Majene adalah pusat perputaran ekonomi, khususnya dalam sektor jual beli, karena mayoritas masyarakat Majene bekerja di bidang perdagangan. Pandemi COVID-19 mengakibatkan diberlakukannya Pembatasan Sosial Berskala Besar (PSBB), dan dampaknya masih dirasakan hingga pasca pandemi, menyebabkan kebingungan di kalangan pedagang di Pasar Sentral Majene mengenai cara memutar roda perekonomian. Penelitian ini bertujuan untuk mengetahui bagaimana jual beli online dapat menjadi peluang untuk meningkatkan perekonomian dan untuk mengidentifikasi kelemahan serta keunggulan jual beli online bagi masyarakat Majene. Penelitian ini menggunakan metode field research dengan pendekatan kualitatif deskriptif, menggunakan sumber data primer dan sekunder. Metode pengumpulan data meliputi observasi, wawancara, dan pengamatan melalui YouTube. Hasil penelitian menunjukkan bahwa untuk mengatasi permasalahan ekonomi, para pedagang di Pasar Sentral Majene menambah metode penjualan mereka dengan sistem jual beli online menggunakan aplikasi WhatsApp dan Facebook. Mereka mengunggah gambar-gambar dagangan mereka di aplikasi tersebut. Kelemahan dari jual beli online adalah penjual harus selalu siap dengan kuota internet, rajin membuka aplikasi, menghadapi keraguan konsumen terhadap barang dagangan, dan seringkali diminta untuk menyediakan ongkos kirim gratis. Namun, jual beli online juga memiliki keunggulan seperti dapat berjualan dari rumah, tetap dapat berkumpul dengan keluarga, pekerjaan rumah tetap terkontrol dan selesai dengan baik, menghemat biaya transportasi ke pasar, serta menghemat biaya kebersihan di pasar.
Zakat dan Transformasi Digital: Tantangan dan Peluang Pengelolaan Zakat Era Modern Berdasarkan Perspektif Hukum Syariah
Digital transformation has an impact on various aspects of human life, including the way humans connect with God and fulfill their responsibilities as servants. For example, digital transformation is also bringing changes to conventional zakat mechanisms towards zakat that is integrated with internet and digital technology. This research aimed to explore the mechanism of zakat in the digital transformation era, the opportunities that arise, and the challenges that must be faced. This study used a qualitative approach, with data obtained from various literature studies. The results of the study showed that digital zakat has a unique mechanism that distinguishes it from conventional zakat management, including: 1) efficiency of the target selection system; 2) accessibility and convenience; 3) transparency and accountability; 4) efficient distribution and scale expansion; 5) ethical considerations; 6) individual interactivity and community involvement. In addition to individual interactivity and community involvement, the entire mechanism has complied with and is in accordance with Islamic law. Opportunities from the implementation of digital zakat are related to efficiency, the broader impact of zakat, and increased awareness and compliance of zakat payers. 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Locked="false" Priority="41" Name="Plain Table 1"/> <w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/> <w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/> <w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/> <w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/> <w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 1"/> <w:LsdException 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7 Colorful Accent 2"/> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 3"/> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 3"/> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 3"/> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 4"/> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/> <w:LsdException 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Name="Grid Table 4 Accent 6"/> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 6"/> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 6"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 1"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 1"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 1"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 2"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 2"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 2"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 3"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 3"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 3"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 4"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 4"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 4"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 5"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 5"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 5"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 5"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 5"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 5"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 5"/> <w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 6"/> <w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 6"/> <w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 6"/> <w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 6"/> <w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 6"/> <w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 6"/> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 6"/> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <![endif]-->Islamic law; digital transformation; digital zakat; zakat management.
Copyright (c) 2024 Gatot Sujantoko, Muh. Nashirudin, Fairuz Sabig
Analisis Determinan yang Mempengaruhi Keputusan Menggunakan Produk Bank Islam Thailand: Minat sebagai Variabel Intervening
Bank Islam sering disebut dengan Bank Syariah di Indonesia, bank tersebut banyak diminati oleh kalangan masyarakat muslim, akan tetapi bank tersebut hadir pada negara yang memiliki populasi muslim minoritas. Penelitian ini bertujuan untuk mengetahui pengaruh religiusitas, kepercayaan dan literasi keuangan Syariah yang dimiliki responden terhadap keputusannya untuk menggunakan produk Bank Islam Thailand dengan minat sebagai variabel intervening. Dengan menggunakan metode kuantitatif serta pendekatan asosiatif, data yang digunakan ialah data primer dengan objek penelitian karyawan dan guru di Yayasan Sangkhom Islam Wittaya School, Sadao menggunakan sampel jenuh sehingga diperoleh 52 responden. Adapun dalam menganalisis data menggunakan SEM dengan bantuan software SmrtPLS. Hasil dari penelitian ini menunjukkan bahwasanya: (1) hubungan religiusitas terhadap keputusan menggunakan tidak berpengaruh; (2) hubungan kepercayaan terhadap keputusan menggunakan berpengaruuh positif; (3) literasi keuangan Syariah terhadap keputusan menggunakan berpengaruh positif; (4) religiusitas terhadap minat tidak berpengaruh; (5) kepercayaan terhadap minat berpengaruh positif; (6) literasi keuangan Syariah terhadap minat berpengaruh positif; (7) religiusitas terhadap keputusan menggunakan dengan minat sebagai variabel intervening tidak berpengaruh; (8) kepercayaan terhadap keputusan menggunakan dengan minat sebagai variabel intervening berpengaruh positif; (9) literasi keuangan Syariah terhadap keputusan menggunakan dengan minat sebagai variabel intervening berpengaruh positif; (10) keputusan menggunakan terhadap minat berpengaruh positif.
Copyright (c) 2024 Sabrinah Nurfalah Hasanah
Analisis Perilaku Konsumen dalam Pembelian Produk Farmasi Halal di Kota Parepare
Farmasi halal merupakan salah satu produk konsumsi dengan tingkat urgensi yang tinggi dalam kehidupan masyarakat muslim. Namun, masih sangat sedikit studi empiris yang menganalisis perilaku konsumen dalam pembelian produk farmasi halal di Indonesia. Penelitian ini bertujuan mengetahui faktor-faktor yang mempengaruhi keputusan konsumen dalam membeli produk farmasi halal, menggunakan teori perilaku konsumen yang terdiri dari variabel sosial, pribadi, psikologis, dan keputusan pembelian, serta mengkaji relevansi antara perilaku pembelian konsumen dengan implementasi maqashid syari’ah dalam berkonsumsi. Dengan menggunakan metode kuantitatif, penelitian ini mengambil data primer dari hasil kuisioner pada 100 muslim Kota Parepare dan dianalisis menggunakan metode SEM-PLS dengan program SmartPls 4.0. Hasil Penelitian menunjukkan bahwa: (1) faktor sosial berpengaruh positif dan signifikan terhadap keputusan pembelian produk farmasi halal, dibuktikan dari path coefficients sebesar 0,296 dan nilai signifikansi 0,012<0,05 ; (2) faktor pribadi berpengaruh positif dan signifikan terhadap keputusan pembelian produk farmasi halal, dibuktikan dari path coefficients sebesar 0,190 dan nilai signifikansi 0,047<0,05; (3) faktor psikologis berpengaruh positif dan signifikan terhadap keputusan pembelian produk farmasi halal, dibuktikan dari path coefficients sebesar 0,470 dan nilai signifikansi 0,000<0,05; (4) Seluruh variabel eksogen memenuhi maqashid syari’ah, artinya faktor sosial, pribadi, dan psikologis dalam mempengaruhi perilaku pembelian konsumen telah mengimplementasikan unsur-unsur maqashid syari’ah dalam kegiatan konsumsinya.
Copyright (c) 2024 Sri Fatimah Rahmatillah, Syahriyah Semaun, Andi Bahri S, Darmawati Darmawati, Muzdalifah Muhammadun
Analisis Sistem Akuntansi Syariah melalui Rekonstruksi Landasan Pendekatan Normatif dan Historis pada Sistem Ekonomi Islam
Wacana ekonomi syariah dimulai dengan ide ekonomi bisnis yang tidak bergantung pada praktik riba. Sistem ekonomi syariah memerlukan dukungan berbagai perangkat untuk mencapai tujuan ideal dari ekonomi syariah. Salah satu bentuk perangkat pendukungnya adalah sistem informasi, alat pengukur, dan alat pertanggungjawaban. Inilah yang dikenal dengan akuntansi syariah dengan landasan Al Quran dan Hadis. Masih banyak praktik-parktik akuntansi syariah yang tidak menerapkan secara tepat landasan tersebut. Ini mengakibatkan akuntansi Islam kehilangan unsur kemurniannya karena lebih mempraktekkan teori-teori yang ada di dalam akuntansi konvensional. Tujuan dari penelitian ini adalah untuk merekonstruksi kembali landasan normatif serta historis dari akuntansi syariah. Sehingga akuntansi Islam terbentuk menjadi akuntansi yang murni berpedoman pada sumber utamanya Al Quran dan Hadis. Meteodologi yang digunakan dalam penelitian ini adalah kepustakaan atau Libarary Research. Riset kepustakaan salah satu bentuk metode dari penelitian jenis kualitatif. Data-data dan bahan yang digunakan untuk kajian dalam penelitian ini bersumber dari berbagai jurnal, buku, kitab dan sebagainya. Berdasarkan penelitian, terungkap bahwa akuntansi Islam, atau yang juga dikenal sebagai akuntansi syariah, telah diperintahkan secara normatif dalam Al Quran. Dalam transaksi keuangan atau penyusunan laporan akuntansi diarahkan untuk mematuhi prinsip-prinsip pertanggungjawaban, keadilan, dan kebenaran. Secara historis, sistem akuntansi Islam untuk pertama kalinya telah diterapkan pada zaman Rasulullah. Kewajiban perintah agar mencatat transaksi tanpa tunai yang menjadi faktor agar umat Islam pada masa itu untuk lebih memperhatikan tata cara pencatatan transaksi mereka. Hingga akuntansi syariah pun terus berkembang sampai ke zaman era modern.
Copyright (c) 2024 Erty Rospyana Rufaida
Pengaruh Digitalisasi, Literasi Keuangan Syariah, dan Gaya Hidup terhadap Perilaku Menabung Nasabah Generasi Z di Kota Mataram
Perkembangan teknologi digital telah mengubah cara Generasi Z di Kota Mataram mengatur keuangan mereka, cenderung menggunakan layanan online dan aplikasi keuangan. Namun pemahaman mereka tentang konsep keuangan dasar masih perlu ditingkatkan. Gaya hidup yang dipengaruhi tren dan media sosial juga mendorong perilaku konsumtif, menghambat kebiasaan menabung dan perencanaan keuangan jangka panjang. Penelitian ini bertujuan untuk mengevaluasi dampak digitalisasi, literasi keuangan, dan gaya hidup terhadap perilaku menabung nasabah generasi Z di Kota Mataram. Penelitian ini merupakan studi kuantitatif yang menerapkan metode analisis pengaruh dengan mengukur indikator menggunakan teknik survei terhadap responden. Kuisioner disebarkan untuk mengumpulkan data dari nasabah generasi Z yang tinggal di Kota Mataram, yang dianggap sebagai populasi tak terbatas, dengan penerapan teori Lemeshow untuk menentukan sampel. Hasil penelitian menunjukkan bahwa digitalisasi (X1) tidak memiliki pengaruh signifikan terhadap perilaku menabung, literasi keuangan syariah (X2) memiliki pengaruh signifikan terhadap perilaku menabung, dan gaya hidup (X3) tidak memiliki pengaruh signifikan. Hasil penelitian ini menunjukkan bahwa pentingnya peningkatan literasi keuangan syariah di kalangan generasi Z dalam konteks menabung. Kesimpulan ini memberikan arahan bagi lembaga keuangan dan pendidikan untuk fokus pada upaya meningkatkan pemahaman keuangan nasabah generasi Z sebagai strategi efektif dalam mendorong kebiasaan menabung. Dengan demikian, literasi keuangan dapat dianggap sebagai kunci utama dalam membentuk perilaku keuangan yang positif pada generasi Z
Implementasi Gugatan Sederhana (Small Claim Court) Dalam Penyelesaian Sengketa Ekonomi Syari’ah Di Pengadilan Agama Kota Makassar
Penelitian ini berjudul Implementasi Gugatan Sederhana (Small Claim Court) Dalam Penyelesaian Sengketa Ekonomi Syariah Dipengadilan Agama Kota Makassar. Permasalahan dalam penelitian ini adalah bagaimana implementasi gugatan sederhana dan bagaimana efektifitas gugatan sederhana dibandingkan dengan gugatan biasa dalam penyelesaian sengketa di Pengadilan Agama Makassar. Penelitian ini bertujuan untuk mengetahui implementasi gugatan sederhana dan efektifitas gugatan sederhana dibandingkan dengan gugatan biasa dalam penyelesaian sengketa di Pengadilan Agama Makassar. Penelitian ini Menggunakan metode kualitatif wawancara dan observasi yang dilakukan di Pengadilan Agama Makassar yang berlangsung 2 bulan mulai dari Desember 2021 sampai Februari 2022. Hasil penelitian menunjukkkan praktik gugatan sederhana di Pengadilan Agama Makassar pada tahun 2015-2021 hanya ditemukan 1 (satu) perkara ekonomi syariah yang terdaftar sebagai gugatan sederhana yaitu perkara 001/Pdt.G.S/ PA.Mks. Pengadilan Agama Makassar berhasil menyelesaikan sengketa ekonomi dengan lebih mudah dan tdk memakan biaya yang mahal. Salah satu bentuk Implementasi dan efektifitas gugatan sederhana (Small Claim Cour) dengan waktu penyelesaian perkara 25 hari sejak hari sidang pertama ditentukan, Nilai gugatan paling banyak Rp. 500.000.000- (lima ratus juta rupiah). Dibandingkan dengan perkara 995/Pdt.G Mks dengan proses yang lebih lama. Kesimpulannya penyelesaian sengketa ekonomi syari’ah dengan menggunakan gugatan sederhana (Small Claim Cour) lebih efektif dan efiseen dari penyelasaian sengketa ekonomi pada umumnya
Copyright (c) 2023 St. Saleha Madjid, Saidin Mansyur, Nuraini Nuraini
Implementasi Hukum Perlindungan Konsumen Melalui Literasi Pemasaran Digital dan Legalitas Produk UMKM di Kabupaten Purbalingga
Industri Usaha Mikro Kecil Menengah sering berhadapan dengan masalah penerapan teknologi, pemasaran dan legalitas atau perizinan usaha. Di era teknologi saat ini, UMKM seharusnya mampu menerapkan pemasaran berbasis digital, dan memenuhi legalitas produknya dalam rangka melindungi hak dan kewajiban konsumen, sebagaimana diamanahkan dalam peraturan perundang-undangan. Problematika tersebut melatarbelakangi perlunya dilaksanakan kajian yang mendalam, sehingga tujuan peneliti yaitu melakukan analisis terhadap pengaruh literasi pemasaran digital dan legalitas produk terhadap kepatuhan berusaha serta kepatuhan berusaha terhadap implementasi perlindungan konsumen. Metode Structural Equation Modeling (SEM) digunakan dalam penelitian explanatory research ini dan diperkuat dengan analisis kuantitatif dan teknik purposive sampling agar mendapatkan hasil yang reliabel. Hasil penelitian dapat disimpulkan bahwa literasi pemasaran digital dan legalitas prodak berpengaruh signifikan terhadap kepatuhan berusaha. Selanjutnya, kepatuhan berusaha berpengaruh signifikan terhadap perlindungan konsumen. Hal ini dapat diartikan bahwa perlindungan hukum bagi konsumen UMKM dapat diimplementasikan melalui peningkatan literasi pemasaran digital dan legalitas produk UMKM, karena literasi pemasaran digital dan legalitas produk berpengaruh terhadap kepatuhan berusaha pelaku UMKM
Copyright (c) 2023 Widadatul Ulya, Agustin Riyan Pratiwi, Nesti Utami