Al Maal: Journal of Islamic Economics and Banking
Al Maal : Journal of Islamic Economics and Banking (E-ISSN: 2580-3816) adalah jurnal ilmiah yang diterbitkan oleh Program Studi Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Tangerang. Terbit 2 (dua) kali dalam setahun yaitu bulan Januari dan Juli. Jurnal ini dibentuk sebagai dukungan terhadap perkembangan Ekonomi Islam dan Perbankan Syariah yang semakin pesat. Perkembangan tersebut perlu didukung penelitian yang baik. Jurnal ini diharapkan sebagai upaya menyebarluaskan hasil penelitian maupun hasil pemikiran berupa konseptual/gagasan yang kaitanya dengan riset Ekonomi Islam dan Perbankan Syariah. Jurnal Al Maal berfokus pada masalah utama dalam pengembangan Ilmu Ekonomi Islam dan Perbankan Syariah dalam bentuk pemikiran konseptual/gagasan dan hasil penelitian meliputi: Ekonomi Islam ( Mikro dan Makro ); Pemikiran dan Sejarah Ekonomi Islam; Bisnis Islam; Bank Syariah dan Lembaga Keuangan Syariah Non Bank; Akuntansi Syariah; Muamalah / Hukum Ekonomi Syariah; Fikih dan Manajemen ZISWAF. Pada tahun 2021 berdasarkan SK Kemendikbud Ristekdikti Nomor : 5162/E4/AK.04/2021 Jurnal Al Maal telah memperoleh Akreditasi SINTA 4 terhitung mulai Volume 1 Nomor 1 Tahun 2019 sampai Volume 5 Nomor 2 Tahun 2023.
Authors grant the journal right to publish the work licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal Penulis memberikan kepada jurnal al maal hak untuk menerbitkan karya yang dilisensikan di bawah Lisensi Atribusi Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan kepengarangan karya dan publikasi awal dalam jurnal ini
Sertifikasi Halal sebagai Instrumen Kepercayaan Pasar: Studi Komparatif Produk Halal Bersertifikat dan Non-Bersertifikat
This study analyzes the role of halal certification as a market trust instrument through a comparative study of certified and non-certified products. Using a systematic literature review of reputable journals, the research synthesizes findings on the impact of certification on consumer trust and market competitiveness. Halal certification functions as both a quality signal and a guarantee of Sharia compliance—essential for Muslim consumers and appealing to non-Muslims. Comparative results indicate that certification enhances the competitiveness of MSMEs; however, its influence on consumer purchase decisions varies and is often not statistically significant. Factors such as religiosity, halal awareness, and price tend to play a more dominant role. Perceptions of non-certified products are shaped by assumptions of inherent halalness or social recommendations, with certification often perceived as an “added value.â€ In conclusion, halal certification serves as a complex instrument of market trust, influenced by contextual factors and consumer characteristics. A holistic approach to halal management is recommended to strengthen consumer trust.
PENGARUH PENGGUNAAN DANA ZAKAT TERHADAP PEMBERDAYAAN EKONOMI MASYARAKAT DI BAZNAS KOTA TANGERANG
Zakat plays a very strategic role in poverty alleviation and economic development. Unlike other sources of funding for development, zakat has no net return other than the blessing of Allah. The purpose of this study is to determine how the zakat fund distribution system will be used for community economic empowerment and how much influence the use of zakat funds on community economic empowerment in a case study at Baznas Tangerang City. The type used in this study is the Quantitative Method. The data analysis method uses the Classical Assumption Test which includes, Normality Test, Heteroscedasticity Test, Autocorrelation Test and Simple Linear Regression Test. Hypothesis Test which includes the Determination Coefficient Test (R2) and t Test (Partial Test). The results of this study conclude that based on the t test shows that the p value (sig.) of 0.009 is smaller than alpha 0.05 which means the use of zakat funds has a positive effect on community economic empowerment. Based on the coefficient of determination it can be seen that the independent variable explains the dependent variable by 21.4% while 78.6% is explained by other variables. Keywords: Zakat; Empowerment; Economy; Society
Hak Cipta (c) 2025 SABIK KHUMAINI, Samsuri Samsuri
Pengaruh Teknologi Informasi, Risiko Dan Handling Complaint Terhadap Penggunaan Internet Banking
This study aims to determine how and how much influence information technology, risk and complaint handling have on customer interest in using internet banking at BSI KCP Tangerang Karawaci Mutiara. This study uses a quantitative approach, the type of research conducted is a survey, the research instruments used are questionnaires, interviews and documentation. The sample in this study were customers of BSI KCP Tangerang Karawaci Mutiara who use internet banking. Data analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, F test. The results of this study indicate that information technology variables partially have a significant positive effect on customer interest in using internet banking, risk variables partially have a significant negative effect on customer interest in using internet banking and complaint handling variables partially have a significant positive effect on customer interest in using internet banking. And information technology variables, risk and complaint handling simultaneously have a significant positive effect on customer interest in using internet banking Then based on the results of the coefficient of determination it can be seen that the independent variable can explain the dependent variable by 58.3% and 41.7% is explained by other variables. Keywords: Information Technology; Risk; Complaint Handling; Internet Banking
Hak Cipta (c) 2026 Samsuri Samsuri, SABIK KHUMAINI
Peran Wakaf Masjid dalam Pengembangan Ekonomi Umat
Mosques serve functions beyond mere places of worship, notably through mosque waqf (endowments) as a form of Islamic philanthropy. This study examines the significant role of mosque waqf in developing the Muslim community's economy, emphasizing how effective waqf management can enhance societal welfare. Employing a qualitative-descriptive approach, this research conducts a literature review of sources related to waqf and the Muslim economy. Findings indicate that mosque waqf holds substantial potential as an instrument for economic empowerment—such as through the productive utilization of waqf assets for funding micro-enterprises, education, and social services. However, this potential remains underutilized due to traditional management practices limited to religious functions. The study concludes that innovative, professional, accountable, and Sharia-compliant management of mosque waqf is essential to enable waqf funds and assets to contribute effectively to poverty alleviation and the enhancement of community welfare. Â Keywords: Mosque Waqf; Islamic Philanthropy; Economic Empowerment; Community Welfare
Etika Ekonomi Islam Dalam Pengelolaan Dana Zakat Oleh Mahasiswa Yang Menjadi Relawan Lembaga Amil Zakat
This study analyzes the relationship between the understanding of Islamic economic ethics of volunteer students and its application in the management of zakat funds. With descriptive and inferential quantitative methods, data was collected through questionnaires on volunteer students of amil zakat institutions. The results showed that the understanding of Islamic economic ethics among volunteer students was good on average (4.12/5), but the implementation was slightly lower (3.96/5). There are indicators that need to be improved, such as fiqh related to amil status and open reporting. There was a strong correlation between comprehension and ethical application (0.693, p < 0.01), indicating that better understanding contributes to better implementation. Understanding of ethics contributed significantly (48.1%) to the variation in implementation, increasing to 59.1% by including organizational experience and educational background. Strengthening the capacity of volunteers through training, organizational experience, and Islamic education is very important for the application of ethics in zakat management. The volunteer training curriculum should include technical, ethical, and fiqh aspects of zakat in an applicative manner. Amil zakat institutions need to improve digital reporting, transparency, and performance evaluation based on Islamic values. Collaboration between universities and zakat institutions is recommended to create a sustainable volunteer development ecosystem, integrate sharia maqasid, and strengthen institutions for fair, transparent, and impactful zakat management. Â Keywords: Ethics, Islamic Economic, Zakat, Volunteer, Institution.
PENGARUH PENDAPATAN ANGGOTA TERHADAP JUMLAH PERMINTAAN PEMBIAYAAN RUMAH TANPA UANG MUKA DI KOPERASI SYARIAH BENTENG MIKRO
Islamic cooperative is a business entitiy whose members are individuals or cooperative legal entities that base their activities on Islamic principles as well as people's economic movements based on the principle of family. The purpose of this study is to determine how the influence of member income on the number of requests for home financing without down payment and how much the number of requests for home financing without down payment in the Benteng Mikro Indonesia Islamic cooperative. The type of research in this quantitative study uses primary data by distributing questionnaires. The data analysis method uses the Classical Assumption Test which includes, Normality Test, Heteroscedasticity Test and Simple Regression Test including the t-test (partial) and the Correlation Test of Determination (R²). The results of this study conclude that member income has a significant influence on the number of requests for home financing without down payment in the Benteng Mikro Indonesia Islamic cooperative. Based on the Determination Coefficient (R²) it can be seen that the member income variable explains the home financing variable without down payment by 14.3% and the remaining 85.7% is determined or explained by other variables not included in this study. Keywords: Income, Commers, Financing, Islamic cooperative.
Pengaruh Zakat, Infak dan Sedekah Terhadap Kesejahteraan Mustahik di Baznas Kota Tangerang di Masa Pandemi Covid-19
This study aims to determine the effect of zakat, infaq and alms on the welfare of mustahik in the BAZNAS Tangerang City during the COVID-19 pandemic. This type of research is a quantitative approach. The data used is primary data obtained based on respondents' answers to the questionnaire distributed by researchers to mustahik in BAZNAS Tangerang City. The data analysis method uses the Classical Assumption Test which includes the Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, Multiple Regression Analysis, F Test, Adjusted R Square Test, and t Test. The results of this study indicate that partially Zakat has a significant positive effect on the welfare of mustahik. Infaq has a significant positive effect on the welfare of mustahik. Alms have a significant positive effect on the welfare of mustahik. Furthermore, simultaneously zakat, infaq and alms have a significant positive effect on mustahik with a level of significance of less than 5%. Meanwhile, based on (R2), it can be seen that the value of Adjusted R Square is 84.5%. It means that the ability of the independent variable to explain the variance of the dependent variable is 84.5% and 15.5% is explained by other variables.
Hak Cipta (c) 2023 Sabik Khumaini, Muhammad Dinal Abdullah, Warto Warto
The Effectiveness of Zakat Disbursement by Amil Zakat Institutions in Indonesia
The Amil Zakat Institute (LAZ) is an institution licensed to assist the National Board of Zakat (Baznas) in collecting, distributing, and utilizing zakat. One of the main tasks of the LAZ is to distribute zakat to mustahiq in the Very Effective category. This study compares the effectiveness of zakat disbursement at the Amil Zakat institution. The effectiveness of the allocation-to-collection ratio (ACR) method was determined using Zakat core principles (ZCP). The objects used in this research are the financial statements of the National Zakat Institute, including LAZ IZI, LAZ Rumah Zakat, and LAZ Dewan Dakwah. Measurements were performed from 2015 to 2019. The results of the study found that the level of disbursement effectiveness from 2016 to 2019 was LAZ Dewan Dakwah (n=101% highly effective category), LAZ IZI (n=92% highly effective category) ), and LAZ Rumah Zakat (n=88% effective category). The implication is that the three LAZs have advantages in terms of their disbursement. Therefore, it is suggested to optimize the collection of zakat through LAZ. Therefore, the benefits of zakat are increasingly felt by mustahiq
Hak Cipta (c) 2021 Efri Syamsul Bahri, Indra Utama, Zainal Arif, Muhamad Zaedi, Ade Salamun
Tingkat Literasi Zakat pada Mahasiswa terhadap Minat Pembayaran Zakat Era Digital
This research aims to examine and determine the level of zakat literacy among students regarding their interest in paying zakat in the digital era. The type of approach in this research is quantitative using primary data obtained through a questionnaire based on respondents' answers which the researcher distributed to students at the FEB UIN Syarif Hidayatullah Jakarta Campus. The analytical method in this research uses the Structural Equation Modeling (SEM) application using the analytical tool used in this research, SmartPLS version 4 software. The results of this research show that interest in paying zakat in the digital era is significantly influenced by the level of zakat literacy among students. This research proves that every change in students' zakat literacy will affect the level of interest in paying zakat. Based on (R2), it can be seen that the R-Square value for Y1 Interest in Paying Zakat is 0.232, meaning that the influence of X1 Zakat Literacy on Interest in Paying Zakat is 23.2% (moderate) and 76.8% is explained by variables outside the research. Meanwhile, the Adjusted R-Square value has a value of 0.224 or 24% which is included in the weak category.
Hak Cipta (c) 2024 Zhenika Devi Ayuningtias, Syihan Maulaya Syaharani, Nurul Hikmah Maulidah, Hasna Hamidatul Haq, Diamantin Rohadatul Aisy
Peranan Bank Syariah Indonesia dalam Memajukan Sektor Industri Makanan Halal
This research aims to determine the role of Indonesian Sharia Banking in advancing the halal food industry in Indonesia and determine the types of financing products used. This research is descriptive qualitative in nature, the data sources the author uses are primary and secondary data. Data collection was carried out by means of observation, interviews, literature study and documentation. The results of this research show that Bank Syariah Indonesia plays a role in developing the halal food industry in Indonesia through; (a) KUR financing products, namely BSI KUR Micro and BSI KUR Small. This funding also supports the development of halal food businesses for micro-entrepreneurs in the Tangerang Balaraja area. (b) Human Resources Development. These two products play a crucial role in advancing the halal food industry in the area and contributing to improving the economy of their customers. However, BSI KCP Tangerang Balaraja needs to supervise the use of financing so that it is actually used for business capital needs and not for consumtive needs.
Analisis Kepuasan Kerja Karyawan Baitul Maal wa Tamwil Ditinjau dari Teori Dua Faktor Herzberg
This research uses Herzberg's two-factor theory, namely motivator factors which include the work itself and promotion and hygiene factors which include relationships between co-workers, salary and supervision to measure job satisfaction of BMT UMY, BMT Artha Sejahtera and BMT Al-Mukhlish Yogyakarta employees. This research aims to find out what factors are most dominant in BMT employees and why these factors influence employees as well as the relationship between Herzberg's two-factor theory and BMT employee job satisfaction. This type of research is descriptive qualitative research, The results of this study conclude that job satisfaction among BMT employees is measured using Herzberg's two-factor theory. It can be said that hygiene factors play a full role in BMT employees so that they avoid job dissatisfaction and can create feelings of satisfaction with their work. The conclusion of this research is that the job satisfaction felt by each BMT employee in this case shows that hygiene factors dominate, especially the relationship factor between co-workers
Hak Cipta (c) 2024 Qisthian Rahadi, Rozikan Rozikan
Manajemen Risiko Pembiayaan Murabahah di BPR Syariah Amanah Ummah Cabang Bogor
BPRS Amanah Ummah which grew in Indonesia operates based on Islamic sharia principles which aims to grow the community's economy on the basis of sharia. This research aims to determine the Murabahah mechanism as well as the practices and mechanisms for risk management of Murabahah financing at the BPRS Amanah Ummah Bogor Branch Office. The research method used is a descriptive method in the form of words, images and not numbers due to the application of qualitative methods. Apart from that, everything that is collected may be the key to what has been researched. The results of the research show that 1) Murabahah financing carried out by BPRS Amanah Ummah, especially the Bogor Branch office, is financing aimed at financing both assets, capital and building materials based on criteria and specifications that are completely handed over to the customer. So the Murabahah mechanism is to submit first, after that the BPRS will analyze the needs, survey, and also 5C + 1S analysis, after everything has been analyzed then the next stage is the contract. 2) In the murabahah financing risk management process, this process has 3 stages, namely identification, measurement and risk control.
Hak Cipta (c) 2024 Alvin Aulia Ulhaq, Kholil Nawawi, Sofian Muhlisin
Analisis Tingkat Pemahaman Masyarakat di Desa Batu Bandung Kecamatan Pino Kabupaten Bengkulu Selatan Terhadap Lembaga Keuangan Mikro Syariah
The aim of this research is to determine the understanding of the community in Batu Bandung Village, Pino District, South Bengkulu Regency towards sharia microfinance institutions. The research method uses descriptive using a qualitative approach. The results of the research show that the people of Batu Bandung Village, Pino District, South Bengkulu Regency do not understand the difference between conventional microfinance institutions and sharia microfinance institutions. The community's understanding of Batu Bandung Village, Pino District, South Bengkulu Regency regarding products at sharia microfinance institutions is only limited to fund distribution products such as murabahah and musyarakah financing, while other products such as murabahah savings, wadiah savings, bai'u bithaman ajil financing, financing ajil is not yet understood. The understanding of the people of Batu Bandung Village, Pino District, South Bengkulu Regency regarding contracts in sharia financial institutions is only limited to knowing murabah and musyarakah contracts, while other contracts such as qardh contracts, salam contracts, mudharabah contracts, ijarah contracts, jua’alah contracts and hiwalah contracts are not understood.
Hak Cipta (c) 2024 Kinanti Shely Rahina, Idwal, Adi Setiawan
Pengaruh Personal Selling dan Public Relation Terhadap Keputusan Nasabah Memilih Tabungan Easy Wadī‘ah pada BSI KCP Sumenep Trunojoyo
This study aims to determine the effect of personal selling and public relations on customers' decisions to choose easy wadi'ah savings. This research method is quantitative research with the type of associative research. This research uses non-probability sampling with purposive sampling technique as many as 275 respondents. Based on the results of the research that has been done, it can be concluded that partially personal selling (X1) and public relations (X2) have a positive and significant effect on the customer's decision to choose easy wadi'ah savings. Simultaneously personal selling and public relations have a positive and significant effect on the customer's decision to choose easy wadi'ah savings. The influence of personal selling and public relations variables on the customer's decision to choose easy wadi'ah savings is 0.334, which means that the personal selling and public relations variables can explain 33.4% of the customer's decision variables. While the remaining 66.6% is explained by other variables that were not examined in this study.
Hak Cipta (c) 2024 Nurul Hidayati,Kamalina Zulfa
Penerapan Konsep Green Practices dalam Pengembangan Produk Halal yang Berkelanjutan
Human awareness of environmental problems encourages a determination to start changing lifestyles to be more environmentally friendly. This is seen as a business opportunity for some people. Therefore, many entrepreneurs are starting to apply various innovative methods by implementing environmentally friendly practices in their business operations. The aim of this research is how MSME business actors in Sumenep district implement the 3 components of green practice (green action, green food, green donation) in developing halal products (study of food and beverage products in Sumenep district). The method used in this research is a qualitative descriptive method with data sources obtained through interviews and observations. Data analysis in this study used QSR Nvivo software. The results of this research indicate that the implementation of environmentally friendly practices in developing Halal MSME products in Sumenep district focuses on three main components, namely environmentally friendly actions, environmentally friendly food, and environmentally friendly donations. Where MSME halal products will be said to truly meet the green product principles, when they comply with the criteria of these three components. Â
Hak Cipta (c) 2024 Nindi azizah mulyawati, Firman Setiawan
Peran Wakaf Tunai Saat Pandemi Covid-19 di Indonesia
The purpose of this study is to generate a sense of optimism in the community in general and the government in particular in overcoming the economic recession that is hitting Indonesia. This countermeasures by looking at the potential of waqf in Indonesia, especially cash waqf as a role model. This study uses a descriptive qualitative approach. The results show that the cash waqf instrument has enormous benefits during a pandemic like this, both in the economic sector and in the non-economic sector. In the non-economic sector, investment returns from cash waqf can be used to provide direct cash assistance to the community to increase the purchasing power of vulnerable people affected by Covid-19. In the economic sector, cash waqf profit sharing can also be used to provide working capital to MSMEs, to finance infrastructure development and to finance other productive economic businesses, especially for workers who are currently being laid off a lot. In both the economic and non-economic sectors, cash waqf revenue sharing can produce a very large multiplier effect and is beneficial for investors in increasing production, and for the government in increasing government revenue from the tax sector.
Hak Cipta (c) 2023 Luluk Latifah, Iskandar Ritonga, Muhammad Lathoif Ghozali, Fatkur Huda
Pengelolaan dan Pengembangan Wakaf Produktif: Studi Interkoneksi Bank Umum Syariah (BUS) dengan Lembaga Filantropi Islam
This research focuses on the management and development of productive waqf through an interconnected pattern between Islamic Commercial Banks (BUS) and Islamic Philanthropic Institutions at Bank Syariah Indonesia (BSI) and BSI Maslahat. This research is based on 3 questions, there are: (1) what is the interconnection pattern of Islamic Banks with Nadzir Institutions in the development of productive waqf?; (2) what is the significance of the management and development of productive waqf in Islamic Banks with the Nadzir Institution?; and (3) is it possible for waqf funds to become funding for strengthening Islamic Bank assets? There are 2 sources of data used in this study, namely: (1) data in the form of documents in the form of financial reports, company websites, and other supporting documents; and (2) interview data with respondents. The data that has been obtained, then analyzed using qualitative analysis using the Miles & Huberman interactive model. Referring to the research questions, answers were obtained, including: (1) the pattern of interconnection that occurs between Bank Syariah Indonesia (BSI) and BSI Maslahat is a symbiotic interconnection of mutualism; (2) Islamic banks must actively control waqf management carried out by nadzirs; and (3) cash waqf can be an instrument to increase the liquidity of Islamic Banks.Waqf Management;Interconnection; and Islamic Bangking Liquidity
Hak Cipta (c) 2023 Hamli Syaifullah, Ali Idrus, Muhammad Khaerul Muttaqien, Al Zuhra Ayu Diah Agustin
Pengaruh Labelisasi Halal, Personal Selling dan Online Customer Review Terhadap Keputusan Pembelian (Studi Pada Follower Instagram Scarlett Whitening)
This study aims to determine the effect of halal labeling, personal selling and online customer reviews on purchasing decisions for Instagram followers of Scarlett Whitening products. This study uses a quantitative analysis approach using multiple linear regression analysis techniques. Primary data was obtained through a questionnaire distributed to respondents, namely Scarlett Whitening's Instagram followers. The sample of this study amounted to 348 people. The results of this study indicate that there is no influence of halal labeling on purchasing decisions, while personal selling and online customer reviews have an influence on purchasing decisions for Scarlett Whitening products.
Hak Cipta (c) 2023 Fitrah Rahma Inayah, Idris Parakkasi, A Syathir Sofyan
Pengaruh Pengetahuan Masyarakat Tentang Produk, Pelayanan dan Lokasi Bank Dalam Memilih Jasa Bank Syariah di Kota Yogyakarta
Abstract This study aims to test whether the variables of product knowledge, service knowledge, and knowledge of banking locations affect choosing Islamic bank services. This research was conducted using a quantitative methodology. Using a questionnaire and the research population is the people of Yogyakarta City. In this study, the sample uses purposive sampling with the criteria that people use Islamic bank services. Furthermore, in this study the data analysis used multiple linear regression analysis with an analytical tool, namely SPSS Version 23. The results illustrated that simultaneously the variables affected choosing Islamic bank products, namely F arithmetic 27.680 > 3.09 (F table). Partially the service knowledge variable with t count of 1.546 < 1.984 (t table) and location knowledge with t count of 1.635 < 1.984 (t table) do not affect choosing Islamic bank products. Keywords: Knowledge, Product, Service, Location, Islamic Bank.
Efektivitas Penyaluran Dana ZIS pada Sektor Pendidikan di Masa Pandemi Covid-19
The covid-19 pandemic has had an impact on all sectors, one of which is the education sector, causing the dropout rate to increase. Zakat instruments also help to accelerate recovery from the impact of covid-19. The distribution of ZIS funds in the education sector by ZIS management institutions will have an effect if they are used effectively, on target, and optimally. This study aimed to determine the effectiveness of the distribution of ZIS funds in the education sector during the covid-19 pandemic at the South Tangerang City Baznas. The method used in this research is descriptive qualitative analysis through case studies. The data used are qualitative data sourced from primary data through interviews, observations, and secondary data collected through library research, and documentation. The validation technique used is triangulation, and the researcher reduces the data and draws conclusions. The results showed that the distribution of ZIS funds in the education sector during the covid-19 pandemic at the South Tangerang City Baznas had run effectively using four indicators in measuring effectiveness, namely targeting accuracy, program socialization, achievement of program objectives, and program monitoring.
Hak Cipta (c) 2023 Nurfitri Arsita, Ade Nur Rohim
Pengaruh Shariah Compliance dan Spiritual Marketing terhadap Loyalitas Nasabah dengan Kepuasan sebagai Variabel Intervening di Bank Syariah Indonesia Kantor Cabang Palembang Sudirman
Islamic banks in Indonesia are getting more advanced as indicated by the emergence of Bank Syariah Indonesia which is the result of the merger of three state-owned banks. BSI's success in maintaining customer loyalty is an achievement. The two variables that are suspected of influencing BSI customer loyalty are Shariah Compliance and Spiritual Marketing and are mediated by satisfaction. The research was conducted at BSI KC Palembang Sudirman, because the bank is the largest BSI branch in the city of Palembang. This study aims to determine the direct and indirect effects of the variables used. This research is a quantitative research with 100 customers as respondents and processed using SmartPLS 3. All variables pass the outer model test, then the result of the inner model is that Shariah Compliance does not directly affect customer loyalty and has a negative value. Spiritual Marketing does not affect customer loyalty directly. However, satisfaction can mediate the relationship between the two variables. Shariah Compliance affects customer loyalty mediated by customer satisfaction and Spiritual Marketing affects customer loyalty mediated by customer satisfaction
Model Penguatan Kemandirian Ekonomi Pesantren Melalui Pengembangan Potensi Produk Halal di Pesantren An-Nasyiin Pamekasan
Research conducted as an effort to advance the economy of pesantren through the development of a model of economic independence for pesantren needs to be carried out to create Islamic boarding schools that are superior and competitive in creating quality graduates. The research conducted at the An-Nasyiin Pamekasan Islamic boarding school became the main focus in developing the economic independence of the pesantren through strengthening the potential of halal products. This research was conducted using qualitative methods using a descriptive analysis approach, as well as using various techniques of analysis, collection, and validity of data to support more optimal research results. Therefore, the research conducted by researchers aims to provide a significant solution in the form of providing a model for strengthening the economic independence of pesantren, so that pesantren throughout Indonesia have a view on how to strengthen the economic independence of pesantren so that they are not too dependent on other parties, especially for Islamic boarding schools an-Nasyi'in Pamekasan. This research produces a practical answer in the form of a flow model of economic independence that can be applied to build Islamic boarding school economic independence that involves various parties in the implementation proces.
Analisis Hasil Investasi Dana Asuransi Jiwa Syariah di Indonesia Periode 2014-2021
This paper aims to analysis the management of Islamic Life Insurance funds in Indonesia. From the OJK report, it was found that the investment returns of Sharia Life Insurance funds often experience losses, even though when viewed from the assets and investment value they have the highest interest compared to Sharia General Insurance and Sharia Reinsurance. The data in this study were obtained from OJK and the financial statements of Indonesian Sharia Insurance companies. This research uses quantitative method. The results of the study indicate that the main factor causing investment losses in Sharia Life Insurance funds is the placement of funds, which is dominated by the Capital Market sector, which accounts for 80% of the total investment. Total investment losses during the period 2014-2021 amounted to Rp.-42,713 billion. Total profit is Rp. 61,656 billion. So the total return on investment during this period is Rp. 18,943 billion of the total investment of Rp. 2.485 trillion or only 1%. The solution is that Sharia Life Insurance companies need to look for alternative financing sectors other than the Capital Market.
Hak Cipta (c) 2022 Warto Warto, Sabik Khumaini
Potensi Cryptocurrency Dalam Inklusi Keuangan Islam Berkelanjutan
Cryptocurrencies have been gaining attention in the financial world in recent years, with the model reportedly being able to digitally transfer, store and record information, and has the potential to transform traditional financial services. Financial digitization is very much needed in today's conditions, where all life uses digital systems to support life. Financial modification is certainly needed in realizing sustainable finance, especially in the field of Islamic finance globally. In this study to explore the potential of cryptocurrencies in the inclusion of sustainable Islamic finance. This research was conducted using a library research model, with data collection in the form of books, journals, websites and other objects that are considered relevant and then carried out an in-depth study through descriptive qualitative analysis methods. The results of the study indicate that cryptocurrency is a financial digitization that has the potential to support and ensure that the Islamic financial transaction process can be accessed by millions of consumers so that the goal of financial inclusion can be achieved and supports the development of the financial industry that has transaction efficiency values so that it can realize sustainable Islamic finance.
Pandemi Covid 19: Bagaimana Kondisi Likuiditas Bank Syariah di Indonesia?
The covid-19 pandemic has affected various sectors of life, not only offecting the healt sector, but also having an impact on the world economy and the banking sector. This study was conducted to analyze the liquidity condition of Islamic banking in the midst of the covid-19 pandemic. The research method used is qualitative research using descriptive analysis. The data collection method used is literature study, in written and digital form, such as journal articles, google books, and others. The results of the study show that the level of liquidity of islamic banking in Indonesia is in the quite adequate category, meaning that it is in a safe position even during the covid-19 pandemic.
Hak Cipta (c) 2022 Kharis Fadlullah Hana, Muslikhatul Aini, Lorena Dara Putri Karsono
Aktualisasi Maqashid Syariah dalam Konstruksi Perspektif Fikih terhadap Aktivitas dan Produk Perbankan Syariah
Regulasi perbankan syariah mengharuskan operasional dan produk yang dijalankan oleh bank syariah selaras dengan prinsip-prinsip syariah (المباديء الشرعية). Bank syariah membutuhkan perspektif fikih dalam melakukan aktivitas perbankan, untuk mengetahui legalitasnya dalam pandangan syariah. Dalam konteks ini, dibutuhkan konstruksi perspektif fikih yang progresif berbasis pada maqashid Syariah (مقاصد الشريعة). Sehingga mampu mengakomodir dinamika perbankan yang berkembang begitu cepat, dengan tetap berpegang dengan ketentuan syariah. Tujuan penelitian ini menguraikan bagaimana mengaktualisasikan maqashid syariah dalam konstruksi pespektif fikih, agar fikih tidak hanya memberikan legalitas syar’i bagi aktivitas bank syariah, namun juga dapat memberikan kontribusi real bagi berkembangnya perbankan syariah. Dengan menggunakan pendekatan metodologi kualitatif penelitian ini berupaya menjelaskan aktualisasi konsep metodologi maqashid syariah. Hasil penelitian ini menunjukkan urgensi aktualisasi maqashid syariah dalam merumuskan legal standing suatu produk bank dalam perspektif fikih. Aktualisasi maqashid syariah mengharuskan konstruksi perspektif fikih dengan maqashid approach. Maqashid syariah harus hadir dan melandasi tahapan-tahapan ijtihad berikut : interpretasi teks, perumusan pespektif fikih, tarjih berbagai pendapat fikih, serta penetapan dan penerapan hukum pada suatu produk atau aktivitas perbankan .
Hak Cipta (c) 2022 Refki Saputra, Abdurrahman Hilabi
Analisis Perbandingan Fatwa-Fatwa DSN-MUI Tentang Akad Pengalihan Utang Di Lembaga Keuangan Syariah
Peneltian Â ini dilatarbelakangi dengan adanya dua fatwa DSN-MUI mengenai produk pengalihan utang yang memiliki skema alternatif akad hybrid contract yang berbeda-beda. Sehingga penelitian ini mengungkap analisis perbandingan fatwa DSN-MUI tentang akad pengalihan utang di LKS. Artikel ini merupakan penelitian hukum ekonomi syariah dengan menggunakan pendekatan yuridis normatif. Sehingga dipaparkan dengan menggunakan metode deskriptif kepustakaan. Data diambil secara langsung dalam bentuk data primer berupa fatwa DSN-MUI dan data sekunder dari berbagai literatur yang berkaitan dengan objek penelitian. Data yang digunakam dalam artikel ini adalah data kualitatif. Teknik analisis data yang dilakukan dengan tiga mekanisme yaitu kondensasi data, menyajikan data dan menarik benang merah sebagai suatu kesimpulan. Hasil penelitian ini mengungkapkan fakta bahwa perlu adanya pembaharuan Fatwa Nomor 31 Tahun 2002 dalam rangka menambah keberagaman akad yang sesuai dengan kebutuhan pelaku LKS dengan memperhatikan prinsip akad yang digunakan. Pembaharuan tersebut yaitu menambahkan akad hiwalah bi al-ujrah dan akad MMQ dalam skema alternatif akad produk pengalihan utang nasabah di LKK kepada LKS. Sehingga memberikan kepastian hukum mengenai penggunaan skema akad pengalihan utang yang sesuai dengan prinsip ekonomi syariah.
Hak Cipta (c) 2022 Muhamad Izazi Nurjaman, Dena Ayu, Doli Witro, Helmi Muti Sofie, Istianah Istianah
Measuring the Effectiveness of Zakat Disbursement at Amil Zakat Institution Dewan Da’wah Utilizing Zakat Core Principle Approach
Zakat accumulation inside Indonesia has shown significant growth, with an average of 25.71% in the previous five years (2015-2019). Zakat collection contributions came from Baznas, Baznas Province, Baznas Regency/City, including Amil Zakat Entity (LAZ), with the most significant contribution of LAZ reaching 56.79%. The LAZ Dewan Da’wah is one LAZ contributing to realising the zakat governance objectives. This study desires to measure the effectiveness of allocating Zakat, Infaq/Alms, and other religious, social funds at LAZ Dewan Da’wah. The effectiveness’ level was measured utilising the zakat core principle model in the allocation to collection ratio (ACR) directions. The research object used the LAZ Dewan Da’wah financial statements from 2015 to 2019. The results presentation, the allocation effectiveness at LAZ Dewan Da’wah for 2015-2019 reached 92% in the High-Effective type with an ACR value of ≥ 90 per cent. It displays that the LAZ Dewan Da’wah is on track. Thus, LAZ Dewan Da’wah has contributed to achieving the national zakat governance goals, namely, increasing zakat’s benefits to realise the welfare of mustahiq, including poverty alleviation
Hak Cipta (c) 2022 Efri Syamsul Bahri, Ade Salamun, Zainal Arif
Pengaruh Religiusitas dan Pendapatan terhadap Kepatuhan Membayar Zakat Hasil Tambak
The collection of zakat malls in Indonesia is growing every year. However, the collection rate is still low. One type of zakat mal is zakat from ponds. Pond cultivation until now is counted as a business that provides extraordinary income. The revenue generated by the product encourages the community to develop the business. This study aims to determine the effect of religiosity and income on compliance with paying zakat from ponds. This study uses a survey method with a quantitative research approach. The population in this study were pond farmers in Ma'rang District, Pangkep Regency. Determination of the sample using non-probability sampling method with purposive sampling type. The criteria that have been set by the author in this case the respondents are pond farmers who are Muslim, have been farming for at least 3 years and are obliged to pay zakat. The sample used in this study was 100 respondents. The data analysis used was multiple linear regression analysis using the IBM Statistics SPSS version 26 application. The results showed that religiosity had an effect on compliance with paying zakat from ponds. Income has an effect on compliance with paying zakat from ponds.
Hak Cipta (c) 2022 Rifqah Mursidah, Sirajuddin Sirajuddin, Akramunnas Akramunnas
Analisis Good Corporate Governance pada Kinerja Keuangan Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2020
The purpose of this study was to determine whether the board of commissioners, board of directors and audit committee have an effect on financial performance as measured by using ROA. This type of research is quantitative descriptive. The data used in this study are Islamic commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The analysis technique used is panel data regression with the help of Eviews 10. The results of this study partially show that the board of commissioners and the audit committee have no effect on financial performance, while the board of directors has an influence on financial performance. Meanwhile, simultaneously the three variables, namely the board of commissioners, the board of directors and the audit committee jointly affect the financial performance of Islamic commercial banks listed on the Indonesian Stock Exchange (IDX).