Jurnal Ekonomi Syariah dan Pariwisata Halal
JOURNAL OF SYARIAH ECONOMIC AND HALAL TOURISM (JSEHT) adalah jurnal yang menerbitkan artikel ilmiah hasil kajian atau penelitian dan studi literatur dalam lingkup dan fokus Ekonomi Syariah dan Pariwisata Halal, diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Syariah Alifa (STIES ALIFA). Semua artikel melalui peer-review yang Jurnal ini bertujuan untuk mempromosikan ide, model, pendekatan, pengembangan paradigma baru dengan berkontribusi pada kemajuan pengetahuan dan teori ekonomi Syariah dan pariwisata halal. Akhirnya, makalah yang diterima dan diterbitkan akan diakses secara bebas (open acces policy) di situs web. Makalah yang tersedia dilisensikan di bawah Attribution-NonCommercial 4.0 International (CC BY-NC 4.0). Penulis mempertahankan hak cipta dalam karya mereka dan memberikan JSEHT hak publikasi pertama di bawah CC BY-NC 4.0. Editor in Chief: Erike Anggraeni, S.E.,.,M.E.Sy.,D.B.A ISSN: 2986-1721 (Online) Frequency: Biannual
Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA
Pengaruh Perilaku Organisasi Terhadap Produktivitas Kerja Ditinjau Dari Perspektif Psikologi Dan Ekonomi Islam
This study examines the relationship between organizational behavior and work productivity by integrating psychological and Islamic economic perspectives. To date, work productivity has largely been explained through conventional organizational psychology and economic efficiency approaches, while the dimensions of Islamic work values and ethics have not been explicitly integrated into organizational behavior frameworks. Using a literature review method and a conceptual analysis approach, this article examines how motivation, job satisfaction, organizational commitment, leadership, and organizational culture are associated with productivity, as well as how Islamic economic values, such as Islamic work ethic, the principle of itqan (performing work professionally), ihsan (striving for excellence), and justice (‘adl), strengthen these psychological mechanisms. The findings indicate that work productivity is a multidimensional phenomenon shaped by the interaction of employees’ psychological conditions, organizational behavior, and the spiritual and ethical values embraced by individuals. Integrating these three perspectives provides a more comprehensive conceptual framework for human resource management, particularly in organizations operating within an Islamic value-based context.
Hak Cipta (c) 2026 Jurnal Ekonomi Syariah dan Pariwisata Halal
Hubungan Antara Ketaatan Beribadah (Indikator PAI) dengan Pengambilan Keputusan Investasi Syariah Masyarakat Perkotaan
This study aims to examine the relationship between religious compliance measured through official Islamic Religious Education (PAI) indicators and sharia investment decision-making among urban communities in Bandar Lampung. The research uses a quantitative associative method with a sample of 384 Muslim residents aged 18-60 years. Data were collected using questionnaires and analyzed with correlation and simple linear regression tests. The results show a strong, positive, and significant relationship between religious compliance and sharia investment decisions (r = 0.724; p < 0.05), with sharia muamalah understanding being the most influential dimension. Religious compliance contributes 52.4% to investment decision variations, while the remaining portion is influenced by other factors. This study confirms that religious values serve as a core moral compass in economic choices, and fills the research gap in Southern Sumatra regarding this specific topic.
Perbandingan Tingkat Efisiensi Bank Syariah Konvensional dan Unit Usaha Syariah: Pendekatan Data Envelopment Analysis
This study aims to compare the efficiency levels of Sharia Commercial Banks (BUS) and Sharia Business Units (UUS) in Indonesia using the Data Envelopment Analysis (DEA) method. The research uses secondary data from 13 BUS and 19 UUS for the 2021–2025 period, sourced from the Financial Services Authority. The results show that BUS has a significantly higher average technical efficiency score of 0.861, compared to 0.789 for UUS. This gap is primarily caused by differences in scale efficiency rather than managerial capability, as UUS faces limitations in operational autonomy and shared cost allocation with its conventional parent bank. These findings support the policy direction of separating UUS into independent entities to strengthen overall industry efficiency.
Model Pengambilan Keputusan Investasi Berbasis Maqashid Syariah dan Metode Konvensional: Studi Komparatif pada Perbankan Syariah
Investment decision-making is a core function of banking institutions, serving as a key determinant of financial performance and sustainability. The conventional model focuses primarily on quantitative financial indicators, prioritizing profit maximization, short-term returns, and risk minimization through mathematical calculations such as Net Present Value (NPV) and Internal Rate of Return (IRR). Through a comparative analysis, this paper finds that while the conventional method offers objectivity and ease of measurement, it lacks ethical and social dimensions. Meanwhile, the Maqashid Syariah approach provides a more holistic decision-making model, though it requires standardized indicators to make qualitative assessments more measurable. The study concludes that an optimal decision-making process for Islamic banking can be achieved by combining the technical accuracy of conventional tools with the value-based guidance of Maqashid Syariah, resulting in investments that are both economically viable and socially responsible.
Penerapan Prinsip Riba dalam Transaksi Pinjaman Konvensional: Studi Komparasi Fikih Muamalah dan Ekonomi Islam
This study aims to examine the concept of riba from the perspectives of fiqh muamalah and Islamic economics and to compare it with conventional lending practices in Indonesia, including the use of alternative terms such as service fees, administrative charges, and penalties in digital lending services. This study employs a qualitative descriptive-comparative approach. Primary data were obtained from classical and contemporary fiqh muamalah literature, fatwas issued by the National Sharia Council–Indonesian Ulema Council (DSN-MUI), and national financial regulations, while secondary data were collected from the Financial Services Authority (OJK) and Statistics Indonesia (BPS) for the 2024–2025 period. The findings indicate that any predetermined addition to loan repayment, regardless of its terminology, constitutes riba nasi'ah because it guarantees a fixed return without genuine economic compensation or risk sharing. OJK and BPS data also reveal a persistent structural gap between the conventional and Islamic financial systems. The market share of Islamic banking remained relatively stagnant at approximately 7.4–7.7% of total national banking assets, while the Islamic financial literacy and inclusion indices reached only 43.42% and 13.41% in 2025, considerably lower than the national figures. Meanwhile, conventional financial technology (fintech) lending continued to grow by more than 27% year-on-year. The study concludes that eliminating riba-based practices requires not only compliance with Islamic legal principles but also innovative Sharia financing products and stronger Islamic financial literacy to provide accessible and competitive alternatives to conventional lending
Model Koordinasi Rantai Pasok Berbasis Kemitraan Syariah: Analisis Efisiensi dan Keadilan Bagi Pemasok dan Produsen
This study aims to design and analyze a supply chain coordination model based on Sharia principles, focusing on its impact on operational efficiency and fairness in the relationship between suppliers and producers. The research uses a mixed-method approach combining quantitative and qualitative analysis, with data collected from 96 business units in West Java and Central Java. Data Envelopment Analysis (DEA) and regression analysis are applied to measure efficiency and test the influence of the partnership model. The results show that the conventional transactional system only achieves an efficiency score of 0.671 and a fairness index of 37.6, while the Sharia-based partnership model reaches 0.912 in efficiency and 84.8 in fairness. The model, which combines Musyarakah and Wakalah contracts, significantly reduces transaction costs, shortens delivery time, and ensures balanced sharing of risks and profits. This study confirms that Sharia principles provide a viable framework to build a supply chain system that is not only economically efficient but also fair and sustainable for all parties involved.
Analisis Jual Beli Akun Game Rise Of Kingdom di Komunitas Grup Facebook dalam Perspektif Etika Bisnis Islam
The phenomenon of buying and selling online game accounts, particularly Rise of Kingdoms (RoK), has become a significant economic commodity on social media platforms such as Facebook. However, this practice often exists in a gray area, both in terms of developer policies and Islamic law (Sharia). This article aims to analyze such transaction practices from the perspective of Islamic Business Ethics. The research method employed is a descriptive qualitative approach, utilizing literature review and virtual observation. The results indicate that the buying and selling of RoK accounts is permissible as long as it fulfills the pillars and principles of a valid sale. However, it becomes problematic when elements of gharar (uncertainty) and tadlis (deception), particularly regarding account specifications, are involved.
Hak Cipta (c) 2025 Jurnal Ekonomi Syariah dan Pariwisata Halal
Konsep Keseimbangan dalam Ekonomi Syariah: Telah terhadap Nilai Maqashid Syariah
Sharia economics is built on the foundation of balance (tawazun), which is a fundamental principle in every aspect of economic life. This study aims to analyze the concept of balance in sharia economics through the perspective of maqashid sharia as the highest goal of Islamic law. The research method uses a qualitative approach with library research on classical and contemporary Islamic economic literature. The results show that balance in sharia economics encompasses the material-spiritual, individual-social, worldly-afterlife, and production-distribution dimensions, all integrated within the maqashid sharia framework. The five principles of maqashid sharia (hifzh ad-din, hifzh an-nafs, hifzh al-aql, hifzh an-nasl, and hifzh al-mal) serve as parameters in realizing economic justice and social welfare. The implementation of this concept of balance is relevant in addressing modern economic problems such as inequality, excessive materialism, and resource exploitation.
Integrasi Skema Takaful sebagai Instrumen Perlindungan Objek Pajak Bumi dan Bangunan serta Penguatan Ekonomi Masyarakat di Wilayah Rawan Bencana
Indonesia, as a country with a high level of disaster vulnerability, faces challenges in protecting property assets subject to Land and Building Tax (PBB). This study aims to analyze the concept of integrating the takaful scheme as a protection instrument for PBB objects and its potential for strengthening the economy in disaster-prone communities. The study employed a qualitative approach with descriptive methods through library research. Data were collected from various sources, including books, scientific journals, research reports, laws and regulations, and official documents from relevant institutions. Data analysis employed content analysis techniques with an inductive approach to identify relevant patterns, themes, and concepts. The results indicate that the takaful-PBB integration has a strong sharia foundation based on the principles of ta'awun (concession) and maslahah (benefit), is contextually and operationally feasible, and has the potential to provide multiple positive impacts, including taxpayer financial protection, regional tax revenue stability, and post-disaster economic recovery. The recommended integration model uses a hybrid wakalah-mudharabah scheme with an integrated payment mechanism. Its implementation requires comprehensive regulatory support, commitment from various stakeholders, and a phased strategy tailored to the local context.
Transformasi Zakat Digital dan Pembudayaan Mustahik di Era Kontemporer
This study aims to analyze the trend of digital zakat in Indonesia and its impact on the empowerment of mustahik in the contemporary era. Specifically, it explores the development dynamics of digital zakat, assesses the influence of technological innovation on zakat collection and distribution patterns, and evaluates its effectiveness in empowering mustahik and improving their sustainable socio-economic welfare. This research employs a qualitative method with a literature study approach. Data were collected through primary and secondary documents, including scientific publications, official reports from the National Amil Zakat Agency (BAZNAS), regulations of the Ministry of Religious Affairs, journal articles, and credible online sources related to digital zakat practices. The analysis uses content analysis to identify, select, and evaluate information regarding collection mechanisms, distribution systems, technological innovations, and socio-economic impacts on mustahik. The findings indicate that advancements in information technology have driven significant transformation in the digital zakat system, enabling more systematic and transparent collection and distribution through digital networks. While digitalization improves efficiency, major challenges remain, including unequal digital literacy between muzakki and mustahik and limited technological access in remote areas, which require mitigation strategies and capacity strengthening. Additionally, monitoring and evaluation are essential to ensure that zakat funds are properly distributed and produce tangible impacts. This study also highlights that digital zakat optimizes zakat potential, promotes modern philanthropic practices, and supports the achievement of the Sustainable Development Goals (SDGs), particularly poverty alleviation and reducing social inequality. Thus, digital zakat serves as a strategic instrument for sustainable social welfare.
Studi Literatur tentang Peran Transformasi Digital Bank Syariah dalam Meningkatkan Inklusi Keuangan di Indonesia
This study aims to analyze the role of digital transformation in Islamic banks in enhancing financial inclusion in Indonesia. Using a literature study method, the research examines previous studies, official reports from the Financial Services Authority (OJK) and Bank Indonesia (BI), as well as academic publications related to the digitalization of Islamic banking. The findings reveal that digital transformation, through services such as mobile banking, internet banking, QRIS, and integration with Islamic fintech, significantly contributes to expanding access to financial services, particularly for the unbanked and underbanked groups. The growth of assets, third-party funds (DPK), and the number of accounts in 2024 indicate the rising level of Islamic financial inclusion. Furthermore, digital product innovations such as insurtech and wealthtech enhance the competitiveness of Islamic banks, while digital literacy programs initiated by regulators improve public acceptance of technology-based services. Regulatory support through the Financial Sector Development and Strengthening Law (PPSK), OJK regulations, and the Islamic finance industry roadmap has further strengthened the foundation of digitalization. However, challenges such as low digital financial literacy, limited infrastructure, and cybersecurity risks remain to be addressed. Overall, digital transformation not only broadens Islamic financial inclusion but also supports the empowerment of MSMEs, creates competitive advantages, and promotes sustainable economic growth based on Islamic values.
Konsep Kekayaan dalam Pemikiran Ekonomi Islam: Perbandingan Ibnu Taimiyyah dan Yusuf Qardhawi
The concept of wealth in Islam is profound and complex, influenced by the principles of Sharia found in the Qur'an and Hadith. Understanding of this concept evolves with the changing times, and influential scholars such as Ibn Taymiyyah and Yusuf al-Qaradawi have made significant contributions in this regard. This study aims to analyze a comparative view of the two scholars on property ownership and its implications for contemporary Islamic economic practices. The research method employed is a literature review, with data collection through reading and analyzing sources from the works of Ibn Taymiyyah and Yusuf al-Qaradawi. The collected data is analyzed using a comparative approach to identify the similarities and differences in the views of the two scholars. The findings of the study show that while both scholars agree that wealth is a trust from Allah, they emphasize different aspects of the purpose and mechanisms of wealth distribution. Ibn Taymiyyah emphasizes the individual's role in property ownership, while Yusuf al-Qaradawi focuses more on social justice and the role of the state in wealth distribution. The implications of these findings contribute significantly to the development of contemporary Islamic economics, particularly in the areas of business ethics, social justice, the role of the state, and innovations in finance based on Sharia principles.
Hak Cipta (c) 2024 Jurnal Ekonomi Syariah dan Pariwisata Halal
Prosedur Transaksi di Pasar Modal (Sukuk) Perspektif Ekonomi Syariah
The government and regulators play a crucial role in the development of the sukuk market. The government can provide support through favorable fiscal and monetary policies, as well as incentives for sukuk issuers. Meanwhile, regulators are responsible for establishing a clear and comprehensive regulatory framework and overseeing activities in the sukuk market. Despite its rapid growth, the sukuk market still faces several challenges, such as the lack of standardized sukuk products across different countries, low levels of Islamic financial literacy among the public, and commodity price fluctuations that may affect sukuk performance. However, the market holds significant growth potential, especially with the increasing awareness of the importance of sustainable and ethical investments. This study employs a systematic literature review approach to analyze and synthesize existing knowledge on transaction procedures in the capital market (sukuk) from an Islamic economic perspective. This method was chosen for its ability to provide a comprehensive overview of the research topic, identify gaps in the existing literature, and highlight future research directions. The findings of this study explain that sukuk represents a legal document reflecting participation in equity or debt ownership of a transferable asset, with either a long-term or permanent nature. Sukuk investment consists of certificates indicating ownership rights with values equivalent to shares. In the event of a dispute where consensus through deliberation cannot be reached, resolution may be sought through dispute resolution institutions such as the Religious Court or the National Sharia Arbitration Board of the Indonesian Ulema Council.
Islamic Social Reporting Disclosure (ISRD) : Analisis Pengaruh Ukuran Perusahaan dan Usia Direksi terhadap Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Teknologi Periode 2019-2022
This study aims to examine the influence of firm size and board of directors' age on ISRD. Islamic Social Reporting (ISR) is a social reporting standard applied to Sharia-compliant companies, including those with Sharia securities. ISRD is not only intended for stakeholders but, most importantly, for Allah SWT, customers, employees, and the environment, as a form of social responsibility. This study was conducted on technology companies listed in the Sharia Securities List (DES) for the 2019-2022 period, with a total population of 38 companies. The research sample was selected using purposive sampling, resulting in 19 companies that met the criteria. Given the five-year research period, the total number of observational samples used in this study is 120. Data analysis was performed using EVIEWS software for hypothesis testing and Moderated Regression Analysis (MRA). The results indicate that firm size does not affect ISRD, whereas the board of directors' age has a positive influence on ISRD. Additionally, profitability is proven to strengthen the impact of firm size and board of directors' age on ISRD.
Pengaruh Dana Syirkah Temporer dan Usia Dewan Direksi terhadap Profitabilitas Bank Syariah Indonesia, Bank Muamalah Indonesia, Bank Mega Syariah dan Bank BCA Syariah Periode 2021-2023
Profitability is the final result and goal of a company's establishment. A company that has a high profitability value means that the company is successful in running its business operations. Many factors affect profitability, from Corporate Governance factors to Financial Factors. This research method is quantitative descriptive with the object of research being 4 large Islamic banks in Indonesia. The data analysis technique is panel data regression using eviews. The tests used are model selection tests, classical assumption tests and hypothesis tests. The results of this study are the coefficient value and negative t statistic and the probability value of 0.0045 <0.05 meaning that the age of the board of directors has a negative effect on the profitability of Islamic banks and the coefficient value is positive and the probability of 0.0007 <0.05 meaning that Temporary Syirkah Funds have a positive effect on Profitability. The probability value of f-statistics is 0.005 <0.05 meaning that simultaneously Temporary Syirkah funds and the age of the board of directors have an effect on profitability, the results of the R2 test show that both variables are able to give an effect of 72.4% on profitability. The limitations of the study are in the relatively few research objects, but it is considered capable of describing the actual conditions.
Analisis Swot: Strategi Pengembangan Hotel Syariah Bandar Lampung
G Hotel Syariah is one of the 1-star hotels in Bandar Lampung. The hotel business is currently starting to revive after being inactive for the past 2 years due to Covid-19. Various strategies have been carried out by hotel management to increase visitors. However, competition from the emergence of new hotels is also a threat to their business which is suspected of experiencing a decline in business profits during the pandemic. G Hotel Syariah uses a Branding strategy in its management. This study aims to conduct the most appropriate analysis to develop G Hotel Syariah. The research method used is descriptive qualitative. By conducting interviews, documentation and questionnaires. The respondents in this study numbered 52. The analysis technique is SWOT analysis. The results obtained in the study were the IFAS value of 14.28 and the total EFAS value was 7.75, meaning that the best and most appropriate strategy to use is the S-O strategy or Strength and Opportunity. G Hotel Syariah must utilize its strengths and take advantage of opportunities to develop its hotel business.
Peran Zakat dalam Pengentasan Kemiskinan : Perspektif Hukum Ekonomi Islam
Poverty is one of the socio-economic issues that continues to be a concern in various countries, including Indonesia. Solutions to address poverty have been tried many times, but the results are still unsatisfactory. This research aims to examine the role of zakat in poverty alleviation from the perspective of Islamic economic law. Through an analysis of the relevant literature, the findings indicate that zakat has significant potential in alleviating poverty. (Zakat, 2020) Zakat is not only capable of meeting the basic needs of individuals and families in need, but it can also serve as a solution for distributing wealth more fairly and evenly. The optimization of zakat potential can be achieved through strengthening the institutions managing zakat, enhancing accountability, transparency, and the effectiveness of zakat fund distribution. This research aims to analyze the role of zakat in poverty alleviation from the perspective of Islamic economic law. This study employs a qualitative method with a literature review approach from reliable sources. Research results show that zakat has great potential in reducing poverty and improving community welfare. However, to maximize the potential of zakat, strengthening the institutions managing zakat, enhancing accountability, transparency, and the effectiveness of zakat fund distribution is needed (Anis et al., 2022). Moreover, to optimize the role of zakat, efforts are required to improve the professionalism of zakat collectors, integrate zakat distribution with economic empowerment programs, and ensure supportive regulations and government policies.
Dari Mudharabah ke Investasi Syariah: “Evolusi Pemikiran Ekonomi Islam dalam Perspektif Ibnu Khaldun dan Muhammad Yunus”.
This study aims to analyze and compare the concepts developed by Ibn Khaldun and Muhammad Yunus in the context of Islamic economics and microfinance. The main focus of this research is on the concept of mudarabah proposed by Ibn Khaldun in his Muqaddimah and the microfinance model introduced by Yunus through Grameen Bank. This research employs a qualitative method with a library research approach, analyzing literature related to the thoughts of both figures and their application in the Islamic finance system and modern microfinance. The results of the study show that although these two concepts originated in different contexts, they share similarities in the principles of social justice and fair risk-sharing between the parties involved in economic transactions. Mudarabah, as a partnership model emphasizing fairness in profit and loss distribution, aligns with the basic principles of Yunus’s microfinance model, which provides opportunities for the poor to access capital without interest. The application of both concepts in the modern Islamic finance system, particularly in the Islamic investment and microfinance sectors, can contribute to the creation of a more inclusive and sustainable financial system. This study offers new insights into the relevance of Ibn Khaldun’s and Yunus's economic thoughts in addressing contemporary socio-economic challenges.
Penerapan Rukun dan Syarat Jual Beli dalam Transaksi Online Berdasarkan Ekonomi Syariah
Buying and selling in Islam is not merely viewed from an economic perspective but also encompasses high moral and spiritual dimensions. In every transaction, whether in traditional markets, modern markets, or through digital platforms, values such as justice, honesty, and transparency must always be upheld. By conducting transactions in accordance with Sharia principles, individuals can gain benefits that are not only material but also receive blessings from Allah SWT. This study employs a library research method, aiming to examine and analyze relevant literature on the concept of buying and selling from an Islamic perspective. The primary sources used in this research include books of fiqh, publications on Islamic economics, and scholarly articles discussing various principles and regulations of trade according to Islamic law. The findings of this study indicate that buying and selling fall under muamalah, which is generally permissible unless there is evidence prohibiting it. After analyzing the essential elements and conditions of transactions in Islamic law, it can be concluded that online transactions do not contradict Islamic principles as long as they meet the necessary requirements regarding the contracting parties, the sighat (expressions of offer and acceptance), the transaction object, and the exchange value. However, the transaction must not involve any prohibited elements such as riba (usury), gharar (deception), harm, uncertainty, coercion, or infringement of others' rights. Additionally, the goods or services being traded must be halal and not contradict the teachings of the Quran and Hadith.
Analisis Komparatif Pemikiran Ekonomi Al-Ghazali dan Al-Mawardi
The study of classical Muslim scholars' economic thought provides valuable insights for the development of contemporary economics. This research specifically analyzes and compares the economic ideas of two significant figures in the history of Islamic economic thought: Al-Ghazali and Al-Mawardi. Al-Ghazali, with his emphasis on ethics and market mechanisms, and Al-Mawardi, who focused on the role of the state in economic management, each made significant contributions to the treasury of Islamic economic thought. The research employs a literature review method by analyzing their key works, namely Ihya Ulumuddin, al-Mustasfa, and Nasihat al-Muluk (by Al-Ghazali) as well as Al-Ahkam as-Sulthaniyyah (by Al-Mawardi). The findings indicate that despite their differing focal points—individual ethics versus institutional regulation—their ideas complement each other in providing a comprehensive perspective on Islamic economics. Furthermore, this study concludes that their economic thoughts remain relevant and applicable in analyzing and addressing contemporary economic issues.
Efektifitas Fasilitas Umum Mall Tempat Ibadah Sebagai Penunjang Pariwisata Kota Bandar Lampung
Bandar Lampung has a strategic location and of course has quite a lot of tourist destinations. Tourism in Bandar Lampung is quite diverse, ranging from Hills, Beaches, Museums, Artificial Tourist Attractions and Malls. The purpose of the study was to see the effectiveness of public facilities in the form of places of worship as a support for tourism in Bandar Lampung. This research method is a qualitative method. Data sources were obtained from researchers visiting research objects and conducting surveys, then the survey results were studied using theories related to Sharia management, then presented and conclusions were drawn. The research objects that the researchers used were 8 large malls in Bandar Lampung. The results of the study were 1) All malls in Bandar Lampung have provided prayer room facilities as places of worship. 2) The prayer rooms provided have met the provisions of Islamic Sharia but are still not in the category of upholding the specialness of worship. The prayer room is only limited to users being able to perform worship. 3) In the category of needs and comfort, the prayer rooms in the mall in Bandar Lampung City still need to be improved to a higher level, because the provision of facilities and cleanliness of the prayer rooms still need attention from managers or even the local government.
Implementasi Literasi Keuangan pada Anak Usia Dini Menurut Perspektif Ekonomi Islam Studi di RA Bustanul Ulum Lampung Tengah
This study aims to determine how the implementation of financial literacy education in early childhood is Islamic. Financial literacy in an Islamic context is a series of abilities and knowledge in terms of personal money management with the value of tawhid as the basis of all life practices. This research method uses qualitative descriptive with interview and observation techniques. The result of this study is to get the implementation of financial literacy education in RA Bustanul Ulum in general is to prioritize Tawhid and religious values, recognize the concept of money and carry out financial practices.with the main teaching material carried out by RA Bustanul Ulum is the Concept of Earning or the concept of income or better known as Mouslim Entrepreneur, the Concept of Saving or Savings / teachings not to be wasteful, Sharing concept or sharing concept or known as Infaq, and Legalize prohibitions on bad practices in finance.
The Impact Of Viral Content On Public Policy: A Systematic Literature Review On Institutional Responses To Online Public Aspirations
This systematic literature review explores the growing phenomenon of viral news and its influence on judicial processes, focusing on how institutions respond to public aspirations voiced through online media. The study aims to identify the mechanisms through which viral news affects trial outcomes and institutional decision-making, while also examining the societal and legal implications of this trend. Using a mixed-methods approach, the research synthesizes data from the last five years to analyze patterns, gaps, and theoretical frameworks. Preliminary findings suggest that viral news amplifies public pressure, often leading to accelerated or altered judicial responses. The study contributes to the theoretical understanding of media influence on legal systems and offers policy recommendations for balancing public aspirations with judicial integrity. By addressing the intersection of media, law, and public opinion, this research holds significant implications for policymakers, legal practitioners, and media scholars.
Pengaruh ROA dan ROE terhadap Return Saham pada Perusahaan Emiten Syariah di Bursa Efek Indonesia
Islamic Issuers are Islamic companies that are members of the IDX. Islamic Issuers here consist of Banking, Insurance and Hotel companies. Stock returns are the rate of return or yield from shares invested by investors by issuers or companies. Signals indicate a relationship between profitability and stock returns. Profitability can be proxied by ROA and ROE. This study aims to determine the effect of ROA and ROE on stock returns. The research method uses quantitative associative. The population consists of 7 Islamic Issuers in the 2021-2023 launch year as research objects so that 21 samples are obtained. The analysis technique is multiple linear regression with panel data. The results of the study Prob Variable X2 or ROE obtained 0.0007 <0.05, so there is an effect of ROE on Stock Returns. The higher the ROE, the higher the Stock Return. Prob Variable X2 or ROE obtained 0.0007 <0.05, so there is an effect of ROE on Stock Returns. The higher the ROE, the higher the Stock Return.
Pengaruh Pertumbuhan Laba dan Dana Syirkah Temporer terhadap Maqashid Syariah pada Bank Umum Syariah Periode 2021-2023
The purpose of the study was to see the effect of profit growth and temporary syirkah funds with Maqasyid Syariah in 2021-2023. Maqasyid Syariah can be interpreted as ownership of a company that can be seen from the value of its shares. While Bank Umum Sariah can be interpreted as a bank that operates based on Sharia principles and all its operations are based on the Quran and Hadith and there is a halal guarantee in its transactions. The methods used are quantitative verification and descriptive. With a total sample of 24. The results of this study are the Probability Value of X1 (Profit Growth) > 0.5 with a Coefficient value of -0.0001, meaning that the variable X1 (Profit Growth) has no effect on Maqasyid Syariah. The Probability Value of X2 (Temporary Syirkah Funds) <0.5 with a Coefficient value of 1.02E-08 means that the variable X2 (Temporary Syirkah Funds) has an effect on Maqasyid Syariah. The F-statistic value <0.05, meaning that simultaneously or together, variables X1 and X2 have an effect on Maqasyid Syariah. The R-squared value is 0.879 or 87.9%, meaning that variables X1 and X2 are able to provide an influence of 87.9% on Maqasid Syariah. The rest is influenced by other factors.
Peningkatan Kualitas Komoditas Kopi Organik dari Perkebunan dalam Perspektif Ekonomi Islam di Desa Srimenanti Lampung Barat
This study aims to improve the quality of organic coffee commodities from Srimenanti Village, West Lampung, through an Islamic economic approach. West Lampung is known as one of the largest coffee-producing regions in Lampung Province, making this commodity a major pillar of the local economy. Within the framework of regional development and the strengthening of the community’s economy, this research highlights the importance of applying Islamic economic principles such as justice, mutual assistance, and sustainability in coffee plantation management. The methods used in this study include a participatory approach through the identification of farmer and farmer group characteristics, skill enhancement training, and value-added analysis of various coffee processing methods. The results show that the natural anaerobic processing method provides the highest added value compared to other methods. Additionally, the involvement of the Women Farmers Group (Kelompok Wanita Tani/KWT) plays a significant role in improving the production and marketing of locally branded coffee known as KOROLA (Kopi Hitam Lampung Barat). This study confirms that the implementation of organic farming systems, capacity building for farmers, and the strengthening of cooperative institutions can create a sustainable farming ecosystem aligned with sharia principles. By integrating Islamic values into coffee management, it is expected that a balance between economic profit and social welfare can be achieved.
Diversifikasi Pemasukan Dunia Perbankan Syariah Indonesia : Resiko Dan Kinerja
The aim of this research is to examine the impact of income diversification on the risk and performance of state-owned banks due to structural changes in the banking sector in Indonesia. In Indonesia, there has been a transition from traditional intermediaries (loans financed by deposits) to offering interest-free income. Income diversification has a negative impact on the performance of state-owned banks. These state-owned banks often do not pursue strategies outside their core business, because owners see fluctuations in profits as a threat to their ability to control. Company size and debt ratio are used as control variables. The results of this research show that the larger the company size, the lower the ROA will generally be. This suggests that large banks may have difficulty achieving high ROA due to more complex operations. The higher the ratio of Loans to Total Assets (LTA), usually the ROA is also higher. This may indicate that banks that are more aggressive in distributing credit are relatively more efficient in generating income.
Konsolidasi Dana Wakaf dan Haji Berdasarkan Bukti dan Hukum Syariah
In an effort to utilize Hajj funds or financial resources, Muslim economists developed the concept of waqf which can be applied in India through an inclusive and collaborative investment model. They are focused on strengthening the size of non-profit waqf funds while integrating Hajj funds within the existing legal framework in Indonesia, which includes Islamic law and licensing regulations. The results of our current research show that there is no study that clearly discusses the integration of management and investment of Hajj money from the perspective of sharia decisions and assessments. This research uses a qualitative approach with normative legal methods. In accordance with sharia principles and applicable regulations, including Law Number 1386 of 2018 concerning Hajj Financial Management and Law Number 41 of 2004 concerning Waqf, there is an opportunity to combine waqf fund investments with Hajj money, while maintaining the essence of waqf, and considering benefits, risks, security and trust. Collaboration between the Hajj Financial Management Agency and professional waqf institutions registered with the Indonesian Waqf Board will be a strategic step in developing waqf assets, especially considering that investment capacity can be increased by up to 10% in Indonesia. The recommendation from this research is that BPKH and waqf institutions in India collaborate closely for the benefit of waqf and public funds, and actively provide accurate information to the public in order to reduce the spread of wrong news regarding the current status of Hajj funds.
Minat dan Penilaian Pembelian Produk Halal pada Masyarakat Lampung
This research emphasizes the importance of identifying factors that influence the decision to purchase halal certified cosmetics, such as halal labels, halal awareness, price and special offers. From the research results, it can be concluded that Lampung community students as a whole understand halal products according to Islamic teachings, but the choice of approach to halal and haram products is closely related to their religious beliefs and the community itself. However, in general, students want to increase their knowledge about halal products and the importance of following religious teachings. Lampung people also check and read whether the food has a halal certificate from a trusted party.
Lembaga Keuangan Syariah dalam Berbagai Perspektif Literatur Hukum Kontrak Hybrid
A hybrid contract is an agreement between two parties that includes two or more contracts at once, such as a hire-purchase contract, subsidy, wakalah, muzara'ah, qardh, sharf, mudharabah, syirkah, and others. Thus, all legal consequences and rights and obligations arising from these contracts are considered as an inseparable unit. This research design took the form of a literature review. The research results show that between 2020 and 2024, a number of studies have been carried out on hybrid contract law from various perspectives. This research includes hybrid contracts from the perspective of four schools of thought, the views of ulama, as well as a review of hadith and Maqashid Al-Syariah. In this context, there are scholars who support and oppose the existence of hybrid contracts. There is also a debate regarding the interpretation of hadith from a maqashid perspective, where hybrid contracts are considered as an attempt to achieve the validity of various thoughts. It is hoped that the hybrid contract can create holistic and multidimensional integration, and achieve the stated goals. According to fiqh, as long as the combination of contracts in a hybrid contract is not accompanied by elements of jahalah or gharar, and does not give rise to usury, then the contract can be considered valid according to Islamic law.