Journal of Islamic Economic Laws最新文献

Determinants of Muzakki Decision-Making to Pay Zakat in Baitulmaal Muamalat Muzakki决定在Baitulmaal Muamalat支付Zakat的决定因素

Journal of Islamic Economic Laws Pub Date : 2023-03-20 DOI: 10.23917/jisel.v6i1.21184

Y. Yunizar, Ola Danel

{"title":"Determinants of Muzakki Decision-Making to Pay Zakat in Baitulmaal Muamalat","authors":"Y. Yunizar, Ola Danel","doi":"10.23917/jisel.v6i1.21184","DOIUrl":"https://doi.org/10.23917/jisel.v6i1.21184","url":null,"abstract":"Zakat is part of the five pillars of Islam, which is legally obligatory to do when one's property has touched the nishab and haul. Zakat has considerable potential to overcome economic problems, especially poverty. DKI Jakarta is the sixth largest city in Indonesia, with a majority Muslim population. So DKI Jakarta also has considerable zakat potential. However, there is a difference between the potential amount of zakat receipts in DKI Jakarta and the realization of zakat fund collection. This research aims to see the effect of religiosity, income, transparency, and service quality on the decision-making of muzakki to pay zakat in Baitulmaal Muamalat (a case study in DKI Jakarta). This research is the descriptive quantitative approach with multiple linear analysis methods. The sampling technique chosen in this research is probability sampling, Simple random sampling. The sample from this study amounted to 217 muzakki in DKI Jakarta, who distributed their zakat in Baitulmaal Muamalat. The analysis results show how the variables of religiosity, income, transparency, and service quality partially or simultaneously impact the decision-making of muzakki to pay zakat through baitulmaal muamalat in DKI Jakarta.","PeriodicalId":34766,"journal":{"name":"Journal of Islamic Economic Laws","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44730891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Creative Accounting: Viewed from Risk and Sharia Compliance Perspective 创新会计:从风险和伊斯兰教法合规的角度看

Journal of Islamic Economic Laws Pub Date : 2023-03-06 DOI: 10.23917/jisel.v6i1.21164

Muhammad Noor, S. Sopian

引用次数: 0

Revitalization of Istihsan Bi Al 'Urfi in Sharia Financing: Fatwa Study 2010-2018 伊斯兰教法融资中Istihsan Bi Al’Urfi的复兴：2010年至2018年Fatwa研究

Journal of Islamic Economic Laws Pub Date : 2023-03-06 DOI: 10.23917/jisel.v6i1.17436

Syarifah Gustiawati Mukri, Harisah Harisah, Aliyeva Patimat Shapiulayevna

{"title":"Revitalization of Istihsan Bi Al 'Urfi in Sharia Financing: Fatwa Study 2010-2018","authors":"Syarifah Gustiawati Mukri, Harisah Harisah, Aliyeva Patimat Shapiulayevna","doi":"10.23917/jisel.v6i1.17436","DOIUrl":"https://doi.org/10.23917/jisel.v6i1.17436","url":null,"abstract":"The community's need for sharia financing transactions is very urgent. So that Islamic law products are required to be able to provide guidelines for community economic transactions as a form of response to community needs. From this, this study examines how the concept of istihsan bi al 'urfi was revitalized in one fatwa from 49 fatwas set by the DSN-MUI during the 2010-2018 period as evidence for legal determination. Therefore, istihsan bi al 'urfi is a form of ijtihad scholars in establishing law. The research method used is a qualitative research method with a literature approach, namely by observing the use of the determination method with istihsan bi al 'urfi. The results of the study stated that there were 13 times the use of istihsan bi al 'urfi in determining the permissibility of financing based on sharia as a legal consideration. Although previously it was equipped with arguments from the Qur'an and hadith as well as ijma' and qiyas. This shows that DSN-MUI ijtihad always develops according to the demands of the times to develop Islamic legal products in the field of Islamic finance and economics without losing the basic values of sharia.","PeriodicalId":34766,"journal":{"name":"Journal of Islamic Economic Laws","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45289170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

How Zakat Affects Economic Growth In Three Islamic Countries Zakat如何影响三个伊斯兰国家的经济增长

Journal of Islamic Economic Laws Pub Date : 2023-03-06 DOI: 10.23917/jisel.v6i1.21242

Afief El Ashfahany, Awalul Dini Nur Hidayah, Lukmanul Hakim, Mohd Shahid Bin Mohd Noh

引用次数: 3

Best Practice Halal Integrity Management in The Logistic Chain Scheme: Analysis of Opportunities and Challenges 物流链方案中清真诚信管理的最佳实践:机遇与挑战分析

Journal of Islamic Economic Laws Pub Date : 2023-03-06 DOI: 10.23917/jisel.v6i1.19867

Darlin Rizki, M. Hamzah, Z. Fakhiroh, Darwin Hendri

{"title":"Best Practice Halal Integrity Management in The Logistic Chain Scheme: Analysis of Opportunities and Challenges","authors":"Darlin Rizki, M. Hamzah, Z. Fakhiroh, Darwin Hendri","doi":"10.23917/jisel.v6i1.19867","DOIUrl":"https://doi.org/10.23917/jisel.v6i1.19867","url":null,"abstract":"Nowadays, consumers are increasingly aware and concerned about halal status, and activities in the supply chain are truly halal guaranteed for them to buy. This article aims to explore the development of halal logistics, analyze the opportunity and challenge factors in its development stage, and create a best practice scheme to realize halal integrity. This research method uses a Systematic Literature Review (SLR) using secondary data from a number of previous studies discussing halal logistics and halal integrity in the supply chain. From this study, it is known that countries in Southeast Asia have shown a positive response to the existence of a halal logistics scheme as an innovation in the supply chain. Several opportunities known for the development of halal logistics mainly lie in the high demand for halal products, the positive growth of the sharia economy, the use of information technology, and the strengthening of the halal ecosystem. Meanwhile, regarding challenges, there is no special regulation regulating halal logistics, low stakeholder knowledge about halal, a lack of experts and researchers, and the absence of special infrastructure that handles halal products. In the end, the author develops a halal integrity scheme in the supply chain with a logistics management approach. It is hoped that this article can provide a better understanding of halal integrity in the supply chain. Further research can empirically test the relationship between logistics management and halal integrity.","PeriodicalId":34766,"journal":{"name":"Journal of Islamic Economic Laws","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47059944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory 企业社会责任在伊斯兰企业理论中的体现

Journal of Islamic Economic Laws Pub Date : 2023-03-06 DOI: 10.23917/jisel.v6i1.21134

Nailis Saadah, F. Zakiy, Ratno Agriyanto

{"title":"The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory","authors":"Nailis Saadah, F. Zakiy, Ratno Agriyanto","doi":"10.23917/jisel.v6i1.21134","DOIUrl":"https://doi.org/10.23917/jisel.v6i1.21134","url":null,"abstract":"The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Interprise Theory (SET) index. Using the research objects of Islamic commercial banks in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the shariah enterprise theory index. The results of the study proved that 8 BUS in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Interprise Theory (SET). Especially in accountability to nature, it is still far from the component of Shariah Interprise Theory (SET).","PeriodicalId":34766,"journal":{"name":"Journal of Islamic Economic Laws","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41806317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Influence and Contribution of Macroeconomics to The Indonesian Sharia Stock Index for The Period 2011-2021 2011-2021年宏观经济学对印尼伊斯兰股票指数的影响和贡献

Journal of Islamic Economic Laws Pub Date : 2023-03-06 DOI: 10.23917/jisel.v6i1.21073

Sandi Mulyadi, M. G. Wibowo

引用次数: 0

Relevance Of Islamic Banking In Indonesia To The Muamalah System Of The Prophet And The Caliph 印尼伊斯兰银行业与先知和哈里发的穆罕默德制度的相关性

Journal of Islamic Economic Laws Pub Date : 2022-10-10 DOI: 10.23917/jisel.v5i2.17657

Malta Anantyasari, A. Suwarno, M. Nashirudin, Chabibatul Mu’awanah, Nuraini Binti Asri

引用次数: 4

Islamic Financial Literacy: Evidence From Indonesian Urban Middle-Class Women 伊斯兰金融素养：来自印尼城市中产阶级妇女的证据

Journal of Islamic Economic Laws Pub Date : 2022-10-10 DOI: 10.23917/jisel.v5i2.18467

Alfina Rahmatia, Andy Putra Wijaya, Arief Dwi Saputra, Muhammad Imam Ma’ruf

引用次数: 0

The Effectiveness of Sharia Economic Dispute Resolution Between Religious Court and National Sharia Arbitration Board 宗教法院与国家伊斯兰教法仲裁委员会解决伊斯兰教法经济纠纷的有效性

Journal of Islamic Economic Laws Pub Date : 2022-10-10 DOI: 10.23917/jisel.v5i2.19709

M. A. Aziz, Fardan Bintang Agung Sasongkojati

{"title":"The Effectiveness of Sharia Economic Dispute Resolution Between Religious Court and National Sharia Arbitration Board","authors":"M. A. Aziz, Fardan Bintang Agung Sasongkojati","doi":"10.23917/jisel.v5i2.19709","DOIUrl":"https://doi.org/10.23917/jisel.v5i2.19709","url":null,"abstract":"Sharia economic dispute is a conflict of interest or loss for either party to the business or activities carried out by individuals, groups of people, or business entities that are legal or not legal entities to meet the needs of a commercial and non-commercial nature according to sharia principles. Furthermore, it can be resolved through litigation or judicial and non-litigation, or out-of-court lines. Resolution disputes through religious courts always takes a long time and complicated administration, but until now is it still in high demand by justice seekers. There is dispute resolution outside the judiciary, one of which is arbitration through National Sharia Arbitration Board (BASYARNAS) which can be the solution. This paper is a qualitative research study with a case was taken from Religious Court Class 1A Sleman and BASYARNAS Representative In Yogyakarta. The findings of this study provide the results dispute resolution in religious courts is more desirable because it has more executive powers than BASYARNAS, and also religious courts hold the absolute authority of sharia economic dispute resolution and religious courts spread throughout districts in Indonesia, so religious courts are very easy to find, in contrast to BASYARNAS whose existence is still in every capital of several provinces in Indonesia. Religious courts are superior because of the quality of judges, their presence in every district in Indonesia, and the culture of the people.","PeriodicalId":34766,"journal":{"name":"Journal of Islamic Economic Laws","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47148641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2