Journal of Islamic Economic Laws最新文献

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

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

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 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

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

Islamic Economic Empowerment Model During The Covid 19 Pandemic In Lazismu Surakarta 新冠肺炎大流行期间的伊斯兰经济赋权模式

Journal of Islamic Economic Laws Pub Date : 2022-10-10 DOI: 10.23917/jisel.v5i2.18449

Saiev Dzaky El Kemal, Qurroh Ayuniyyah, Rio Erismen Armen, Mufti Maula Alfani

{"title":"Islamic Economic Empowerment Model During The Covid 19 Pandemic In Lazismu Surakarta","authors":"Saiev Dzaky El Kemal, Qurroh Ayuniyyah, Rio Erismen Armen, Mufti Maula Alfani","doi":"10.23917/jisel.v5i2.18449","DOIUrl":"https://doi.org/10.23917/jisel.v5i2.18449","url":null,"abstract":"The COVID 19 pandemic is a new challenge for the Islamic economy to be able to be a solution to various problems that arise due to the impact of the spread of the COVID 19 virus in every community. The impact caused by the pandemic is not only on the health aspect but also on the economic aspect. This study aims to find out what are the models of economic empowerment in the Islamic Economy that can be done during the COVID 19 pandemic. The research method used is qualitative descriptive. This method explains the phenomena that occur in society and then a conclusion is drawn. The results of this study are the first, the empowerment model carried out by LAZISMU Surakarta during the pandemic has been in accordance with government rules, namely the funds are distributed to those who are entitled to receive it legally Islamic and also pay attention to the scale of community priorities. Second, the category of consumptive empowerment is 11% greater than productive empowerment. Third, the benefits obtained by the community from consumptive empowerment are greater when the number of pandemic cases is increasing, while when the trend of confirmed case numbers is falling, productive empowerment is more expected by the community. Fourth, the Islamic Economy is still able to play a role in tackling emergencies such as the COVID 19 pandemic. This is evidenced through LAZISMU Surakarta which has been able to empower people's funds professionally.","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":"44368515","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

A Bibliometric Analysis of Zakat Literature from 1964 to 2021 1964 - 2021年天课文献计量学分析

Journal of Islamic Economic Laws Pub Date : 2022-10-10 DOI: 10.23917/jisel.v5i2.18511

Indri Supriani, Firsty Izzata Bella, Y. Tumewang, S. Iswati

引用次数: 1

Local Halal Cosmetic Products Purchase Intention: Knowledge, Religiosity, Attitude, and Islamic Advertising Factors 当地清真化妆品购买意向：知识、宗教、态度和伊斯兰广告因素

Journal of Islamic Economic Laws Pub Date : 2022-10-10 DOI: 10.23917/jisel.v5i2.19199

M. Najib, Wawan Kusdiana, I. A. Razli

{"title":"Local Halal Cosmetic Products Purchase Intention: Knowledge, Religiosity, Attitude, and Islamic Advertising Factors","authors":"M. Najib, Wawan Kusdiana, I. A. Razli","doi":"10.23917/jisel.v5i2.19199","DOIUrl":"https://doi.org/10.23917/jisel.v5i2.19199","url":null,"abstract":"The demand for halal cosmetic products in various parts of the world has increased, especially in Muslim-majority countries like Indonesia. The potential demand for halal cosmetic products will continue to increase in the future. Indonesia has the opportunity to become the world's largest producer and consumer of halal cosmetic products. Therefore, Indonesia must be able to take advantage of these opportunities by maximizing its potential. This study aims to determine the effect of knowledge, religiosity, attitudes, and Islamic advertising factors on the purchase intention of local halal cosmetic products. In addition, it also aims to find out the reasons for the purchase intention of Muslim consumers towards local halal cosmetic products and to determine the purchase intentions of Muslim consumers towards imported cosmetic products in the future. This study uses 400 respondents who are Muslim and domiciled in West Java. Then to test the model and hypothesis using Smart PLS Software. The results of this study indicate that all hypotheses are accepted. Knowledge and religiosity have a positive and significant influence on attitudes and purchase intentions. Then attitude and Islamic advertising have a positive and significant influence on the purchase intention of local halal cosmetic products. Thus, in building the intention to buy local halal cosmetic products, the company must know and understand what factors underlie consumers' intentions to buy local halal cosmetic products.","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":"43245853","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

Sharia Economic Law Perspective On Online Meeting Premium Account Leasing 伊斯兰经济法视角下的网络会议溢价账户租赁

Journal of Islamic Economic Laws Pub Date : 2022-10-10 DOI: 10.23917/jisel.v5i2.18750

Muhamad Izazi Nurjaman, S. Al-Hakim, I. Setiawan, Doli Witro, M. Sahid

{"title":"Sharia Economic Law Perspective On Online Meeting Premium Account Leasing","authors":"Muhamad Izazi Nurjaman, S. Al-Hakim, I. Setiawan, Doli Witro, M. Sahid","doi":"10.23917/jisel.v5i2.18750","DOIUrl":"https://doi.org/10.23917/jisel.v5i2.18750","url":null,"abstract":"In general, in leasing goods (ijarah ala al-a'yan) the object of the contract is the benefit that comes from tangible objects. However, it is different from renting a Zoom Meeting Premium account whose position is as application software. So that its position will have benefits if its use is collaborated with hardware as hardware. Meanwhile, if it is only the software that is being leased, how can the software have benefits as the object of an ijarah contract which is the benefit of an object. Therefore, this study will discuss the practice of renting a Zoom Meeting Premium account according to the perspective of sharia economic law. This research is a research that uses a descriptive case study method with an empirical juridical approach. The data analysis technique was carried out through three stages, namely data reduction, data presentation and conclusions. The results of this study find the fact that the position of Zoom Meeting is premium as an application software that is part of a computer program. While the computer program is part of the copyright in the form of intangible movable objects. So that there is the development of the object of the ijarah contract which is generally in the form of benefits derived from tangible objects which can also come from the benefits of intangible objects.","PeriodicalId":34766,"journal":{"name":"Journal of Islamic Economic Laws","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68726356","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