Al Maal: Journal of Islamic Economics and Banking
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; Etika Bisnis Islam; Bank Syariah dan Lembaga Keuangan Syariah Non Bank; Akuntansi Syariah; Muamalah / Hukum Ekonomi Syariah; Fikih dan Manajemen ZISWAF.
Articles
64 Documents
<![CDATA[Aktualisasi Maqashid Syariah dalam Konstruksi Perspektif Fikih terhadap Aktivitas dan Produk Perbankan Syariah ]]>
<![CDATA[Refki Saputra]]>;
<![CDATA[Abdurrahman Hilabi]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i1.6025
<![CDATA[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 .]]>
<![CDATA[Pandemi Covid 19: Bagaimana Kondisi Likuiditas Bank Syariah di Indonesia? ]]>
<![CDATA[Kharis Fadlullah Hana]]>;
<![CDATA[Muslikhatul Aini]]>;
<![CDATA[Lorena Dara Putri Karsono]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i1.5840
<![CDATA[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.]]>
<![CDATA[Potensi Cryptocurrency Dalam Inklusi Keuangan Islam Berkelanjutan ]]>
<![CDATA[Satria Darma]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i1.6190
<![CDATA[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.]]>
<![CDATA[Analisis Good Corporate Governance pada Kinerja Keuangan Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2020 ]]>
<![CDATA[Nova Destiana]]>;
<![CDATA[Andang Sunarto]]>;
<![CDATA[Adi Setiawan]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i1.5931
<![CDATA[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).]]>
<![CDATA[Pengaruh Religiusitas dan Pendapatan terhadap Kepatuhan Membayar Zakat Hasil Tambak ]]>
<![CDATA[Rifqah Mursidah]]>;
<![CDATA[Sirajuddin Sirajuddin]]>;
<![CDATA[Akramunnas Akramunnas]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i1.5918
<![CDATA[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.]]>
<![CDATA[Analisis Hasil Investasi Dana Asuransi Jiwa Syariah di Indonesia Periode 2014-2021 ]]>
<![CDATA[Warto Warto]]>;
<![CDATA[Sabik Khumaini]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i1.6651
<![CDATA[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.]]>
<![CDATA[Pengaruh Labelisasi Halal, Personal Selling dan Online Customer Review Terhadap Keputusan Pembelian (Studi Pada Follower Instagram Scarlett Whitening) ]]>
<![CDATA[Fitrah Rahma Inayah]]>;
<![CDATA[Idris Parakkasi]]>;
<![CDATA[A Syathir Sofyan]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 2 (2023) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i2.6610
<![CDATA[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.]]>
<![CDATA[Pengelolaan dan Pengembangan Wakaf Produktif: Studi Interkoneksi Bank Umum Syariah (BUS) dengan Lembaga Filantropi Islam ]]>
<![CDATA[Hamli Syaifullah]]>;
<![CDATA[Ali Idrus]]>;
<![CDATA[Muhammad Khaerul Muttaqien]]>;
<![CDATA[Al Zuhra Ayu Diah Agustin]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 2 (2023) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i2.7442
<![CDATA[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]]>
<![CDATA[Peran Wakaf Tunai Saat Pandemi Covid-19 di Indonesia ]]>
<![CDATA[Luluk Latifah]]>;
<![CDATA[Iskandar Ritonga]]>;
<![CDATA[Muhammad Lathoif Ghozali]]>;
<![CDATA[Fatkur Huda]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 2 (2023) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i2.6886
<![CDATA[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.]]>
<![CDATA[Model Penguatan Kemandirian Ekonomi Pesantren Melalui Pengembangan Potensi Produk Halal di Pesantren An-Nasyiin Pamekasan ]]>
<![CDATA[Wahyu Setiawan Djodi]]>;
<![CDATA[Taufiqur Rahman]]>
<![CDATA[ Al Maal: Journal of Islamic Economics and Banking Vol 4, No 2 (2023) ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah FAI UMT ]]>
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DOI: 10.31000/almaal.v4i2.7142
<![CDATA[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.]]>
