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Al-Muamalat : Jurnal Ekonomi Syariah
Published by Universitas Islam Negeri Sunan Gunung Djati Bandung
ISSN : 20863225     EISSN : 27160610     DOI : 10.15575/am
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Al-Muamalat: Jurnal Ekonomi Syariah is a journal that focuses on the development of Islamic Economics. The journal comprehensively examines various aspects of current and emerging laws and economics relevant to the field. The journal board welcomes articles from scholars, professionals, researchers, and students as a collective effort toward the advancement of Islamic economics, submitted manuscripts will be published and disseminated. The journal releases new issues twice annually, in January and July. Al-Muamalat: Jurnal Ekonomi Syariah focuses on the main issues in the development of Islamic Economics, covering conceptual ideas and research findings related to the following areas: 1. Islamic Economics Law 2. Islamic Banking and Finance 3. Islamic Business 4. Islamic Law 5. Islamic Marketing 6. Islamic Philanthropy 7. Islamic Human Capital 8. Halal Supply Chain Management 9. Halal Industry 10. Other Topics Related to Islamic Economics
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 9 Documents
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Search results for , issue "Vol 11, No 2 (2024): July" : 9 Documents clear
Analysis of Environmental Performance and Tax Aggressiveness on CSR Disclosure: A Study of PROPER KLH Companies in the Indonesian Sharia Stock Index 2017-2022 Ahmad Rizqi Makinudin; Ali Rama; Zuhairan Yunmi Yunan
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.34015

Abstract

This study investigates the factors influencing Corporate Social Responsibility (CSR) disclosure among companies listed in the PROPER KLH within the Indonesian Sharia Stock Index (ISSI) from 2017 to 2022. Utilizing a quantitative approach, the research employs secondary data and panel data regression analysis. The results reveal that environmental performance, company age, and tax aggressiveness significantly affect CSR disclosure, as measured by the Global Reporting Initiative (GRI) index. These findings underscore the crucial role of these factors in shaping a company's commitment to social and environmental responsibilities, while also highlighting the complex dynamics between corporate actions and their environmental impact. Companies with strong environmental performance not only contribute positively to the planet but also enhance their long-term reputation. The relationship between tax aggressiveness and CSR disclosure suggests a significant interplay between financial strategies and ethical considerations in corporate decision-making. This underscores the need for a comprehensive approach to corporate governance that integrates financial objectives with ethical responsibilities. Consequently, policymakers and stakeholders should leverage these insights to develop more effective regulations and incentives that promote responsible corporate conduct.
Efficient Market Analysis of Jakarta Islamic Index (2019-2023) Rahma Aulia Sidik; Wiku Suryomurti; Soon Yong Ang
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.35193

Abstract

This study aims to analyze the efficient market form of the Jakarta Islamic Index. The methodology used is an event study with a window period of 20 days, including ten days before and ten days after the announcement of composition changes held twice a year. The sample consists of 102, with 30 companies listed during the study period and 36 companies excluded and re-listed following the composition change announcements. The analysis technique used is the Paired Sample T-test. The findings reveal no differences in abnormal returns and trading volume activity before and after the announcement. This suggests that the market had already absorbed the announcement information before the event, resulting in a weak reaction and indicating that the announcement did not significantly impact the Jakarta Islamic Index. This implies that the index operates in a semi-strong form of market efficiency. Consequently, companies listed in the index may need additional strategies to improve their stock performance. To provide further insight, this study also examines the average stock trading activity of companies that enter and exit the composition of the Jakarta Islamic Index for the 2019-2023 periods.
Overcoming Intellectual Unemployment through Entrepreneurship Learning Transformation: A Case Study on Sharia Economic Law Study Program of Unismuh Makassar Fakhruddin Mansyur; Jasri Jasri; Mowafg Masuwd
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.34562

Abstract

The number of job vacancies in Indonesia is still far less than the number of job seekers every year. This shows the inability of both the government and companies to create job opportunities for generation Z in Indonesia and at the same time emphasizes that educational institutions are not able to create an easy generation that is careful about entrepreneurship, even though the level of young entrepreneurs is one of the benchmarks of a developed country. The aim of this research is to find a formula for increasing the entrepreneurial spirit of Generation Z through effective entrepreneurship learning. The type of research used is field research with a quantitative approach. The object of this research is students and graduates of the Unismuh Makassar Sharia Economic Law Study Program. The results of this study indicate that of the two variables studied, namely human resources in this case are lecturers (X1) and entrepreneurship learning (X2) it is known that the variable X1 does not influence the growth of student entrepreneurial spirit while entrepreneurship learning has a positive and significant effect on growth. student entrepreneurial spirit. So, it can be concluded that to build and foster the entrepreneurial spirit of students there needs to be improvement and great attention to the entrepreneurship learning process which is capable of being a means of creating Generation Z who are fond of entrepreneurship.
Blockchain-Based Digital Transaction Security System: Perspective of Imam al-Shāṭibi’s Maqāṣid al-Sharī’ah Concept Achmad Yasin; Arifah Billah
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.34379

Abstract

Blockchain is a technological advancement that does not yet have regulatory certainty, especially regarding taxation and its use in certain domains does not fulfill shari’ah provisions. This research is a literature study that explain the benefits of blockchain technology when applied in the Islamic economic sector and analyses it based on maqāṣid al-sharī'ah according to Imam al-Shāṭibi. The method implemented: normative law with a statutory and conceptual approach. Data collection is done through literature research and documentation. This research analyses that the benefits of using blockchain technology in Islamic economics provides various significant advantages for human welfare, so it is considered maṣlahah. Applying this technology to economic activities is a form of jalbu al-maṣālih. Blockchain technology increases the operational ease of digital transactions and provides vigorous wealth protection through tokens generated from digitizing tangible assets. The blockchain application in digital transactions is a form of dar’u al-mafāsid. Analysed from the perspective of Imam al-Shāṭibi’s maqāṣid al-sharī’ah, the blockchain technology efficiency and security for data and information in the digital transaction ledger are included as ḥājiyyah needs. Its use that facilitates cryptocurrency transactions is highlighted as haram because of its destruction of religion due to its prohibition. The protection afforded to real-world asset tokens and their overall usefulness elevates this technology’s status as a ḍarūriyyah min jānibi al-’adam (protection of primary needs from absence).
Peran Pekerja Migran Perempuan dan Kontribusinya Terhadap Kesejahteraan Ekonomi Rumah Tangga: Relevansi dengan Hukum Islam Yadi Janwari; Akmaliyah Akmaliyah; Sumiati Sumiati; Putri Diesy Fitriani; Rosi Hasna Sari
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.34007

Abstract

The study examines the phenomenon of a significant increase in female migrant workers in Karawang Regency, an area with the highest Regency/City Minimum Wage (MSW) in West Java. The research aims to identify the factors that drive women in Karawang to become migrant workers and analyze the impact of such migration on family welfare from the perspective of Islamic law. Using a qualitative approach, the study found that several factors, such as education level, family economic condition, social status, job competitiveness, and divorce rate, play a significant role in encouraging women to become migrant workers. The results show that women's migration has multiple positive and negative impacts on family welfare. In the context of Islamic law, the research concludes that the activities of female migrant workers are permissible.
Pricing Mechanism in Panyabungan Tradisional Market Viewed from Islamic Economic Perspective Rini Hayati Lubis
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.35080

Abstract

This study analyzes the pricing mechanism in the Panyabungan traditional market using the perspective of Islamic economics. The Panyabungan tradisional market is the focus of research because it is the local economic center of the Muslim community. Using a qualitative approach, data is collected through observation and interviews with traders and sellers as well as market stakeholders. The results of the study show that the pricing mechanism in the Panyabungan Old Market is largely based on market forces, which is not in accordance with Islamic economic principles that emphasize fairness in prices. In the traditional market of Panyabungan, there is still intransparency related to prices, price increases at certain moments that are not affected by the substance of the availability of goods, and buying and selling credit without paying attention to sharia principles. The implications of this study reinforce the importance of understanding and applying Islamic economic principles in traditional market practices to achieve the goals of economic justice and sustainability at the local level.
Analysis of the Trickle-Down Effect and Multiplier Effect of Religious Tourism at Al-Jabbar Mosque: How does it impact local MSME? Fajar Andrian Sutisna; Evi Sopiah; Annisa Nur Salam
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.37955

Abstract

This research aims to analyze the trickle-down and multiplier effects of the Al-Jabbar Mosque as a religious tourism site using a qualitative approach and descriptive analysis method using NVivo software. Primary data was collected through interviews with 20 tourists, 10 local MSME actors, 5 MSME employees, also the food court manager, and Al-Jabbar Mosque management. The findings reveal that the presence of Al-Jabbar Mosque generates a trickle-down effect by creating business potential and job opportunities for the local community. Local Community can engage in trade within the food court, also benefit from special programs like rental fee discounts. Additionally, there are employment opportunities at the mosque, such as security. The mosque also opens opportunities for MSME employment and open service, such as photography. Currently, 70% of the 550 mosque employees are local residents. Tourist visits directly impact Rp144.648.000.000 monthly to local MSME income, assuming 344,941 visitors per month with an average expenditure of Rp344,833 on food, photography, and other services. Mathematical analysis shows a multiplier effect value of 1.22, indicating that for every Rp100,000 increase in tourist spending, local MSME income rises by Rp122,000. Practically, the research suggests that Al-Jabbar Mosque management should collaborate with the local community to develop new businesses.
How Does Sustainable Halal Fashion Support the Slow Fashion Trends? Ilham Alivian; Ade Nur Rohim
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.34642

Abstract

The worldwide fashion business is seeing swift expansion, but, the adoption of rapid fashion has detrimental effects on ecological sustainability. Sustainable halal fashion, which emphasises quality, sustainability, and ethical values, offers a solution to address this. This study looks at how sustainable halal fashion can strengthen the slow fashion trend and proposes strategic steps for its development. This research employs a qualitative approach to literature study, gathering information from books, articles, and mass media. The results show that sustainable halal fashion contributes to slow fashion and has potential to develop sustainably by increasing public understanding, developing local raw materials, increasing production efficiency, efficiently utilizing supplies and reducing wastage in the manufacturing process., building collaboration. The conclusion is that sustainable halal fashion provides an innovative solution to overcome the fashion industry's negative impact and strengthen the slow fashion trend.
Recovery of Wakaf Assets Post Natural Disasters according to Islamic Law and Positive Law Siska Lis Sulistiani; Intan Nurrachmi; Ramdan Fawzi
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.35017

Abstract

This study aims to ascertain and evaluate the processes followed by national and Islamic law to recover waqf assets following a calamity. The 1945 Constitution, Law No. 41 of 2004 on Waqf, and other regulations are among the key legal data sources used in this qualitative study employing a normative juridical method from the viewpoint of Islamic law, which is derived from the Quran, the Hadith, and the views of relevant scholars. Periodicals and other pertinent articles are examples of secondary legal sources. Next, using descriptive analytic techniques, the data was gathered through library research and examined to determine the synchronization stage and compliance with legal norms and principles. The study's findings demonstrate that waqf assets—such as damaged land and buildings—can be recovered. In Islamic law, as long as there is no proof of someone's ownership, the assets return to the state. This is almost the same as positive law in Indonesia, namely if the affected waqf assets are destroyed or damaged and previously had a waqf certificate, efforts can be made to identify the waqf assets, and if important files related to the waqf are lost, you can contact BPN to get a copy, but if the assets are destroyed according to the UUPA the land returns to the state. Financing can be done by optimizing the funding of cash waqf and cash waqf for efforts to repair and rebuild these assets.

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