An Nuqud Journal of Islamic Economics

LITERATURE REVIEW ON THE INTEGRATION OF SHARIA ECONOMIC VALUES IN ISLAMIC EDUCATION CURRICULUM

2025-05-16T06:09:04+00:00

The low level of Islamic economic literacy in Indonesia presents a significant challenge for Islamic education, given that the majority of the population is Muslim. This study aims to critically examine efforts to integrate the values of Islamic economics into the Islamic education curriculum through a qualitative descriptive approach based on literature review. Data were collected from various academic literature and official curriculum documents. The findings of the study indicate that values of Islamic economics such as justice, social responsibility, and anti-usury are highly relevant to be instilled in education. Integration strategies identified include an integrated curriculum, specialized subjects, contextual approaches, and Islamic extracurricular activities. However, the implementation of integration faces obstacles such as limited teacher competence, teaching materials, and national policy support. The conclusion of this study emphasizes the importance of education in shaping a Muslim generation that is not only religious but also has ethical and practical economic awareness.

THE EFFECT OF NET CONTRIBUTION AND INVESTMENT RESULTS ON THE UNDERWRITING SURPLUS OF TABARRU’ FUNDS

2025-05-17T07:33:52+00:00

This study aims to analyze the effect of net contributions and investment returns on the underwriting surplus of tabarru' funds in Islamic life insurance in Indonesia. Islamic insurance, which is based on the principles of mutual protection (takaful) and mutual help (ta'awun), has shown significant growth in recent years, especially amid increasing public awareness of sharia-compliant financial products. This study uses a quantitative approach with multiple linear regression analysis method with OLS (Ordinary Least Square) estimation. The sampling technique used is purposive sampling. The population in this study consisted of 30 sharia life insurance companies registered with the Financial Services Authority (OJK) and the Indonesian Sharia Insurance Association (AASI) during the 2014-2023 period, of which 27 companies met the established criteria. The results showed that net contributions and investment returns had a significant effect partially or simultaneously on the underwriting surplus of tabarru' funds.

THE EFFECT OF COMPANY GOVERNANCE ON PROFITABILITY (ROA) (Comparative Study Between Islamic Commercial Banks and Conventional Commercial Banks 2019-2023)

2025-05-17T08:13:08+00:00

Good corporate governance plays an important role in increasing the profitability of a financial institution, especially through the supervisory mechanism by the independent board of commissioners and the strategic policies implemented by the board of directors. The main focus of the research is to analyze the effect of corporate governance on profitability (ROA) with a comparative study between Islamic commercial banks and conventional commercial banks in the 2019-2023 period. This study uses a quantitative approach with multiple linear regression methods and the form of data used is panel data. The results showed that simultaneously the independent board of commissioners and the board of directors had a significant influence on profitability (ROA) in Islamic commercial banks and conventional commercial banks. Partially, the independent board of commissioners and the board of directors at Islamic commercial banks have a significant influence on profitability (ROA). While in conventional commercial banks, only the board of directors has a significant effect on profitability (ROA), while the independent board of commissioners does not have a significant impact. These findings indicate that corporate governance contributes to profitability, with different patterns of influence between the two types of banks.

Keywords: independent board of commissioners, board of directors, ROA

ANALISIS PENERIMAAN DAN PENGGUNAAN DANA NON HALAL BERDASARKAN PSAK 109 PADA BANK SYARIAH INDONESIA

2025-06-25T12:00:18+00:00

This study aims to analyze the compliance of the recognition and utilization of non-halal funds in the financial statements of Bank Syariah Indonesia with the Statement of Financial Accounting Standards 109 (PSAK 109). Non-halal funds refer to income derived from activities that do not align with sharia principles, such as interest from conventional banks or service fees from giro accounts. The method used is descriptive qualitative, with an observational approach to Bank Syariah Indonesia’s financial statements for the period 2020–2024. The findings indicate that the recognition, presentation, and disclosure of non-halal funds in the financial statements are generally in accordance with PSAK 109. However, the reporting of non-halal funds has not yet been presented in a separate and detailed manner. This suggests a need for improved transparency and accountability in financial reporting, particularly regarding the sources and uses of non-halal funds, to ensure full compliance with sharia accounting standards

KONSEP DISTRIBUSI KEKAYAAN PERSPEKTIF EKONOMI SYARIAH DALAM UPAYA PEMERATAAN KESEJAHTERAAN

2025-06-15T03:25:41+00:00

Wealth distribution inequality is a major challenge in modern economies, leading to growing social disparity and injustice. This article explores the concept of wealth distribution from the perspective of Islamic economics as a solution to achieving equitable welfare. Using a literature review approach, it examines the fundamental principles of wealth distribution in Islam, such as justice (`adl), balance (tawazun), and public interest (maslahah). It also discusses the role of Islamic instruments like zakat, infak, sadaqah, and waqf in the process of wealth redistribution. The study finds that Islamic economics offers a wealth distribution system that is not only economically fair but also rooted in spiritual and social values. The importance of synergy between society, zakat institutions, and the government is emphasized in creating a just and sustainable distribution system

PERCEPTIONS OF BUSINESS ACTORS ON THE RETURN OF CONVENTIONAL BANKS IN THE SHARIA FINANCIAL ECOSYSTEM IN ACEH

2025-07-04T23:34:53+00:00

The implementation of the Qanun on Sharia Financial Institutions (LKS) in Aceh since 2022 has made Aceh the only province in Indonesia that requires a comprehensive Islamic financial system. However, limited financial services, infrastructure and business needs have led to a push to bring back conventional bank services. This article aims to examine the perceptions of businesses towards the reintroduction of conventional banks in the framework of fulfilling financial services in three districts: Nagan Raya, Aceh Barat Daya, and Aceh Jaya. This research uses a qualitative approach with in-depth interviews with business actors and stakeholders. The results show an ambivalence in perceptions: on the one hand, businesses value sharia principles; on the other hand, they need flexibility, speed, and adequate access to credit as offered by conventional banks. Policy implications indicate the need for harmonisation of financial services that are adaptive to the needs of the local economy without neglecting the spirit of sharia.

GOOD CORPORATE GOVERNANCE (GCG) IN THE PERSPECTIVE OF SHARIA MANAGEMENT AND ISLAMIC LAW

2025-07-04T23:39:12+00:00

Good Corporate Governance (GCG) is the principle of good corporate governance to create transparency, accountability, responsibility, independence, and fairness in the management of the organisation. In the context of Islamic economics, GCG principles are very much in line with sharia values, such as justice ('adl), trustworthiness, and accountability (mas'uliyyah). This article aims to examine the integration of the GCG concept with sharia management and Islamic law, and assess the extent to which these principles are internalised in Islamic financial institutions. The method used is a literature study with a qualitative approach. The results of the study show that the implementation of GCG within the sharia framework not only strengthens corporate governance, but also maintains spiritual and moral integrity in the Islamic business world.

ISLAMIC BUSINESS ETHICS TOWARDS INCREASING THE INCOME OF STREET TRADERS IN SHOLAWATAN EVENTS IN MAGELANG REGENCY

2025-07-03T13:38:58+00:00

This study analyzes the application of Islamic business ethics by street vendors and consumer perceptions at sholawatan events in Magelang Regency, and its relation to income improvement. Employing a mixed-methods approach with questionnaires given to 50 vendors and 50 consumers, complemented by in-depth interviews, the research measures adherence to four Naqvi's ethical principles: Unity, Equilibrium, Free Will, and Responsibility. Results indicate that street vendors predominantly apply Islamic business ethics (100% on Unity and Responsibility, 92% Equilibrium, 85% Free Will), which is also perceived positively by most consumers. This ethical application is proven to contribute to vendors' income improvement through building trust and a positive reputation. This study not only provides a comprehensive understanding of business ethics practices in the religious-based informal sector but also fills a literature gap regarding microeconomic case studies in the context of local religious culture, offering a practical reference for vendors to achieve blessings and business sustainability.

ANALYSIS OF EMPLOYEE PERCEPTION TOWARDS THE USE OF E-BILLING IN THE TAX PAYMENT PROCESS AT THE MINISTRY OF MANPOWER OF THE REPUBLIC OF INDONESIA, SOUTH JAKARTA

2025-06-23T04:39:32+00:00

Analysis of Employee Perceptions on the Use of E-Billing in the Tax Payment Process at the
Ministry of Manpower of the Republic of Indonesia, South Jakarta
This research is motivated by the ongoing challenges in the implementation of the e-Billing system
within the Ministry of Manpower of the Republic of Indonesia in South Jakarta, despite its design to
improve efficiency and transparency in tax administration. Some employees still face difficulties in
understanding procedures, have limited digital literacy, and hold negative perceptions toward the
system. This study aims to analyze employees’ perceptions of the use of e-Billing in the tax payment
process, identify the influencing factors, and formulate solutions to improve the system’s effectiveness.
This research uses a descriptive qualitative approach, with data collected through observation,
interviews, and documentation. The data analysis technique applies Miles and Huberman’s interactive
model, which includes data reduction, data display, and conclusion drawing. The findings indicate that
employees’ perceptions are influenced by perceived ease of use, perceived usefulness, and
organizational support. These findings are analyzed using the Technology Acceptance Model (TAM)
framework. The study concludes that increasing employee understanding through training and
technical assistance is essential to ensure the optimal implementation of the e-Billing system in
government institutions.

PENGARUH REWARD DAN PUNISHMENT MELALUI MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. ANUGRAH ARGON MEDICA BANDA ACEH

2025-05-14T04:38:38+00:00

Penerapan reward and punishment pada PT. Anugrah Argon Medica Banda Aceh mengindikasikan adanya kecenderungan peningkatan kedisiplinan pegawai namun belum menunjukkan hasil yang maksimal, sehingga masih perlu dicari alternatif solusinya, dalam arti perusahaan harus beruasaha menemukan rumusan dan mampu mengimplementasi kebijakan reward and punsihment yang paling tepat bagi pegawainya dan secara efektif mampu mendongkrak kinerja para pegawai PT. Anugrah Argon Medica Banda Aceh sedemikian rupa. Tujuan penelitian ini adalah untuk mengetahui pengaruh reward dan punishment terhadap kinerja karyawan dengan dimediasi oleh motivasi kerja pada PT. Anugarh Argon Medica Banda Aceh. Penelitian ini menggunakan jenis penelitian kuantitatif. Skala pengukuran variabel yang digunakan dalam penelitian ini menggunakan skala likert. Hasil penelitian menunjukkan bahwa, pertama variabel reward dengan indikator gaji dan bonus, tunjangan, pengembangan diri serta penghargaan psikologis dan sosial berpengaruh terhadap kinerja karyawan PT. Anugrah Argon Medica Banda Aceh. Hal tersebut dibuktikan dengan nilai t hitung lebih besar dari t tabel, (9.249>2.01808), atau sig, 2.01808), atau sig, Ftabel 3,23 dengan probabilitas 0.000. Keempat, X1 dan X2 masing-masing memiliki pengaruh terhadap Z, hal ini berdasarkan nilai signifikasi < 0,005. Hal yang sama juga terlihat pada pengaruh Y terhadap Z. Dari analisis diperoleh nilai signifikasi sebesar 0.000 < 0,005. Sehingga dapat disimpulkan bahwa secara langsung terdapat pengaruh signifikan Y terhadap Z. Sementara itu pengaruh X1 melalui Z terhadap Y, dan pengaruh pengaruh X2 melalui Z terhadap Y, menunjukkan hasil nilai yang positif dengan nilai signifikan di bawah 0,005, secara tidak langsung X1 dan X2 melalui Z mempunyai pengaruh yang signifikan terhadap Y

THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PERFORMANCE IN THE ACEH TRANSPORTATION SERVICE

2025-05-08T01:48:59+00:00

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan transformasional terhadap kinerja pegawai Dinas Perhubungan Aceh. Metode penelitian ini merupakan metode kuantitatif. Penentuan sampel penelitian ini menggunakan nonprobability sampling dengan rumus solvin. Survei awal yang dilakukan pada Dinas Perhubungan Aceh yang berjumlah 10 pegawai. Sampel yang digunakan dalam penelitian ini berjumlah 70 pegawai dari populasi seluruh pegawai sebanyak 226 pegawai, Metode analisis yang digunakan dalam penelitian ini adalah analisis linier sederhana. Hasil penelitian berdasarkan uji – t menunjukkan bahwa kepemimpinan transformasional secara parsial berpengaruh signifikat terhadap kinerja pegawai Dinas Perhubungan Aceh. Implikasi penelitian ini melalui kepemimpinan transformasional dapat meningkatkan kinerja pegawai dengan melakukan komunikasi yang baik dengan pegawai, melakukan pelatihan dan pengembangan terhadap pegawai agar meningkatkan keterampilan dan pengetahuan pegawai, serta melakukan evaluasi secara berkala dan memberikan umpan balik agar pegawai dapat mengetahui apa yang perlu ditingkatkan sehingga tercapainya tujuan organisasi dengan maksimal dalam melayani masyarakat.

PENGARUH MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN: STUDI PADA GENERASI Z

2025-06-23T01:34:08+00:00

Social media has become an essential part of daily life, especially for Generation Z, who grew up alongside the advancement of digital technology. Platforms such as Instagram, TikTok, and YouTube not only serve as tools for communication and entertainment but also play a crucial role in influencing consumer purchasing decisions. Decisions that were once based on needs and logical considerations are now largely influenced by visual content, user reviews, and promotions carried out by influencers. This study aims to analyze the impact of social media on consumer purchasing decisions with a focus on Generation Z. The method used is a literature review of various scientific journals and relevant credible sources. The findings indicate that social media significantly affects every stage of the purchasing decision-making process, from information search and evaluation of alternatives to the act of purchasing. The study also reveals an increase in impulsive buying behavior triggered by product visualization and recommendations from digital figures. This article recommends enhancing digital and financial literacy among Generation Z to enable them to make wiser purchasing decisions based on thorough consideration.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LITERASI KEUANGAN SYARIAH KARYAWAN BANK SYARIAH DI KABUPATEN KARIMUN

2025-07-08T08:37:09+00:00

This research aims to analyze the factors influencing the level of Islamic financial literacy among employees of Bank Riau Kepri Syariah in Karimun Regency, Riau Islands Province. The study employs a descriptive quantitative approach with factor analysis techniques. The population in this study consists of all employees of Bank Riau Kepri Syariah Branch Tanjung Balai Karimun, totaling 64 individuals, who were also used as respondents (total sampling). Data collection was carried out through the distribution of questionnaires, while data processing and analysis were conducted with the assistance of SPSS software version 25.0. The research results indicate that the level of financial literacy among employees is categorized as low literate, with a percentage of 30.23%. Out of the nine factors tested, only one factor was found to have a significant influence on the level of financial literacy in Islamic finance, namely the perception of Islamic banking products. Meanwhile, the other eight factors did not show a significant influence either partially or simultaneously on the level of financial literacy in Islamic finance. The conclusion of this research indicates that although employees work in an Islamic banking environment, their understanding of the principles and products of Islamic finance remains relatively low. Therefore, it is necessary to enhance the capacity of human resources through ongoing training and comprehensive internal literacy programs in order to optimally improve the quality of Islamic financial services

PENGARUH LITERASI KEUANGAN, LITERASI DIGITAL, PROMOSI DAN USIA TERHADAP PENGUNAAN PINJAMAN ONLINE

2025-06-26T03:15:47+00:00

This study is a study that uses a quantitative approach using a causal research method that is carried out by distributing questionnaires to auditors. The questionnaires were successfully collected from 98 respondents from the Fintech facility user community. The data was processed using the IBM SPSS Statistics version 29 program. Data processing was carried out using multiple regression analysis. The data was also tested for quality (Validity Test and Reliability Test), multiple regression variable analysis, classical assumption test, and hypothesis test (partial test and simultaneous test). The results of this study indicate that financial literacy and digital literacy do not have a significant effect on the use of paylater services. On the contrary, promotions have been shown to have a significant influence in encouraging increased use of paylater. The age factor also does not show a significant effect on the use of this service. However, overall, this study reveals that financial literacy, digital literacy, promotions, and age together have a significant effect on the use of paylater, with most of the variation in the use of this service being explained by a combination of the four variables

IMPLEMENTASI PEMBELAJARAN ILMU TAJWID MENGGUNAKAN KITAB HIDAYATUL MUSTAFID UNTUK MENINGKATKAN KUALITAS MEMBACA AL-QUR’AN SANTRI TINGKAT I’DADIYAH

2025-07-08T12:42:45+00:00

This study aims to describe the implementation of tajwid (Qur’anic recitation rules) instruction using the Hidayatul Mustafid book to improve the Qur’an reading quality of I’dadiyah-level students at Pondok Pesantren Nur Azkia Bogor. The background of this research is based on the importance of mastering tajwid to preserve the authenticity of Qur’anic recitation and the need for effective teaching methods for beginner students. This research employs a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation. The results indicate that the tajwid learning process using the Hidayatul Mustafid book is carried out systematically through lectures, dictation, and question-and-answer sessions, supported by translations in Arab Pegon and the use of local languages. The book is considered effective due to its concise, systematic, and easy-to-understand content. Despite challenges such as limited understanding of classical Arabic and students’ motivation, learning success is achieved through the active role of instructors, contextual teaching strategies, and student enthusiasm. The conclusion of this study is that Hidayatul Mustafid is effective in enhancing students’ understanding and Qur’an reading skills, and it can serve as a relevant model for tajwid instruction in the modern era

ANALISIS PENERAPAN BIAYA SISA BAHAN, PRODUK RUSAK, DAN PENGERJAAN KEMBALI DALAM PROSES PRODUKSI PADA UMKM “SEMASA THAI TEA” DI KABUPATEN BEKASI

2025-06-28T05:09:21+00:00

MSMEs (Micro, Small, and Medium Enterprises) refer to economic activities owned by individuals or business entities that meet specific criteria as outlined in Law Number 20 of 2008. As a vital component of the national economy, MSMEs play a crucial role in supporting economic growth. However, in their daily operations, MSMEs often face challenges in managing production costs, particularly those related to leftover materials, defective products, and rework. This study aims to investigate the application of cost accounting for leftover materials and defective products in the MSME Thai Tea, located in Bekasi Regency. The research adopts a qualitative descriptive approach, with data collected through in-depth interviews with the owner of the MSME. The findings reveal that cost recording for leftover materials and defective products is still conducted irregularly. Leftover materials are generally overlooked in production efficiency evaluations, and rework costs are not separated from the main production costs. This situation results in a lack of optimal information for managerial decision-making. The study recommends the implementation of a simple yet structured cost accounting system to help MSMEs more accurately identify cost elements and improve production efficiency. These findings are expected to contribute to the development of cost accounting literature in the MSME sector and serve as a practical guideline for business owners in managing production costs effectively

PENGARUH KUALITAS LAYANAN DAN PROMOSI TERHADAP MINAT MENJADI NASABAH BANK SYARIAH

2025-07-10T10:11:22+00:00

This research is motivated by the interest of Islamic Bank customers which is an action of customers to choose and use services and products at the Islamic Bank. The purpose of this study was to determine the quality of service and promotion of interest in becoming customers. In this data collecting primary data with sample data collection techniques in the form of random sampling of one hundred seventy-three students of Ibn Khaldun University Bogor. Using a questionnaire with a Likert scale on students of Ibn Khaldun University Bogor. Instrument requirement testing used in this study includes validity uni, reliability test, normality test, multicollinearity test, heteroscedasticity test, t test (partial), f test (simultaneous), and determination coefficient test (R2). As testing requirements and hypothesis testing. The analysis technique used is multiple linear regression analysis. Based on the results of research using multiple regression analysis, it is obtained that service quality has an influence on interest in becoming customers and promotion also has an effect on interest in becoming customers. Service quality and promotion have a positive and significant effect both passively and simultaneously

ANALISIS PENGALAMAN PERJALANAN UMRAH TENTANG KEPUASAN JEMAAH UMRAH PENYANDANG DISABILITAS

2025-06-28T02:41:25+00:00

Performing Umrah is a profound spiritual aspiration for every Muslim, including individuals with disabilities. The journey to the holy land, which includes various rituals and worship activities, requires careful preparation, especially for those with special needs. This qualitative case study investigates the service strategies used by PT XYZ, Kebon Jeruk, a travel agency, to increase the satisfaction of Umrah pilgrims with disabilities. Data were collected through in-depth interviews with key personnel at PT XYZ and observation of their operational procedures. The findings show that PT XYZ's service strategy, which includes personal introduction to pilgrims with disabilities, specialized assistance, and comprehensive fulfillment of their unique needs, is highly effective. The provision of adequate facilities and thorough preparation ensure that Umrah trips for people with disabilities are conducted comfortably, safely, and with deep spiritual fulfillment. This effectiveness is further evidenced by prioritizing disabled pilgrims both during the preceding manasik (pilgrimage ritual training) in Indonesia and during the actual pilgrimage activities in the holy land

KAJIAN LITERATUR TENTANG INTEGRASI NILAI-NILAI EKONOMI SYARIAH DALAM KURIKULUM PENDIDIKAN ISLAM

2025-07-10T11:09:42+00:00

OPTIMALISASI WAKAF PRODUKTIF: STUDI KOMPREHENSIF MODEL PENGEMBANGAN DAN TATA KELOLA BERKELANJUTAN DI INDONESIA

2025-07-09T16:00:58+00:00

This research aims to comprehensively analyze the concept, models of development, and sustainable governance of productive waqf in Indonesia. Using a qualitative approach through library research, data were obtained from books, scientific journals, regulations, and official reports related to productive waqf management. The findings show that productive waqf has significant potential as an economic and social empowerment instrument when managed professionally and sustainably. The main difference between productive and consumptive waqf lies in asset utilization, where productive waqf focuses on generating sustainable economic value through leasing, business ventures, and investment models. The study highlights the need for strong legal frameworks, competent nazir, and high public literacy to optimize productive waqf as a pillar of inclusive and competitive economic development in Indonesia.

TRANSFORMASI PERAN PESANTREN DALAM PENGEMBANGAN MANAJEMEN BISNIS SYARIAH DI LINGKUNGAN PENDIDIKAN KABUPATEN BREBES

2025-07-12T10:16:31+00:00

This study aims to explore the role of Pondok Pesantren Imam Syafi'i in improving business literacy among santri in Brebes Regency. Business literacy, as the ability to understand and apply business concepts, is an important element in equipping santri with practical skills relevant to the needs of modern society. Using a qualitative approach through a case study, this research identifies strategies implemented by pesantren, such as business curriculum integration, entrepreneurship training, and independent business management programs. The results show that the business literacy program in this pesantren has a positive impact on improving santri's understanding and business skills, which in turn can increase their economic independence. However, there are challenges such as limited resources and external support. This research is expected to be a reference for the development of similar programs in other pesantren in Indonesia

EKOLOGI SPIRITUAL SERTA NILAI EKONOMI DI PONDOK PESANTREN TAHFIDZUL QUR’AN IMAM SYAFI’I BREBES

2025-07-19T14:58:57+00:00

Spiritual ecology is a holistic approach that integrates religious values with environmental awareness, which, in the context of Islamic boarding schools (pondok pesantren), has developed into practices that are not only religiously meaningful but also economically beneficial. This study aims to analyze how pesantren implement the principles of spiritual ecology while simultaneously developing economic values in environmental management. Using a descriptive qualitative method, the research was conducted through case studies at several pesantren that run productive environmental programs such as organic farming, integrated livestock systems, and waste processing into marketable products. The results indicate that Islamic values such as the responsibility as stewards of the Earth (khalifah), simplicity, and sustainability serve as the foundation for all environmental activities. At the same time, pesantren are able to foster economic self-sufficiency through the wise and productive utilization of natural resources. These findings suggest that the practice of spiritual ecology in pesantren not only enhances ecological awareness but also creates economic impacts that support institutional independence. This study recommends strengthening the integration of environmental education, spirituality, and sustainable entrepreneurship within the pesantren environment

OPTIMALISASI WAKAF PRODUKTIF DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT

2025-07-20T01:03:40+00:00

Wakaf sebagai salah satu instrumen pengembangan yang potensial dalam bidang ekonomi umat Islam yang belum dimanfaatkan secara optimal. Wakaf bisa dimanfaatkan sebagai sarana dalam rangka mengatasi kesenjangan sosial dan kesejahteraan masyarakat dengan cara mengelola wakaf produktif. Wakaf produktif dapat diartikan sebagai harta benda yang dimanfaatkan dalam rangka kemaslahatan dan kepentingan produksi. Tujuan dalam penelitian ini adalah untuk menganalisis penerapan Optimalisasi Wakaf Produktif dalam Meningkatkan Kesejahteraan Masyarakat (Studi Pada Lembaga Wakaf Al-Fityah Kota Pekanbaru) dan faktor-faktor yang mempengaruhi optimalisasi wakaf produktif. Penelitian ini merupakan penelitian lapangan (field research). Pendekatan yang digunakan dalam penelitian ini adalah pendekatan analisis kualitatif deskriptif. Penelitian dilakukan di Badan Wakaf Al-Fityah yang dimiliki oleh Yayasan Pendidikan dan Pengembangan Sumber Daya Insani Al-Fityah. Teknik pengumpulan data menggunakan observasi, wawancara, dokumentasi. Hasil dalam penelitian menunjukkan bahwa penerapan optimalisasi wakaf produktif dalam meningkatkan kesejahteraan masyarakat yang dilakukan oleh Badan Wakaf Al-Fityah adalah dengan membuka usaha skala kecil seperti rumah makan, jasa laundry, minimarket, air minum isi ulang dll. Kemudian dampak penerapan wakaf produktif di lembaga wakaf Al-fityah dalam meningkatkan kesejahteraan masyarakat secara internal mampu meringankan beban masyarakat dan meningkatkan kesejahteraan masyarakat namun manfaat yang dirasakan hanya pada sekolah yang berada dibawah yayasan Al-Fityah dan masyarakat sekitar. Terdapat beberapa kendala yang dihadapi oleh Badan Wakaf Al-Fityah sehingga mempengaruhi optimalisasi wakaf produktif dalam meningkatkan kesejahteraan masyarakat yaitu usaha yang dijalankan memiliki tempat yang kurang strategis, promosi dari kegiatan usaha yang dijalankan masih belum optimal, dan wakaf yang dikelola oleh Badan Wakaf Al-Fityah terbatas pada wakaf uang. Penelitian menghasilkan rekomendasi bagi Badan Wakaf Al-Fityah untuk meningkatkan sosialisasi tentang wakaf produktif kepada masyarakat secara terus menerus dengan tujuan meningkatkan kesadaran tentang manfaat wakaf produktif

PERANCANGAN USER INTERFACE APLIKASI MOBILE SEBAGAI MEDIA PROMOSI DIGITAL UMKM INDUSTRI TEKSTIL TAS

2025-07-25T03:34:29+00:00

Micro, Small, and Medium Enterprises (MSMEs) that produce bags have significant potential for rapid growth in both domestic and international markets. The key lies in leveraging digital promotional media through mobile applications. These apps serve as an effective promotional tool that expands market reach, enhances interaction, and introduces products personally.This research analyzes the potential of mobile applications in the marketing strategies of bag-producing MSMEs, focusing on increasing brand awareness, competitiveness, and sales volume. The results show that mobile applications enable MSMEs to utilize various digital features such like e-commerce, location-based marketing, and push notifications to attract customers. Social media integration also facilitates more effective promotions and strengthens customer loyalty.However, challenges like limited resources and technological understanding among MSME players persist. Overall, utilizing mobile applications for digital promotion offers a great opportunity for MSMEs to expand their market, boost efficiency, and strengthen global competitiveness, provided they are managed strategically and adapt to digital technology

PERAN SELF TALENT BRANDING DAN ORGANIZATIONAL SUPPORT TERHADAP MINAT BERKARIR DI BUMN MELALUI MEDIASI SELF EFFICACY DAN CAREER ADAPTABILITY

2025-07-19T17:19:26+00:00

Students’ career interest has become a critical issue in navigating the dynamic and complex challenges of today’s job market. This study aims to analyze the influence of Self-Talent Branding and Organizational Support on students’ Career Interest, both directly and through the mediating variables of Self-Efficacy and Career Adaptability. A quantitative approach was employed using a causal research design and data collected through questionnaires distributed to 150 final-year undergraduate students. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed that both Self-Talent Branding and Organizational Support significantly influence Career Adaptability, which in turn has a positive impact on students’ Career Interest. The mediating pathway from Organizational Support through Career Adaptability to Career Interest was also found to be significant, highlighting the crucial role of career adaptability in linking organizational support and students’ career aspirations. Conversely, Self-Efficacy did not exhibit a significant effect, either directly on Career Interest or as a mediator between Self-Talent Branding and Organizational Support and Career Interest. The study concludes that Career Adaptability is a substantial mediating variable in the relationship between personal branding and organizational support and students’ career interest. Future research is recommended to explore additional factors such as social environment, internship experiences, and future orientation to deepen the understanding of how career interest is developed among young generations

PERAN ETIKA ISLAM DALAM MENGAMBIL KEPUTUSAN BISNIS

2025-07-14T06:50:54+00:00

This study aims to analyze the role of Islamic ethics in business decision making and the extent to which Islamic ethical values influence the results of decisions taken by business people. The approach used is qualitatif with a survey method of Muslim business people in various business sectors. Data were collected through questionnaires and analyzed using descriptive and inferential statistical techniques. The results showed that Islamic ethical principles such as honesty, justice, and responsibility have a significant influence on the process and outcome of business decision-making. Internal factors such as level of religiosity and understanding of Islamic teachings, as well as external factors such as corporate culture and market pressure also influence the application of Islamic ethics in business practices. This study concludes that the integration of Islamic ethics in business decision management not only improves integrity, but can also strengthen consumer confidence and business sustainability

ZAKAT, INFAK, DAN SADAQAH SEBAGAI INSTRUMEN PEMBANGUNAN SOSIAL DALAM EKONOMI SYARIAH KONTENPORER

2025-07-17T14:36:40+00:00

The Islamic economic system offers a unique approach to addressing social inequality through a fair wealth distribution mechanism. One of the primary instruments in this system is zakat, infaq, and sadaqah (ZIS), which serve both spiritual and socio-economic functions. This article aims to explain the definitions and distinctions of these three instruments from a sharia economic perspective, while highlighting their role in promoting social justice and strengthening the Muslim community's economy. This research employs a qualitative method with a library research approach, using secondary data obtained from books, academic journals, legal regulations, and relevant institutional documents. The analysis shows that zakat, as a religious obligation, has stricter management mechanisms compared to infaq and sadaqah, which are voluntary. However, all three complement each other in creating a more equitable economic distribution. Together, these instruments serve as vital pillars for developing a sustainable Islamic economic system, especially in the face of current socio-economic challenges

ANALISIS KINERJA KEUANGAN BANK SYARIAH DI INDONESIA

2025-07-30T01:22:38+00:00

This study aims to analyze the financial performance of Indonesian Sharia Banks using financial ratio analysis methods, covering profitability (ROA, ROE, BOPO), liquidity (FDR, Cash Asset Ratio), and solvency. The data used are financial reports from 2021 to 2023. The analysis results indicate that the financial performance of Indonesian Sharia Banks fluctuates, but generally remains stable and has positive growth potential. The study also discusses the impact of the merger process that occurred in 2021 on the bank's financial performance. These findings are expected to provide a comprehensive overview for stakeholders in making strategic decisions and improving the quality of Islamic banking services in Indonesia

PENGARUH PENGETAHUAN DAN GAYA HIDUP MAHASISWA TERHADAP MINAT MENGGUNAKAN PINJAMAN ONLINE

2025-05-06T08:03:05+00:00

Online loans emerged because technology is increasingly developing to help the national economy and can provide public financial services or what is commonly known as financial technology (fintech). This convenience is what makes students interested in using this online loan service, where generally these students do not have jobs that promise to support their financial abilities and lifestyle. With online loan cases that have occurred in Indonesia, it is proven that the importance of a person's knowledge in making a decision. Likewise, the impact that occurs is whether good or bad. This research aims to determine the knowledge and lifestyle of FAI Sharia Economics students at Ibn Khaldun University, Bogor regarding their interest in using online loans. The method used is descriptive quantitative. The sample used in this research was 70 respondents with a sampling collection technique using a questionnaire. The data analysis technique is multiple linear regression analysis with IBM SPSS version 25. Meanwhile, for online loans, researchers used descriptive analysis based on DSN-MUI. The research results show that students' knowledge and lifestyle on interest in using online loans have a positive and significant effect partially and simultaneously. With the result of this variable being 81.4%, the remainder is influenced by other variables at 18.6%. The conclusion is that UIKA Sharia Economics FAI students have met the criteria regarding online loans

PERAN KOPERASI SYARIAH DALAM MENINGKATKAN PEREKONOMIAN DI PONDOK PESANTREN IMAM ASY- SYAFI’I BREBES

2025-07-02T02:31:14+00:00

This study aims to analyze the role of Islamic cooperatives in enhancing the economy at the Imam Asy-Syafi’i Islamic Boarding School in Brebes. Employing a descriptive qualitative approach, data were collected through interviews, observations, and document analysis. The findings reveal that the Islamic cooperative plays a vital role in centrally fulfilling students' needs, empowering the local community through a consignment system, and applying Islamic economic principles in its operations. The policy prohibiting students from private trading fosters economic discipline focused on education and character development. Although the cooperative has shown success in many aspects, it still faces major challenges such as limited capital, managerial capacity, and market access. Therefore, institutional strengthening and strategic business development are needed to ensure the cooperative's sustainability and replication in other pesantren as a model of sharia-based economic empowerment

MANAJEMEN SUMBER DANA DI PONDOK PESANTREN IMAM SYAFI'I BREBES

2025-07-02T02:26:10+00:00

The purpose of this study is to investigate Pondok Pesantren Imam Syafi’i Brebes’ fund management method, which combines contemporary governance concepts with spiritual and Islamic ethical ideals. Using a qualitative methodology, information was gathered via documentation, in-depth interviews, and participatory observation. The results show that the pesantren uses a basic accounting system that is moving toward digitization to manage money from a variety of sources, including grants, contributions, zakat, and profitable enterprises. Over the last two years, business diversification has resulted in a 15% rise in income. Limited management capacity and liquidity problems persist even with a healthy profit margin. In order to improve entrepreneurial education, students actively participate in economic activities. This study recommends strengthening human resource competencies, implementing digital-based evaluation systems, and building strategic collaborations to develop a professional, accountable, and financially independent pesantren

PENGARUH LOKASI, PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN DI CAFE KUALA SEAFOOD LAMPUUK ACEH BESAR

2025-08-02T09:07:34+00:00

This study aims to determine the influence of Location, Promotion and Service Quality on Purchase Decisions at Cafe Kuala Seafood Lampuuk Aceh Besar. The method used is a causal method that aims to find out the influence between two or more variables in a study. The determination of the sample of this study uses the convenience sampling technique. The sample used in this study was 96 consumers at Cafe Kuala Seafood Lampuuk Aceh Besar who had purchased products and were willing to become respondents. The analysis method used is multiple linear regression analysis. The results of the study showed that location had an effect on the Purchase Decision at Cafe Kuala Seafood Lampuuk. Promotion affects the Purchase Decision at Cafe Kuala Seafood Lampuuk and the quality of service affects the Purchase Decision at Cafe Kuala Seafood Lampuuk. Location, Promotion and Quality of Service have a simultaneous effect on the Purchase Decision at Cafe Kuala Seafood Lampuuk. The quality of service has a big influence on the location and promotion on the Purchase Decision at Cafe Kuala Seafood Lampuuk Aceh Besar

PENGARUH KECERDASAN EMOSIONAL TERHADAP KOMITMEN ORGANISASI MELALUI KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA PEGAWAI PUSKESMAS MEURAXA KOTA BANDA ACEH

2025-08-02T10:42:31+00:00

The purpose of this study is to examine and analyze the effect of Emotional Intelligence on Organizational Commitment through Job Satisfaction among employees at Meuraxa Health Center, Banda Aceh City. The sample size of this study consists of 42 respondents. Data were collected through questionnaires and documentation study. Data processing was conducted using quantitative data analysis techniques. Statistical tools used to test the functional relationship between dependent variables (bound variables) and independent variables (free variables) are path analysis at a 95% Job Satisfaction level. The results show that Emotional Intelligence has an effect on Organizational Commitment at Meuraxa Health Center, Banda Aceh City. Emotional Intelligence directly affects Job Satisfaction among employees at Meuraxa Health Center, Banda Aceh City. Job Satisfaction significantly affects Organizational Commitment among employees at Meuraxa Health Center, Banda Aceh City. Emotional Intelligence significantly affects Organizational Commitment at Meuraxa Health Center, Banda Aceh City through Job Satisfaction as a mediating variable. Partially, the direct effect of Emotional Intelligence on Organizational Commitment is greater than the indirect effect of Emotional Intelligence on Organizational Commitment mediated by Job Satisfaction. The implication of this research is that emotional intelligence can enhance emotional intelligence through job satisfaction. Employees with high emotional intelligence can manage negative emotions more effectively, so they are less likely to feel stressed or pressured at work.