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Al-Muamalat
Scopus
ISSN 2086-3225 · UIN Sunan Gunung Djati Bandung · 135 artikel di indeks
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Artikel Jurnal
Connecting ISF to ISEs for Decent Work (SDG 8): A Conceptual Framework
Achieving inclusive economic growth and decent work remains a persistent challenge in many developing economies, particularly among marginalized and vulnerable groups. Therefore, this study aims to connect Islamic Social Finance (ISF) with Islamic Social Enterprises (ISEs) as a conceptual pathway…
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Artikel Jurnal
A Normative Analysis of DSN-MUI Fatwa No. 154/DSN-MUI/V/2023 and Its Implications for Sharia ETF Governance in Indonesia
The rapid development of Islamic finance has increased demand for Sharia-compliant investment instruments, including Sharia Exchange-Traded Funds (ETF). In Indonesia, Sharia ETF governance faces regulatory fragmentation and legal uncertainty, particularly concerning the integration of Sharia…
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Artikel Jurnal
Al-Syaibānī Conception of Work in Kitāb al-Kasb and the Relevance to Gig Economy
Gig economy, often promoted as a flexible labor solution, has led to structural issues including worker vulnerability, unequal relationships, and a diminished sense of work. This research analyzes the relevance of al-Imām al-Syaibānī concept of work through the Al-Kasb framework as a normative…
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Artikel Jurnal
Sharia Supervisory Board, Maqāṣid al-Sharīʿah, and Financial Performance: Evidence from Islamic Banks
Islamic banking performance is increasingly evaluated not only through conventional financial indicators but also by the achievement of Maqāṣid al-Sharīʿah. However, evidence remains limited on how Sharia Supervisory Board (SSB) characteristics influence financial performance through Maqāṣid…
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Artikel Jurnal
Reassessing Creditor-Initiated Debt Restructuring in Indonesia through the Islamic Law Concept of Taʿassur
This study aims to examine Indonesia’s Suspension of Debt Payment Obligations (PKPU) through the Islamic legal concept of taʿassur (financial distress), focusing on the operation of the current framework as a genuine distress-based restructuring mechanism or creditor-driven outcomes. Even though…
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Artikel Jurnal
Sharīʿah Standard for Crypto Assets in Indonesia: A Localised Framework
Sharīʿah compliance of crypto assets is examined in the Indonesian context by placing fiqh assessment within the domestic regulatory framework. In this context, crypto is legally treated as a digital commodity rather than currency. Therefore, this study aims to formulate an operational screening…
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Artikel Jurnal
Comparative Bibliometric Analysis of Islamic Finance Publications in Malaysia and Indonesia (2014-2024): What Can Indonesia Learn from Malaysia?
This study aimed to investigate publication patterns, research gaps, and emerging themes in Islamic finance by conducting a comparative bibliometric analysis of scholarly articles from Malaysia and Indonesia. Using data retrieved from the Scopus database, the study applied the PRISMA protocol for…
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Artikel Jurnal
Reconstruction of Maqāṣid al-Syarī‘ah fī Ḥifẓ al-Māl in Responding to Doom Spending Among Generation Z and the Implications for Family Economic Resilience
Generation Z increasingly engage in doom spending driven by global economic uncertainty, diminished confidence in long-term financial security, and the pervasive influence of digital consumer culture. This behavior undermines individual financial stability and threatens family and societal economic…
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Artikel Jurnal
Driving Maqāṣid al-Shari’ah Performance in Islamic Banks: The Roles of Islamic Social Reporting, Intellectual Capital, and Sharia Governance
This study aimed to examine the influence of Islamic Social Reporting (ISR) and Islamic Intellectual Capital (IIC) on the Maqasid Shariah Index (MSI) in Islamic banks, with Islamic Corporate Governance (ICG) acting as a moderating variable. A quantitative method was used to analyze secondary data…
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Artikel Jurnal
Cash Waqf Literacy in Islamic Higher Education: An Epistemic Perspective from Indonesia and Malaysia
Cash waqf is an important instrument for Islamic social finance, but the optimal realization in higher education is affected by fragmented student literacy. A persistent gap remains in bridging traditional Islamic jurisprudence with modern digital frameworks. Therefore, this study aimed to analyze…
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Artikel Jurnal
Reforming Islamic Finance: A Framework for a Proposed Non-Banking Institution to Facilitate Participative Financing
This article addresses a key issue in Islamic banking, namely, the limited use of participative financing and the overwhelming reliance on debt-based instruments. Islamic banks avoid participative financing due to adverse selection and moral hazard risks. While the literature emphasizes greater use…
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Artikel Jurnal
The Influence of Green Financing and Return Dynamics on Environmental, Social, and Governance Performance: Evidence from Indonesia’s Islamic Banking Sector
This study aimed to examine the influence of green financing and return dynamics on ESG performance in Indonesia’s Islamic banking sector. The issue was important considering the growing role of Islamic banks in promoting sustainable finance and strengthening institutional resilience within dynamic…
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Artikel Jurnal Teks lengkap
The Effect of the Human Development Index on Environmental Performance Index Measurement: A Maqāṣid al-Sharī’ah Perspective
This research aims to evaluate the improvement in the Human Development Index (HDI), which encompasses health, education, and income, between 2021 and 2023. Furthermore, this research analyses the relationship between the human development index and the environmental performance index from the…
Juga tersedia di: DOAJ
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Artikel Jurnal
Waste Donation: Empirical Analysis of Faith-Based Ecological Ethics in Indonesia
This study aims to examine eco-piety, the relationship between religious obedience of the community and environmentally friendly behaviour, one of which is waste donation. Two points follow from this waste donation: firstly, donation (shadaqa) is a simple practice considered light yet with an…
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Artikel Jurnal
Analysis of Qawa’id Fiqhiyyah in the Utilization of Zakat as a Solution to Illegal Online Loans
The phenomenon of online loans has become a pressing societal issue, affecting many individuals struggling with debt repayment, contributing to rising suicide rates. Zakat, as an Islamic social finance instrument, should help mitigate these negative impacts. This article examines the utilization of…
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Artikel Jurnal
The Transformation of the Refund Provisions of Tabarru’ in Islamic Insurance: Fatwa DSN-MUI No. 53/2006 and No. 81/2011
This article examines the management of Tabarru’ funds in Islamic insurance by analyzing Fatwa DSN-MUI No. 53/2006 and No. 81/2011, which play a crucial role in addressing operational and legal challenges within the Islamic insurance industry. The background of this study highlights legal…
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Artikel Jurnal
Jasser Auda's Maqāṣid al-Sharī’ah: Transforming Professional Zakat for People's Welfare
In the current era, professions are increasingly diverse and offer substantial incomes, especially in Indonesia. The Indonesian Ulema Council (MUI) responded to the problem by issuing MUI Fatwa No. 3 Year 2003, which addresses the obligation of paying zakat on professional income. This research…
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Artikel Jurnal
The Impact of EPS, PER, CR, and ROE on the Sharia Share Prices on the Indonesia Stock Exchange
The public's demand for Sharia-compliant investment has been increasing in tandem with the growth of the Muslim populations. Between 2019 and 2023, the total number of Sharia-compliant stock firms listed on the Indonesia Stock Exchange (IDX) has consistently remained stable or increased, with no…
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Artikel Jurnal
Bridging Faith and Innovation: A Systematic Literature Review of Islamic FinTech Adoption Patterns and Regulatory Frameworks (2020-2024)
This systematic literature review critically examines the adoption and regulatory frameworks of Islamic Financial Technology (Islamic FinTech) across various jurisdictions between 2020 and 2024. Through an extensive analysis of 28 scholarly articles, the study identifies the key factors influencing…