IQTISADIE: Journal of Islamic Banking and Shariah Economy

Analisis Fatwa DSN MUI Dalam Transaksi Pembiayaan Murābaḥah Di KSPP. Syariah BMT NU Cabang Pragaan

2025-12-16T07:55:59+00:00

This study aims to find out how the implementation of murābaḥah financing based on fatwa DSN MUI no. 04/DSN-MUI/IV/2000 at KSPP Syariah BMT NU Pragaan Branch. This research method uses field qualitative, with data collection by observation, interviews, and documentation. The results showed that the general provisions of murābaḥah financing to the type of guarantee used in the Sharia KSPP BMT NU Pragaan Branch were in accordance with the fatwa of DSN MUI no. 04/DSN-MUI/IV/2000. Where in its application, if there are doubtful things related to murābaḥah financing transactions, the Sharia KSPP Center BMT NU East Java held a bahtsul masail by presenting the chairman of the Indonesian Ulema Council (MUI) East Java. As for the purchase of goods at KSPP Syariah BMT NU Pragaan Branch using two options, the first purchase of goods is carried out by the manager himself and the second is purchased by partners as representatives of the manager.

Transformasi Digital Koperasi Syariah : Mengaplikasikan Etika Bisnis Untuk Kepuasan Anggota Benteng Mikro Indonesia

2025-09-15T05:00:15+00:00

The purpose of this study was to determine the influence of Islamic business ethics on customer satisfaction at the Benteng Mikro Indonesia Sharia Cooperative (Kopsyah BMI) branch in Cikupa, Tangerang, Banten. This study used a qualitative descriptive method, with primary data obtained through interviews with Kopsyah BMI employees. The results showed that the Islamic business ethics implemented by Kopsyah BMI are generally in accordance with sharia principles, including fairness for all members, responsibility for trust, and freedom from usury practices. The application of these principles has been proven to increase customer satisfaction and loyalty, as reflected in the increasing number of members each year. In addition, this study also found the role of digital transformation of sharia cooperatives in strengthening the implementation of Islamic business ethics. Through digital services such as a membership information system, sharia payment applications, and online transaction transparency, Kopsyah BMI is able to provide easy access to services, increase accountability, and expand its reach to the community. This digital transformation not only drives operational efficien sustainably.

CAREER INTEREST IN ISLAMIC BANKING: THE ROLE OF REPUTATION, RELIGIOSITY, AND FINANCIAL REWARDS

2026-01-07T08:41:12+00:00

This study aims to examine the effects of corporate reputation, religiosity, and financial rewards on the career interest of Islamic banking students in pursuing employment within Islamic banks. The sample consists of 137 students majoring in Islamic Banking from three universities: UIN Sunan Kalijaga, Universitas Ahmad Dahlan, and Universitas Alma Ata. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach using SmartPLS 4.0. The novelty of this study lies in its integrated examination of organizational, financial, and spiritual dimensions as predictors of career interest in the Islamic banking sector, a combination that has been rarely explored simultaneously in previous research. Additionally, by focusing on students from multiple universities with distinct institutional backgrounds, this study provides a more comprehensive and comparative understanding of factors shaping career aspirations in Islamic finance. This research is important to conduct because Islamic banks in Indonesia continue to face challenges in attracting highly motivated and competent young professionals, despite the sector’s rapid growth. Identifying the determinants that shape students’ intention to pursue careers in Islamic Banking is crucial for improving talent acquisition strategies, designing more appealing employer value propositions, and strengthening the long-term sustainability of the Islamic financial industry. The findings indicate that corporate reputation, religiosity, and financial rewards have a positive and significant influence on students’ interest in pursuing a career in Islamic Banking.

Rekonstruksi Perlindungan Hukum Nasabah dalam Restrukturisasi Pembiayaan Bermasalah pada Perbankan Syariah Berbasis Prinsip Keadilan

2026-08-17T07:56:31+00:00

Non-performing financing is one of the significant issues in Islamic banking that may create an imbalance in the legal relationship between banks and customers. Financing restructuring serves as one of the mechanisms for resolving such problems by providing customers with an opportunity to fulfill their obligations while enabling banks to maintain financing quality. However, its implementation may raise legal concerns regarding transparency, objective assessment of customers’ repayment capacity, proportionality of obligations, and the balance of the parties’ positions. This study aims to analyze the legal protection of customers in the restructuring of problematic financing in Islamic banking and to formulate a reconstruction of legal protection based on the principle of justice. This research employs normative legal research using statutory, conceptual, and case approaches. The case analysis focuses on Supreme Court Decision Number 401 K/Ag/2020 involving PT Panah Jaya Steel and PT Bank Victoria Syariah. The findings indicate that customer legal protection has a normative basis but requires substantive strengthening, particularly in the formation and implementation of financing restructuring. The reconstruction of legal protection should be based on the principles of transparency, objectivity, proportionality, and good faith. Therefore, restructuring should not merely function as an instrument for protecting banks from financing losses, but also as a legal mechanism capable of establishing a fair and balanced resolution for customers.

Non-Performing Financing (NPF) dalam Tinjauan Maqāṣid al-Syarī'ah: Analisis Preventif Berdasarkan Al-Qur'an dan Hadis

2026-08-29T03:16:39+00:00

Non-Performing Financing (NPF) is a key indicator of Islamic banking health that affects financial stability and public trust. This study aims to examine thematically how the teachings of the Qur'an and Hadith implicitly establish a preventive framework that prohibits all conditions leading to NPF, using maqāṣid al-sharī'ah as the analytical lens. The research employs a qualitative library research method with a thematic exegesis (tafsīr mauḍū'ī) approach to mu'amalah verses and an analysis of economic transaction hadiths. The findings reveal at least six Qur'anic principles that implicitly prevent NPF: (1) the obligation of transaction documentation (QS. Al-Baqarah: 282); (2) the prohibition of consuming wealth unjustly (QS. An-Nisā': 29); (3) the obligation to fulfill contracts (QS. Al-Mā'idah: 1; Al-Isrā': 34); (4) the prohibition of riba as an elimination of debt-trap mechanisms (QS. Al-Baqarah: 275–279); (5) the prohibition of gharar and speculation (HR. Muslim); and (6) the prohibition of payment delay by the capable (maṭl al-ghaniyy ẓulm, HR. Al-Bukhari-Muslim). Within the maqāṣid al-sharī'ah framework, NPF violates the principles of ḥifẓ al-māl, ḥifẓ al-dīn, and ḥifẓ al-'aql. The study concludes that substantive rather than merely formal sharia compliance constitutes the most effective preventive mechanism for reducing NPF, rendering it not only a regulatory obligation but also a theological trust.