This study was purposed to determine the short-term and long-term relationship of monetary variable movement to employment opportunities in Indonesia. The variables used are interest rates, exchange rates, inflation and exports as independent variables, while the employment opportunities as dependent variable. The analysis process used error correction model (ECM). The data used in this study were from 1997 to 2019. The results of the study showed that partially export was the variable that had an influence on employment opportunities in Indonesia. However, simultaneously in the short and long term relationship, all variables affect the employment opportunities in Indonesia. The study of opportunities per business sector is the main interest for further researchers.

This study aims to examine how the central bank's monetary policy utilizes idle funds. The task of the Central Bank to maintain monetary stability can be carried out through open market operations. Funds stored in the Central Bank in the form of Statutory Reserves cannot be fully utilized because the Central Bank is not allowed to carry out business activities. Islam provides a way for the benefit of everyone so that there is always a way out in economic activities in monetary policy. Economists have conducted various studies that there are instruments and contracts that can be carried out by the central bank to continue to utilize idle funds. This article is descriptive qualitative research by analyzing previous studies from journals of various countries. This article compares and discusses the monetary policy of Islamic banks in utilizing idle funds. The central bank can issue a central bank certificate in accordance with sharia which has underlying asset and project. The underlying project must be transparent and accountable so that it truly provides benefits for all parties. This not only maintains monetary stability but also provides an increase in economic life and benefits for the community

The purpose of this paper is to determine the extent to which Islamic monetary instruments are applied to banking in Indonesia. This study uses a qualitative approach by collecting journal articles that are relevant to the purpose of this study. The collected articles were analyzed for content (content analysis) and then triangulated the data to arrive at a conclusion. In his study, he stated that the only money market allowed in Islam is a money market that does not use the interest system, this is to avoid usury nasi'ah because the loss (danger) of interest is greater than the profit (mashlahah). The main findings of this study indicate that the instruments used in the policy of determining monetary control in the Islamic banking system include; Reserve Ratio, Moral Persuasion, Lending Ratio, Refinance Ratio, Profit Sharing Ratio, Islamic Sukuk, Government Instrument Certificate (GIC) with various products as policy instruments in banking for current interbank transactions in Indonesia such as Interbank Mu'arabah Certificates, Wadî'ah Certificates Bank Indonesia, Bank Indonesia Syariah Certificate (SBIS), Commodity Trading Certificate Based on Interbank Syariah Principles (SIKA) and Sharia Short-Term Financing Facility (FPJPS)

urpose: The study aims to develop a relevant counter-argument and supporting justification on ideas offered by Zaman (2014) in his paper titled "An Islamic Approach to Humanities."

Design/Method/Approach: This study adopts a quantitative approach in form of a literature survey, discourse and critical content analysis. For achieving the goal, we capitalize on Ghazi (2006) to support the argument that the source of knowledge is not only through observations. Kalin (2016) and Zarkasyi (2018) are being used to show that Islam encourages reasoning and observations. To support the argument that Islamic economics can be positivistic, we use Abdullahi (2018) as a related paper to deal with that issue. 

Findings: The study found that Islamic Economics can use the tools of logical positivists in its observation as long as such tools do not contradict the logical structure of the Islamic worldview. Social science like Islamic economics is only an avenue to see the expression of free will that Allah gives to the human being by observing the pattern of human behavior. When the results can describe closer to reality, it can survive and support the development of social science itself. 

Originality/Values: The main contribution of this study is to clarify the position of Islamic economics on the logical positivism method and its implication in value integration.

In 1922, the Caspian Sea, with the consent of the revolutionary Government of the Soviet Union, experienced the commercial presence and shipping of the Weimar Germans who had commenced trade with the Iranian ports in southern coast of the Caspian through the Baltic Sea and the Volga River. Despite the establishment of the regular Hamburg-Caspian-Anzali line and the increased Irano-German trade in a short time, the line was stopped soon (1924). The present study, using historical-analytical methods, examines the impact of political conditions in Europe on the presence and short-term business activity of the Germans in the Caspian Sea. The findings show that in response to political developments in Europe, Soviet Russia had agreed to transit German goods through Russia and the Caspian to Iran. This endeavor, despite success, failed as the Soviet government revised her policy soon. This indicate that Soviet strategy, free from economic gains and losses, did not tolerate the presence and activity of the western countries in the Caspian Sea.

Waqf plays an important role in the economic development of the umma. it may help the burden of statet expenditure and also eliminate riba(cizakca, 1998) , its proven in the time of the Ottona whereby the waqf systemalong with the imaret system and other religious Institutions contributed to the  socio-economics 

Pandangan dunia atau pandangan hidup (worldview) berperan sangat penting dalam sistem masyarakat tertentu. Worldview berfungsi sebagai dasar bagi keseluruhan bangunan pengetahuan.1 Di bidang ilmu pengetahuan, worldview berfungsi sebagai media kognitif yang menjelaskan posisi ontologis, aturan metodologis, kerangka nilai, dan sebagainya.2 Oleh karena itu, bangunan ilmu pengetahuan sangat bergantung pada setiap worldview yang dimiliki masyarakat tertentu dan di atas worldview tadi dibangunlah ilmu pengetahuan yang khas3 serta peradaban yang berbeda dari fondasi peradaban lain.

Theoretically, Islamic accounting plays a significant role to expose meaning of accountability; however, not much of Islamic accounting studies have been well exposed. This paper aims to provide future research direction in the area of Islamic accounting by promoting accountability and sustainability after examining 150 articles published in 38 leading journals. The map portrays the flow of debates from 1986 to 2017 to answer what has been researched, what are research directions and what is the level of analysis. The paper finds that the role of Islamic accounting researchers to support the meaning of accountability and sustainability is still insignificant. The finding shows that research on standardization of Islamic accounting and testing the accounting information on the annual reports have become the main research focus with countries under study are Bangladesh, MENA and Indonesia. Contribution of this research is to help future research capture the role of Islamic accounting in the emergence of Islamic economics and finance.

Theoretically, Islamic accounting plays a significant role to expose meaning of accountability; however, not much of Islamic accounting studies have been well exposed. This paper aims to provide future research direction in the area of Islamic accounting by promoting accountability and sustainability after examining 150 articles published in 38 leading journals. The map portrays the flow of debates from 1986 to 2017 to answer what has been researched, what are research directions and what is the level of analysis. The paper finds that the role of Islamic accounting researchers to support the meaning of accountability and sustainability is still insignificant. The finding shows that research on standardization of Islamic accounting and testing the accounting information on the annual reports have become the main research focus with countries under study are Bangladesh, MENA and Indonesia. Contribution of this research is to help future research capture the role of Islamic accounting in the emergence of Islamic economics and finance.

This study aims to analyze the effect of macroeconomic factors on the outstanding corporate sukuk in Indonesia. This study uses a quantitative approach. The data used is secondary data, in the form of a time series from January 2016 to October 2021. The method used is Multiple Linear Regression Analysis with an error rate of 5%. From this study, it was found that macroeconomic factors that have a significant influence on the outstanding value of corporate sukuk in Indonesia are the BI Rate, money supply, and exports variables. Factors that have no effect on the outstanding value of corporate sukuk in Indonesia are inflation variable and the USD exchange rate. Inflation, BI Rate, money supply, USD exchange rate and exports simultaneously affect the outstanding value of corporate sukuk in Indonesia

The authors draw on the traditions of Institutional Economics which are concerned with the rules or mechanisms of creating the 'incentive' and 'threat' for economic players because the rules (institutions) would matter as the determinant for economic development and economic efficiency. This book offers a fairly new analytical lens by hypothesizing that Islamic banks must earn additional profit– the authors coined as ‘Islamic bank rent’ - to maintain their franchise value as prudent　Shari’ah-compliant lenders when compared to conventional banks. The authors argued that insufficient provision of the Islamic bank rent opportunity may have caused the Indonesia’s Islamic banks the opportunity to learn and improve their skill and capacity for the credit risk management. The　book　also　offers evidence　in　support　of implementing economic and affirmative policy necessary for incubating and developing the Islamic banking industry in Indonesia and making Indonesia an international Islamic financial hub in the Asia-Pacific region.

This book will be a useful resource for policy makers and researchers interested in Islamic banking in Indonesia.

PKS (Partai Keadilan Sejahtera/Prosperous Justice Party) Muda as a political party wing based on millennial generation expresses its political ideas and language on distinctive social media, which is interesting to research. Social media has become a space for every individual to create and spread ideas that form his/her political attitudes. This study aims to determine the ideas and political language of PKS Muda cadres regarding the 2019 general election on social media Twitter and Facebook. This study uses a qualitative method, a virtual ethnographic approach and a constructivist paradigm with the research subjects of PKS Muda cadres. The results show that in cognitive orientation, political ideas of PKS Muda cadres conveyed on social media meant to flatter and defend supported parties/candidates, to encourage their viewers to vote, and to criticize political opponents and election organizers. In affective orientation, PKS Muda displays the form of emotions by giving likes to the content they receive or using emoticon symbols to show dissatisfaction with the incumbent’s performance. In evaluative orientation, PKS Muda cadres voice their beliefs and feelings by creating and sharing content on social media. Regarding political language, many PKS Muda cadres use net lingo language and often write and share texts on social media in the form of descriptions, narratives, and persuasion, rarely using argumentation and exposition

Penelitian ini bertujuan untuk menganalisa pengaruh lingkungan kerja, kompensasi dan religiusitas terhadap keinginan pegawai untuk berhenti bekerja pada perbankan syariah di Indonesia. Kuesioner diisi oleh 209 orang pegawai bank syariah di Indonesia dan data yang diperoleh diolah dengan metode Structural Equation Modeling (SEM) menggunakan software SmartPLS versi 3.2. Lingkungan kerja dan kompensasi berpengaruh negatif terhadap keinginan pegawai untuk berhenti bekerja. Religiusitas adalah satu-satunya variabel yang berpengaruh positif terhadap keinginan pegawai untuk berhenti bekerja dari perbankan syariah. Penelitian ini merupakan salah satu penelitian perintis di bidang personalia (HRD) yang membahas mengenai keinginan pegawai untuk berhenti bekerja dengan menggabungkan tiga variabel independen yakni lingkungan kerja, kompensasi dan religiusitas dengan sampel serta mencakup ± 50% entitas bank syariah yang ada di Indonesia. Penelitian ini diharapkan dapat memberikan manfaat bagi manajemen di perbankan syariah agar dapat mengambil langkah stratejik yang tepat di bidang kepegawaian terutama yang berkaitan dengan keinginan pegawai untuk berhenti bekerja sehingga dapat mengatasi tingkat keluarnya pegawai yang tinggi demi meningkatkan kinerja perbankan syariah di Indonesia secara umum di masa mendatang

The study aims to analyze the effect of E-Service Quality, namely the variables Reliability, Efficiency, Fulfillment, Privacy, Responsiveness, and Contact on JKN-KIS participants' satisfaction in the Social Security Organizing Agency (BPJS) Health. The study uses the method of Multiple Linear Regression with SPSS 21 software. Sample of 100 respondents. Respondents are JKN Mobile users. Research shows that the variables Reliability, Efficiency, Fulfillment, Privacy, Responsiveness, Contact simultaneously have a positive and significant effect on participant satisfaction. The study also showed that the efficiency, fulfillment, and responsiveness variables had a positive and significant effect on the satisfaction of JKN-KIS participants, and the Reliability, Privacy and Contact variables had a positive but not significant effect on participant satisfaction.

The aim of this study was to analyze the application of accounting at BI partner pesantren and to analyze internal external factors that influence the application of accounting guidelines. boarding school. The object of the research was the partner pesantren of BI which had participated in the socialization with a sample of 31 pesantren using purposive sampling method. Quantitative research methods with data processing using the PLS Structural Equation Modeling (SEM). The results showed that 84% of the sample recorded the acquisition value of land, buildings (mosques, madrasas, offices) and petty cash and 94% of the samples did not revaluate the value of these assets. Internal factors which include awareness of sharia recording, organizational commitment, availability of technological devices, competence of human resources, Islamic boarding school funding structure, organizational structure, and managerial abilities of leaders jointly influence the implementation of pesantren accounting guidelines. External factors which include authority policies, policies of the parties providing assistance/cooperation, socialization of guidelines, technical training and technical assistance collectively affect the implementation of the pesantren accounting guidelines. In order to support the application of these accounting guidelines, apart from the need for socialization, training on technical assistance in making financial records is also necessary.

This research aimed to review and highlight some issues related to Islamic economic and finance practices in Indonesia. This research used qualitative-descriptive approach with content analysis, library research and critical studies method. This research found some critical points on islamic economic and finance practices in Indonesia, such as (i) islamic  banking in Indonesia shows inconsistencies and unwillingly implementation; (ii) the Islamic economics practices not going too far from around financial sector (iii) the practice of islamic finance in indonesia is mostly focused on the Islamic Commercial Finance (ICF) sector and less concerned with Islamic Social Finance (ISF); (iv) shariah financial institutions is more precisely than what is called â€shariah bank†(v) epistemological problems in the islamic economics curriculum need to be answered and resolved to avoid a contraproductive output from its fundamental purposes.  It is necessary to conduct re-orientation of sharia banking in order to strengthen the vision of sharia banking. All involving parties should be able to corporate, among them are academics, practitioners, governments, and, moreover, the role of scholars and organizations. It is reorientation and synergy of these parties which shall solve the problem of half-hearted implementation of banking and answer all criticism directed to the sharia banking all this time

Purpose

This study aims to measure levels of Sharīʿah-compliance in Islamic financial institutions (IFIs) financial reporting standards with the objective to investigate the application of Maqāsid ul-Sharīʿah as a compliance measure reflected in the reporting standards.

Design/methodology/approach

This paper adopts Maqāsid ul-Sharīʿah’s model to measure levels of Sharīʿah-compliance amongst three available financial reporting frameworks and presentation standards; international financial reporting standards (IFRS), accounting and auditing organization for Islamic financial institutions (AAOIFI), Pernyataan Standar Akuntansi Keuangan (PSAK) Syariah. NVivo 10 software is used in this paper to help measure quantitatively the compliance level of each standard.

Findings

The findings suggest that the use of Maqāsid ul-Sharīʿah leads to a more complete understanding of how the meaning of Sharīʿah and its values can be integrated into the demands of financial reporting, and hence, offering greater convergence between ethics and accounting regulations amongst IFIs.

Originality/value

It documents different context of content analysis that takes examples of Islamic financial reporting studies and uses both classical and contemporary theoretical bases. The main outputs are designed for standard setters and policymakers with expectation for Sharīʿah objectives (i.e. Maqāsid ul-Sharīʿah), to be embedded in the preparation of financial reporting standards for the IFIs. Hence, they will be able to show their full accountability then gain better trust from the stakeholders.

Background

It has been argued that Islamic leaders’ views are of utmost importance to designing a comprehensive sexual education (CSE) curriculum. Therefore, this study explored how Islamic leaders in Bangladesh present, argue for and against, and negotiate views on sexual and reproductive health (SRH) education for adolescents.

Methods

Semi-structured interviews were conducted with seven Imams using thematic analysis. The study was conducted in urban and rural areas, specifically the capital, Dhaka, as well as several rural villages in the Cumilla district.

Results

We found three main themes 1) appropriate topics for SRH education, 2) appropriate methods for SRH education, and 3) conservative versus progressive views.

Conclusion

We conclude that Islamic leaders seemed willing to try finding ways to support more comprehensive and liberal SRH education if they would be encouraged by reflective and inclusive dialogue. This study presents an empirically grounded opportunity for policy makers to consider the future role for religious leaders in the provision of SRH in Bangladesh.

This study aims to determine the development and trend map of Halal Value Chain (HVC) outbreak research that is published by a reputable journal in the theme of Islamic economics and finance. The data analyzed were more than 163 publications of indexed research publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of the role of Islamic economics and finance in the Halal Value Chain. The results showed that the number of publications on the development of the role of Islamic economics and finance research experienced a significant increase. The results show that the highest number of document types are journaling articles. The most popular authors are Tieman M, and the most popular keyword topics are halal, supply, and chain.

Purpose – This paper aims to analyze digital marketing's role in Islamic wealth management in achieving sustainable finance. Design/methodology/approach – The article presents an overview of Islamic Wealth Management (I.W.M.) by employing a qualitative method using document and content analysis classifying digital marketing's role on Islamic wealth management and its relationship to sustainable finance. Findings – The finding revealed that digital marketing's role in Islamic wealth management uses its elements: wealth accumulation, protection, distribution, and purification, which can engage with prospective investors and deepen the relationships with the existing clients, which is based on Islamic ethical values to achieve sustainable finance. Practical implications – The paper's importance contributes to the current theory and practice of Islamic wealth management. Practical Impact - The beneficial impact suggests I.W.M. is used in a traditional and digital approach. Originality/value – The practical implications mean I.W.M. is used in traditional and digital approaches.