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.

The purpose of this study was to analyze the efficiency of local government expenditure based on Islamic Human Development Index (I-HDI) in Local Government at the Indonesian’s Province using Data Envelopment Analysis (DEA). DEA is a non parametic method that was developed to measure the level of efficiency compared to the Decision Making Unit (DMU). This method can measure the efficiency of a government entity by using multi-input and multi-output. DEA result also can be used to identify wich input or output must be increased by Decision Making Unit (DMU) to reach optimum efficiency. The result from this study showed that the average of efficiency score in local government at Indonesian’s Province is increasing from 2015 until 2018. This study also indicates that North Sumatera, East Java, and Yogyakarta’s government spending were efficient in 4 years. While Bangka Belitung and West Papua achieve the lowest efficiency score, and should optimize input and increase the number of output to improve the efficiency. Morever, the main source of inefficiency is in Life birth rate indicators.

This study aims to determine the effect of Sharia Compliance (SC) on the performance of Islamic banking in Indonesia. This type of research is a descriptive verification study, with the method of collecting secondary data obtained from annual reports or annual reports published by Islamic Commercial Banks (BUS) for the 2014-2018 period. Sampling was using by purposive sampling. The number of samples used was 11 BUS in Indonesia with five study periods, so that 55 observant data were obtained. The statistical analysis used is descriptive analysis and simple linear regression analysis, preceded by a normality test and a linearity test, then a regression test using the F test and t test with a significance level of 5%. The results of the study using simple linear regression showed that SC has a positive effect on Sharia banking performance in Indonesia. This means that the higher the SC level, the BUS performance level will also increase

Undang-Undang Nomor 6 Tahun 2014 mengamanahkan Pemerintah Desa untuk dapat mengelola keuangannya secara efektif. Akan tetapi, pada pelaksanaannya, pengelolaan keuangan desa masih belum efektif. Tujuan dari penelitian ini adalah untuk menganalisis prioritas permasalahan pada pengelolaan keuangan desa/negeri di Kota Ambon, Provinsi Maluku. Metode yang digunakan adalah Analytic Network Process (ANP). Hasil analisis pada penelitian ini menunjukkan bahwa subkultur kekuasaan menjadi variabel permasalahan yang paling dominan pada pengelolaan keuangan desa/negeri Kota Ambon. Selain itu, berdasarkan hasil analisis juga dapat diketahui bahwa variabel-variabel yang memiliki pengaruh lebih besar adalah: sub kultur kekuasaaan, sub kultur ekonomi, adanya rencana pembangunan desa secara periodik, adanya regulasi yang tertata dengan baik, sub kultur sosial, adanya pengelolaan BUMDesa yang efektif, serta adanya kemitraan dengan dunia usaha (swasta).

Al-Qur’an akan terus menjadi pedoman terbaik dalam kehidupan manusia. Bukti-bukti akan arahan yang terbaik itu akan terus mengalami kajian-kajian agar penerapannya menjadi lebih baik bagi manusia. Manusia sebagai makhluk ciptaan Allah SWT tentu terdapat sisi yang membedakan dengan makhluk lainnya.Nafs sebagai bagian dari fitrah penciptaan manusia sudah pasti juga terdapat dalam al-Qur’an. Penyerapan makna yang terkandung dalam fitrah tersebut menimbulkan berbagai pengertian nafs dalam al-Qur’an, dan membuat kajian tentang nafs menjadi sangat menarik untuk diperdalam. Apalagi ketika dihadapkan dengan bidang kajian psikologi pendidikan Islam sertaimplementasinyadalam konsep keilmuan Bimbingan dan Konseling. Dengan demikian, konsep-konsep nafs sangat terkait dengan beberapa pendekatan Bimbingan dan Konseling terutama pada pembahasan teori kepribadian yaitu, psikoterapi yang terkait dengan insting manusia yaitu peran dari id, ego dan superego. Frankl mempunyai konsep yang dinamainya dengan kebermaknaan hidup, yang kemudian bermakna bahwa hidup memang hanya untuk satu tujuan yaitu bermuara pada satu Dzat yang Maha Sempurna yaitu Allah. Sehingga akan muncul suatu pelaksanaan Konseling yang kaya akan pendekatan psikologi yang sangat identik dengan nilai-nilai ke-Islaman.

This study aims to propose a model of Zero Waste Accounting in Islamic Financial Institutions in Indonesia and how it is relevant to the achievement of Sustainable Development Goals (SDGs).  Due to the nature of the research that is exploration thus the research adopts interpretative approach that is essential to validate the research with “convincingness” approach rather than positivist measures of the reliability, validity of data and the generalization of results. The finding documents that Zero Waste Accounting is in vein with the spirit of Maqashid ul-Shariah that has been embedded as a part of the purpose of Islamic financial institution establishment. Statement of Sources and Uses of Zero Waste Accounting should become one of the additional disclosures. The paper sheds a light the need on Zero Waste Accounting for the accounting standard setters.

Every human being especially woman tends to be happy for beauty that is related to the feelings. Many people to look beautiful, they shape the body by medical surgery to beautify her face, sharpen their nose, and change the color of her skin. It is urgen to know how Islam regards this practice. Therefore the paper aims to describe and explore the engineering of body beauty in medical and fiqh analysis. Methodology used for the study is qualitative by using content analysis to analyse Islamic and medical view of the engineering of body beauty. The finding of study is that beautification of the body is permissible in Islamic law as long as it does not change the form of Allah’s creation and does not cause harm in humans which causes disability, illness and others. Regarding disgrace and disability therefore changing its form is permissible in Islam because of natural disability or disgrace and because of certain problems that cause defects in one of the organs of the body. Can be done in a compilation of Islamic law for care or treatment for someone

Sumber daya manusia merupakan aspek krusial untuk mencapai tujuan perusahaan. Turnover intention merupakan masalah cukup serius yang dihadapi perusahaan dikarenakan dapat menganggu aktivitas perusahaan dalam mencapai tujuan yang ingin dicapai. Turnover intention adalah proses atau sikap seorang karyawan untuk mempertimbangkan keluar dari pekerjaan dan mencari pekerjaan pengganti yang lebih baik dari saat ini. Penelitian ini bertujuan untuk menganalisis pengaruh compensation, career development, work-life balance dan organizational climate dimediasi oleh employee engagement terhadap turnover intention pada karyawan officer tetap di PT Bank Syariah Mandiri Kantor Pusat. Teknik pengambilan sampel yang digunakan peneliti adalah metode non-probability sampling dengan teknik purposive sampling. Pada penelitian ini jumlah karyawan officer tetap di PT. Bank Syariah Mandiri Kantor Pusat yang dijadikan sampel berjumlah 291 responden dari 404 karyawan officer tetap. Prosedur yang digunakan dalam pengujian, pengolahan data dan pengembangan model adalah model persamaan structural (Structural Equation Modelling). Data dianalisis dengan menggunakan alat bantu perangkat lunak statistik LISREL 8.8. Penelitian ini menghasilkan temuan-temuan bahwa kompensasi, career development, work-life balance, organizational climate dan employee engagement berpengaruh langsung negatif terhadap turnover intention dimana kompensasi memiliki pengaruh paling tinggi terhadap turnover intention. Kompensasi, career development, work-life balance dan organizational climate berpengaruh langsung positif terhadap employee engagement dimana organizational climate memiliki pengaruh paling tinggi terhadap employee engagement. Kompensasi, career development, work-life balance, dan organizational climate berpengaruh tidak langsung negatif terhadap turnover intention melalui employee engagement dimana kompensasi memiliki pengaruh tidak langsung paling tinggi terhadap turnover intention melalui employee engagement. Kata Kunci: Kompensasi, Career Development, Work-life Balance, Organizational Climate, Employee Engagement, Turnover Intention. ABSTRACT Human resources is one of the crucial aspects to achieve the company goals. Turnover intention is a serious problem encountered by the company because it can disrupt the company activities in achieving its goals. Turnover intention is the process or attitude of an employee to consider leaving the current job, and to find alternative employment opportunities in other organizations or companies that are better. The objective of this research is to analyze the influence of compensation, career development, work-life balance, and organizational climate mediated through employee engagement toward turnover intention of the permanent officers employees at the Head Office of PT Bank Syariah Mandiri. In this study, the researcher took the samples by using non-probability sampling method with a purposive sampling technique. The samples were the permanent officers of PT. Bank Syariah Mandiri (Head Office) consisted of 291 respondents from the total of 404 permanent officers. The researcher used structural equation model in testing, analyzing the data, and model development. The data were analyzed by using statistical software tools (LISREL 8.8). The results were compensation, career development, work-life balance, organizational climate and employee engagement have a direct negative influence on turnover intention where compensation has the highest influence on turnover intention. Compensation, career development, work-life balance and organizational climate have a direct positive influence on employee engagement where organizational climate has the highest influence on employee engagement. Compensation, career development, work-life balance and organizational climate have an indirect negative influence on turnover intention through employee engagement where compensation has the highest indirect influence on turnover intention through employee engagement.

: The study aims to rediscover the original source (Al Qur’an) of Islamic economic theory in context of the influence of mainstream theories on contemporary Islamic economics studies. This study reveals the original axiomatic foundations of the Islamic system with defined characteristics and features as the source of Qur’anomic or economic theory. Moreover, a methodology is proposed to reconstruct the Islamic economic theory in four phases including; the classification of Al Quran verses pertinent to economic affairs, exegesis-based understanding of theories, chronology, and micro-macro socio-economic context. The novelty of this study is the combination of the science of exegesis and economics. The findings of this study are expected to differentiate pure Islamic economics studies from those influenced by secular economic thinking.

This paper aims to develop maslahah based performance of afforestation invesment model .afforestationinvestment benefits can be perceived by stakeholders and environment sustainably

This study aims to uncover the determinants of Islamic financial inclusion in Indonesia.  This study uses the analytic network process (ANP) to gather expert opinions and responses from academics, regulators and practitioners. The ANP analysis discovered that the level of Islamic financial inclusion in Indonesia is influenced by two main drivers: the supply and the demand. The demand factors for Islamic financial inclusion, ranked based on their level of significance, are as follows: financial literacy (0.27), religious commitment (0.22), socioeconomic factor (0.19) and social influence (0.17), respectively. From the supply side, primary catalysts for Islamic financial inclusion based on their level of importance are human capital (0.32), product and services (0.24), infrastructure (0.18) and policies and regulation (0.17), respectively. The present study does not include the Islamic insurance sector in its determinant framework of Islamic financial inclusion in Indonesia. This study serves as a reference for regulators in formulating appropriate policy strategies to strengthen the Islamic financial inclusion in Indonesia. Originality/value – This study is a pioneer attempt to identify distinctive factors that influence the level of Islamic financial inclusion in Indonesia by analyzing expert opinions from diverse groups of Islamic finance stakeholders

The Sustainable Development Goals (SDGs) aim to eradicate extreme poverty by 2030 and reduce at least half the proportion of men, women and children of all ages living in poverty in all its dimensions according to national definitions. This chapter reviews extant empirical studies in the area of Islamic microfinance in orderto analyse the contribution of Islamic microfinance to SDGs by mapping research direction on the SDGs. The studies are categorized based on the discussion on research paradigm, countries being researched, methods employed and results that lead to action for achieving MDGs and SDGs. It finds that the studies under review mostly employ poststructuralism and interpretivism paradigm with countries being researched are mostly Bangladesh, Malaysia and Indonesia. Finally, the chapter offers insights on future research aiming to promote the achievements and issues faced in the implementation of SDGs.

Rabbits have the potential to produce meat for the animal protein consumption. At present, rabbit farming has developed in Indonesia.The development of rabbit farming is also Rabbits have the potential to produce meat for the animal protein consumption. At present, rabbit farming has developed in Indonesia.The development of rabbit farming is also accompanied by problems in the rabbit productivity. The problem that occurs in rabbit breeders is the low productivity of rabbits. The aim of this research was to identify the effect of force mating to the percentage of pregnancy in New Zealand White (NZW) rabbits at Indonesia Research Institute of Animal Production (IRIAP). The material used in this research were 99 heads New Zealand White (NZW) rabbits in the rabbit station at the IRIAP. The treatment in this study is that the dam of NZW is mated in natural mating and force mating. Pregnancy percentage data were analyzed using T test. The results showed that the percentage of pregnancy between natural and force mating was significantly different (P <.05). The percentage of pregnancy with natural mating in rabbits is higher when compared to force mating, but force mating can to increase the high percentage of pregnancy. The conclusion of the study is that the pregnancy percentage for force mating is lower when compared to natural mating. However, force mating can increase the percentage of pregnancy to reach 74%. by problems in the rabbit productivity. The problem that occurs in rabbit breeders is the low productivity of rabbits. The aim of this research was to identify the effect of force mating to the percentage of pregnancy in New Zealand White (NZW) rabbits at Indonesia Research Institute of Animal Production (IRIAP). The material used in this research were 99 heads New Zealand White (NZW) rabbits in the rabbit station at the IRIAP. The treatment in this study is that the dam of NZW is mated in natural mating and force mating. Pregnancy percentage data were analyzed using T test. The results showed that the percentage of pregnancy between natural and force mating was significantly different (P <.05). The percentage of pregnancy with natural mating in rabbits is higher when compared to force mating, but force mating can to increase the high percentage of pregnancy. The conclusion of the study is that the pregnancy percentage for force mating is lower when compared to natural mating. However, force mating can increase the percentage of pregnancy to reach 74%.

This study aims to explore ways of effective economic learning in Madrasah Aliyah Sahid, given the importance of effective learning to produce outputs that are expected in accordance with the expectations of Madrasah Aliyah Sahid. In this study the researchers tried to find what steps were taken by the teacher to create effective learning specifically economic lessons both from the methods used by the teacher, the learning model how it was implemented in MA Sahid and how the evaluation was carried out at this institution, and the driving factors, inhibiting factors in effective economic learning activities at Madrasah Aliyah Sahid

This research was conducted with the aim of elaborating some Islamic economic and financial policy solutions and roles that could be offered to face of the Covid-19 pandemic in Indonesia. This research used descriptive qualitative approach with content analysis techniques and library research. The results of the research show that among the solutions that can be offered within the framework of the concept and system of Islamic Social, Economics, and Finance are: (1) by distributing direct cash assitence from zakat, infaq, and alms; (2) by strengthening waqf in the form of money waqf, productive waqf, sukuk linked waqf or waqf for infrastructure; (3) through capital assistance of leading venture for the business sector or micro, small, and medium enterprises (UMKM); (4) through the scheme of qardhul hasan; (5) improvement of Islamic economic and financial literacy; (6) through the development of Islamic financial technology

Usul fiqh is a sharia research method used to analyze various fiqh laws relating to contemporary Sharia Economic activities. This paper explains the position of Usul Fiqh as a sharia learning method. This paper also outlines the relationship between ushul fiqh and Sharia Economics research methods. The results of the study showed that usul fiqh was an important aspect of analyzing contemporary legal fiqh, especially in Sharia economic activities. This mechanism is referred as the Qur'an and Sunnah texts, the argumentation of Ijma and Qiyas, and the use of the Mashlahah and 'Urf methods in an effort to achieve the results of in-depth analysis related to economic cases that arise at the present time.