This study aims to determine factors that affect family financial management from the maqâshid syarī’ah approach according to Imam al-Ghazali. The predicted factors are family control, family financial education, spiritual quotient, consumption behavior and saving behavior. Data collected using questionnaires distributed through hard copy and online. 110 respondents were collected and analyzed using multiple linear regression. The results indicate that family financial education, consumption behavior and saving behavior have a significant effect on family financial management, while family control and spiritual quotient do not affect family financial management. This research contributes to the development of the maqâshid sharīa perspective in the field of family financial management.

One of the problems that occur in the development of cash waqf in Indonesia is the managerial system and financial reporting. Currently, the safety of waqf data is not guaranteed and is not integrated yet between Islamic Financial Institution – Cash Waqf Recipient/LKS-PWU (Lembaga Keuangan Syari’ah – Penerima Wakaf Uang), Nazir, and BWI (Badan Wakaf Indonesia). The blockchain system comes with changing a centralized approach to being decentralized. The use of the blockchain system in managing waqf funds can be a solution to the problem of waqf that occurs. Therefore, this study aims to examine the implementation of blockchain technology in increasing the accountability and transparency of cash waqf in Indonesia. This study adopts an interview technique with seven practitioners and academics in collecting data and using thematic analysis in the analysis. The research finds that the level of accountability in the waqf management by the LKS-PWU of the Islamic bank is quite acceptable, as evidenced by the fulfillment of five accountability indicators by the LKS-PWU. However, it must be improved in several aspects such as data security, data integration, and real-time reporting. Strategies for increasing accountability include the blockchain implementation in the waqf management both in collecting and distributing waqf by LKS-PWU. The opportunity to apply blockchain to waqf management is very potential because the blockchain system has several advantages such as speed, transparency, and a higher level of security than the conventional system.

The purpose of this study is to test the support of top management that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-SEM. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.

Purpose – This paper aims to examine the existence of multiple institutional logics among a number of organisations within the international Islamic financial architecture (IIFA) whose main purpose is to promote and support the development of Islamic financial institutions (IFIs) across the globe and how IIFA relates to the role of Islamic financial reporting standards.

The application of PSAK has been revised in reference with the IAS in the convergence of IFRS perspective. The objective of the research is to elaborate influence of this application on Trading Volume Activity (TVA) companies that implement it. This research uses quantitative method that focus to a single incident within a certain period of publication an annual financial statements of 56 companies who implemented PSAK 13, 16, and 30 revised in 2007. This study indicates that the publication of financial statements has not give a significant influence on the TVA despite there is an increase in trading activity at the time after publication

This paper is to analyse determinants that influence implementation of accounting standards for Islamic financial institutions. It’s done by examining the history of accounting standards and two different contexts as applied to Islamic financial institutions in the United Kingdom and Indonesia. The paper adopts meta-analysis method by exploring available texts and literature with the goal to learn ‘what is going on here?’ and to investigate social phenomena without explicit expectations. Employing the Ibn Khaldun perspective, this study analyses two determinants i.e. institutional setting that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research shows the determinants are well fitted with interdisciplinary characters of Ibn Khaldun model of civilization.

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 Maq
asid ul-Sharīʿah as a compliance measure reflected in the reporting standards.

The main objective of this paper is to analyse determinants that influence implementation of accounting standards for Islamic financial institutions by examining the history of accounting standards and two different contexts as applied to Islamic financial institutions in the United Kingdom and Indonesia. The paper explores available texts and literature mainly from international journals and text books. Employing the Ibn Khaldun perspective, this study analyses two determinants i.e. institutional setting that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research shows the determinants are well fitted with interdisciplinary characters of Ibn Khaldun model of civilization i.e. G = f(S, N, W, j and g). This explains a civilized society is led by the political authority (G) which is influenced concurrently by factors such as the direction of Shari’ah (S), the role of people (N), the use of wealth (W), the development of a country (g), and the promotion of justice (j). This paper has practical significance for accounting standard setters in the Islamic finance industry and policy makers, for understanding the environmental determinant perspective of the country and using this perspective for positioning important aspect in accounting standard setting, developing policies; and articulating procedures to maximize development of Islamic finance.

Purpose – This paper aims to explore the alignments of the Takaful industry between the Islamic and the International Financial Reporting Standards (IFRS) requirement and the subsequent social and political consequences.

Purpose – This study aims to analyze IFIs’ stakeholders’ perception on Shariah harmonization for financial reporting standards in Indonesia as a part of the development effort of linking the emerging global Islamic banking to Indonesian financial and industrial markets

This study aims to explore the urgency of converging the principles of environment protection and Sustainable Responsible Investment from the perspective of Maqashid Syariah into the selection process of Islamic Stock Index. In-depth analysis on current literature practices on Maqashid Syariah, hifdzul bi’ah and Islamic stock index. The convergence of Maqashid Syariah, in particular Hifzul Bi’ah and stock index screening process will allow a creation of a new Islamic index or rejuvenating current Islamic stock index in Indonesia. We suggest that Dewan Syariah Nasional to start implementing Maqashid Syariah and Hifzul Bi’ah principle in the process of stock screening for Islamic Stock Indexes. This study is among the first of its kind to offer integration of Maqashid Syariah in particular Hifzul Bi’ah to the Islamic stock index.

Perkembangan era digital membawa warna baru dalam dunia politik. Kehadiran media sosial telah mengubah perilaku dan kultur masyarakat dalam berkomunikasi dan mengkonsumsi berita. Permasalahan dari pengguna media sosial saat ini adalah banyaknya hoax yang menyebar luas, termasuk dalam dunia politik. Penelitian ini membahas bagaimana informasi hoax dimainkan dalam kampanye politik di era media sosial dan bagaimana bentuk informasi hoax politik yang beredar di media sosial selama masa kampanye pemilihan umum 2019. Metode yang digunakan kualitatif dengan penedekatan analisis konten memetika dari Shifman, dengan paradigma konstruktivistik. Penelitian ini menganalisis konten hoax di media sosial pada periode Agustus 2018 sampai dengan Januari 2019. Database hoax diperoleh dari rilis yang dikeluarkan Kemenkominfo yang dikonfimasi sebagai hoax melalui web turnbackhoax.id. Gagasan yang dibangun dalam hoax politik pada pemilu 2019 adalah kebencian kepada lawan politik. fitnah-fitnah yang ditujukan kepada lawan politik menjadi konten utama untuk menebar kebencian. Dalam hal bentuk, hoax yang disebarkan dalam gambar yang diedit dan dimanipulasi, foto tidak sesuai konteksnya, bersifat profokatif, judul baru lebih menjatuhkan seseorang, dan komentar buruk dari pengguna. Sementara sudut pandang gambar dan pesan yang diunggah menyarankan untuk tidak memilih salah satu kandidat, ajakan untuk para fans tokoh untuk mendukung salah satu kandidat, menyarankan untuk membenci salah satu kandidat serta tidak memilihnya dalam pemilu 2019.

Purpose

This study aims to propose priority solutions for mitigating the impact of the Covid-19 pandemic through the Social Safety Net (SSN) based on the Islamic objectives.

Design/methodology/approach

The analytic network process method is used in this study. Focus group discussions and in-depth interviews with relevant stakeholders were used to collect data and supplemented by a literature review to explore comprehensive information.

Findings

The findings indicate different opinions among experts, including regulators, practitioners, associations and academics regarding the most important priority solutions to the impact of Covid-19. However, experts agree that the highest priority solution is the SSN program in the lineage sector, specifically the distribution of the Family Hope Program. A program in the field of protecting the mind is the second priority solution. The program in the field of soul and wealth is the third priority solution.

Originality/value

This study contributes to the development of government policy to deal with the socioeconomic impact of Covid-19 based on the Islamic objectives by mapping the SSN through the five elements of protection, namely, faith, soul, mind, lineage and wealth protection based on priority solution.

Perkembangan era digital membawa warna baru dalam dunia politik. Kehadiran media sosial telah mengubah perilaku dan kultur masyarakat dalam berkomunikasi dan mengkonsumsi berita. Permasalahan dari pengguna media sosial saat ini adalah banyaknya hoax yang menyebar luas, termasuk dalam dunia politik. Penelitian ini membahas bagaimana informasi hoax dimainkan dalam kampanye politik di era media sosial dan bagaimana bentuk informasi hoax politik yang beredar di media sosial selama masa kampanye pemilihan umum 2019. Metode yang digunakan kualitatif dengan penedekatan analisis konten memetika dari Shifman, dengan paradigma konstruktivistik. Penelitian ini menganalisis konten hoax di media sosial pada periode Agustus 2018 sampai dengan Januari 2019. Database hoax diperoleh dari rilis yang dikeluarkan Kemenkominfo yang dikonfimasi sebagai hoax melalui web turnbackhoax.id. Gagasan yang dibangun dalam hoax politik pada pemilu 2019 adalah kebencian kepada lawan politik. fitnah-fitnah yang ditujukan kepada lawan politik menjadi konten utama untuk menebar kebencian. Dalam hal bentuk, hoax yang disebarkan dalam gambar yang diedit dan dimanipulasi, foto tidak sesuai konteksnya, bersifat profokatif, judul baru lebih menjatuhkan seseorang, dan komentar buruk dari pengguna. Sementara sudut pandang gambar dan pesan yang diunggah menyarankan untuk tidak memilih salah satu kandidat, ajakan untuk para fans tokoh untuk mendukung salah satu kandidat, menyarankan untuk membenci salah satu kandidat serta tidak memilihnya dalam pemilu 2019.

This paper aims to determine the Indonesia Supreme Audit Institution (BPK) strategic planning process which is authorized to carry out audits of governance and state financial responsibility. Through input process output approach, this paper also introduces a strategic thinking framework in strategic audit planning design. The input consists of the basic values of the BPK and the relationship model for management, organization and administration. NPG, SWOT and audit standards compliance are the process approaches used. The resulting output is a quality audit or good strategic planning which ultimately results in the achievement of the accountability organization maturity model and the impact on the achievement of the goals of the state.

Research on the Implementation of Islamic Economics in Indonesia as a Form of the Pancasila Economic System aims to find the rationale for its application within the framework of the Pancasila economic system. Islamic economic (Shari’ah Economic) values that are universal in nature which have dimensions of noble values in an effort to achieve economic prosperity are also an inseparable part of the Pancasila economic system. This chapter will analyze the implementation of Islamic Economics in Indonesia as a Form of the Pancasila Economic System using the normative legal research method. Economic sources literally come from the provisions of Islamic law, namely, the Qur’an, hadith, and Ijma. Economic activities in Islam form a part of worship, and muamalat has a divine dimension (vertical) as well as relationships with fellow human beings (horizontal relationships). This is different from other economic systems such as the system of Capitalism, Socialism, and the Welfare State whose studies are more the result of human thought and not divine issues. Pancasila has characteristics that were formulated by the founders of the Republic of Indonesia as a crystallization of the noble values that live in Indonesian society. The values contained in the precepts of Pancasila include Divinity, Humanity, Unity, Deliberation, and Social Justice. The first and fifth precepts of Pancasila are closest to the values related to the principles in Islamic economics.

This study aims to explore the urgency of converging the principles of environment protection and Sustainable Responsible Investment from the perspective of Maqashid Syariah into the selection process of Islamic Stock Index. In-depth analysis on current literature practices on Maqashid Syariah, hifdzul bi’ah and Islamic stock index.  The convergence of Maqashid Syariah, in particular Hifzul Bi’ah and stock index screening process will allow a creation of a new Islamic index or rejuvenating current Islamic stock index in Indonesia. We suggest that Dewan Syariah Nasional to start implementing Maqashid Syariah and Hifzul Bi’ah principle in the process of stock screening for Islamic Stock Indexes. This study is among the first of its kind to offer integration of Maqashid Syariah in particular Hifzul Bi’ah to the Islamic stock index.

Covid 19 has disrupted the global economic steadiness. Countries worldwide are now struggling to survive and to recover from the pandemic. Among lesson learned from the crisis is that the economy needs more help from philanthropic sectors. Islam has various altruistic mode of economic support. Research on Islamic philanthropy has also been performed from various aspects and methods. This study analyses research conducted during Covid-19, especially related to Islamic Philanthropy. Google Scholar Indexed articles are analysed to achieve the objective of the study. Systematic literature review, bibliometric analysis, and Atlas.ti word cloud are also employed to answer the research questions. The results showed that there are various proposals offered by authors. Waqf models combined with Islamic commercial contracts are the most proposed scheme offered to assist the economic recovery during and post-Covid 19. Keywords: Covid 19, Islamic Philanthropy, Recovery Proposals

Thisstudy is a literature study on the thought of Baqir As-Sadr in a national wealth management. This study is also explain aboutthe background of Baqir As-Sadr and the basis of his thought in the wealth management. This study adopting a qualitative approach with dual-stage analysis, that is a literature review method to analyze the thought of Baqir As-Sadr in national wealth management. Futhermore, descriptive analysis method to explain about Baqir As-Sadr thought of national wealth management in context of Indonesia. The result of this study shows the aims of national wealth management is prosperity. To achieve that purpose, a several strategic policy is required to be implemented, such as abolition of private land ownership. The private sector only has use rights or land management rights. This is intended so that production can be controlled according to needs and the state can regulate its distribution

Pasar  wisata  religiyang  berupa  penyelenggaraan  ibadah  umrah,  sangat besar potensinya di Indonesia. Ratusan ribu jamaah tiap tahun berangkat ke Baitullah dengan menggunakan moda transportasi pesawat terbang. Salah satu maskapai yang menyediakan layanan penerbangan bagi jamaah umrah adalah PT. Garuda Indonesia (Persero), Tbk. Pada tahun 2019 Garuda Indonesia mengeluarkan surat edaran GA Info yang berisi perubahan sistem penjualan secara langsung untuk tiket rute Middle East(Jeddah dan Madinah) menjadi sistem penjualan wholesaledengan menunjuk 6 mitra  penjualan.  Pada  tahun  2020  Komisi  Pengawasan  Persaingan  Usaha  (KPPU) mendenda Garuda sebesar 1 miliar atas Praktek Diskriminasi terkait Pemilihan Mitra Penjualan Tiket Umrah Menuju dan dariJeddah dan Madinah. Lalu Garuda Indonesia menggugat  keputusan  KPPU  ini  ke  pengadilan  dan  pada  tanggal  22  Maret  2022 Mahkamah Agung (MA) Republik Indonesia menolak kasasi Garuda Indonesia atas putusan  KPPU. Praktek  monopoli  dan  persaingan  tidak  sehat sertadampaknya terhadap  keadilan  sosial disinggung  oleh  ulama  Yahya  bin  Umar  dalam  kitabnya Ahkam  al-Suq.  Tulisan  ini  akan  membahas  kebijakan monopolistik Garuda yang menciptakan persaingan usaha yang tidak sehatmenurut perspektif Yahya bin Umar.