SIL'AH: Jurnal Ekonomi Syariah
type: channel
description: SIL'AH: Jurnal Ekonomi Syariah merupakan jurnal berkala ilmiah yang fokus pada penelitian dan pengembangan ekonomi berbasis prinsip syariah. Jurnal ini memiliki komitmen untuk mendukung pemahaman mendalam tentang ekonomi syariah melalui artikel-artikel ilmiah yang berkontribusi pada literatur keilmuan di bidang ini.
publisher: Sekolah Tinggi Agama Islam (STAI) Ki Ageng Pekalongan, Indonesia
language: en
publication name: SIL'AH: Jurnal Ekonomi Syariah
issn: 3048-1503
items: The Application of Accounting and Preferences for Sharia Finance Products at KSPPS Baitut Tamwil Tazakka, Pekalongan Regency
items: Voice of Customer sebagai Strategi Peningkatan Customer Value Berbasis Syariah
items: An Axiological Review of Fiqh on Production and Consumption in Modern Economic Development
items: Tinjauan Maqashid Syariah terhadap Perlindungan Data Pribadi Nasabah Pada Digital Payment
items: Manajemen Baitul Mal Pada Masa Umar Bin Khattab dan Relevansinya terhadap Anggaran Pendapatan dan Pembelanjaan Negara Indonesia
items: Konsep Ijarah Al A’mal dan Relevansinya terhadap Praktik Freelance pada Platform Syariah Kontemporer
items: Kontribusi Industri Halal dalam Pertumbuhan Produk Domestik Bruto di Indonesia
items: Dinamika dan Tantangan Sertifikasi Halal pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kabupaten Sumenep
items: Diversifikasi Keuangan Berbasis Syariah dalam Kemandirian Ekonomi Lembaga Pendidikan Islam
items: Integrasi Marketing Syariah dan Penguatan Kepercayaan Konsumen dalam Bisnis Digital
items: Sinergitas Pengembangan Infrastruktur Jalan dan Pembangunan Ekonomi Lokal Masyarakat Muslim di Kabupaten Pekalongan
items: Diskursus Fatwa Cryptocurrency di Indonesia
items: Peran Sistem Informasi dan Badan Usaha Milik Desa dalam Pemberdayaan Ekonomi Masyarakat Muslim Yang Berkelanjutan
items: Urgensi Etika Profesi dalam Digital Marketing Produk Halal di Kalangan Milenial
items: Manajemen Zakat dalam Konstruksi Akuntansi Modern
items: Faktor Minat Anggota terhadap Pembiayaan Syari’ah pada Koperasi Simpan Pinjam dan Pembiayaan Syari’ah Maju Bersama Gondang Pekalongan
items: Persepsi Pelaku Usaha Mikro Kecil Menengah terhadap Kewajiban Sertifikasi Produk Halal
items: Akuntansi Pertanggungjawaban dalam Kerangka Syariah: Pendekatan Etis dan Praktis
items: Konstruksi Prinsip Syariah dalam Investasi Dana dan Tabungan Haji
items: Spint-Off: Peluang dan Tantangan Industri Asuransi Syariah di Indonesia
items: Strategi Pengembangan Seni Kriya Gerabah: Analisis Triple Helix di Desa Wonorejo Pekalongan
items: Manajemen Risiko pada Lembaga Keuangan Syariah di Era Digital
items: Pembangunan Desa Mandiri Melalui Badan Usaha Milik Desa: Studi Kasus Desa Tiremenggal
items: Pembiayaan Usaha Super Mikro di Bank Zakat: Perspektif Maslahah Mursalah
items: Distribution System in an Islamic Economic Perspective

The Application of Accounting and Preferences for Sharia Finance Products at KSPPS Baitut Tamwil Tazakka, Pekalongan Regency
type: item
description: This qualitative case study aims to describe Sharia accounting practices based on the Indonesian Sharia Financial Accounting Standards (PSAK) at the Tazakka Cooperative, whilst also exploring members’ preferences regarding the financial products on offer. Primary data was obtained through in-depth interviews with the cooperative’s board and management. The research findings indicate that the Tazakka Cooperative has implemented key standards such as PSAK 101 (presentation of financial statements), PSAK 102 (murabahah), and PSAK 105 (mudharabah), reflecting a commitment to transparency and Sharia compliance. Meanwhile, members showed a strong preference for the Eid al-Fitr Savings Scheme and Murabahah Financing due to their convenience and suitability for practical financial needs. This research contributes to highlighting the importance of integrating Sharia compliance with service innovation in enhancing member trust and the sustainability of Sharia cooperative activities.
subject: Articles
  topic: section
subject: Sharia Accounting
  topic: keywords
subject: Sharia Cooperatives
  topic: keywords
subject: Financing Products
  topic: keywords
creator: Arief Firmansyah
creator: Mubayyinul Khoiri
creator: R Nia Marotina
creator: Lika Masroatul Khasanah
creator: Rudiyanto Rudiyanto
rights: Copyright (c) 2026 Arief Firmansyah, Mubayyinul Khoiri, R Nia Marotina, Lika Masroatul Khasanah, Rudiyanto Rudiyanto (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-28
publication date: 2026-05-28
starting page: 49
ending page: 61
doi: 10.64994/silah.v3i1.84

Voice of Customer sebagai Strategi Peningkatan Customer Value Berbasis Syariah
type: item
description: This study aims to describe the role of Voice of Customer (VoC) as a corporate strategy in enhancing customer value through the effectiveness of Customer Relationship Management (CRM) and Sharia-based customer satisfaction. This study employs a descriptive approach.. The data was obtained from scientific literature relevant to the research topic. The data analysis technique was conducted through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that VoC plays an important role in helping companies understand customer needs and expectations through various forms of customer feedback. In addition, VoC supports innovation development, improves the effectiveness of Sharia CRM, and strengthens Sharia-based customer satisfaction through improvements in service quality, customer experience, and emotional relationships with customers. The findings of this study confirm that the implementation of VoC can be aligned with the principles of Islamic economics, namely trustworthiness, honesty, transparency and customer welfare, in business activities.
subject: Articles
  topic: section
subject: Voice of Customer
  topic: keywords
subject: Costumer Value
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Sharia
  topic: keywords
creator: Silvia Ripa Nurkaromah
creator: Mariatul Ulfah
creator: Shinta Puja Rinjani
creator: Abdhi Adiansyah
rights: Copyright (c) 2026 Silvia Ripa Nurkaromah, Mariatul Ulfah, Shinta Puja Rinjani, Abdhi Adiansyah (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-25
publication date: 2026-05-25
starting page: 39
ending page: 48
doi: 10.64994/silah.v3i1.83

An Axiological Review of Fiqh on Production and Consumption in Modern Economic Development
type: item
description: This study aims to identify the axiology of fiqh regarding production and consumption in the context of the challenges posed by the development of the modern economic system. This study employs a literature review approach with descriptive qualitative analysis. The data comprises various academic literature discussing Islamic economics, production ethics, and consumption behaviour. The findings indicate that production in Islamic economics emphasises halal processes, social responsibility, environmental sustainability, and the avoidance of exploitative practices. Meanwhile, consumption in Islamic economics is based on the principles of moderation, cleanliness, morality, and social solidarity. This research contributes to strengthening the discourse on the Islamisation of the modern economic system, and is expected to provide practical fiqh guidance for producers, consumers and policymakers in applying Islamic economic practices.
subject: Articles
  topic: section
subject: Fiqh
  topic: keywords
subject: Production
  topic: keywords
subject: Consumption
  topic: keywords
subject: Modern Economics
  topic: keywords
creator: Alya Rahma Falasifah
creator: Yulada Syurfa
creator: Ali Muhatarom
creator: Zawawi Zawawi
rights: Copyright (c) 2026 Alya Rahma Falasifah, Yulada Syurfa, Ali Muhatarom, Zawawi Zawawi (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-25
publication date: 2026-05-25
starting page: 29
ending page: 38
doi: 10.64994/silah.v3i1.81

Tinjauan Maqashid Syariah terhadap Perlindungan Data Pribadi Nasabah Pada Digital Payment
type: item
description: This study aims to identify the protection of customers’ personal data at digital payments from the perspective of maqashid al-sharia. This qualitative study, conducted as a literature review, utilises data from various academic sources and relevant regulations. The results indicate that, from the perspective of maqashid syariah, personal data can be regarded as an asset that must be safeguarded as a manifestation of hifz mal (protection of property). Consequently, digital service providers bear the responsibility to ensure the security of users’ funds and data as an application of the principle of amanah and the protection of property. This study helps to confirm that the maqashid al-sharia can serve as a formal legal basis for strengthening the security of digital payment services.
subject: Articles
  topic: section
subject: Maqashid Shariah
  topic: keywords
subject: Digital Payments
  topic: keywords
subject: Personal Data Protection
  topic: keywords
creator: Ilman Miftahul Fauzi
creator: Fahmi Nurfatwa
creator: Dede San San Ramlan Sandiana
creator: Rimarsha Desta Anjani
creator: Mozza Naiara Fawwaz
creator: Mutia Latifa
creator: Trisna Wijaya
rights: Copyright (c) 2026 Ilman Miftahul Fauzi, Fahmi Nurfatwa, Dede San San Ramlan Sandiana, Rimarsha Desta Anjani, Mozza Naiara Fawwaz, Mutia Latifa, Trisna Wijaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-24
publication date: 2026-05-24
starting page: 1
ending page: 16
doi: 10.64994/silah.v3i1.78

Manajemen Baitul Mal Pada Masa Umar Bin Khattab dan Relevansinya terhadap Anggaran Pendapatan dan Pembelanjaan Negara Indonesia
type: item
description: The aim of this study is to identify Umar bin Khattab’s policies regarding the sources of income for the Baitul Mal and their relevance to the State Revenue and Expenditure Budget system in Indonesia. This qualitative research, in the form of a literature review, employs a descriptive qualitative approach. Data collection was conducted through documentation. The results indicate that the revenue sources of the Baitul Mal include zakat, kharaj, ushr, khums, jizyah, fai, and ghanimah, which conceptually have a significant correlation with modern state financing instruments. Kharaj can be likened to Land and Building Tax, usyr corresponds to the customs duty system, khums has a functional equivalence to mining tax, and jizyah correlates with the visa mechanism for foreign nationals. This research contributes to the assertion that the fiscal system implemented during the reign of Caliph Umar ibn Khattab can serve as a policy reference for the development of Indonesia’s modern fiscal system.
subject: Articles
  topic: section
subject: Baitul Mal
  topic: keywords
subject: Umar Bin Khattab
  topic: keywords
subject: APBN
  topic: keywords
subject: Indonesia
  topic: keywords
creator: Dania Ivadia Azzahra
creator: Fajar Lazuardy Al-awwabien
creator: Maula Aditya
creator: Anggraeni Olga Umi Nurkhasanah
rights: Copyright (c) 2026 Dania Ivadia A., Fajar Lazuardy A., Maula Aditya, Anggraeni Olga Umi Nurkhasanah (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-25
publication date: 2026-05-25
starting page: 17
ending page: 28
doi: 10.64994/silah.v3i1.75

Konsep Ijarah Al A’mal dan Relevansinya terhadap Praktik Freelance pada Platform Syariah Kontemporer
type: item
description: In today's era of globalization, freelance work has become increasingly popular. However, raises challenges related to compliance with Sharia principles, particularly in the context of ijarah al a'mal (contract of contract). This study aims to further examine the fatwas of classical scholars regarding ijarah al a'mal and its relationship to contemporary freelance practices. Using a qualitative approach and document analysis, this study collected data sourced from books, classical fiqh texts, and journal articles. The results show that ijarah al a'mal, as a labor rental contract, remains relevant in freelance practice as long as it meets the established pillars and conditions, such as clarity of the contract and agreement between the parties. However, challenges such as gharar (uncertainty), digital payment methods, and the certainty of the contract require attention to ensure that freelance practices are conducted in accordance with Sharia law. This study contributes to the importance of freelancers having a good understanding of fiqh principles so that they can carry out their work in accordance with applicable sharia rules.
subject: Articles
  topic: section
subject: Ijarah al-A’mal
  topic: keywords
subject: Classic Ulama Fatwa
  topic: keywords
subject: Freelance
  topic: keywords
creator: Nurfadlila Amalina
creator: Muhammad Zen
rights: Copyright (c) 2025 Nurfadlila Amalina, Muhammad Zen (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-24
publication date: 2025-11-24
starting page: 49
ending page: 66
doi: 10.64994/silah.v2i2.67

Kontribusi Industri Halal dalam Pertumbuhan Produk Domestik Bruto di Indonesia
type: item
description: The existence of the halal industry is often notseen as having a significant influence on Indonesia's gross domestic productgrowth. However, the halal industry itself not only emphasizes thehalal aspect of products, but also considers ethical and sustainable production processes. This study aims to identify the contribution ofthe halal industry to gross domestic product growth in Indonesia.This study uses a descriptive approach and secondary data analysis, where the data we obtained came from previous studies and reliable data centers. Based on the data and analysis we have conducted, this study shows that the halal industry has a strategic role in strengthening the national economic structure, increasing exports, and creating jobs. These findings confirm that the development of the halal industry can be used as one of the main drivers of Indonesia's economic growth in the future.
subject: Articles
  topic: section
subject: Halal Industry
  topic: keywords
subject: Gross Domestic Product
  topic: keywords
subject: Economic Growth
  topic: keywords
creator: Ilman Miftahul Fauzi
creator: Muhammad Gesta Nugraha Fauzi
creator: Mochamad Syahril Sabar Suryana
creator: Lina Marlina
rights: Copyright (c) 2025 Ilman Miftahul Fauzi, Muhammad Gesta Nugraha Fauzi, Mochamad Syahril Sabar Suryana, Lina Marlina (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-25
publication date: 2025-11-25
starting page: 67
ending page: 76
doi: 10.64994/silah.v2i2.66

Dinamika dan Tantangan Sertifikasi Halal pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kabupaten Sumenep
type: item
description: This study aims to understand the dynamics and challenges of UMKMs in Sumenep Regency in obtaining halal certification. Using descriptive qualitative methods through interviews, observations, and documentation, the research analyzes data with the stages of reduction, presentation, and conclusion drawing. The results showed that the halal certification process was not only influenced by regulative aspects, but also social and religious factors. Halal assistants and religious leaders such as kiai and ustaz play an important role in increasing the awareness of business actors. However, after obtaining a certificate, UMKMs still face obstacles such as the lack of further assistance, low public halal literacy, and limited networking and marketing strategies. This condition makes halal certification not optimal in increasing the economic competitiveness of UMKMs. This study confirms that the effectiveness of the halal certification program depends on strong regulations and the ability of the government and related institutions to strengthen the capacity of business actors.
subject: Articles
  topic: section
subject: Halal Certification
  topic: keywords
subject: UMKM
  topic: keywords
subject: Sumenep
  topic: keywords
creator: M. Arif Romadhoni
creator: Lailatul Qadariyah
creator: Sarkawi Sarkawi
rights: Copyright (c) 2025 M. Arif Romadhoni, Lailatul Qadariyah, Sarkawi Sarkawi (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 77
ending page: 89
doi: 10.64994/silah.v2i2.63

Diversifikasi Keuangan Berbasis Syariah dalam Kemandirian Ekonomi Lembaga Pendidikan Islam
type: item
description: The focus of this study is to describe the financial diversification strategy through the establishment of the Madrasah Islamiyah Foundation-Owned Enterprise (BUM YMI) as an effort to achieve economic independence in Islamic educational institutions. A descriptive qualitative approach was employed, with data collected through interviews, observations, and documentation. The findings indicate that the establishment of BUM YMI serves as a rational strategy to reduce fiscal dependence on external funding sources and strengthen the financial sustainability of the institution. The enterprise applies a related diversification model utilizing internal potentials such as school canteens, rental spaces, and educational supply services. Islamic economic values, such ta’awun, ‘adl and maslahah serve as ethical foundations within a hybrid governance system that balances social mission and profit orientation. The study concludes that integrating sharia principles with modern management practices can create a sustainable, adaptive, and equitable economic model for Islamic educational institutions.
subject: Articles
  topic: section
subject: Financial Diversification
  topic: keywords
subject: Economic Independence
  topic: keywords
subject: BUM YMI
  topic: keywords
creator: Dila Faizah
creator: Minati Maulida
rights: Copyright (c) 2025 Dila Faizah, Minati Maulida (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 101
ending page: 111
doi: 10.64994/silah.v2i2.59

Integrasi Marketing Syariah dan Penguatan Kepercayaan Konsumen dalam Bisnis Digital
type: item
description: This study aims to identify the implementation of sharia marketing and its relevance to customer trust and loyalty in the Kadira Dailywear online fabric business in Peganden Tengah. The study uses a qualitative method with a case study approach, involving the business owner, marketing administrator, and two active customers as key informants. Data was obtained through digital observation, semi-structured interviews, and documentation, then analyzed using thematic analysis through the processes of open coding, axial coding, and selective coding. The results of the study show that sharia marketing in the Kadira Dailywear online fabric business is carried out through product information transparency via original photos, accurate descriptions, and openness about the condition of the goods. Additionally, quality control and fair return policies reflect trustworthiness. In practice, these factors contribute to customer trust and repeat purchases. This study highlights the importance of consistent sharia marketing strategies in strengthening business reputation and consumer loyalty.
subject: Articles
  topic: section
subject: Sharia Marketing
  topic: keywords
subject: Online Business
  topic: keywords
subject: Kadira Dailywear
  topic: keywords
creator: Ahmad Kamalul Fikri
creator: Aurelia Azzahra
rights: Copyright (c) 2025 Ahmad Kamalul Fikri, Aurelia Azzahra (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-30
publication date: 2025-11-30
starting page: 90
ending page: 100
doi: 10.64994/silah.v2i2.57

Sinergitas Pengembangan Infrastruktur Jalan dan Pembangunan Ekonomi Lokal Masyarakat Muslim di Kabupaten Pekalongan
type: item
description: This study aims to describe the synergy between road infrastructure development and the Village-Owned Enterprise program in the local economic development of the Muslim community in Menjangan Village, Pekalongan Regency. Using a qualitative research method with a descriptive analytical approach, this study employs field observations and interviews. The results of the study indicate that despite the poor condition of road infrastructure in Menjangan Village and the Village-Owned Enterprise experiencing a vacuum due to management constraints, the synergy between these two factors has the potential to create a conducive environment for business development and the village economy. This can be seen from the fact that improved road infrastructure can enhance access to markets and resources, while a well-functioning Village-Owned Enterprise can drive local economic development through sustainable local business initiatives. This study provides a paradigmatic contribution to policymakers in planning effective strategies to accelerate economic growth and reduce infrastructure gaps at the village level.
subject: Articles
  topic: section
subject: Road Infrastructure
  topic: keywords
subject: Village-Owned Enterprises
  topic: keywords
subject: Economy
  topic: keywords
subject: Menjangan
  topic: keywords
creator: Laila Fitria Nur Rahma
creator: Ahmad Anas
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-05-28
publication date: 2025-05-28
starting page: 36
ending page: 48
doi: 10.64994/silah.v2i1.54

Diskursus Fatwa Cryptocurrency di Indonesia
type: item
description: This study aims to describe the views of fatwas on cryptocurrency from the Indonesian Ulema Council, Bahsul Masail Nahdhotul Ulama Special Region of Yogyakarta, and East Java. This normative research on Islamic economic law uses a comparative approach. Data was obtained through documentation techniques. The results of the study show that there are diverse views in the fatwas from various institutions regarding the status of cryptocurrency in Indonesia. First, the Bahsul Masail Nahdlatul Ulama Special Region of Yogyakarta institution states that cryptocurrency is permissible in terms of commodities and currency. Second, the Indonesian Ulema Council divides its fatwa decisions, among others, that it is not permissible to use cryptocurrency as a means of payment. Furthermore, trading commodities or digital assets in the form of cryptocurrency is not permissible. Finally, cryptocurrency that meets the requirements as a commodity or asset has a clear basis and provides tangible benefits. Third, the East Java Nahdlatul Ulama Bahsul Masail Institute stated that cryptocurrency is not included in the commodity category. This study confirms that the issue of the legal status of cryptocurrency in Indonesia has given rise to a variety of opinions in Islamic law.
subject: Articles
  topic: section
subject: Fatwa
  topic: keywords
subject: Cryptocurrency
  topic: keywords
subject: Indonesia
  topic: keywords
creator: M. Burhanudin
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-05-28
publication date: 2025-05-28
starting page: 26
ending page: 35
doi: 10.64994/silah.v2i1.34

Peran Sistem Informasi dan Badan Usaha Milik Desa dalam Pemberdayaan Ekonomi Masyarakat Muslim Yang Berkelanjutan
type: item
description: This study aims to identify solutions to the challenges of economic development for the Muslim community in Wiroditan Village, Pekalongan Regency, through the optimisation of the village government information system and the transformation of the Village-Owned Enterprise. The research method used is a qualitative approach using secondary data. Data was collected through literature review to understand the phenomena experienced by the research subjects in a holistic manner. Data analysis was conducted systematically, focusing on explaining the facts obtained from the data sources, using interactive and continuous qualitative analysis techniques. The research results indicate that optimising the Village Information System and transforming the Village-Owned Enterprise are key factors in accelerating economic development in Wiroditan Village. This study contributes to the importance of the Village Information System's function in improving access to information and transparency, while the Village-Owned Enterprise expands business opportunities and community participation.
subject: Articles
  topic: section
subject: Sistem Informasi Desa
  topic: keywords
subject: Badan Usaha Milik Desa
  topic: keywords
subject: Wiroditan
  topic: keywords
creator: Khotibul Umam
creator: Ahmad Tubagus Surur
creator: Syamsuddin
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-05-28
publication date: 2025-05-28
starting page: 19
ending page: 25
doi: 10.64994/silah.v2i1.27

Urgensi Etika Profesi dalam Digital Marketing Produk Halal di Kalangan Milenial
type: item
description: This research aims to identify the implementation of professional ethics in digital marketing of halal products among millennials with a focus on ethical issues related to the Islamic economy. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation studies on millennial digital marketers of halal products. The collected data were analyzed using a thematic analysis method with an inductive approach. The results showed that millennial business actors consistently applied the principles of honesty, fairness, and transparency in the digital marketing of halal products and avoided practices that could cause uncertainty and fraud. Educational efforts, training, and transparent communication are key to strengthening the application of professional ethics and building customer loyalty. This study contributes to the importance of applying professional ethics in digital marketing of halal products among millennials, not only to meet sharia requirements, but also as an effective business strategy to build business sustainability
subject: Articles
  topic: section
subject: Professional ethics
  topic: keywords
subject: Digital marketing
  topic: keywords
subject: Halal products
  topic: keywords
subject: Millenials
  topic: keywords
creator: Ahmad Kamalul Fikri
creator: Isti Mufidah
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-05-28
publication date: 2025-05-28
starting page: 10
ending page: 18
doi: 10.64994/silah.v2i1.25

Manajemen Zakat dalam Konstruksi Akuntansi Modern
type: item
description: Zakat has tremendous potential to strengthen the existence of Islam and bring about social change through public finance. However, to optimise the benefits of zakat, good management based on Islamic sharia principles is required. This study aims to explore the principles of zakat in the context of modern accounting from a theoretical and practical perspective. The research method employs a qualitative approach using secondary data in the form of literature reviews. This study advocates for effective and efficient zakat management through the application of Islamic sharia principles in zakat accounting. The results of this study indicate that zakat integrity is an important aspect of zakat management that needs to be considered in modern accounting systems. This includes zakat management, zakat distribution, and zakat fund management. This study contributes to the importance of proper harmonisation between zakat principles and accounting standards. This is so that more comprehensive information can be provided to relevant parties in zakat management
subject: Articles
  topic: section
subject: Zakat
  topic: keywords
subject: Modern Accounting
  topic: keywords
subject: Theoretical
  topic: keywords
subject: Practical
  topic: keywords
creator: Puteri Amanda Ardita
creator: Hilya Diniya
creator: Nia Amellia
creator: Niharotul Fauzia
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-05-28
publication date: 2025-05-28
starting page: 1
ending page: 9
doi: 10.64994/silah.v2i1.22

Faktor Minat Anggota terhadap Pembiayaan Syari’ah pada Koperasi Simpan Pinjam dan Pembiayaan Syari’ah Maju Bersama Gondang Pekalongan
type: item
description: This research aims to analyze the factors influencing members' interest in sharia financing at the Maju Bersama Gondang Pekalongan Sharia Savings and Loan Cooperative and Financing (KSPPS). In the context of the development of sharia economics in Indonesia, this research identifies several key variables, including promotion, service quality, profit-sharing, and the cooperative's image. The research method used for the analysis is quantitative, with data collection through questionnaires distributed to cooperative members. The research results show that all these factors have a significant influence on members' interest in using sharia financing products. This study contributes to the importance of effective cooperative marketing strategies and increasing member satisfaction, as well as contributing to the development of sharia cooperatives in Indonesia.
subject: Articles
  topic: section
subject: Member Interest
  topic: keywords
subject: Sharia Financing
  topic: keywords
subject: KSPPS Maju Bersama Gondang Pekalongan
  topic: keywords
creator: Aida Aisyah
creator: M Iqbal Notoatmojo
rights: Copyright (c) 2024 Aida Aisyah, M Iqbal Notoatmojo (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-11-28
publication date: 2024-11-28
starting page: 92
ending page: 109
doi: 10.64994/silah.v1i2.20

Persepsi Pelaku Usaha Mikro Kecil Menengah terhadap Kewajiban Sertifikasi Produk Halal
type: item
description: This research aims to obtain data related to the perceptions of micro, small and medium enterprises around the UIN K.H. campus. Abdurrahman Wahid Pekalongan regarding the obligation to certify halal products. This type of research is field research with descriptive qualitative methods. The data obtained from this research was through interviews with 10 micro, small and medium enterprises located around the UIN K.H. Abdurrahman Wahid Pekalongan campus. Based on research results, it shows that only 10% of micro, small and medium enterprises already have a halal certificate, 80% of micro, small and medium enterprises already know about the existence of halal certificates, 90% of micro, small and medium enterprises consider that halal certification is important for products, and 40% Micro, small and medium enterprises have never received any socialization regarding halal product certification. Apart from that, there are several factors that influence the perceptions of micro, small and medium enterprises regarding halal product certification.. This research contributes to the importance of the role of authorised institutions to maximise the halal certification program for the development of the halal industry in society.
subject: Articles
  topic: section
subject: Perception
  topic: keywords
subject: Halal Certification
  topic: keywords
subject: Micro, Small and Medium Business Actors
  topic: keywords
creator: Isnaenatul Azizah
creator: Alwan Isya Alkhaezuri
creator: Afifa Nur Hasanah
rights: Copyright (c) 2024 Isnaenatul Azizah, Alwan Isya Alkhaezuri, Afifa Nur Hasanah (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-11-28
publication date: 2024-11-28
starting page: 82
ending page: 91
doi: 10.64994/silah.v1i2.19

Akuntansi Pertanggungjawaban dalam Kerangka Syariah: Pendekatan Etis dan Praktis
type: item
description: Companies really need responsibility accounting to know the performance of managers through responsibility centers and can help leaders delegate authority and responsibility. Responsibility accounting is a management control tool and is determined through four important aspects, namely assigning responsibilities, creating work measures, evaluating work, and giving awards. This research analyzes sharia accountability accounting with a practical and practical approach. The results show the importance of Islamic principles such as transparency, justice, honesty and trust in sharia accounting. A practical approach involves the use of appropriate accounting methods and techniques, as well as the application of sharia accounting principles. The implication is that companies within the sharia framework need to apply ethical principles and practical approaches to achieve a balance between the interests of individuals, society and the environment. Proper implementation also enables effective performance management and reporting. This research provides an understanding of the importance of sharia responsibility accounting in the context of business based on Islamic principles.
subject: Articles
  topic: section
subject: Responsibility Accounting
  topic: keywords
subject: Performance
  topic: keywords
subject: Sharia
  topic: keywords
creator: Aulia Nailis Salamah
creator: Rahmat Anwari
creator: Anton Bagus Santoso
creator: Kamelia Elima’ana Mafudloh
rights: Copyright (c) 2024 Aulia Nailis Salamah, Rahmat Anwari, Anton Bagus Santoso, Kamelia Elima’ana Mafudloh (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-11-28
publication date: 2024-11-28
starting page: 70
ending page: 81
doi: 10.64994/silah.v1i2.18

Konstruksi Prinsip Syariah dalam Investasi Dana dan Tabungan Haji
type: item
description: This study aims to describe the implementation of sharia values in the concept of Hajj fund and savings investment. This study uses a qualitative method in the form of a literature review. Data sources were taken from scientific literature relevant to the subject matter. Data collection techniques were conducted through documentation techniques. Meanwhile, data analysis techniques were conducted using qualitative descriptive analysis techniques. The research findings conclude that Hajj fund management must adhere to Sharia principles, which include security, prudence, and value for money. This is important to ensure that investments not only provide financial benefits but also fulfil the social and religious objectives of Hajj fund management. This study contributes to the importance of the paradigmatic awareness of Muslims, that investment funds and hajj savings not only function as financial instruments but also as a means to achieve maslahah (goodness) for Muslims in Indonesia.
subject: Articles
  topic: section
subject: Sharia Principles
  topic: keywords
subject: Fund Investment
  topic: keywords
subject: Hajj Savings
  topic: keywords
creator: Vina Agustina
creator: Khairul Anwar
rights: Copyright (c) 2024 Vina Agustina, Khairul Anwar (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-11-28
publication date: 2024-11-28
starting page: 62
ending page: 69
doi: 10.64994/silah.v1i2.17

Spint-Off: Peluang dan Tantangan Industri Asuransi Syariah di Indonesia
type: item
description: The development of sharia insurance certainly creates opportunities and challenges, because market penetration and spin-off efforts are required. This research aims to provide descriptive and explorative information about the potential and challenges of the Sharia insurance industry facing spin-offs. The research uses descriptive qualitative. This research uses a literature study. Data from secondary with technical analysis of reduction, validation, and concluding. The research results explain that the Sharia insurance industry has massive market penetration but has not responded well enough. The potential for sharia insurance through the spin-off process is to further increase effectiveness, quantity, and quality such as increasing units, more marketers, clear regulations, and increased literacy to the implementation of the spin-off policy. Spin-off is a solution for the Sharia insurance industry. This research contributes to the importance of awareness of spinoff opportunities as seen from the broad market prospects, policy support, small penetration, product heterogeneity, and lifestyle of Indonesians.
subject: Articles
  topic: section
subject: Sharia Insurance
  topic: keywords
subject: Spin-Off
  topic: keywords
subject: Opportunities
  topic: keywords
creator: Agustina Ayu Lestari
creator: Mochamad Yusuf
creator: Fitri Kurniawati
rights: Copyright (c) 2024 Agustina Ayu Lestari, Mochamad Yusuf, Fitri Kurniawati (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-11-28
publication date: 2024-11-28
starting page: 49
ending page: 61
doi: 10.64994/silah.v1i2.16

Strategi Pengembangan Seni Kriya Gerabah: Analisis Triple Helix di Desa Wonorejo Pekalongan
type: item
description: Wonorejo Village is one of the creative economy icons of Pekalongan Regency and the largest pottery village in Central Java. This research aims to analyze the strategy for developing the creative economy among pottery craftsmen in Wonorejo Village and the strategy used in developing this creative economy is the Triple Helix method. This research uses data collection in the form of qualitative methods by conducting observations and interviews. The results of this research show that pottery craftsmen in Wonorejo Village experienced a decline in production due to a lack of promotional strategies and product innovation, which had an impact on the sustainability of the business being run. Based on this decline, there needs to be creativity and innovation in various things to increase the production volume of this pottery business. So it can be concluded that the creative economic strategy using the Triple Helix method in the pottery business can be carried out in various ways, either by increasing promotions, determining market targets, as well as collaborating with cultural and educational services to collaborate with schools or related agencies for educational tourism. is in Central Java and D.I. Yogyakarta.
subject: Articles
  topic: section
subject: Triple Helix
  topic: keywords
subject: Craft Arts
  topic: keywords
subject: Creative Economy
  topic: keywords
subject: Pottery
  topic: keywords
creator: Yusril Bariki
creator: R. Nia Marotina
rights: Copyright (c) 2024 Yusril Bariki, R. Nia Marotina (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-05-30
publication date: 2024-05-30
starting page: 37
ending page: 48
doi: 10.64994/silah.v1i1.10

Manajemen Risiko pada Lembaga Keuangan Syariah di Era Digital
type: item
description: This article aims to explain risk management in Islamic financial institutions in the digital era. This research uses a qualitative approach in the form of literature studies, namely by collecting information or data from various books, articles, journals, and reports relevant to the research. The results show that advances in information technology in the digital era require Islamic Financial Institutions to improve operational efficiency, accuracy, speed of service, and security. On the other hand, Islamic Financial Institutions is faced with information technology, operational, and reputational risks that require effective security strategies and an understanding of the latest threat trends in the digital era. Effective risk management is important for Islamic Financial Institutions in facing the challenges of the digital era, with the aim of providing a better understanding of risk management in the context of Islamic financial institutions.
subject: Articles
  topic: section
subject: Risk Management
  topic: keywords
subject: Islamic Financial Institutions
  topic: keywords
subject: Digital Era
  topic: keywords
creator: Novalini Jailani
rights: Copyright (c) 2024 Novalini Jailani (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-05-30
publication date: 2024-05-30
starting page: 29
ending page: 36
doi: 10.64994/silah.v1i1.9

Pembangunan Desa Mandiri Melalui Badan Usaha Milik Desa: Studi Kasus Desa Tiremenggal
type: item
description: Village is a fundamental community unit in Indonesia's development landscape. However, many villages still face significant challenges, such as poverty, lack of community participation, and low social capital. To address these issues, the Indonesian government has introduced various programs, including the Independent Village Program managed by Village-Owned Enterprises (BUMDES). This research employs a qualitative descriptive approach to analyze BUMDES management strategies in realizing independent villages, with a focus on Tiremenggal Village in East Java. Through the analysis of strategic management, implementation of BUMDES strategies, and evaluation of strategies conducted in this research, it is found that Tiremenggal Village has successfully utilized natural resources and human resources to enhance social, economic, and environmental resilience. BUMDES has been instrumental in advancing this village through various development programs and projects, as well as increasing community involvement in village management. However, the research also identifies several inhibiting factors, such as differences in understanding and opinions within the community, as well as the need to improve the quality of human resources. In conclusion, the development of independent villages requires cooperation between the government, BUMDES, and the community. By leveraging local potentials and addressing existing barriers, villages in Indonesia can achieve sustainable prosperity and self-reliance.
subject: Articles
  topic: section
subject: Independent Village Development
  topic: keywords
subject: Village-Owned Business Entities
  topic: keywords
subject: Public Welfare
  topic: keywords
creator: M. Shofi Anshori
creator: Muhammad Aris Syafi'i
creator: Happy Sista Devi
rights: Copyright (c) 2024 M. Shofi Anshori, Muhammad Aris Syafi'i, Happy Sista Devi (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-05-30
publication date: 2024-05-30
starting page: 22
ending page: 28
doi: 10.64994/silah.v1i1.8

Pembiayaan Usaha Super Mikro di Bank Zakat: Perspektif Maslahah Mursalah
type: item
description: Indonesia as the country with the largest Muslim population, which is also the most generous country in the world, has the potential to raise Islamic philanthropy funds quite high and continues to increase every year. However, Indonesia, as developing country, still has quite high poverty rates. The reality is that there is still a lot of circulation of loan funds from money lenders among the lower middle class, including those used as business capital. This is experienced evenly in almost all regions in Indonesia. This includes one of the districts in South Sumatra province, Musi Rawas. BANKZAKAT appeared as a program institution from BAZNAS Musi Rawas Regency. This research explains the concept of super micro business financing at BANKZAKAT and analyzes it from the maslahah mursalah perspective. This research uses a qualitative approach and descriptive analysis methods. Collect data through observation and literature study. This research analyzes the concept of financing model in terms of realizing policies for equal distribution of the economy, as well as community empowerment and development. It is hoped that the micro and super micro scale business financing models used can create an economic empowerment ecosystem for all levels of society.
subject: Articles
  topic: section
subject: Micro Financing
  topic: keywords
subject: Bankzakat
  topic: keywords
subject: Baznas Musi Rawas Regency
  topic: keywords
subject: Maslahah Mursalah
  topic: keywords
creator: Haryani Santo Hartono
rights: Copyright (c) 2024 Haryani Santo Hartono (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-05-30
publication date: 2024-05-30
starting page: 9
ending page: 21
doi: 10.64994/silah.v1i1.7

Distribution System in an Islamic Economic Perspective
type: item
description: This research aims to describe the distribution system from an Islamic economic perspective. The research method used in this study is library research. This research concludes that distribution in Islamic economics is based on fundamental human values, namely the value of freedom and justice. The purpose of distribution is twofold: first, wealth does not accumulate among a small group. Second, existing production factors must be fairly distributed for the country's prosperity. Islamic economics emphasizes the purification and cleansing of the human soul to create a prosperous life system without putting aside practical considerations. Islamic economics aims to achieve the goal of fair distribution of assets to society through education and experience. Islam requires equality among humans in terms of the struggle to obtain wealth without regard to differences in caste, creed, skin color, and so on. From an Islamic economic perspective, distribution aims to provide equal opportunities to everyone in economic struggle without distinguishing their social status. Islamic economics prevents the accumulation of wealth by controlling the growth and accumulation of wealth to be spent for the good of society.
subject: Articles
  topic: section
subject: Distribution
  topic: keywords
subject: Treasure
  topic: keywords
subject: Islamic Economics
  topic: keywords
creator: Hendri Hermawan Adinugraha
creator: Ferida Rahmawati
creator: Ahmad Anas
rights: Copyright (c) 2024 Hendri Hermawan Adinugraha, Ferida Rahmawati, Ahmad Anas (Author) https://creativecommons.org/licenses/by/4.0
date: 2024-05-30
publication date: 2024-05-30
starting page: 1
ending page: 8
doi: 10.64994/silah.v1i1.6