Al-Ibar: Journal of Theory and Practice in Islamic Economics
Al-Ibar: Journal of Theory and Practice in Islamic Economics is a peer-reviewed academic journal published by the Department of Islamic Economics, aiming to advance scholarly discourse in the field of Islamic economics. The journal serves as a platform for researchers, practitioners, and policymakers to exchange ideas and contribute to the development of Islamic economic thought and its practical implementation. It publishes high-quality, original research articles, conceptual papers, case studies, and reviews in English. Al-Ibar is published biannually, in June and December, and adheres to rigorous academic standards and ethical publication practices. For inquiries and manuscript submissions, the editorial team can be contacted at: jurnal-alibar@tazkia.ac.id.
The study aims to determine his views on hisbah in Islam and the relevance of hisbah thought in modern economic practice. Imam Mawardi was one of the earliest scholars who discussed his work other than Abu Ya'la because that is the importance of this study. The method used to achieve this research's objectives is qualitative using literature study and contact analysis, which analyzes his thoughts about hisbah from his book entitled al-Ahkam al-Sulthaniyah wa Wilayat al-Diniyah. This study's contribution tries to provide a basic framework of hisbah in Imam Mawardi's view, which can be referred to in implementing hisbah today in a government.
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The Role of Ethics in Presenting Economic Welfare
This article attempts to explain the views of al-Mawardi in his book Adabu Addunya Waddin about the role of ethics in realizing economic prosperity. Ethics is a collection of principles about values, norms, and morality that help humans to be able to distinguish between what is good and what is not good. In the Islamic world, ethics is the basis for practical guidelines for running everything globally, including the economy. This paper aims to find out how the ethical concepts offered by al-Mawardi are to bring economic prosperity and community welfare. The research was conducted in a descriptive study using literature studies. The results show that justice is the key offered by al-Mawardi to bring economic prosperity to society. Al-Mawardi also argues that the State has great potential for equality and prosperity in society.
Model of Engineering in The Establishment of Islamic Banking in Indonesia
This study analyzes the dynamics of Islamic banking regulation in Indonesia to develop an engineering model to establish Islamic banking regulation in Indonesia. This study is library research using qualitative methods with descriptive-analytic analysis techniques. This study found that the dynamics of Islamic banking regulations are divided into three periods. First, the validity period of Law Number 7 of 1992 is called the integration period, namely Islamic banking's initial efforts into the national banking system. Second, the period of enactment of Law Number 10 of 1998 is referred to as the period of Islamic banking to become mainstream banking, which is to become part of the main strength among banks in the national banking system. Third, the period of Law Number 21, the Year 2008, shows that Islamic banking has become mainstream banking as intended in the national banking system. Suggestions from the results of the dynamic readings of Islamic banking regulation to enter the fourth period, namely the period of Islamic banking leading the national banking system, are necessary to apply an engineering model of the regulation formation using a sociological approach.
Analysis of the Influence of Auditor Profit and Reputation Management on Islamic Bond Rating (Sukuk) in Indonesia
This study aims to obtain empirical evidence that is the factors that influence the rating of sukuk in companies on the Indonesia Stock Exchange. The main variables used in this study consisted of earnings management and auditor reputation. The data used are secondary in the form of financial statements listed on the Indonesia Stock Exchange (IDX), and the ranking ranked by PEFINDO for the period 2013 to 2017. This research was conducted using descriptive data statistics and multiple linear regression with a 95% confidence level. The test results show that the company will conduct earnings management before the sharia bond rating. Earnings management harms sharia bond rating. The auditor's reputation harms sharia bond ratings.
Islamic Economics in Hegemony of Capitalism and Socialism: A Study of Comparative Analysis
This study explores how the hegemony of the Socialist economic and the Capitalist economic system towards the Islamic economy and the biggest challenge of the Islamic economy. This type of research is a qualitative research method by applying literature studies. Islam and Capitalism also socialism are influence each other. Sociologically, Islam is present in a capitalist or socialist society, both of which have ties. In the history, Capitalism and socialism had existed before Islam came. Before the birth of Islam, Mecca had been a center of international trade and finance. Prophet Muhammad himself was a trader before becoming a prophet. Thus, Capitalism and socialism are an ideology or system that comes from outside and enters the school of economic thought that influences Islamic economics. However, Islam also influences and corrects economic life or Capitalism and also socialism applies. Therefore Islam and Capitalism also socialism are forces that interact.