NAASPublishing
Not a member yet
108 research outputs found
Sort by
Islamic Economics and Wealth Distribution: Alternative Strategies for Addressing Global Issues
Full text linkWealth distribution in Islamic economics is an important pillar in creating sustainable social justice and welfare. This study aims to describe the concept of distribution in the perspective of Islamic economics, identify the sharia principles that underlie it, and explain the mechanisms of wealth distribution through instruments such as zakat, infaq, sadaqah, and waqf. The research method employed is qualitative descriptive using literature review techniques, with primary data sourced from the Quran and Hadith, and secondary data from academic literature and previous studies. The findings reveal that the Islamic distribution system balances individual property rights with social responsibility, prevents the accumulation of wealth among certain groups, and ensures equitable access to economic resources. Islamic distribution instruments have proven relevant in addressing global economic inequality, both through classical application during the time of the Prophet Muhammad SAW and the Khulafaur Rasyidin, as well as contemporary adaptation in the digital age. With a combination of spiritual and moral values and practical mechanisms, wealth distribution in Islam offers a fair, sustainable, and inclusive alternative strategy in facing global issues
Basic Concepts and Methodology of Islamic Economics: Foundations of a Fair Economic System Amid Global Injustice
Full text linkThis article aims to review the basic concepts and methodologies in Islamic economics as a response to increasing inequality and systemic crises in the modern global economic system. By integrating the bayani, burhani, and irfani approaches, Islamic economics provides an alternative paradigm that is not only normative but also applicable and rational. This article also compares the conventional bank interest system with Islamic finance principles, accompanied by an analysis of the Indonesian government's response to financial access inequality. This study encourages an open approach to the development of Islamic economics rooted in maqasid sharia values and adaptive to innovation. The results of this study show that Islamic economics has great potential to emerge as a fair, sustainable, and relevant economic system in the digital age
Analysis of Internal Control in Preventing Accounting Fraud at Al Halim Fastabiqul Khairat Mosque
Full text linkThis study analyzes the implementation of internal control in preventing accounting fraud at Masjid Al Halim Fastabiqul Khairat in Pekanbaru. Using a qualitative descriptive approach through field research, the findings reveal that internal control in the mosque includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. These elements are implemented based on Islamic ethical principles such as amanah (trustworthiness), transparency, justice, and muraqabah (spiritual accountability). Preventive and detective measures are applied to minimize the risk of fraud, including structured approval systems, periodic financial reports, and active community participation. This study concludes that a well-structured internal control system supported by Islamic economic values plays a crucial role in ensuring financial integrity and enhancing public trust in mosque governance. The results provide valuable insight for other religious institutions to strengthen accountability and foster community-based Islamic financial management.
 
MSME Transformation: Financing Solutions, Digitalization, and Sharia Business Ethics
Full text linkThis study aims to analyze the transformation of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a sharia economics approach that covers three main pillars, namely sharia financing, Islam-based digitalization, and the application of sharia business ethics. Using the Systematic Literature Review (SLR) method, this study examines various relevant national and international publications from 2018 to 2025. The results show that Islamic financing models such as mudharabah, musyarakah, and murabahah play an important role in expanding access to capital for MSMEs and creating a more equitable and inclusive economic system. Meanwhile, digitalization and Islamic fintech innovation have proven to be able to increase efficiency, expand marketing networks, and accelerate transaction processes while maintaining the principles of sharia compliance. The application of Islamic business ethics also contributes to increased consumer confidence, business sustainability, and equitable economic welfare. However, challenges still arise in terms of sharia financial literacy, digital readiness, and consistency in the application of business ethics. This study emphasizes the importance of collaboration between the government, financial institutions, and academics to strengthen an inclusive, equitable, and sustainable sharia MSME ecosystem in the digital economy era
Kontekstualisasi Konsep Keluarga Sakinah pada Keluarga Muslim Palestina di Camp Pengungsian Yordania
Full text linkThe sakinah family is the ideal marriage destination according to the Koran. Various ways were taken to achieve this goal. However, people understand the concept of the Sakinah family differently. Differences in views on the concept of the sakinah family are also found in the thoughts of experts in the commentator of the Koran. This article is the result of doctrinal law research with historical approach and conceptual approach. The results of this study indicate that the meaning of the sakinah concept cannot be separated from the socio-cultural background of the interpreters. Imam Qurtuby and Ibn Kathir represent the context of fiqh in interpreting the sakinah family. The concept of the sakinah family tends to be interpreted as a process of realizing the biological function of the family. Imam Thabaryy became a specific commentator adding social functions in realizing the Sakinah family not only a biological functio
 
Fenomena kehadiran BANK ASI terhadap Konsep Kemarhaman karena Radha’ah
Full text linkASI BANK is a new breakthrough that has emerged in contemporary fiqh discussions, where breast milk (ASI) can be donated or sold, and provided in one place. This certainly needs to be studied in depth, considering that if a baby under the age of 2 years breastfeeds a woman who is not his biological mother then a mahram relationship occurs because of the mutual milk between them. This is what the author will discuss in this article, so that readers can find out about the issue of BANK ASI and can find out what the law is about consuming breast milk through BANK ASI. This research uses qualitative methods with the type of library research by collecting data from various library sources in the form of journal articles and research that has been carried out by other people. In this article, it is concluded that the author is more inclined towards the opinion that prohibits the establishment and consumption of breast milk from ASI BANK based on several reasons, including because it maintains the goal of the Shari'ah, namely "hifzul Nasl (protecting offspring).
Keywords: Breast Milk Bank, Mahram, Radha'ah
Employee Commitment and Culture Organization on Employee Performance
Full text linkThis study aims to analyze and examine the influence of employee commitment and cultural organizational factors towards employees of the Job Performance, Regional Secretariat (SetDa) Riau Province both simultaneously (overall test) and partial (individual test). The research method used is verification, while the population in this study is the Regional Secretariat (SetDa) Riau Province based on increasing totaling 402 people. By using the method of proportional stratified random sampling in the sample amount to obtain 40 respondents. While data collection technology is used by the field study and library that includes observation, interviews and question-naires, and to determine the relationship and the influence of an independent variable to the model variables to use Multiple Linear Regression Analysis. The results showed that the calculated results obtained statistically Multiple Correlation Coefficient (R) was 0.8950 with p <0.05 and the coefficient value of Determination (R2) 80.11%. This means that approximately 80.11% of employee commitment and organizational culture factors have a significant influence on employee job performance. Partial test showed that the partial coefficient of determination values contained in the organizational culture variables for (r2) = 54.58% with p = 0.00000 and tresult = 7.515> ttable = 1.678 and ttable variables for employee commitment (r2) = 78, 74% with p = 0.00000 and tresult = 13.196> ttable = 1.678. These results indicate that organizational cultural factors and employee commitment have a significant relationship influence on employee job performance of the Riau Province Regional Secretariat (SetDa)
The Effect Of Capital Structure, Firm Size, and Inventory Turnover on Profit Growth (Empirical Study of Coal Mining Companies Listed on The BEI in 2021-2023)
Full text linkThis study aims to determine the effect of capital structure, firm size, and inventory turnover on profit growth. This research is a quantitative research. This research was conducted on coal mining companies listed on the Indonesia Stock Exchange in 2021- 2023. The population in this study amounted to 28 companies, using a purposive sampling method, a sample of 13 companies was determined for 3 years of observation so that the total observation data was 39 reports. Data analysis in this study used panel data regression with the help of Eviews. The processing results are according to the model selection test, concluding the data using a random effect model, while the results of hypothesis testing show that capital structure, firm size and inventory turnover have a significant influence on profit growth. Meanwhile, simultaneously capital structure, firm size and inventory turnover influence profit growth. The result of the adjusted rsquared coefficient of determination is 0.780802. This explains the contribution of the capital structure, firm size and inventory turnover variables in this study explaining 78.08% of the variation in the profit growth variable. Meanwhile, the remaining 21.92% is influenced by other variables not measured in this regression model
Analisis Komparasi Daya Tarik Kerja Antara Generasi Y dan Generasi Z pada Mahasiswa Manajemen Fakultas Ekonomi dan Bisnis Universitas Riau : Comparative Analysis of Employer Attractiviness Between Generation Y and Generation Z in Management Students of the Faculty of Economics and Business Riau University
No full textThe purpose of this study was to compare the attractiveness of work between Generation Y and Generation Z in Management students of the Faculty of Economics and Business, Riau University. This research was conducted on undergraduate and postgraduate students with a population of 436 people. the sampling technique used was non-probability sampling method, namely purposive sampling (136 Management students of the Faculty of Economics and Business, Riau University).The data collection method is a questionnaire. The results showed that: 1) there are differences in interest value, social value, economic value and development value of employer attractiviness and there are no differences in application value between Generation Y and Generation Z in Management students of the Faculty of Economics and Business, Riau University. 2) The most attractive dimension for Generation Y is economic value and for Generation Z is social value
Live Streaming, Cash on Delivery, dan E-Trust Serta Pengaruhnya terhadap Keputusan Pembelian Impulsif Pengguna Shopee di Kota Pekanbaru
Full text linkThis study aims to determine the effect of live streaming, cash on delivery, and e-trust on the impulse purchase decisions of fashion products by shopee users in the Pekanbaru. This type of research is quantitative research using multiple linear regression methods. The number of samples in this study were 96 respondents who were selected using a purposive sampling method. Data collection was carried out by distributing questionnaires to respondents. Research data were analyzed using the SPSS V.25 program. The results of this study show that partially live streaming, cash on delivery, and e-trust have a positive and significant effect on the impulse buying purchase decisions of fashion products by shopee users in the Pekanbaru city. Simultaneous test results show that live streamimg and e-trust have a positive and significant influence on the impulse buying purchase decsions of fashion products by shopee users in the pekanbaru. Cash on Delivery have a positive and significant influence on the impulse buying purchase decsions of fashion products by shopee users in the pekanbaru. The R Square value is 0,285 or 27,5%, indicating that the live streaming, cash on delivery, and e-trust variables as a whole have an influence of 27,5% on the impulse buying intention variable. While the remaining 72,5% is influenced by other variables not examined in this study