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    Analysis of betawian accounting as a local wisdom business identity: Maqasid Sharia of wealth perspective
    (Istanbul Commerce University, 2024) Melzatia, Shinta; Nurhasanah, Nurhasanah; Mahrıji, Mahroji; Wahyudi, Ickhsanto; Nugroho, Lucky
    Islamic law is an ethical and value system that encompasses all aspects of life (personal, social, political, economic, and intellectual), with a foundation that remains unchanged, and it is the main means to adapt to change, inseparable from the fundamental beliefs, values, and goals of Islam. In the development of Islamic economics in Indonesia, Sharia accounting practices are one of the aspects that have evolved. Some studies have found that accounting practices by communities in various regions of Indonesia are influenced by the local culture. One such example is the regional accounting practices of the Betawi community. Both before and after independence, the Betawi people have had their own unique accounting practices. This uniqueness is attributed to the fact that Betawi accounting practices, dating back to the preindependence period, are associated with an environment that consists of a mix of various ethnicities from different regions within and outside Indonesia. Moreover, Betawi has long been a focal point for capitalists due to its rapid progress in trade. This research is motivated by the advancements in Islamic accounting and financial instruments in Indonesia, which, according to the researcher, need to be explored from regional accounting practices in Indonesia that contain religious values. Therefore, this study associates Betawi accounting from the perspective of Maqasid Sharia, particularly the Maqasid Sharia of wealth, as Betawi business practices have long been based on Sharia provisions.
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    Analysis of the ideal sukuk structure from the perspective of Maqasid Sharia of wealth (Indonesia case)
    (Istanbul Commerce University, 2023) Melzatia, Shinta; Mahroji, Mahroji; Wahyudi, Ickhsanto; Nugroho, Lucky
    The purpose of this study is to analyze the existing sukuk structure in Indonesia based on the perspective of maqasid sharia. Furthermore, the method used in this study is the quality supported by secondary data, namely financial statements and prospectuses of companies that issue sukuk. The companies sampled for this study were companies that issued sukuk, a total of 33 companies. The result of this study is that there are several outstanding sukuk, namely (i) Sukuk Ijarah I Angkasa Pura I Year 2016; (ii) Sukuk Mudharabah Lontar Papyrus Pulp & Paper Industry I Year 2018; (iii) Sukuk Ijarah I Moratelindo Phase II 2020; (iv) Sukuk Wakalah Medco Power Indonesia I Year 2018; (v) Sukuk Ijarah Berkelanjutan III Indosat Phase I Year 2019; (vi) Sukuk Mudharabah OKI Pulp & Paper Mills I Year 2021; (vii) Sukuk Ijarah Series III PLN Phase I Year 2018. This study concludes that the market, investors, Sukuk issuers, regulators, and other parties in the issuance of Sukuk, still consider that sukuk issuance is complex and not simple. In addition, community literacy over Sukuk is also still lacking