JIsEB https://e-journal.iainptk.ac.id/index.php/jiseb <p align="justify"><strong>Journal of Islamic Economy and Business (</strong><strong>JIsEB</strong><strong>) </strong>merupakan jurnal <em>open access</em> sebagai tempat bagi para akademisi, peneliti, praktisi, regulator dan masyarakat baik nasional maupun internasional untuk mempublikasikan makalah ilmiah. Hasil penelitian tersebut terkait pada bidang ekonomi dan bisnis Islam. Jurnal JIsEB terbit dua kali dalam satu tahun pada bulan Juni dan Desmber. Makalah yang diterima akan dilakukan proses <em>editing</em> hingga <em>review</em> oleh para ahli yang ahli di bidangnya.</p> <p align="justify"><strong>JIsEB</strong> fokus pada kajian ekonomi dan bisnis Islam. Kajian ekonomi meliputi kajian pemikiran ekonomi Islam, sosio ekonomi, ekonomi mikro, ekonomi makro, ekonomi moneter, ekonomi publik, ekonomi pembangunan, ekonomi politik, dan manajerial. Sedangkan kajian bisnis meliputi kegiatan organisasi baik dari produksi, keuangan, pemasaran dan sumber daya manusia.&nbsp;&nbsp;Selain itu,&nbsp;<strong>JIsEB</strong>&nbsp;juga mengkaji permasalahan maupun isu terbaru berkaitan dengan spesialisi jurnal ini baik secara nasional maupun internasional. Selain itu kami juga menerima penelitian bidang lain yang memiliki hubungan dengan lingkup ekonomi dan bisnis Islam.</p> Fakultas Ekonomi dan Bisnis Islam en-US JIsEB 2745-5874 Financing Risk Management: Maqāṣid Mukallaf Review of Islamic Banks’ Financing Analysis https://e-journal.iainptk.ac.id/index.php/jiseb/article/view/2414 <p>This study aims to examine if the financing analysis carried out by Islamic banks in an effort to avoid financing risks is in accordance with <em>qaṣdu al-shāri'</em> (the Lawgiver’s intent) and <em>qaṣdu al-mukallaf</em> (the obligee’s intent). The methods used in this study were comparative approach and conceptual approach. This study found that financing risk management aims to achieve the common good, namely avoiding the risk of non-performing financing that can harm various parties in accordance with the purpose. Based on this analysis, there is a conformity between the objectives and intention of the oblige (<em>maqṣūd al-mukallaf</em>) which are in accordance with <em>sharia</em> (<em>maqṣūd sharī'</em>). This can be accepted in terms of <em>Maqāṣid al-sharī’ah</em> (higher objectives of sharia) because the risk management performed and the objectives of the Islamic bank as the <em>mukallaf</em> (obligee) are consistent. This study recommends that Islamic banks should be stricter in conducting financing risk management to achieve the public interest.</p> Yulia Yulia S Purnamasari Naili Rahmawati ##submission.copyrightStatement## 2024-02-14 2024-02-14 2 2 1 10