Journal title : Jurnal Ilmiah Ekonomi Islam Initials : JIEI Abbreviation : J. ilm. ekon. Islam. Language : English, Indonesian Accreditation : Scientific and Technology Index (SINTA 4) Frequency : 6 issues every year (February, April, June, August, October and December) DOI Prefix : 10.29040/jiei E-ISSN : 2579-6534 (online); 2477-6157 (printed) Publisher : LPPM ITB AAS Indonesia Editor-in-Chief : Dr. Sumadi, S.E., M.E. License : CC BY 4.0 Citation Analysis : Google Scholar ll Dimensions Jurnal Ilmiah Ekonomi Islam (JIEI) merupakan jurnal ilmiah yang diterbitkan oleh LPPM ITB AAS Indonesia sebagai media publikasi akademik bagi para peneliti, akademisi, praktisi, dan mahasiswa untuk menyebarluaskan hasil penelitian, kajian konseptual, maupun analisis praktis di bidang ekonomi Islam. Jurnal ini bertujuan untuk mengembangkan dan memperkaya khazanah keilmuan ekonomi Islam melalui publikasi artikel yang berkualitas, inovatif, dan relevan dengan perkembangan ilmu pengetahuan serta praktik ekonomi syariah di tingkat nasional maupun internasional. Ruang lingkup kajian dalam jurnal ini meliputi berbagai topik yang berkaitan dengan ekonomi Islam, antara lain perbankan syariah, lembaga keuangan syariah, keuangan publik Islam, akuntansi syariah, bisnis dan kewirausahaan syariah, industri halal, zakat dan wakaf, ekonomi pembangunan Islam, serta isu-isu kontemporer yang berkaitan dengan sistem ekonomi berbasis nilai-nilai Islam. JIEI menerima artikel berupa hasil penelitian empiris, kajian konseptual, maupun artikel telaah pustaka yang memberikan kontribusi terhadap pengembangan teori dan praktik ekonomi Islam. Setiap artikel yang diterbitkan melalui proses peer review untuk memastikan kualitas akademik dan integritas ilmiah dari setiap naskah yang dipublikasikan. Jurnal Ilmiah Ekonomi Islam menerima artikel ilmiah yang berkaitan dengan berbagai topik dalam bidang ekonomi Islam, antara lain: 1. Perbankan Syariah 2. Lembaga Keuangan Syariah 3. Akuntansi dan Keuangan Syariah 4. Zakat, Wakaf, dan Filantropi Islam 5. Bisnis dan Kewirausahaan Syariah 6. Industri Halal 7. Pembangunan Ekonomi Islam 8. Kebijakan Publik dalam Ekonomi Islam 9. Ekonomi Digital dan Financial Technology Syariah 10. Topik relevan lainnya dalam bidang manajemen atau investasi syariah
The copyright of the article fully belongs to the Jurnal Ilmiah Ekonomi Islam and publishing rights belong entirely to LPPM STIE AAS Surakarta This work is licensed under a Creative Commons Attribution 4.0 International License.
Implementasi Model Usaha Laundry Syariah Di Pondok Pesantren
The objectives of this research are to know how the implementation is sharia principle in Islamic Boarding School laundry service and to analyze the concept, implementation, and the benefit of sharia laundry service in boarding school environment. In conducting this research, the researcher applied qualitative research with descriptive approach, observation, and interview with laundry manager and students. The results of this research show that sharia laundry is not only maintaining the cleanliness of clothes, but also provide character education, spiritual formation, and economic development of pesantren. The conclusion, sharia laundry can be a practical and strategy solution for creating a clean, healthy, and religiously appropriate environment within a pesantren.
Copyright (c) 2026 Jurnal Ilmiah Ekonomi Islam
Analisis Faktor Yang Mempengaruhi Kepuasan Nasabah Di Kasus Karya Barokah
The purpose of this study was to determine the effect of tangible factors on customer satisfaction at KSUS Karya Barokah. To determine the effect of responsiveness factors on customer satisfaction at KSUS Karya Barokah. To determine the effect of reliability factors on customer satisfaction at KSUS Karya Barokah. To determine the effect of assurance factors on customer satisfaction at KSUS Karya Barokah. This study was conducted at KSUS Karya Barokah Purwantoro, Wonogiri City. The sample in this study was 100 respondents. Data collection techniques using questionnaires. Data analysis techniques using multiple linear regression analysis. The results of the study showed that tangible, responsiveness, reliability, assurance, and empathy had a simultaneous and significant effect on customer satisfaction at KSU Karya Barokah. Tangible had a positive and significant effect on customer satisfaction at KSU Karya Barokah. Responsiveness had a positive and significant effect on customer satisfaction at KSU Karya Barokah. Reliability had a positive and significant effect on customer satisfaction at KSU Karya Barokah. Assurance had a positive and significant effect on customer satisfaction at KSU Karya Barokah. Empathy had a positive and significant effect on customer satisfaction at KSU Karya Barokah.
Integrating Sharia Economics and Public Administration Content into English Language Teaching (ELT) Materials: A Conceptual Study
This study explores a model for integrating Sharia (Islamic) Economics and Public Administration content into English Language Teaching (ELT) materials for students of Islamic Economics. This study employs a conceptual research design. The study shows that recognizing English as the primary medium for international academic and professional communication, the study emphasizes discipline-specific instruction through English for Specific Purposes (ESP) and Content-Based Instruction (CBI). By combining English learning with field-specific content, students develop linguistic competence alongside professional expertise, engaging with specialized terminology such as zakat, waqf, sukuk, and Islamic finance concepts within regulatory and governance contexts. This integrated approach fosters holistic learning, enabling students to enhance reading, writing, speaking, and listening skills while deepening their understanding of economic principles and administrative procedures. It also promotes critical thinking and problem-solving through real-world tasks like case study analysis, debates, and policy brief writing. Furthermore, students gain international competence by accessing global research, participating in conferences, and aligning with Sharia-compliant professional standards. By embedding authentic, discipline-relevant materials into English instruction—including reading, writing, speaking, and listening tasks—learners acquire functional, contextually meaningful language skills that prepare them for academic, professional, and global engagement in Islamic finance and governance. By applying ESP and Content-Based Instruction principles, learners develop discipline-specific vocabulary, critical thinking, problem-solving skills, and holistic competencies across reading, writing, speaking, and listening. This approach enhances students’ ability to engage in international academic and professional discourse while remaining grounded in Sharia-compliant finance and governance. For future research, it is recommended to examine the long-term impact of this integrated approach, explore effective teaching strategies and materials, investigate student motivation and engagement, and consider digital or international learning platforms to further strengthen language and professional skills.
A Faktor-faktor Keputusan Nasabah Dalam Memilih Produk Tabungan Syariah (Studi Kasus Bank BTN Syariah Kantor Cabang Solo)
Purpose of this study is to find out how the factors of customer decisions in choosing Islamic Bank Savings products. This study aims to examine cultural, social, personal and psychological factors that influence customers in selecting Islamic bank savings products. The population in this study were customers of Bank BTN Syariah Solo Branch Office. Determination of the sample in this study using a sampling technique with Incidental Sampling technique. Incidental Sampling is taking respondents as a sample based on coincidence, namely customers who have saved money and anyone who meets the researcher by chance at the BTN Syariah Solo Branch Office can be used as a sample. Analysis using linear regression with a significant level (a) 0.05. The results of this study indicate that: (1) Cultural factors do not significantly influence customer decisions in choosing Bank BTN Syariah Solo Branch Office. This is because customers choose Bank BTN Syariah Solo Branch Office not because of the culture or habits that exist around them, for example the majority of the population of Solo City or the majority of Indonesia's population are Muslims. (2) Social factors have no significant effect on customer decisions in choosing Bank BTN Syariah Solo Branch Office. This is because customers choosing Bank BTN Syariah Solo Branch Office do not pay attention to reference groups such as recommendations from neighbors and friends or required by family. (3) Personal factors have a significant effect on customer decisions in choosing Bank BTN Syariah Solo Branch Office. This is caused by the perception and implementation of usury in accordance with customer beliefs. (4) Psychology factors have a significant effect on customer decisions in choosing Bank BTN Syariah Solo Branch Office. This is due to the existence of motivation within him that can meet his needs.
Analisis Kepuasan Anggota Terhadap Layanan Pembiayaan Di Kspps ”Usaha Barokah” Jatipurno
This study aims to analyze the level of member satisfaction with financing services at KSPPS Usaha Barokah Jatipurno. The research method used is descriptive quantitative with the Customer Satisfaction Index (CSI) approach. Data were obtained by distributing questionnaires to cooperative members who had received financing services. The five main aspects measured include product quality, service quality, emotional factors, financing price/margin, and ease of access. The results showed that the CSI value reached 83.4% which is included in the very satisfied category. This indicates that the financing services provided by KSPPS Usaha Barokah Jatipurno have optimally met the expectations of its members. This study contributes to the development of literature on member satisfaction in the context of Islamic financial institutions and can be a reference in evaluating the quality of cooperative services.
Analisis Peran Serta Pemahaman E-Commerce Bagi Sumber Daya Manusia Dalam Mengembangkan Perbankan Berbasis Syariah Di Indonesia
Provides an illustration that related to the development of sharia banking requires active marketing based on information technology that is capable of introducing and expanding the network of sharia banking products in the community. Regulation of the Financial Services Authority of the Republic of Indonesia Number 11/POJK.03/2022 concerning the Implementation of Information Technology by Commercial Banks. Related to this, e-commerce or in the Indonesian dictionary means Electronic Commerce or e-commerce is all buying and selling activities or transactions carried out using electronic media (the internet). Even though telephones and television are included as electronic means, e-commerce now refers more to digital technology or the internet. This is a challenge in itself for sharia-based economic actors, especially sharia banking, in following developments in information technology that are in accordance with the basic principles of the sharia economy itself. As well as innovative human resources and knowledge of information technology that can be used in introducing and obtaining active marketing related to sharia-based banking products themselves.
Perkembangan Ekonomi Syariah di Ranting Muhammadiyah Gading
This study aims to describe and analyze the development of Islamic economics at the grassroots level through the case of Ranting Muhammadiyah Gading, a local branch of the Muhammadiyah organization located in a rural communit. Ranting Muhammadiyah Gading exemplifies this shift by initiating and managing various sharia-based economic activities, including the establishment of Islamic cooperatives, the operation of local Baitul Maal wat Tamwil (BMT), development of community-based micro-enterprises, and the facilitation of Islamic entrepreneurship training. This research uses a qualitative descriptive approach with a case study method. Data were collected through in-depth interviews with local leaders and economic actors, field observations, and documentation of economic programs initiated by the ranting. The findings reveal that the development of Islamic economics in Ranting Muhammadiyah Gading is driven by a combination of strong visionary leadership, active community participation, institutional support from Muhammadiyah's charitable arms (such as local mosques and schools), and collaboration with external Islamic financial institutions. These factors contribute significantly to the growth of local sharia-compliant economic institutions that prioritize justice, mutual benefit, and ethical business conduct. The economic programs have not only improved the economic resilience of the local community but have also strengthened social cohesion and religious awareness among its members. However, the development process is not without challenges, including limited capital, inadequate managerial skills, and uneven levels of Islamic financial literacy among members. In conclusion, the case of Ranting Muhammadiyah Gading demonstrates that grassroots Islamic economic initiatives can serve as effective instruments for community-based economic empowerment. The experience of this local Muhammadiyah branch offers valuable insights into how faith-based organizations can play a transformative role in developing a sustainable and ethical economic system. This study recommends the enhancement of institutional capacity, continuous education in Islamic economic principles, and expanded cooperation with regional and national sharia financial institutions to further strengthen the impact of Islamic economic practices at the local level.
Dana Pihak Ketiga dalam Pertumbuhan Aset dan Efisiensi, serta Tantangan Pengaruh Pembiayaan UMKM dan Manajemen Risiko pada BPRS di Indonesia
This study aims to analyze the effect of Third-Party Funds (TPF) and Micro, Small, and Medium Enterprises (MSME) financing on asset performance, fund intermediation efficiency, and financing risk of Islamic Rural Banks (BPRS) across Indonesian provinces during the 2020–2024 period. The research utilizes secondary data from the Islamic Banking Statistics published by the Financial Services Authority (OJK). Panel data regression analysis was conducted using Stata through three main models examining the determinants of assets, Financing to Deposit Ratio (FDR), and Non-Performing Financing (NPF). The findings reveal that TPF serves as the primary driver of asset growth in BPRS, while MSME financing positively and significantly enhances fund intermediation efficiency as reflected in the FDR. Conversely, neither TPF nor MSME financing significantly affect the NPF, suggesting the need to strengthen risk management and internal governance beyond the expansion of financing volume. These findings reinforce and extend the Islamic financial intermediation theory and provide practical policy insights to strengthen the strategic role of BPRS in advancing inclusive and sustainable Islamic microfinance.
Strategi Pemasaran KSUS Karya Barokah Untuk Menarik Nasabah Baru Dalam Era Digital Di Wonogiri
This study aims to analyze the digital marketing strategies implemented by KSUS Karya Barokah, a sharia-based savings and loan cooperative, in its efforts to attract new members in the digital era. Digital transformation is an urgent need for cooperatives to remain competitive against modern financial institutions such as fintech. Using a qualitative approach and case study method, the research was conducted in Wonogiri, Central Java. Data collection techniques include in-depth interviews, direct observation, and document analysis. Findings indicate that the cooperative’s digital strategy remains limited to social media platforms (Facebook, Instagram, WhatsApp Business) and lacks professional integration. Major challenges include limited human resources, low digital literacy among the community, and insufficient marketing budget. Nevertheless, an increase in new members since 2022 shows the positive potential of cooperative digital marketing. The study recommends strengthening cooperative human resource digital capacity, collaborating with local influencers, and developing an integrated sharia-based mobile application. These findings contribute to theoretical discourse on cooperative marketing strategies and provide practical implications for institutional transformation in the digital era.
Dampak Sertifikasi BPOM dan Sertifikasi Halal Terhadap Loyalitas Konsumen Ditinjau dari Kepercayaan Konsumen Mie Gacoan Kudus
This study aims to examine how BPOM certification and halal certification influence consumer loyalty, with consumer trust acting as a mediating variable in the context of Mie Gacoan Kudus. A quantitative approach was employed by conducting a survey of 100 consumers who had purchased and consumed Mie Gacoan products. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression with the assistance of SPSS. The findings indicate that BPOM certification and halal certification jointly contribute to strengthening consumer loyalty. When examined individually, both certifications show a positive effect on loyalty, although halal certification demonstrates a stronger influence than BPOM certification. The results further reveal that halal certification and consumer loyalty significantly shape consumer trust, whereas BPOM certification does not exhibit a meaningful effect on trust. These findings suggest that consumer trust is more strongly driven by halal assurance and repeated consumption experiences rather than by administrative aspects of food safety alone. This study highlights the importance of consumer trust in linking product certification and loyalty, particularly within the fast-food culinary industry in regions with a predominantly Muslim consumer base. The results are expected to provide practical insights for culinary business practitioners in developing trust-based strategies to sustain long-term consumer loyalty.
Akselerator Filantropi Syariah: Signifikansi ROA, ROE, Dan FDR Dalam Menentukan Besaran Zakat Bank Muamalat
The purpose of this study isto determine whether financial performance, which includes Return On Assets (ROA), Return On Equity (ROE), and Financing to Deposit Ratio (FDR), has a significant effect on Bank Muamalat's zakat expenditure, both partially and simultaneously. This study applies aquantitative method The data sources and samples used consist of Bank Muamalat Indonesia's quarterly financial reports from 2015 to 2024, which are available in full. Data collection was carried out using the documentation method. The data used is secondary data obtained from the official website of BankMuamalat. To analyze the information obtained, this studyapplies the multiple linear regression method. The research findings indicatethat ROA and ROE do not have a significant effect onBank Muamalat's zakat expenditure, while FDR shows a significant effect. Overall, the three variables, namely ROA, ROE, and FDR, have a significant effecton zakat expenditure at Bank Muamalat.
Menjembatani Cita-cita Syariah dan Realitas Sosial: Literasi, Kepercayaan Publik, dan Tantangan Perbankan Syariah di Indonesia
Islamic banking in Indonesia has experienced rapid growth since the establishment of Bank Muamalat in 1992; however, its market share remains relatively small compared to conventional banking. This condition raises questions regarding the gap between the ideality of Sharia principles grounded in maqasid al-shariah and the social reality characterized by low financial literacy, regulatory frameworks that are not yet fully adaptive, and fragile public trust. This study aims to analyze the problems of Islamic financial literacy, public trust, and regulation as the main factors influencing the development of Islamic banking in Indonesia. The research employs a qualitative literature review method with thematic analysis of previous studies published in both national and international journals. The findings indicate that low public literacy hinders Islamic financial inclusion, regulatory overlap with the conventional system creates uncertainty, and public trust is strongly influenced by transparency, efficiency, and product innovation. This article emphasizes the need for a comprehensive strategy encompassing the enhancement of Islamic financial literacy, regulatory harmonization, and the strengthening of product innovation so that Islamic banking can bridge the gap between Sharia ideality and social reality and contribute more significantly to national economic development. Novelty of this study lies in the development of a conceptual framework that bridges the ideals of Sharia with social realities through the integration of financial literacy, public trust, and regulatory policies. Its scientific contribution is the provision of a systemic perspective, emphasizing that the advancement of Islamic banking cannot rely solely on product expansion, but must be supported by financial literacy, regulatory consistency, and innovation grounded in maqasid al-shariah.
The The Influence of Credit Ratio, Liquidity Ratio, and Capital on Green Credit in Islamic Commercial Banks
This study examines the influence of the credit ratio (NPF), liquidity ratio (FDR), and capital adequacy ratio (CAR) on the distribution of green financing among Islamic commercial banks in Indonesia during 2021–2024. This research is motivated by the increasing emphasis on sustainable finance and the strategic role of Islamic banking in supporting green economic development. Using a quantitative approach, panel data regression analysis was conducted with EViews 13 on a sample of 9 Islamic commercial banks selected from a population of 14 banks. The results indicate that NPF, FDR, and CAR do not have a significant effect on green credit, suggesting that the distribution of green financing in Islamic commercial banks is not yet driven by internal financial performance. These findings imply that Islamic bank management needs to integrate sustainability considerations more systematically into financing policies, as conventional financial ratios have not been effective in encouraging greater green financing.
Tinjauan Hukum Ekonomi Syariah Terhadap Al-'Uqud Al-Murakkabah Dalam Praktik Jual Beli Pre Order Merch Photocard ATEEZ Pada Mangala GO
This study examines the pre-order (PO) buying and selling practices of ATEEZ photocard merchandise at the Mangala GO store through the lens of Islamic Economic Law, with particular emphasis on the implementation of al- ‘uqud al-murakkabah (hybrid contracts). By adopting a field research approach, this research constitutes a descriptive qualitative study. Data were obtained through a review of relevant literatures and direct observation, interview of parties actively involved in the transaction process, including sellers, personal shoppers, and buyers. The results reveal that the pre-order system applied by Mangala GO involves two types of contracts applied sequentially, namely the wakalah bil ujrah contract between the first and the second sellers as an intermediary, and the murabahah contract between the second seller and the buyer. In practice, the second seller acts as an authorized agent to order the goods and subsequently conducts a sale transaction with the buyer after the goods are obtained, with profits agreed upon transparently. According to Sharia Economic Law analysis, the implementation of this hybrid contract is considered valid and in compliance with the principles of fiqh muamalah, as it fulfills all the pillars and conditions of the contract and is free from elements of gharar, riba, and maysir. Clarity of price, cost details, product condition, and delivery time estimation are key factors ensuring the legitimacy of the transaction. This study confirms that the application of al- ‘uqud al-murakkabah in the pre-order system at Mangala GO can serve as a model for Sharia-compliant online transactions.
Faktor-Faktor Penentu Kinerja Keuangan Bank Syariah di Indonesia: Peran Pembiayaan, Pembiayaan Bermasalah, dan Pertumbuhan Aset
This study aims to analyze the factors that influence the financial performance of Bank Syariah Indonesia (BSI) by emphasizing the role of financing as the main indicator of intermediary activities in Islamic banking. Unlike previous studies that simultaneously included third-party funds (DPK) and financing as explanatory variables, this research avoids potential multicollinearity by using financing, non-performing financing (NPF), and asset growth as the independent variables. The data used in this study are quarterly data covering the period from 2021 to 2025. The data are analyzed using multiple linear regression with the Ordinary Least Squares (OLS) method. The results of the analysis indicate that financing, NPF, and asset growth simultaneously have a significant effect on the financial performance of BSI. Partially, financing has a positive and significant effect on financial performance, while NPF shows a negative relationship consistent with theoretical expectations, although it is not statistically significant. Asset growth does not demonstrate a significant effect on financial performance. These findings highlight that the quality of financing and effective risk management are key factors in maintaining the profitability of Islamic banks.
Violeta Mardlatillah Romadoni Nur Indraswari
Penggunaan Aplikasi Catatan Keuangan Berbasis Android terhadap Kualitas Pelaporan Keuangan UMKM di Kabupaten Pamekasan Dalam Perspektif Akuntansi Syari’ah
This study aims to analyze the effect of using Android-based financial record applications on the quality of financial reporting of micro, small, and medium enterprises (MSMEs) in Pamekasan Regency from an Islamic accounting perspective. The research method employed is a descriptive qualitative approach with three MSMEs from the culinary, trading, and livestock sectors as the research objects. Data were collected through in-depth interviews, observation, and documentation, while data analysis was conducted using the interactive model of Miles and Huberman, which consists of data reduction, data display, and conclusion drawing. The results of the study indicate that the use of Android-based financial record applications has a positive effect on improving the quality of MSME financial reporting, particularly in terms of recording accuracy, timeliness, and reliability of financial information. MSME owners are able to record transactions more systematically, separate personal and business finances, and prepare financial statements in accordance with SAK EMKM. In addition, the use of financial record applications enhances MSME owners’ awareness of accountability and trustworthiness in financial management in line with Islamic accounting principles.
Beyond Food: The Impact of International Halal Certification on Non-Food Export Performance
This study analyzes the impact of international halal certification on the export performance of Indonesian non-food products. Although halal certification has been widely discussed in the food sector, research on non-food sectors, such as cosmetics, pharmaceuticals, and fashion, remains limited. The main objective of this study is to examine how halal certification can expand export market access and enhance the competitiveness of Indonesian non-food products in global markets. The approach is qualitative, using a documentation study method that relies on secondary data from industry reports, export statistics, and policy documents related to halal certification. The results show that halal certification has a positive impact on export volumes of non-food products, with the cosmetics, pharmaceutical, and fashion sectors experiencing significant increases. In addition, halal certification not only strengthens the product's position in the international market but also enhances the brand image and builds consumer trust, while also identifying the challenges companies face in meeting international standards, especially in the non-food sector, which requires more stringent testing and verification. The recommendations of this study include harmonizing halal standards across countries and strengthening international recognition of Indonesian halal certification. Companies in the non-food sector are also advised to make better use of halal certification as a strategy for global market expansion. Further Research is needed to explore the factors influencing the success of halal certification in the non-food sector and its impact on Indonesia's export performance.
Pemanfaatan Kotoran Sapi Dalam Perspektif Hukum Islam
The utilization of cattle manure as organic fertilizer and biogas energy has increasingly developed within the framework of sustainable agriculture and environmental management. Nevertheless, this practice raises juridical debates in Islamic law, as cattle manure is classified as a najis (impure) substance. This study aims to analyze the legal status of cattle manure utilization from the perspective of Islamic jurisprudence (fiqh muamalah) by examining Qur’anic verses, prophetic traditions, legal maxims, and the opinions of the four Sunni schools of law, particularly concerning impurity, utility (manfa‘ah), and public interest. This research employs a qualitative normative juridical approach through library research of classical and contemporary Islamic legal literature as well as environmental regulations. The findings indicate that the non-consumptive use of cattle manure, such as for fertilizer and biogas, is legally permissible (mubāḥ) provided that it does not involve human consumption, cause harm, and is properly managed. Moreover, when aimed at environmental protection and social welfare, such utilization may attain a recommended (mandūb) status in line with the principles of maṣlaḥah and maqāṣid al-sharī‘ah.
Kajian Sistematis atas Stimulus Organism Response (SOR) dalam Pemasaran Digital Syariah
This systematic literature review integrates various empirical data at the intersection of the Stimulus-Organism-Response (S-O-R) framework, digital marketing strategies, and Islamic ethical principles. This study aims to construct an integrated model through a careful data screening process from the Google Scholar database for the period 2021 to 2025. The research procedure was carried out by referring to the PRISMA guidelines, resulting in a final sample of 21 high-quality empirical articles. The thematic analysis successfully identified contrasting differences in the classification of stimuli driving Islamic digital marketing, namely between digital triggers such as content quality and social engagement, and product cues primarily represented by halal certification. These external stimuli activate two specific internal processes within consumers, namely cognitive mechanisms guided by halal awareness and emotional dimensions driven by religious awareness. Although purchase intention is confirmed as the main behavioral metric, this analysis also finds a growing trend of impulsive buying in an information-dense digital environment. As a result, this study formulates the Master S-O-R Model, which views Islam not merely as a cultural backdrop but as an active psychological filter for consumers within the current algorithmic trading ecosystem.
Effect of Activity, Liquidity and Amil Fund on Zakat Fund Growth in National Zakat Institution with Disbursement Efficiency as a Mediating Variable
The growth of zakat funds at the national level has reflected an increasing trend during the 2019–2022 period, despite persistent macroeconomic instability during the pandemic and post-pandemic periods. Most zakat management organizations experienced significant growth, particularly among National Zakat Institutions (LAZNAS) in Indonesia. However, this trend was not consistent across all LAZNAS, some of them showed inconsistent, declining, or fluctuating growth over the years, raising concerns about institutional effectiveness and sustainability. Zakat disbursement efficiency has emerged as a critical strategic issue in recent years, which is believed to play a crucial role in fostering future zakat fund growth. This study examines the effect of activity, liquidity, and amil fund on zakat fund growth, with disbursement efficiency as a mediating variable that are measured by financial ratios. The research employs an explanatory quantitative method using PLS-SEM via SmartPLS 4.1.0.9 and analyzes secondary data from the audited financial reports of 15 LAZNAS from 2019 to 2022. Findings reveal the activity ratio significantly negatively affects disbursement efficiency, while the amil fund ratio has a significant positive effect. The liquidity ratio shows a non-significant negative impact. Additionally, zakat disbursement efficiency has a non-significant negative effect on zakat fund growth and does not mediate the relationship between financial ratios and growth. These results underscore the need for more efficient, adaptive, and accountable zakat governance, leveraging digital technology and transparency to enhance sustainable zakat fund development.
Implementasi Pengetahuan Green Economy, Employability Skills, Dan Maqashid Syariah Terhadap Minat Karir Karyawan Yang Dimoderasi Oleh Dukungan Terhadap Sustainable Development Goals
This study aims to analyze the influence of green economy knowledge, employability skills, and maqashid sharia on employee career interest, with support for the Sustainable Development Goals (SDGs) as a moderating variable. This study used a quantitative approach with a survey method. Respondents were employees of the Wholesale Services Division – Managed Service Quality Operation, PT. Telkom Indonesia. The data analysis technique used Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that green economy knowledge, employability skills, and maqashid sharia did not significantly influence employee career interest. Furthermore, support for the SDGs was also not proven to strengthen the relationship between the independent and dependent variables. These findings suggest that employee career interest in organizations with structured career systems is more influenced by factors other than the knowledge, skills, and values ​​studied. This research is expected to contribute to the development of studies on career interest and sustainability in an organizational context.
Revitalisasi Dana Menganggur dalam Ekonomi Islam: Analisis Prinsip Iktinaz dan Arah kebijakan moneter Ekspansif
The phenomenon of idle funds amounting to Rp457.5 trillion stored at Bank Indonesia reflects the inefficiency of the financial system and the weak transmission of monetary policy to the real sector. From an Islamic economic perspective, this condition represents the practice of iktinaz or hoarding of wealth without social benefit, which contradicts the principle of maqāṣid al-syarī‘ah, especially the aspect of tadāwul al-māl (circulation of wealth). This study aims to analyse the concept of iktinaz in the context of modern economics and to offer directions for an expansionary monetary policy grounded in Islamic values. This study uses a qualitative method with a normative approach and content analysis of national macroeconomic data and Bank Indonesia's monetary policy.. The results show that idle funds are not only a technical liquidity issue but also a crisis of values in wealth management. Therefore, the revitalisation of idle funds can be achieved through Islamic monetary instruments such as productive sukuk, qard al-hasan, and cash waqf-linked sukuk, which can encourage the circulation of funds to the productive sector. The novelty of this research lies in formulating a Sharia monetary policy that integrates moral, spiritual, and economic dimensions. Its contribution offers a new paradigm of Islamic monetary policy oriented towards distributive justice and financial sustainability.
Elya Nur Awaliyah Fadhilah Fatimah Priatna
Pembiayaan Zakat Microfinance dalam Pengentasan Kemiskinan Material dan Spiritual Mustahik di Provinsi Nusa Tenggara Barat
Poverty alleviation remains a top priority for institutions worldwide, as high poverty rates are often used as a key indicator of a country’s level of welfare. As one of the provinces in Indonesia, Nusa Tenggara Barat (NTB) continues to face a relatively high level of poverty. According to data from Badan Pusat Statistik (2024), the percentage of the poor population in NTB reached 12.91%. With a predominantly Muslim population (96.83%), NTB possesses Islamic social finance instruments, particularly zakat, which play an important role in poverty reduction. This study aims to analyze the role of zakat microfinance in improving the material and spiritual well-being of mustahik (zakat beneficiaries). The research employs a quantitative approach using the CIBEST data analysis method, which captures conditions before and after the intervention of productive zakat empowerment across four quadrant indices. The impact assessment of productive zakat distribution in this study serves as an evaluative analysis and is expected to provide policy recommendations for the management of Islamic social finance instruments, especially zakat, in supporting sustainable poverty alleviation.
Strategies for Utilizing Productive Zakat in Mustahik Economic Empowerment in Indonesia: A Systematic Literature Review
This study aims to analyze the strategy of utilizing productive zakat as an instrument of economic empowerment and poverty alleviation in Indonesia. Through the Systematic Literature Review (SLR) method, this study examined 28 selected scientific articles from the range of 2015 to 2026 sourced from the Google Scholar database and reputable journals. The data selection process uses the PRISMA protocol to ensure the validity and transparency of the findings. The results of the study show that the effectiveness of productive zakat is highly dependent on three main pillars: the accuracy of mustahik selection, the intensity of business assistance, and the use of digital technology in program monitoring. This study found that the transformation of mustahik status into muzakki cannot be achieved only through the provision of capital, but requires the integration of financial literacy and spiritual guidance. In addition, distribution digitalization was found to be a key factor in increasing program transparency and reach in the post-pandemic era. The implications of this study emphasize the need to standardize the productive zakat management model for Amil Zakat Institutions (LAZ) in order to optimize the economic sustainability of the ummah in the long term.
Paradigm Shift in Islamic Economic Education: Technological Inclusion of Local Wisdom in Indonesia
This article proposes a cultural turn in Islamic economics education by integrating local wisdom through the strategic use of educational technology. While Islamic economics has witnessed remarkable global growth since the establishment of the Islamic Development Bank in 1975, its educational frameworks remain dominated by normative and centralized paradigms—often neglecting the social and cultural realities of local Muslim communities. In multicultural nations such as Indonesia, local wisdom represents more than cultural identity; it embodies ethical traditions, economic practices, and communal values aligned with Shariah principles. Drawing on a normative-conceptual approach, this study highlights the epistemological gap within Islamic economics education and argues for the incorporation of kearifan lokal (local wisdom) as a foundational element of curricular design. Technologies such as AI-driven content personalization, ethnographic digital archives, multimedia storytelling, and community-based learning simulations are explored as transformative tools to preserve, contextualize, and disseminate local economic knowledge. These tools enable a more inclusive and adaptive educational model that not only reinforces the objectives of maqāṣid al-sharī‘ah, but also aligns with the lived realities and cultural imaginaries of diverse Muslim societies. By bridging the divide between global Islamic economic frameworks and local experiences, this article calls for a reorientation of pedagogy—one that is technologically inclusive, culturally grounded, and epistemologically restorative.
Konstruksi Akad Investasi Syariah pada Platform FinTech
This article discusses the construction of contracts in sharia capital market practices in Indonesia, focusing on a case study of the Bibit application as a financial technology-based mutual fund selling agent. This research uses a literature study method to examine the principles of contemporary muamalah jurisprudence that form the basis of digital transactions, specifically the wakalah bil ujrah and mudharabah contracts. The analysis shows that the sharia capital market mechanism in Indonesia operates with a multi-layered supervisory system through the Financial Services Authority (OJK), the National Sharia Council (DSN-MUI), and the Sharia Supervisory Board (DPS), and applies qualitative and quantitative screening to ensure the halal status of investment instruments. In the context of Bibit, the wakalah bil ujrah contract applies between the investor and the application as an intermediary, while the mudharabah contract applies between the investor and the sharia investment manager as the fund manager. The validity of digital contracts is recognized through the concept of ijab qabul hukmi, with the requirement for information transparency to minimize elements of gharar and maysir. The research results state that investment practices through Bibit are in accordance with sharia principles, although the challenge of investor education still needs.
Determinan Sosio-ekonomi Partisipasi Kerja Muslimah di Indonesia
The Female Labor Force Participation Rate (FLFPR) in Indonesia remains substantially lower than that of males, despite the continuous increase in the Female Net Enrollment Rate. This condition indicates the presence of other factors, such as socio-economic factors that influence women’s decisions, including those of Muslim women, to participate in the labor market. This study utilizes data from the Indonesian Family Life Survey (IFLS) 2007 and 2014 and applies a fixed-effects logistic regression approach. The findings indicate that religiosity does not have a statistically significant effect on Muslim women’s labor force participation, suggesting that religious commitment is not a primary determinant of Muslim women’s employment decisions. In contrast, economic status has a positive and significant effect., higher economic status exhibit a greater probability of participating in the labor market, while those in the lowest economic groups face structural barriers, particularly limited opportunities for human capital development. Married Muslim women tend to have a lower probability of employment due to increased domestic responsibilities. Divorced Muslim women demonstrate a higher likelihood of labor force participation as a response to economic pressure. Meanwhile, widowed Muslim women do not show a significant increase in labor force participation. Control variables such as age and education have a significant effect, whereas place of residence and number of children do not exhibit a statistically significant effect on labor force participation.
Minat Membayar Zakat, Infak, dan Sedekah (ZIS) Secara Digital: Peran Religiusitas, Kepercayaan, Kemudahan, dan Pemahaman Digital
The rapid development of digital technology has created significant opportunities to optimize the collection of zakat, infaq, and alms (ZIS) through digital platforms. However, the utilization of digital ZIS in Indonesia remains far below its national potential. This study aims to analyze the influence of religiosity, trust in digital ZIS institutions, ease of application use, and understanding of digital zakat on public interest in paying ZIS digitally. This research employs a quantitative approach with an explanatory research design. Data were collected through an online questionnaire from 100 Muslim respondents in Indonesia using purposive sampling. Data analysis was conducted using multiple linear regression after validity, reliability, and classical assumption tests. The results show that religiosity, trust, ease of use, and understanding of digital zakat have a positive and significant effect on the intention to pay ZIS digitally, both partially and simultaneously. Among these variables, understanding of digital zakat has the strongest influence. The model explains 59.7% of the variance in digital ZIS payment intention. These findings highlight the importance of integrating religious, institutional, technological, and cognitive factors in promoting the adoption of digital ZIS payments in Indonesia.