Journal Title : Jurnal Ilmiah Ekonomi Islam Short Title : JIEI Abbreviation : J. ilm. ekon. Islam Language : Indonesia Accreditation : Scientific and Technology Index (SINTA 4) Frequency : 6 issues every year (February, April, June, August, October and December) DOI Prefix : 10.29040/jiei ISSN : 2579-6534 (online); 2477-6157 (printed) Email : journal.jiei.aas@gmail.com (komunikasi hanya melalui Email saja secara resmi) Editor-in-Chief : Dr. Sumadi, S.E., M.E. Citation Analysis : Google Scholar Dimensions TEMPLATE jurnal JIEI dapat didownload pada tautan dibawah ini: https://drive.google.com/drive/folders/1Kzyu4iPdauJv6NkO2i3pbL6IDcoNfreK Terbit pertama pada bulan Maret 2015. Redaksi mengundang para akademisi (dosen atau peneliti) dan praktisi terkait (Perbankan Syariah, Pemerintahan, LSM, dan lain-lain) untuk dapat mengirimkan artikelnya ke Jurnal Ilmiah Ekonomi Islam (JIEI). JIEI diterbitkan oleh LPPM Sekolah Tinggi Ilmu Ekonomi AAS Surakarta or LPPM ITB AAS Indonesia, Sukoharjo Jawa Tengah Indonesia CATATAN Tambahan: TEMPLATE JIEI terbaru, SERTIFIKAT Akreditasi Jurnal JIEI Sinta 4, surat penarikan artikel dapat didownload pada link dibawah ini https://drive.google.com/drive/folders/1Kzyu4iPdauJv6NkO2i3pbL6IDcoNfreK
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.
Fiqh Economic Analysis in the Implementation of Green Sukuk as a Form of SDGs
This study discusses the application of green sukuk as an Islamic financial instrument in supporting the achievement of the Sustainable Development Goals (SDGs). Green sukuk is designed to fund environmentally friendly projects, such as renewable energy, waste management, and conservation of natural resources, while still adhering to the principles of economic fiqh, namely Justice (al-adl), balance (tawazun), and environmental preservation (hifdzul bi'ah). This study uses a qualitative approach with descriptive analytical methods to analyze the potential, challenges, and contribution of green sukuk to sustainable development. The results show that green sukuk has a positive impact on the environment, social, and economy, and contributes greatly to supporting the Sustainable Development Goals (SDGs) and has the potential to become an innovative Islamic financing solution. However, there are challenges in the form of low public understanding, lack of private sector participation, and the need for supportive regulation. Public education, government incentives, and the use of technology such as blockchain are important strategies to improve transparency and efficiency of fund management. This study recommends collaboration between the government, private sector, and academia to expand the implementation of green sukuk. With a comprehensive approach, green sukuk can strengthen Indonesia's position as a pioneer of Sharia green finance, while supporting sustainable development that is inclusive and environmentally friendly. Keywords: Green Sukuk, Fiqh Economics, SDGs
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UNSUR RIBA & GHARAR DALAM PEER-TO PEER LENDING: TINJAUAN FIQH EKONOMI TERHADAP FINTECH INDONESIA
Fokus penelitian ini adalah untuk mengkaji unsur-unsur riba (riba) dan gharar (ketidakpastian) yang terdapat dalam layanan pinjaman peer-to-peer (P2P) dalam industri fintech Indonesia dari perspektif yurisprudensi ekonomi Islam (fiqh al-iqtisad al-Islami). Tujuan penelitian ini adalah untuk mengidentifikasi jenis-jenis riba dan gharar yang muncul, mengevaluasi kesesuaian mekanisme kontrak dan struktur biaya dengan prinsip-prinsip fiqh muamalah, dan menganalisis peran regulasi dan pengawasan syariah dalam memastikan bahwa operasi fintech P2P mematuhi prinsip-prinsip Islam. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan tinjauan pustaka, memanfaatkan sumber data primer dan sekunder. Temuan penelitian mengungkapkan adanya riba dalam bentuk bunga tetap dan penalti otomatis, serta risiko ambigu yang termasuk dalam kategori gharar. Lebih lanjut, regulasi dan pengawasan syariah belum sepenuhnya efektif dalam mengekang praktik-praktik tersebut. Penelitian ini memberikan kontribusi terhadap kemajuan yurisprudensi ekonomi Islam digital dengan menawarkan rekomendasi kebijakan untuk meningkatkan kerangka regulasi dan model bisnis fintech yang sejalan dengan prinsip-prinsip syariah, sekaligus memperkuat literasi keuangan Islam di kalangan masyarakat Indonesia.
Pemikiran Ekonomi Islam pada Masa Rasulullah saw: Etika dan Norma Ekonomi Islam Masa Rasulullah saw Relevansinya dalam Praktik Ekonomi Modern
The growing problem of global economic inequality poses a serious challenge to modern economic practice, necessitating an approach that integrates the ethical values ​​and Islamic economic norms taught by the Prophet Muhammad (peace be upon him). The current moral crisis in the business world demonstrates that many economic practices deviate from Islamic teachings, making it crucial to re-explore the economic principles emphasized by the Prophet Muhammad (peace be upon him) for their application in a modern context. Although the Prophet Muhammad's economic principles offer solutions to contemporary problems, many economic actors still lack the understanding and application of the values ​​of monotheism, justice, and balance in their economic activities. The challenge of creating a sustainable and just economic system is increasingly pressing, necessitating an in-depth study of the relevance of Islamic economic thought in formulating current economic policies. This article is a library research study using qualitative methods. It aims to discuss several themes regarding Islamic economic thought during the time of the Prophet Muhammad (peace be upon him), economic practices and policies during his time, the economic principles taught by the Prophet Muhammad (peace be upon him), the Prophet's business ethics in history and from the perspective of the maqasid sharia (the principles of sharia), and the relevance and implementation of the Prophet's economics in the modern economic era. This article concludes that the economic thought taught by the Prophet Muhammad (peace be upon him) demonstrates that the values ​​of monotheism, justice, and balance are not only relevant but also fundamental in the modern economic context. Policies such as the prohibition of usury, the implementation of zakat, and the establishment of ethical markets provide clear direction in formulating contemporary economic policies. Although today's economic structure is more complex, the principles taught by the Prophet Muhammad (peace be upon him) are able to address challenges such as global inequality and the moral crisis in the current economy. Therefore, exploring and actualizing his economic thought is a strategic step towards designing a just, ethical, and sustainable economic system.
Perancangan Konseptual Aplikasi Enterprise Risk Management (ERM) Khusus Lembaga Filantropi Syariah
This study designs an Enterprise Risk Management (ERM) application tailored for Sharia Philanthropy Institutions (LFS), such as Zakat Management Organizations (LAZ), using a holistic qualitative approach that fully integrates Sharia principles (kaffah). It addresses complex risks in managing zakat, infak, sedekah, and waqf (ZISWAF) funds—covering operational, Sharia compliance, reputational, and fraud dimensions—which threaten institutional sustainability and public trust. By adapting the COSO ERM framework, the proposed model emphasizes core Islamic values of amanah and maslahah, supported by Key Risk Indicators (KRI) such as Allocation to Collection Ratio (ACR) and Rasio Hak Amil (RHA) as early fraud warning mechanisms. The Risk Management Information System (SIM-R) features functional modules for Sharia compliance verification, real-time fraud detection, and operational risk assessment using qualitative probability-impact matrices. Non-functional requirements include CIA Triad security, real-time performance, and adherence to POJK and ISO 27001 standards. Through in-depth literature review and content analysis, this study bridges research gaps in ERM models for non-profit Sharia institutions, offering theoretical contributions to Islamic economics and practical recommendations to strengthen transparency, accountability, and credibility of LFS in Indonesia. Keywords: ERM, Sharia Philanthropy, ZISWAF, Fraud Detection, SIM-R, Holistic Qualitative
Implementasi Manajemen Risiko Likuiditas Syariah untuk Menjaga Stabilitas Dana Pihak Ketiga (DPK)
The continuity of Islamic banking activities (BUS) is largely determined by the success of the collection of Third Party Funds (DPK) (Fitriani & Azizoma, 2022; Parenrengi & Hendratni, 2018; Utami, 2023). In addition to indicating the level of public trust (Jyana & Affandi, 2019; Wati & Fasa, 2024), deposits are a vital factor in boosting bank profitability (ROA) (Parenrengi & Hendratni, 2018; Saputri & Nursamsiyah, 2025; Sriyono, Dewi, Hidayati, & Maulida, 2023). However, banking institutions face the threat of Liquidity Risk which is very critical (Nelly, Siregar, & Sugianto, 2022). This risk arises due to the bank's inability to pay off all its financial obligations that have matured (Handayani, 2017; Nelly, Siregar, & Sugianto, 2022), thus being considered a serious threat that triggers bankruptcy ("bank killer") (Sultoni & Mardiana, 2021; Nelly, Siregar, & Sugianto, 2022). Therefore, the effective implementation of Sharia Liquidity Risk Management (MRLS) is absolutely necessary to ensure bank resilience (Adiyes Putra, Agus, & Saparuddin, 2023; Watts & Phase, 2024; Sultoni & Mardiana, 2021). However, there is a research gap (Capriani & Dana, 2016; Ichwan & Nafik, 2016; Sultoni & Mardiana, 2021) related to the correlation between deposits and liquidity levels. This inconsistency is reflected in findings that show insignificant results (Fitriani & Danisworo, 2020; Muslim & Mugiyati, 2025) and findings that indicate significant influence (Fitriani & Azizoma, 2022; Nursupian, 2025). Therefore, this study aims to, Describe and analyze the process of implementing MRLS (identification, measurement, monitoring, and control), Identify sharia-compliant instruments and strategies that are predominantly used, Explore the effectiveness of MRLS in maintaining deposit stability.
Contribution The Contribution of Sharia Fintech to Increasing Financial Inclusion in the Muslim Community Amidst the Rise of Illegal Online Loans (Pinjol) in 2025
The rise of illegal online lending (pinjol) practices in Indonesia in 2025 has created various economic and social problems, especially for Muslims who need fast financial access while remaining compliant with Sharia principles. This phenomenon has pushed the urgency of strengthening the role of Sharia fintech as an alternative financial service that is safe, transparent, and based on Sharia values. This study aims to uncover the contribution of Sharia fintech to increasing financial inclusion among Muslims amidst the high number of cases involving data fraud, bribery (riba), and unethical collection practices carried out by illegal pinjol. The research method used a qualitative approach with literature review techniques from various recent OJK regulations for 2024–2025, Sharia financial industry reports, and relevant research findings related to the development of Sharia fintech and the dynamics of illegal pinjol. The study's findings indicate that Islamic fintech not only provides access to financing based on halal contracts such as murabahah, qardhul hasan, and musyarakah, but also provides Islamic financial literacy education, increases public trust through transparent cost mechanisms, and supports financial stability through a more supervised digital ecosystem. The study concludes that optimizing technological innovation, strengthening regulations, and collaborating with the Islamic fintech industry, the government, and conventional Islamic financial institutions are key factors in maximizing the contribution of Islamic fintech to increasing financial inclusion while reducing dependence on illegal lenders. These findings can inform policymaking to strengthen the digital Islamic financial system and encourage economic empowerment of the Muslim community in the digital era of 2025.
ETHICS AND LEGAL COMPLIANCE IN SHARIA FINANCING PRACTICES IN THE FINTECH ERA
Abstract The development of financial technology (fintech) has brought significant transformation to the global financial system, including Islamic financing. Digital innovation creates major opportunities to expand access to Sharia-based financial services while also presenting new challenges regarding ethics, legal compliance, and adherence to Islamic principles. This study aims to analyze the relationship between ethics, legal compliance, and the implementation of Sharia principles in fintech-based financing practices in Indonesia. Using a qualitative-descriptive approach within a normative-empirical framework, the research examines regulations issued by the Financial Services Authority (OJK), fatwas of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), and relevant literature on Islamic economics and law. The findings indicate that the integration between ethics and law in Islamic fintech still faces challenges such as regulatory and supervisory gaps. Therefore, an integrated compliance governance framework and the application of maqāṣid al-syarī‘ah principles are needed as the foundation for technological design, ensuring that fintech innovation is not only efficient and legally compliant but also just, ethical, and sustainable. Keywords: Islamic fintech, ethics, legal compliance, maqāṣid al-syarī‘ah
Analisis Pengaruh Perceived Usefulness dan Perceived Ease of Use terhadap Repurchase Intention
As one of the e-commerce platforms with the highest traffic in Indonesia throughout 2023, Shopee continues to strengthen its position amid the growing trend of online shopping. Understanding the factors that drive consumers to make repeat purchases is therefore crucial for maintaining customer loyalty and ensuring platform competitiveness. This study aims to examine the influence of Perceived Usefulness and Perceived Ease of Use on Repurchase Intention among students of the Faculty of Islamic Economics and Business (FEBI), UIN Sjech M. Djamil Djambek Bukittinggi, who actively use the Shopee application. A quantitative approach was employed, utilizing Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. A total of 180 respondents were selected based on the criteria of having an active Shopee account and having made at least two purchases on the platform. The findings reveal that both Perceived Usefulness and Perceived Ease of Use exert a positive and significant influence on Repurchase Intention. These results underscore that consumers’ perceptions of the usefulness and ease of using the application play a substantial role in shaping their decision to continue purchasing through Shopee.
INTEGRASI NILAI EKONOMI ISLAM PADA PEMBERDAYAAN EKONOMI PEREMPUAN MELALUI SUSTAINABLE ENTREPRENEURSHIP DI SURABAYA
This study aims to examine the integration of Islamic economic values into women’s economic empowerment through sustainable entrepreneurship in Surabaya. Employing a descriptive qualitative approach with five women entrepreneurs as key informants, the research explores how Islamic principles are applied in business practices and how these values contribute to sustainability and socio-economic improvement. The findings reveal that the entrepreneurs consistently implement core Islamic economic values, including the prohibition of riba, honesty, trustworthiness, and social responsibility through the practice of zakat, infaq, and sadaqah. A majority of the informants (80%) utilize interest-free financing, while 65% routinely allocate a portion of their business profits for zakat or infaq. Their entrepreneurial activities also reflect environmental, social, and economic sustainability, demonstrated by the use of environmentally friendly materials (70%) and the empowerment of local female labor (55%). These integrated practices have contributed to notable improvements in household income rising by 25–40% within the last two years—along with enhanced financial independence and managerial skills, with 75% of informants reporting increased confidence in making economic decisions for their families. The study further highlights the role of supporting factors such as participation in Islamic business communities (60%), entrepreneurship training, and access to digital marketplaces, with half of the informants already marketing their products online. Despite these advancements, challenges persist, including limited access to Islamic microfinance (40%), low digital literacy (35%), and intense market competition. Overall, the study concludes that integrating Islamic economic values into sustainable entrepreneurship provides a strategic pathway for strengthening women’s economic empowerment and promoting inclusive, sustainable development in Surabaya.
Analyzing National Zakat Trends: Holt–Winters–Based Forecasting to Support BAZNAS Strategic Planning
Abstract The National Amil Zakat Agency (BAZNAS) is a non-structural government institution mandated to collect, manage, and distribute zakat at the national level in a professional and accountable manner. As the state authority for zakat, BAZNAS plays a strategic role in ensuring the sustainability of welfare programs, making the ability to accurately forecast zakat revenue essential for planning and decision-making. This study analyzes historical patterns and forecasts the zakat revenue of BAZNAS Central for the period 2017–2025 using the multiplicative Holt–Winters method. The data indicate a consistent upward trend and strong seasonal patterns, particularly during religious periods such as Ramadan. The analysis involves identifying level, trend, and seasonal components, followed by estimating smoothing parameters and the damping factor. Two models, additive and multiplicative, were compared using AIC, AICc, and BIC, and the results show that the multiplicative model performs best. Accuracy evaluation using MSE, RMSE, and MAPE confirms that this model produces predictions that closely match the actual values. The 12-month forecast displays consistent seasonal fluctuations, with the peak of zakat collection predicted to occur in March 2026. These findings highlight the importance of incorporating seasonal time-series approaches to support strategic planning and enhance the effectiveness of national zakat management.
Perancangan Konsep Global Santri Tetrapreneur sebagai Sistem Kewirausahaan di Pondok Pesantren dengan Mengadopsi Model Tetrapreneur
Penelitian ini membahas perancangan sistem kewirausahaan di pondok pesantren dengan mengadopsi model Tetrapreneur, khususnya konsep Santritetrapreneur. Pondok pesantren, sebagai lembaga pendidikan Islam tertua di Indonesia, memiliki peran penting tidak hanya dalam pendidikan agama, tetapi juga dalam pemberdayaan ekonomi lokal. Dengan jumlah lebih dari 28.000 pesantren di seluruh Indonesia, institusi ini memiliki potensi besar untuk berkontribusi dalam pembangunan ekonomi melalui integrasi pendidikan kewirausahaan dalam kurikulumnya. Model Santritetrapreneur memperkenalkan empat komponen utama: Chainpreneur, Marketpreneur, Qualitypreneur, dan Brandpreneur, yang masing-masing berfokus pada pengembangan keterampilan yang berbeda namun saling melengkapi untuk membentuk wirausahawan yang tangguh. Penelitian ini mengemukakan bahwa pengintegrasian keterampilan kewirausahaan dengan pendidikan agama dapat membekali santri dengan pengetahuan dan nilai-nilai yang diperlukan untuk menjadi wirausahawan yang sukses dan beretika. Selain itu, penelitian ini juga menyoroti pentingnya membangun ekosistem bisnis yang berkelanjutan di dalam pesantren, yang tidak hanya menghasilkan kemandirian finansial bagi lembaga tersebut, tetapi juga memberikan dampak positif bagi masyarakat sekitar. Perancangan sistem kewirausahaan konseptual ini bertujuan untuk memberdayakan pesantren agar dapat menjadi aktor utama dalam pengembangan spiritual dan ekonomi komunitas mereka.
Game-Based Learning in Teaching Islamic Banking: A Role-Play Approach to Enhance Students’ Engagement and Understanding Among Sharia Economics Students
This research describes the use of Game-Based Learning (GBL), specifically through a role-play approach, in teaching Islamic banking concepts to Sharia Economics students. This study aims to understand how role-play activities—such as acting as a teller, customer role-play, and customer service–customer role-play simulation in simulated Islamic banking transactions. This study adopts a library research design to examine the effectiveness of GBL through role-play simulations in Islamic banking education by analyzing and synthesizing findings from previous empirical studies conducted between 2015 and 2025 in the field of Sharia Economics. The author selected the Teller–Customer and Customer Service–Customer simulations because these roles represent the essential front-line interactions in Islamic financial institutions, where ethical service, effective communication, and strict Sharia compliance are fundamental. Through these real-world simulations, the study successfully transformed traditional, theory-based classroom instruction into a practice-oriented and ethically grounded learning experience. This approach enabled students to develop not only technical competence in Sharia-based financial transactions but also the moral awareness and interpersonal skills necessary for professional performance in the Islamic finance industry. The Teller–Customer simulation provided an interactive, experiential learning environment that connected theoretical Islamic financial concepts with practical application. Students performed realistic teller–customer interactions in a simulated Sharia banking setting, engaging in tasks such as account opening, zakat deposits, and murābaḥah financing. This hands-on experience allowed them to apply Islamic ethical principles such as amānah (trust), ʿadl (justice), and ikhlāṣ (sincerity) in real communication and transaction scenarios. Under instructor supervision, the simulation developed students’ technical competence in handling Islamic banking operations and soft skills such as empathy, communication, and professionalism. Reflection sessions reinforced their moral reasoning, honesty, and fairness, transforming the classroom into a space for both intellectual and ethical growth. Similarly, the Customer Service–Customer simulation immersed students in realistic Sharia-compliant service interactions, emphasizing the integration of knowledge (‘ilm), practice (‘amal), and ethics (akhlāq). Students alternated between the roles of Customer Service Officers (CSOs) and Customers to experience firsthand the values and practices of Islamic banking professionalism. Guided by instructors acting as Sharia supervisors, they engaged in scenarios like product inquiries, complaint resolution, and financing guidance while upholding Islamic communication ethics (adab al-khithāb). The simulation improved students’ mastery of Islamic banking concepts—such as murābaḥah, mudārabah, and wadi‘ah—while fostering ethical traits like honesty, justice, and compassion. Both simulations demonstrated that Game-Based Learning (GBL) through role-play effectively bridges theory and practice, nurturing competence, confidence, and moral integrity in students preparing for careers in Islamic financial institutions.
Sharia Governance and ESG Performance: Evidence from Islamic Financial Institutions
The global shift toward sustainability-oriented finance has encouraged Islamic financial institutions to integrate Environmental, Social, and Governance (ESG) principles into their operational practices. Meanwhile, Shariah Governance has traditionally been positioned primarily as a mechanism to oversee shariah compliance, and empirical evidence regarding its relationship with ESG performance remains limited. This study aims to analyze the impact of Shariah Governance on the Environmental, Social, and Governance (ESG) performance of Islamic commercial banks in Indonesia during the period of 2021–2024. Additionally, this study also explores the role of bank characteristics, such as bank size (total assets), profitability (Return on Assets/ROA), and bank age, in controlling the relationship between Shariah Governance and ESG performance. Using a quantitative approach, this research employs secondary data obtained from annual reports, sustainability reports, and governance reports of Islamic financial institutions listed on the Indonesian Sharia Stock Index. Shariah Governance and ESG performance were measured through content analysis, while model testing was conducted using SEM-PLS with SmartPLS 4.0. The results indicate that the model explains 43% of the variance in ESG performance through Shariah Governance and control variables including bank size, profitability, and bank age. Key findings from the inner model show that Shariah Governance has a negative and significant effect on ESG performance, while profitability has a positive and significant effect. Bank size shows no significant influence, whereas bank age has a negative and significant effect on ESG performance. These findings suggest that strengthening existing Shariah Governance structures does not automatically enhance ESG performance, and that younger and more profitable institutions tend to be more progressive in adopting sustainability agendas. The study concludes that a reorientation of the Shariah Governance framework is needed so that it not only emphasizes formal compliance but also explicitly integrates sustainability objectives aligned with the maqashid al-shariah. Alif, Y. S., Fitri, S. R., & Pertiwi, H. P. (2025). Implementation of ESG (Environmental, Social, Governance) in Islamic Banks a Critical and Strategic Review. Al-Muwazanah: Indonesian Journal of Islamic Economics, 1(1), 13–25. Arrazi, M. F. (2023). Konsep shariah governance pada lembaga keuangan syariah:(Suatu tinjauan komparatif). MIZANUNA: Jurnal Hukum Ekonomi Syariah, 1(2), 17–30. Boudawara, Y., Toumi, K., Wannes, A., & Hussainey, K. (2023). Shari’ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence. Journal of Applied Accounting Research, 24(5), 1004–1026. Buallay, A. (2019). Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Management of Environmental Quality: An International Journal, 30(1), 98–115. Islamic Financial Services Board (IFSB). (2025). IFSB-31 Guiding Principles For Efective Supervision Of Shari’ah Governance. www.ifsb.org Khan, S., Nisar, M., Sohail, M., Awan, M. M. U., Rehman, A. U., & Yasir, M. (2023). Impact of islamic corporate governance on sustainability performance in Islamic banks of Pakistan: moderating role of insider ownership and institutional ownership. International Journal of Business and Economic Affairs, 8(2), 52–65. Milena, W., & Stefan, A. (2024). Enhancing ESG Performance in Islamic Banks: The Impact of Shari’ah Governance Quality Across Countries. Journal International Economic Sharia, 1(3), 158–174. Puspitasari, N. D., & Kasri, R. A. (2023). Shariah board governance and sustainability performance: analysis of sharia banking in Indonesia. Jurnal Ekonomi & Studi Pembangunan, 24(2), 458–478. Siregar, R. (2025). ESG and Islamic Accounting for Sustainable Islamic Finance: A Qualitative Study. Jurnal Ilmiah Akuntansi Kesatuan, 13(3), 555–566.
The Economic Independence of Pesantren in Facing Economic Globalization
This study examines the economic independence of pesantren (Islamic boarding schools) in responding to the challenges of economic globalization, using Pondok Pesantren Darul Falah Amtsilati Jepara as a case study. Employing a descriptive qualitative approach with field observations, interviews, and document analysis, the research explores how pesantren develop sustainable economic models grounded in Islamic values. The findings reveal that Darul Falah Amtsilati has successfully established a self-reliant economic ecosystem through diversified business units such as Amtsilati Water, Amtsilati Press, agriculture, livestock farming, and retail enterprises. These activities not only finance the pesantren’s operations but also foster entrepreneurship among students and the surrounding community. The study highlights the relevance of Dependency Theory in explaining pesantren’s historical reliance on external funding and shows how internal economic empowerment can reduce structural dependency. The pesantren’s economic independence model integrates education with entrepreneurship, aligns with Sharia economic principles, and strengthens community empowerment. Therefore, pesantren can serve as alternative Islamic economic institutions capable of promoting sustainable development and self-reliance within the context of global economic transformation. Keywords: Community empowerment, economic independence, globalization, Islamic economy, pesantren
Implementasi Wakaf Profesi dalam Perspektif Maqasid al-Syariah: Studi Kasus di Pondok Modern Darussalam Gontor Putri
This study aims to analyze the implementation of professional waqf at Pondok Modern Darussalam Gontor for Girl from the perspective of Maqasid al-Syariah. Professional waqf is understood as a form of empowerment of individual skills potential that are donated for the benefit of education, da'wah, and community development. This study seeks to explore how the principles of Islamic law and the objectives of sharia (maqasid), especially hifz al-'aql, hifz al-nafs, and hifz al-māl are actualized in the practice of managing and implementing professional waqf in the Islamic boarding school environment. This study uses a qualitative approach with a descriptive-analytical research type. Data were collected through in-depth interviews with caretakers, waqf managers, and teachers as actors in professional waqf, as well as a documentary study of the internal regulations of the Islamic boarding school and literature related to waqf law. Data analysis was carried out through the stages of reduction, presentation, and drawing conclusions with verification of Islamic legal theory and the concept of maqasid al-Sharia as an analytical framework. The research results show that the implementation of professional waqf at Pondok Modern Darussalam Gontor for Girls reflects the principles of maqasid al-sharia through professional service oriented towards the welfare of the community, educational sustainability, and institutional independence. Although not yet formalized in positive law, this practice has strong sharia legitimacy as a contemporary waqf innovation in Islamic education.
Rekonstruksi Rekonstruksi Konsep Falah dalam Ekonomi Islam Berbasis Interdisipliner: Sintesis antara Tafsir Kontemporer, Psikologi Positif, dan Teori Pembangunan Inklusif
Abstrak Konsep falah sebagai kesejahteraan holistik dalam ekonomi Islam memerlukan rekonstruksi konseptual yang responsif terhadap kompleksitas tantangan pembangunan modern. Penelitian ini bertujuan merumuskan kerangka kesejahteraan Islami yang komprehensif melalui sintesis interdisipliner antara tafsir kontemporer, psikologi positif, dan teori pembangunan inklusif. Penelitian menggunakan pendekatan kualitatif dengan metode studi kepustakaan yang menganalisis literatur akademik bereputasi periode 2021-2025 melalui teknik analisis konten tematik. Rekonstruksi konsep falah menghasilkan framework yang mengintegrasikan empat dimensi fundamental: spiritual yang termanifestasi melalui praktik shukr dan akhlaq dengan dampak terukur terhadap kesehatan mental; psikologis yang konvergen dengan konstruk flourishing dalam psikologi positif; material melalui instrumen keuangan syariah yang meningkatkan kesejahteraan ekonomi; dan sosial yang menekankan kualitas relasi interpersonal. Model integrasi keuangan sosial Islam terbukti 12% lebih efektif dalam pengentasan kemiskinan, sementara ekspansi perbankan Islam berkontribusi positif terhadap pembangunan manusia jangka panjang. Sintesis interdisipliner menghasilkan framework kesejahteraan Islami yang operasional untuk implementasi kebijakan ekonomi berbasis nilai-nilai Islam yang holistik dan inklusif. Kata kunci: Ekonomi Islam; Falah; Kesejahteraan holistik; Pembangunan inklusif; Psikologi positif Abstract The concept of falah as holistic wellbeing in Islamic economics requires conceptual reconstruction responsive to the complexity of modern development challenges. This research aims to formulate a comprehensive Islamic wellbeing framework through interdisciplinary synthesis between contemporary tafsir, positive psychology, and inclusive development theory. The research employs a qualitative approach with library research methods analyzing reputable academic literature from 2021-2025 period through thematic content analysis techniques. Reconstruction of falah concept generates a framework integrating four fundamental dimensions: spiritual manifested through shukr and akhlaq practices with measurable impacts on mental health; psychological convergent with flourishing constructs in positive psychology; material through Islamic financial instruments enhancing economic wellbeing; and social emphasizing interpersonal relationship quality. Integrated Islamic social finance model proves 12% more effective in poverty alleviation, while Islamic banking expansion contributes positively to long-term human development. Interdisciplinary synthesis produces operational Islamic wellbeing framework for implementing holistic and inclusive value-based Islamic economic policies.
Konstruksi Konsep Budaya Risiko Islami dalam Manajemen Risiko Operasional Lembaga Keuangan Syariah
This research aims to construct the concept of Islamic Risk Culture (IRC) as a response to the limitations of the conventional Risk Culture (RC) model. Conventional RC is considered compliance-based and oriented toward materialism, which is inconsistent with Islamic ethics. This approach contradicts Islamic business ethics founded on the principles of Tauhid and deontology. The IRC is proposed as a new conceptual framework (novelty) for Sharia Financial Institutions (LKS). The IRC integrates conventional RC pillars (Tone at the Top, Accountability, and Incentives) with Sharia values (Amanah, Shiddiq, and Justice/Maslahah) This integration results in Islamic operational concepts: Ethical Islamic Leadership (Qudwah), Internal Hisbah, and a Fair Reward and Punishment System. Amanah (trustworthiness, integrity, and responsibility) and Shiddiq (honesty, truthfulness, and transparency) are positioned as the Core Values of IRC. The primary goal is to achieve Maslahah (public welfare) and eliminate the highest spiritual risk. The main implication of the IRC is the reinforcement of operational risk prevention stemming from human failures (human errors and misconduct). The value of Amanah (integrity and responsibility) functions as an ex-ante behavioral control that prevents negligence or human errors at the First Line of Defense. Shiddiq (honesty and transparency) serves as the moral foundation for preventing behavioral deviations, such as fraud and creative accounting, by mandating the disclosure of factual and objective information. Ultimately, the IRC acts as an internal moral compass for every employee, consistently directing them toward honesty and responsibility.
PENGARUH KUALITAS TENAGA KERJA DAN DISIPLIN KERJA TERHADAP EFISIENSI OPERASIONAL PADA BAPELITBANGDA KABUPATEN PROBOLINGGO
Penelitian ini bertujuan untuk menguji pengaruh kualitas tenaga kerja dan disiplin kerja terhadap efisiensi operasional pada Badan Perencanaan Pembangunan, Penelitian, dan Pengembangan Daerah (BAPELITBANGDA) Kabupaten Probolinggo. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada seluruh pegawai BAPELITBANGDA yang berjumlah 54 orang dengan menggunakan teknik total sampling. Variabel yang diteliti meliputi kualitas tenaga kerja (X₁), disiplin kerja (X₂), dan efisiensi operasional (Y). Analisis data dilakukan dengan menggunakan regresi linier berganda dengan SPSS versi 27 yang meliputi uji validitas dan reliabilitas, uji-t, uji-F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa kualitas tenaga kerja berpengaruh positif dan signifikan terhadap efisiensi operasional, demikian pula dengan disiplin kerja. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap efisiensi operasional dengan nilai koefisien determinasi sebesar 53,2%, sedangkan sisanya sebesar 46,8% dipengaruhi oleh faktor lain di luar penelitian ini. Hasil penelitian ini menegaskan bahwa peningkatan efisiensi operasional di BAPELITBANGDA dapat dicapai melalui pengembangan kualitas sumber daya manusia dan penerapan disiplin kerja yang baik.
Analisis 1 Dekade Pengaruh Belanja Pemerintah pada Indikator Keberhasilan Ekonomi Pembangunan dengan Perspektif Islam di Indonesia
Penelitian ini bertujuan untuk menganalisis pengaruh Anggaran Belanja Pemerintah (XBG) terhadap pencapaian Indeks Pembangunan Manusia (IPM) berperspektif Islam atau Islamic Human Development Index (IHDI) berbasis Maqashid Syariah dengan pendekatan kuantitatif. Menggunakan data sekunder dari Badan Pusat Statistik (BPS), World Bank (WB), dan BAZNAS selama periode 2014–2023, penelitian ini menguji sebelas model regresi linear sederhana (OLS) untuk menilai pengaruh XBG terhadap setiap indikator IHDI yang merepresentasikan lima dimensi maslahah, yaitu ad-din (agama), an-nafs (jiwa), al-aql (intelektualitas), an-nasl (keturunan), dan al-mal (harta). Setiap variabel maslahah dikonstruksi berdasarkan kerangka teori pembangunan manusia dengan perspektif Maqashid Syariah. Hasil analisis menggunakan EViews 12, setelah melalui uji asumsi klasik, menunjukkan bahwa XBG berpengaruh signifikan terhadap lima variabel, yaitu: (1) tingkat kelahiran, (2) Gini Ratio, (3) GDP per kapita, (4) angka partisipasi sekolah, dan (5) tingkat kriminalitas. Namun, XBG tidak menunjukkan pengaruh signifikan terhadap empat variabel lainnya, yaitu: (1) indeks persepsi korupsi, (2) tingkat pengangguran, (3) tingkat kemiskinan, dan (4) tingkat pengumpulan zakat. Temuan ini mengindikasikan bahwa efektivitas belanja pemerintah lebih terlihat pada dimensi pembangunan yang memerlukan intervensi langsung negara, sementara pada aspek-aspek yang bersifat kompleks seperti korupsi, ketenagakerjaan, dan keagamaan, diperlukan pendekatan yang lebih holistik dan multidimensional.
Pengembangan Model Manajemen Risiko Terintegrasi untuk Inovasi Digital Perbankan Syariah
This study aims to formulate and propose a comprehensive, integrated risk management model to address the challenges of digital innovation in Islamic banking. This research is motivated by the emergence of hybrid risk profiles and a significant governance gap resulting from siloed risk management practices among the IT Division, the Risk Management Division, and the Sharia Supervisory Board (DPS). This study employs a descriptive qualitative method using a library research approach. Data was collected through a documentary analysis of existing literature, encompassing scientific journals, industry standards (COSO ERM, COBIT), Sharia standards (AAOIFI, DSN-MUI Fatwas), and banking regulations (POJK). Data analysis was conducted via critical synthesis, focusing on gap analysis within existing frameworks to construct a new conceptual model. The finding of this study is the "Integrated Sharia Digital Risk Management" (MR-DST) model. This model is built on three main pillars: (1) Integrated Governance, which integrates the role of the DPS into the technology development lifecycle and the IT risk committee; (2) Holistic Risk Assessment Process, which combines Technology Risk Assessment (TRA) and Sharia Compliance Risk Assessment (SCRA) from the product ideation phase; and (3) Cross-Functional Human Resource Capacity, which emphasizes digital literacy for the DPS and Sharia literacy for the IT team. This model offers a proactive framework through a synthesis between the IT risk framework (COBIT) and Sharia governance frameworks (AAOIFI/DSN-MUI).
Manajemen Risiko Operasional dalam Digitalisasi Pelayanan Zakat
Penelitian ini menganalisis Risiko Operasional (RO) yang muncul akibat transformasi digital dalam pengelolaan zakat oleh Lembaga Amil Zakat (LAZ). Digitalisasi, meskipun meningkatkan efisiensi dan transparansi pelayanan, secara fundamental menciptakan ketergantungan sistem yang memunculkan RO. Bagi LAZ yang berorientasi amanah (non-profit), RO memiliki konsekuensi fatal berupa Risiko Reputasi (kehilangan kepercayaan muzakki) dan Risiko Kepatuhan Syariah. Kesenjangan penelitian menunjukkan ketiadaan model manajemen RO yang spesifik, terintegrasi secara total (kaffah), dan berbasis syariah dalam konteks operasional LAZ digital. Menggunakan pendekatan kualitatif-eksploratif dengan desain studi kasus multi-situs, penelitian ini bertujuan mengidentifikasi, menganalisis efektivitas pengendalian yang ada, dan merumuskan kerangka risiko yang ideal. Data primer dikumpulkan melalui wawancara mendalam dengan informan kunci (Manajer Risiko, Kepala Divisi IT, dan Operasional), didukung oleh analisis dokumen dan diuji melalui triangulasi sumber. Hasil penelitian mengidentifikasi RO kunci diklasifikasikan ke dalam empat sumber (Sistem, Proses, Manusia, Eksternal), di mana Ketiadaan SOP Manajemen Risiko dan Risiko Distribusi Kritis (penyaluran tidak tepat sasaran) berada pada peringkat High Risk. Efektivitas pengendalian yang diterapkan LAZ saat ini masih suboptimal dan cenderung ad-hoc karena adanya kesenjangan SOP baku, keterbatasan SDM di bidang IT, dan kurangnya pengawasan real-time. Kegagalan mitigasi risiko ini secara langsung berdampak fatal pada Hilangnya Kepercayaan Muzakki. Sebagai rekomendasi, penelitian ini merumuskan Model Kerangka Manajemen Risiko Operasional Integratif Syariah dan ERM yang dioperasikan dalam siklus perbaikan berkelanjutan PDCA (Plan, Do, Check, Act). Model ini wajib diperkuat oleh Integrasi IT Governance untuk mitigasi Risiko Sistem, serta penetapan Mandat SOP Zakat Core Principles (ZCP) oleh regulator (BAZNAS/Kemenag) untuk menjamin kepatuhan syariah total dan melindungi aset amanah LAZ.