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All Journal Islamic Ecomonics Journal JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia Falah : Jurnal Ekonomi Syariah Jurnal Ilmiah Ekonomi Islam Shirkah: Journal of Economics and Business JESI (Jurnal Ekonomi Syariah Indonesia) Journal of Islamic Economics and Finance Studies Journal of Islamic Economics and Philanthropy Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Algoritma Islamic Economics and Business Review (IESBIR) Ziswaf Asfa Journal Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Al Qardhu Jurnal Ekonomi dan Bisnis Islam Green Economics Review AL-RASYAD Jurnal Hukum dan Etika Bisnis Syariah Value Management Research Journal of Islamic Entrepreneurship and Business Research
Ahmad Lukman Nugraha
STIMIK Bandung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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‘Urf: Medinan’s Tradition as a Shari'a Business Law Ahmad Lukman Nugraha; Muhammad Abdul Aziz; Miftahul Huda
Al-Qardhu Vol. 1 No. 02 (2023): (Februari) JURNAL AL-QARDHU
Publisher : Fakultas Syariah IAI Hamzanwadi Pancor, Lombok Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37216/alqardhu.v1i02.993

Abstract

This paper aims to define 'urf and its foundations in the Qur'an and Hadith as well as the implementation of the 'urf method in islamic business. The research method used in this paper is qualitative with a normative juridical approach. The findings in this paper are that the Qur'an and hadith underlie the use of 'urf as a islamic business solution which certainly does not conflict with existing texts. 'Urf is often applied in sharia business through aspects of business transactions, profit taking from sellers of goods and services, and determination of wages. 'Urf can be applied in sharia business with several conditions, namely: 1) The business tradition does not conflict with the texts, (2) the business tradition is long-term, (3) the business tradition is known to the general public, (4) the business tradition is innovative according to space and time
Abu Ubaid's Thoughts On Taxes and Zakat: Relevance Approach In Indonesia Miftahul Huda; Bunga Wahyu Santika; Dian Septi Purnamasari; Ahmad Lukman Nugraha
Al-Qardhu Vol. 1 No. 02 (2023): (Februari) JURNAL AL-QARDHU
Publisher : Fakultas Syariah IAI Hamzanwadi Pancor, Lombok Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37216/alqardhu.v1i02.994

Abstract

This researcher discusses Abu Ubaid's concept of thinking about Taxes and Zakat, and its relevance to be providing solutions to the level of community welfare. Indonesia as a country with Muslim as a majority on his population, has a high potential for collecting zakat and be any of sources the state income. This study aims to examine more deeply the concept of public finance, especially regarding zakat and taxes from Abu Ubaid's perspective, and examine public finance in Indonesia. The method used is qualitative with a library study approach or library research, the primary source used in this study is the book of Al Amwal by Abu Ubaid. The results from this analysis is Abu Ubaid's concept of jizyah, kharaj, ushr, and various kinds of zakat being the solution and the concept of public finance, such he has described in Al Amwal's book. Researchers also try to analyze the tax concept that exists in Indonesia and the current contemporary zakat system. There are several things that can be concluded in this study that the capitalist system with various kinds of taxes applied in Indonesia it's been quite burdensome for the community, and the concept of zakat and its contemporary implementation become the solution for community welfare. Good management and funds are required and needed for zakat improvement.
PERKEMBANGAN PEMIKIRAN PENYELESAIAN SENGKETA PADA EKONOMI SYARIAH DI INDONESIA Ayi Nurbaeti; Ahmad Lukman Nugraha; Ismayadi
AL-RASYAD: JURNAL HUKUM DAN ETIKA BISNIS SYARIAH Vol. 1 No. 2 (2022): Hukum dan Etika Bisnis Syariah
Publisher : Prodi. Hukum Ekonomi Syariah, Fakultas Syariah, IAI Hamzanwadi Pancor Lombok Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract-Al-Quran, As-Sunnah and Ijma are the basis for deciding cases in courts that have been prescribed by religion. Allah SWT ordered to decide the law or punish mankind with what was revealed by Allah. Prophet Muhammad directly adjudicate and punish cases that arise in the midst of society with the laws of Allah. Prophet Muhammad SAW also gave decisions on several issues such as the issue of hisbah when he found a trader in the market who mixed wet wheat with dry wheat; in matters concerning pricing; in a dispute between Zubair bin Awwam and an Ansar over irrigation issues and so on. As the era of economic development is getting more complex and the potential for complications or disputes is also getting bigger, for that we need an agency or several institutions that can handle these disputes, this is different when the Prophet decided cases. The development of sharia economic activities and their settlements is also growing rapidly in Indonesia, such as the settlement of sharia economic disputes which is the authority of the Religious Courts, besides that it can be based on PERMA Number 14 of 2016 concerning Procedures for Settlement of Sharia Economic Cases. The long journey of resolving disputes over Islamic Economics midwives from the time of the prophet to the present.
Navigating Labor Dynamics Through the Lens of Islamic Economics Ahmad Lukman Nugraha; Asri Sundari; Achmad Ridwan; Asti Meiza
Green Economics Review Vol. 1 No. 1 (2024)
Publisher : Yayasan Al Ma'arif Dawuhan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66955/ger.v1i1.5

Abstract

This study investigates the elasticity of labor absorption in an Indonesian city from an Islamic economics perspective, aiming to provide novel insights into the relationship between economic growth and employment dynamics. Employing quantitative methods, the research utilizes secondary data on employment rates from 2015 to 2019. The findings reveal that the elasticity of employment in 2015 was 0.95, categorizing it as inelastic. Notably, in 2016, employment elasticity turned negative, indicating an inverse relationship between economic growth and employment growth. The year 2017 saw a dramatic increase in employment growth from -19.03% to 30.6%, despite a decline in economic growth of 5.43%. This resulted in an elasticity value of 5.63, placing it in the elastic category, where the growth rate of employment exceeded that of the economy. In contrast, the elasticity in 2018 returned to 0.02, and by 2019, it was again negative, reinforcing the inverse relationship. Overall, the study finds that labor elasticity in this city predominantly fell within the inelastic category throughout the period analyzed, with significant elasticity observed only in 2017. These findings have important implications for policymakers, suggesting a need for targeted strategies that enhance labor absorption during periods of economic downturn, especially from an Islamic economic perspective, which emphasizes equitable employment growth and social welfare.
Zakat Regulation Review: Badan Amil Zakat Nasional’s Regulation Review Concerning the Validity of BAZNAS Cianjur Nugraha, Ahmad Lukman; Ridwan , Achmad; Athoillah, Mohamad Anton; Ridwan, Ahmad Hasan
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 1 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i1.3950

Abstract

This study examines the implementation of BAZNAS Regulation No. 1 of 2019, which governs the procedures for the appointment and dismissal of BAZNAS leaders at both the provincial and regency levels. The primary objective of this research is to provide strategic recommendations for evaluating the regulation, thereby fostering a shared understanding between regional authorities and BAZNAS RI. The study adopts a qualitative research methodology, employing a sociological legal approach. Data collection was conducted through observational studies at BAZNAS Cianjur. The findings reveal that the implementation of BAZNAS Regulation No. 1 of 2019 has resulted in divergent interpretations, particularly concerning the authority of regional heads in appointing BAZNAS leadership candidates. The Cianjur Government maintains that regional heads possess exclusive authority in this process, free from external influence, including that of BAZNAS RI. In response to these interpretational differences, this study proposes several recommendations to harmonize the appointment process. First, the selection procedure should include formal discussions between leadership candidates and regional heads. Second, regional heads should conduct an additional factual verification process and maintain records on prospective candidates. However, in cases where a candidate is deemed legally ineligible, BAZNAS RI retains the authority to disqualify the individual and issue a formal Letter of Consideration. Third, candidates for BAZNAS leadership should hold certification as amil zakat practitioners. Lastly, the profession of amil zakat should be formally integrated into the Indonesian National Work Competency Standards. These recommendations aim to enhance the clarity and effectiveness of regulatory implementation, thereby promoting a more structured and coherent approach to leadership appointment within BAZNAS.  
Optimalisasi Kemampuan Manajerial untuk Meningkatkan Kinerja UMKM Serlina Nur Indriyani; Ahmad Lukman Nugraha
Journal of Islamic Entrepreneurship and Business Research Vol. 2 No. 1 (2025)
Publisher : Yayasan Al Ma'arif Dawuhan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66955/jiebr.v2i1.65

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy, contributing significantly to Gross Domestic Product (GDP), employment absorption, and domestic investment. However, MSMEs in Grobogan Regency face declining revenues due to limited managerial capabilities. Managerial skills, including planning, organizing, data-driven decision-making, and supervision, are critical for addressing operational and market challenges. This study aims to optimize MSME managerial capabilities in marketing and financial management to improve business performance. Using a qualitative descriptive approach, data were collected through semi-structured interviews, library research, and observations of MSME actors in Grobogan Regency. The findings indicate that inadequate financial management and the lack of technology-based marketing strategies are major barriers for MSMEs. Practical solutions include financial management training, risk management, digital marketing strategies, and technology adoption. Government support is also crucial in providing training programs, online marketing platforms, and funding schemes. Strengthening managerial competencies is expected to enhance MSME competitiveness and sustainability in Grobogan. This study provides practical recommendations to reinforce MSME existence and contribute to sustainable local economic growth.
Islamic Marketing Mix: The Strategy on Local Indonesian Halal Products Rekno Juminten; Ahmad Lukman Nugraha
Value Management Research Vol. 1 No. 2 (2024)
Publisher : Yayasan Al Ma'arif Dawuhan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66955/vmr.v1i2.19

Abstract

This study aims to find out how the marketing strategy applied by CV Yumeda Pangan Sejahtera which is one of the local products from Indonesia in the face of competition in halal food market. This study uses a qualitative and case study with data collection methods by interview, observation and documentation and data analysis using pattern matching and explanation building analysis techniques. The results of the study found that CV Yumeda Pangan Sejahtera in its marketing followed the principles of the Islamic marketing mix such as: 1) the products offered have halal and tayyib quality. 2) The Price Strategy uses Cost of Goods Sold (HPP) and adjusts to the benefits and competitiveness of prices with other products. 3) The Promotional Strategies that have been implemented are very well guarded from some forbidden things, that seen from postings on social media, nothing forbidden is found. And participate in several events that have been facilitated by the Ministry and other events. 4) The distribution strategy that has been implemented is very effective to avoid losses between the two parties and the flow of distributing products to consumers more quickly hammering various services both offline and online.
The Review of Zakat Literacy: Legal Awareness Zakat Concept in Islamic Philanthropy Practies Nugraha, Ahmad Lukman; Athoillah, Mohamad Anton; Ruhendi, Ateng; Safei, Abdulah
ZISWAF ASFA Vol 3 No 1 (2025): ZISWAF ASFA Journal (May 2025)
Publisher : ASFA Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69948/ziswaf.39

Abstract

This article aims to review the concept of zakat literacy to encourage the maximization of zakat potential. The research method used is qualitative in the form of a literature study. The data obtained are sourced from books, scientific journals, and reports on zakat. The results of this study show that PUSKAZ-BAZNAS mapped two parts that became important points in increasing zakat literacy, namely; Basic knowledge and advanced knowledge. However, the authors have not found any follow-up to the measures of understanding mapped by BAZNAS. Literacy is a projection or series of programs applicable. Zakat literacy not only measures the level of understanding of zakat but also leads to changes in behavior. Awareness of the zakat law will have an impact, especially on behavior change. Awareness of the law of zakat is critical to realize behavior.  Four indicators of awareness of zakat law, namely; 1) Knowledge of zakat law, 2) understanding of zakat law, 3) attitude towards zakat law, and 4) legal behavior to perform zakat.
Determinasi Keputusan Pembelian Kosmetika: Studi pada Kelengkapan Produk, Harga, dan Pelayanan Zumrotul Ulya; Enny Dwi Lestariningsih; Ahmad Lukman Nugraha; Ubbadul Adzkiya; Tyagita Dianingtyas Sudibyo
Green Economics Review Vol. 2 No. 1 (2025)
Publisher : Yayasan Al Ma'arif Dawuhan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66955/ger.v2i1.78

Abstract

This study is motivated by the high number of female Islamic boarding school students (santriwati) in Lasem and the growing presence of cosmetic stores in the area, including Jelita Cosmetic Store located in Karangturi Village, Lasem District, Rembang Regency. These stores aim to meet the cosmetic needs of the santriwati, leading to increased competition and offering consumers more choices. The purpose of this study is to examine the influence of product completeness, price, and service quality on purchasing decisions made by santriwati from Al-Hidayat Al-Ma’shomi Islamic Boarding School who shop at Jelita Cosmetic Store. This research employs an associative quantitative method with a sample of 36 respondents. Data were collected through questionnaires and interviews and analyzed using IBM SPSS Statistics 27 for Windows. Analytical techniques include validity and reliability tests, multiple linear regression, classical assumption tests, model feasibility tests, t-tests, and F-tests. Interview findings revealed that price is the primary factor influencing santriwati to purchase cosmetics at Jelita Store, as it offers more affordable prices compared to other stores. However, product variety and service quality were perceived as lacking. The research results show that product completeness, price, and service quality simultaneously influence purchasing decisions. Partially, only price has a positive and significant effect, while product completeness and service quality do not have a significant influence. The implications of these findings highlight that pricing strategy is a key factor in attracting consumers. Nevertheless, improving product variety and service quality is also essential to enhance customer satisfaction and loyalty.
Transformasi Keuangan Berkelanjutan: Peran Bank Syariah dalam Mendukung UMKM melalui Green Financing dan QRIS Cross-Border Dewi Malihatul Mawaddah; Ferry Khusnul Mubarok; Ismayadi; Ahmad Lukman Nugraha; Ubbadul Adzkiya; Tyagita Dianingtyas Sudibyo
Green Economics Review Vol. 1 No. 2 (2024)
Publisher : Yayasan Al Ma'arif Dawuhan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66955/ger.v1i2.79

Abstract

The transformation toward sustainable finance has become a key priority in addressing climate change and economic inequality, particularly within the Micro, Small, and Medium Enterprises (MSMEs) sector. Despite their significant contribution to national economies, MSMEs often face barriers in accessing financing that aligns with sustainability principles and digital innovation. This study aims to explore the strategic role of Islamic banks in supporting MSMEs through the implementation of green financing and the utilization of cross-border QRIS as a digital financial innovation. Using a descriptive qualitative approach, this research incorporates literature review, secondary data analysis from Islamic banks’ financial reports, and interviews with MSME actors and banking practitioners. The findings reveal that Islamic banks have substantial potential in providing sustainable financing through Sharia-compliant schemes, such as green murabahah and environmental mudharabah, which support eco-friendly MSME projects. Additionally, the integration of cross-border QRIS expands international market access for MSMEs and enhances the efficiency of cross-border transactions. The implications of this study highlight the need for strong collaboration among regulators, Islamic banks, and MSMEs to foster an inclusive and sustainable financial ecosystem. Policy recommendations include strengthening fiscal incentives for green financing, improving Sharia-based digital financial literacy, and developing payment infrastructure that supports global connectivity. Islamic banks, therefore, can act as key catalysts in driving sustainable and globally competitive MSME growth.
Co-Authors Achmad Ridwan Antoni Julian Asri Sundari Asti Meiza Athoillah, Mohamad Anton Ayi Nurbaeti Azizah Zawaj Baehaqi Bunga Wahyu Santika Chaerul Rochman Chaerul Rochman Dewi Malihatul Mawaddah Dian Septi Purnamasari Djayusman, Rayyan Ramdhani Enny Dwi Lestariningsih Firgianti, Shovia Indah G. Gunawan Ismayadi Ismayadi Jubaedah, Dedah Kartaputrra, Dani Pradana Khoirul Umam Kurniawati, Septrida MECHIO LESMANA Miftahul Huda Moh. Fauzan Januri Mohamad Anton Athoillah Mohamad Anton Athoillah Mubarok, Ferry Khusnul Muhammad Abdul Aziz Muhammad Alfan Rumasukun Mustofa Hasan Nur Baiti, Septi Vivia Rayyan Ramdhani Djayusman Rekno Juminten Ridwan , Achmad Ridwan, Ahmad Hasan Royyan Ramdhani Djayusman Ruhendi, Ateng Safei, Abdulah Septi Vivia Nur Baiti Septrida Kurniawati Septrida Kurniawati Serlina Nur Indriyani Setia Mulyawan, Setia Shovia Indah Firgianti Sofian Al Hakim, Sofian Susilo, Adib . Syafei', Rachmat Tyagita Dianingtyas Sudibyo Ubbadul Adzkiya’ Versanika, Dayanni Vera Yadi Janwari Zumrotul Ulya