Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal el-Jizya: Jurnal Ekonomi Islam LAN TABUR: JURNAL EKONOMI SYARIAH
Hamonangan
STAIN Mandailing Natal
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
An Islamic Economic Perspective on the Implementation of Progressive Taxation to Address Income Inequality in Indonesia Faisal Affandi; Hamonangan
el-Jizya: Jurnal Ekonomi Islam Vol. 13 No. 2 (2025): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v13i2.13622

Abstract

Rising income inequality in Indonesia poses a persistent socio-economic challenge, requiring not only technical solutions but also ethically grounded fiscal strategies. This study explores the compatibility of progressive taxation with Islamic economic principles, particularly within the framework of maqāṣid al-sharī‘ah. It aims to examine how traditional Islamic instruments such as zakat, waqf, and infāq can conceptually align with modern fiscal tools in promoting distributive justice. The novelty lies in reframing progressive taxation as an ethical mechanism rooted in Islamic values, rather than a secular policy instrument. The study adopts a descriptive qualitative methodology through library research, utilizing secondary data from Scopus- and Web of Science-indexed journals, academic books, and classical Islamic texts. Using document analysis and deductive reasoning, the study synthesizes theoretical concepts into actionable insights for policy development in Indonesia. The findings indicate that, when ethically implemented, progressive taxation resonates with Islamic principles of ‘adālah (justice), maṣlaḥah (public interest), and social solidarity. However, Indonesia’s experience highlights the need for structural tax reform coupled with moral recalibration in fiscal governance. The study concludes that integrating Islamic ethical values into tax policy can enhance public trust, encourage voluntary compliance as ‘ibādah (worship), and promote inclusive, spiritually grounded economic development.
Opportunities and Challenges for Local Food in the International Market from the Perspective of Sharia Economics Nurintan Siregar; M. Kamal Hadi; Hamonangan
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.167

Abstract

Introduction: Local food products have significant potential to be developed as competitive commodities in the international market, in line with the increasing global demand for authentic, ethical, and culturally based food products. From the perspective of Islamic economics, local foods are highly relevant as they generally comply with the principles of halal and thayyib. Methods:This study aims to analyze the opportunities and challenges of developing local food products in the international market from an Islamic economic perspective. The research employs a qualitative descriptive approach using a library research method. Data were collected from academic books and scholarly journal articles and analyzed through content analysis techniques. Results:The findings indicate that local food products have strong opportunities in the global market due to their cultural uniqueness, compliance with halal and thayyib principles, and the support of digital marketing and globalization. However, their development still faces several challenges, including limitations in product standardization, international halal certification, global trade regulations, as well as weak innovation and branding strategies. Conclusion and suggestion: This study concludes that the development of local food products based on Islamic economics requires integrative strategies that strengthen halal and thayyib standards, enhance product innovation and value-based branding, and are supported by sustainable policies to improve competitiveness and contribute to the empowerment of the Muslim economy in global trade.
Co-Authors Affandi, Faisal M. Kamal Hadi Nurintan Siregar