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All Journal Economics and Digital Business Review ITQAN: Journal of Islamic Economics, Management, and Finance JOSEE : Journal of College Student's Intellectual Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Ahmad Lutfi
Program Studi Perbankan Syariah, Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa Tanah Datar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Dampak Dan Mitigasi Risiko Siber Pada Perbankan Syariah: Sebuah Kajian Literatur Sistematis (Systematic Literature Review) Ahmad Lutfi; Nofrivul Nofrivul
JOSEE : Jurnal Intelektual Mahasiswa Vol 4 No 2 (2026): Isu Kontemporer dalam Ekonomi dan Perbankan Syariah
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa Tanah Datar Sumatera Barat

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Abstract

Transformasi digital di sektor perbankan syariah di Indonesia mendorong efisiensi namun memicu eskalasi risiko siber (cyber risk) sebagai ancaman operasional utama. Penelitian ini bertujuan untuk memetakan karakteristik modus serangan siber, menganalisis dampak multidimensional terhadap aspek finansial dan risiko ketidakpatuhan syariah (shariah non-compliance risk), serta mengevaluasi efektivitas model mitigasi yang diterapkan. Menggunakan metode Systematic Literature Review (SLR) dengan protokol kaku standar PRISMA, sebanyak 20 artikel jurnal ilmiah pilihan dalam rentang tahun 2019–2026 disaring dan dianalisis secara tematik. Hasil penelitian mengungkapkan adanya kesenjangan struktural (structural gap) yang tajam antara proyeksi teori manajemen risiko klasik dengan realitas di lapangan. Modus serangan siber telah bermutasi menjadi ancaman siber hibrida (hybrid cyber threat) yang mengeksploitasi celah arsitektur Open API dan manipulasi psikologis nasabah berbasis kecerdasan buatan (AI-driven social engineering). Pada aspek dampak, serangan siber memicu risiko reputasi teologis yang merusak nilai amanah digital institusi, sehingga berujung pada potensi pelarian modal massal (bank rush) di atas 10%. Lebih jauh, insiden ransomware melahirkan dilema fikih darurat terkait legalitas pembayaran tebusan (ransom) yang meningkatkan paparan risiko ketidakpatuhan syariah. Dari sisi mitigasi, penerapan arsitektur Zero Trust dan instrumen Cyber Takaful masih terhambat oleh defisit kompetensi teknis (knowledge gap) pada Dewan Pengawas Syariah (DPS) serta keterbatasan kapasitas permodalan operator takaful domestik. Penelitian ini menyimpulkan perlunya penguatan pos pertahanan digital makro melalui pembentukan Konsorsium Cyber Takaful Nasional dan standardisasi audit siber bagi DPS guna menjaga stabilitas ekosistem keuangan syariah digital.
Preferensi Driver Terhadap Pelaksanaan Pesta Pernikahan Di Jalan Umum Dan Tinjaunnya Dalam Perspektif Ekonomi Islam Witri Witri; Rizal Fahlefi; Ahmad Lutfi
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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Penelitian ini bertujuan untuk memahami fenomena baralek di jalan sebagai bentuk transformasi sosial dan budaya masyarakat Minangkabau dalam perspektif ekonomi Islam. Penelitian ini menggunakan pendekatan fenomenologi dengan memusatkan perhatian pada pengalaman subjektif para driver transportasi daring dan konvensional yang terdampak oleh praktik pesta di jalan umum. Hasil penelitian menunjukkan bahwa tradisi ini lahir dari perubahan struktur ruang hidup dan modernisasi sosial, yang menggeser makna pesta dari ruang domestik menuju ruang publik. Dalam konteks adat Minangkabau, praktik tersebut merefleksikan dinamika nilai gotong royong dan solidaritas sosial yang beradaptasi terhadap keterbatasan lahan dan tuntutan zaman. Dari perspektif Islam, fenomena ini mengandung persoalan moral tentang keadilan, kemaslahatan, dan tanggung jawab sosial. Konsep milkiyyah ‘ammah (kepemilikan publik), ‘adl (keadilan), dan maslahah ‘ammah (kemaslahatan umum) menjadi landasan etis untuk menilai penggunaan jalan sebagai ruang sosial. Sementara dalam perspektif ekonomi syariah, praktik baralek di jalan menunjukkan adanya dialektika antara kepentingan individu dan kemaslahatan kolektif yang harus diatur melalui prinsip maqasid al-syari‘ah, terutama ḥifẓ al-māl, ḥifẓ an-nafs, dan ḥifẓ al-‘ird. Penelitian ini menyimpulkan bahwa tradisi lokal seperti baralek di jalan dapat dipertahankan sebagai warisan budaya, sepanjang tetap selaras dengan nilai syariat Islam dan menjaga keseimbangan antara adat, agama, dan tanggung jawab sosial-ekonomi masyarakat.
Maqasid Syariah sebagai Kritik Filosofis terhadap Dominasi Murabahah dalam Perbankan Syariah Modern: Sebuah Systematic Literature Review Afril Afril; Syukri Iska; Ahmad Lutfi
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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This study aims to philosophically analyze the dominance of the murabahah financing contract in modern Islamic banking through the perspective of Maqāṣid al-Sharī‘ah using a Systematic Literature Review (SLR) approach. A total of 15 scientific articles were selected after a rigorous screening process based on thematic relevance, methodological feasibility, and full-text availability. The results indicate that the dominance of murabahah in the financing portfolio of Islamic banks is primarily driven by profitability orientation and risk-management efficiency rather than ethical and socio-economic objectives of Islamic economics. Empirical findings reveal that murabahah significantly contributes to profit generation and financial stability in Islamic banks; however, its operational practice often deviates from the substantive nature of a genuine sale contract and drifts away from the principles of justice and public welfare. Based on a maqasid analysis, current murabahah practices have not fully reflected the higher objectives of Islamic law, particularly in relation to the protection of property (ḥifẓ al-māl), justice (‘adālah), and social balance. Therefore, this research highlights the urgency of murabahah reform through a maqasid-compliance approach as the foundation for reconstructing the paradigm of Islamic economics—toward a financial system that is not only formally sharia-compliant, but also substantively aligned with social benefit and ethical well-being.
Keadilan Distribusi sebagai Capability to Do Good: Integrasi Pendekatan Amartya Sen dengan Konsep Maqāṣid al-Syarī‘ah Jimmi Saputra; Syukri Iska; Ahmad Lutfi
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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Abstract

This article aims to formulate a new axiological framework of distributive justice within Islamic Economic Philosophy as a response to the inadequacy of resource-based justice theories. Using a comparative–integrative analytical method grounded in an in-depth literature study of 20 primary sources, this research juxtaposes Amartya Sen’s Capability Approach with the Maqāṣid al-Sharī‘ah paradigm. The analysis reveals that Sen’s concept of capability requires an explicit moral direction, which is fully provided by Maqāṣid through the principle of Falāh, since justice in Islam is inherently tied to ethical and social responsibility. This synthesis results in a conceptual novelty: Distributive Justice as Capability to Do Good (CTDG). CTDG asserts that distribution must generate capabilities that are directed toward doing good (iḥsān) and contributing to society. The concept is practically validated through the instrument of Productive Zakat, where the highest measure of success is the transformation of mustahik into muzakki. This status change demonstrates that the purpose of distribution transcends individual freedom and reaches an ethical-social function that requires empowered individuals to become agents of goodness. CTDG offers a new evaluation standard for Islamic philanthropic institutions, shifting the focus from merely achieving material welfare to developing moral-social capability.
A Conceptual Case Study on the Synchronization of Islamic Economics and Pancasila Economics in Indonesia’s Economic Development Paradigm Gilang Ahdi Ramadhan; Ahmad Lutfi; Syukri Iska
Ecopreneur : Jurnal Ekonomi dan Bisnis Islam Vol. 7 No. 1 (2026): Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Publisher : Institute of Research and Community Service at Islamic University of Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecopreneur.v7i1.3868

Abstract

This article examines the synchronization of Islamic economics and Pancasila economics within Indonesia’s national economic development paradigm through a conceptual case study approach. Indonesia’s economic development continues to face structural paradoxes between economic growth and social justice, reflecting the limitations of value-neutral and market-oriented economic models. This study positions Indonesia’s development paradigm rooted in Article 33 of the 1945 Constitution as a conceptual case to analyze how Islamic economic principles and Pancasila economic values converge and interact as an integrated ethical framework.Using qualitative library-based research, this study analyzes primary and secondary sources on Islamic economics, Pancasila economics, development philosophy, and constitutional economics published predominantly after 2015. Data are examined through philosophical-normative and conceptual-comparative analysis to identify shared values, structural alignments, and institutional challenges in synchronizing both economic systems. The findings reveal that Islamic economics and Pancasila economics share foundational principles, including social justice, welfare orientation, moral responsibility, and balanced state intervention. However, the synchronization remains constrained by policy fragmentation, symbolic application of Pancasila economics, limited institutional integration of Islamic economic instruments, and pressures from global market structures. This study argues that the integration of Islamic economic values does not represent ideological substitution but rather strengthens the substantive foundations of Pancasila economics.This research contributes theoretically by positioning synchronization as a constitutional and philosophical necessity and offers a conceptual foundation for developing a more just, inclusive, and value-based economic development model in Indonesia
Nonverbal Communication in the Minangkabau Marosok Tradition: An Analysis of Symbols and Ethical Values from an Islamic Economic Perspective Siska Putri; Rizal Fahlefi; Azifah Hidayati; Ahmad Lutfi
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.144

Abstract

This study aims to explore the meaning of nonverbal communication in the Minangkabau marosok tradition and examine how Islamic economic values are embodied within it. Marosok is a traditional livestock trading practice conducted discreetly through hand symbols hidden beneath a sarong, functioning as a silent transactional language. The research employs a phenomenological qualitative approach with ethnographic nuances, utilising field observation, in-depth interviews, and documentation in the livestock markets of Cubadak, Sungai Sariak, and Payakumbuh. The findings reveal that the hand symbols and sarong serve not only as tools of economic communication but also as representations of the moral and spiritual values of Minangkabau society. Each transaction is guided by the principles of honesty (ṣidq), trustworthiness (amānah), and mutual consent (tarāḍin) that shape social relationships among market actors. This tradition reflects the practical implementation of Islamic economic values such as ‘adl (justice), ta‘āwun (mutual support), and hifz al-māl (protection of wealth) within a local cultural context rooted in the philosophy adat basandi syarak, syarak basandi Kitabullah. The findings affirm that marosok represents a community-based, trust-driven economic model capable of maintaining efficiency, fairness, and ethical integrity without reliance on formal systems. Thus, the marosok tradition offers valuable insights for strengthening contemporary Islamic economic practices grounded in local wisdom.
From Tradition to Transformation: The Shift of the Mato System in Padang Restaurants from an Islamic Economic Perspective Miftahul Jannah; Rizal Fahlefi; Ahmad Lutfi
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.145

Abstract

This study examines the transformation of the traditional mato revenue-sharing system in Padang restaurants into a fixed-wage model within the framework of Islamic economics. Employing a qualitative intrinsic case study design, the research was conducted at a Padang restaurant in West Sumatra that has implemented a wage-based system since its establishment in 2011, despite the owner’s cultural familiarity with mato as a Minangkabau heritage practice. Data were collected through in-depth interviews with the business owner and were analysed thematically using the Miles and Huberman method. The findings indicate that abandoning the mato system does not reflect a rejection of Islamic economic principles, but rather an adaptation to microeconomic dynamics, income instability, and operational efficiency. Islamic ethical values such as ‘adl (justice), amānah (responsibility), riḍā (mutual consent), and ta‘āwun (cooperation) continue to shape wage management and employer–employee relationships. The shift from kinship-based labour to a formal professional structure has generated notable sociocultural implications. Familial values that traditionally functioned as moral safeguards have been reconstructed through transparent administration and structured supervision, without diminishing the spirit of ukhuwah and the ethical foundations of Islamic law. The study concludes that the implementation of Islamic economics should not be judged solely by the structural format of labor systems, but by the internalization of Islamic moral values in business practices. In this regard, Padang Restaurant X represents a model of “Islamic moral economy” rooted in Minangkabau local wisdom.
Co-Authors Afril Afril Azifah Hidayati Gilang Ahdi Ramadhan Jimmi Saputra Miftahul Jannah Nofrivul Nofrivul Rizal Fahlefi Siska Putri Syukri Iska Witri Witri