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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal IPTEK Bagi Masyarakat
Hasibuan, Dita Kartika Sari
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Mechanical Engineering Physics Public Health Social Sciences

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Different Markets, Different Choices: Halal Certified Chicken Consumption Among Muslims in Taiwan and Indonesia Wulandari, Poppy; Hasibuan, Dita Kartika Sari; Sembiring, Putri Sosanti; Purba, Ade Rasinta Herli Kristiani; Ginting, Grace Desy Hanatasha
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8059

Abstract

Purpose: This study investigates differences in purchasing decisions for halal-certified chicken between Muslim consumers in Indonesia and Taiwan. It explores the socio-cultural, institutional, psychological, and economic factors shaping consumer choices, while assessing the role of halal literacy and certification. Methods: A qualitative comparative design was applied, using semi-structured interviews with Muslim consumers in both countries. Purposive sampling was conducted in Indonesia, while snowball sampling was employed in Taiwan due to the smaller and dispersed Muslim population. Data were analyzed thematically with NVivo and ATLAS.ti, supported by secondary sources such as halal regulations and community initiatives. Results: Findings reveal that Indonesian consumers often rely on trust-based relationships with Muslim vendors and assume halalness as a cultural default, reducing the urgency of certification. In contrast, Taiwanese consumers emphasize halal logos and certification bodies as primary assurances of Sharia compliance and food safety. Affordability and social familiarity drive Indonesian preferences, while availability, institutional trust, and diaspora support dominate in Taiwan. Implications: The study highlights that halal consumption is influenced not only by religious obligations but also by broader socio-cultural and institutional contexts. Results underscore the need for stronger halal assurance for fresh products in Indonesia and wider distribution of halal-certified foods in Taiwan, offering insights for policymakers and future research on Muslim consumer behavior across different settings.
Strengthening the Role of Corporate Social Responsibility (CSR) as a Business Law Instrument in Addressing Flood Impacts in Sumatra Hasibuan, Dita Kartika Sari; Ginting, Rika Githamala; Arifyanto, Gatot Teguh; Mukhammad, Bakhir; Hutagalung, Syahrial Arif; Ghafur, Fauzan
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1636

Abstract

The massive floods in Sumatra in 2025–2026 resulted in significant loss of life and economic damage, driven by a combination of extreme weather and environmental degradation linked to business activities. This situation underscores that disaster management is not solely the responsibility of government, but also of the private sector. In Indonesian business law, Corporate Social Responsibility (CSR) constitutes a legal obligation for companies to address the social and environmental impacts of their operations. Therefore, strengthening CSR is crucial as an instrument for sustainable flood mitigation and recovery. This study aims to analyze the role and position of CSR in flood management in Sumatra, to reinforce CSR policies so they contribute more effectively to prevention and mitigation, and to examine corporate accountability when CSR is not optimally implemented, leading to environmental damage and increased flood risk. This research adopts a normative legal method with a descriptive-analytical approach, using statutory and case-based analysis. The data consist of secondary sources, including primary, secondary, and tertiary legal materials, collected through literature and document review and analyzed qualitatively. CSR in flood management functions as a strategic legal instrument for environmental prevention and recovery. Its optimization is essential to strengthen environmental protection and the resilience of flood-prone areas. CSR must shift from a charitable approach to a risk- and sustainability-based framework integrated with environmental and disaster law. Stronger ESG regulation, oversight, and reporting are necessary. Corporate accountability for suboptimal CSR includes administrative, civil, and criminal sanctions, alongside governance and reputational consequences, grounded in precautionary and polluter-pays principles.
The Dynamics of Job Creation Law Implementation in Addressing Digital Disruption: Transformation and Harmonization of Business Law in Indonesia Nasution, Lily Maryam; Hartika, Lia; Ginting, Rika Githamala; Hutagalung, Syahrial Arif; Hasibuan, Dita Kartika Sari; Manik, Yessi Kurnia Anjani
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1637

Abstract

The rapid advancement of digital technology has fundamentally transformed business legal systems, demanding more adaptive and responsive regulatory frameworks. In Indonesia, the Job Creation Law was enacted through an omnibus law approach to simplify regulations and support the digital economy; however, its implementation continues to face significant challenges, including regulatory disharmony, normative gaps, and legal uncertainty. This study analyzes the dynamics of the Job Creation Law's implementation in responding to digital disruption in Indonesia's business law sector, along with the challenges encountered and the government's role in regulatory harmonization. Using a normative legal method with a descriptive-analytical approach, this study employs statutory and case-based approaches, drawing on secondary data analyzed qualitatively. The findings indicate that while the Job Creation Law has successfully shifted business law toward a more adaptive, risk-based regulatory paradigm, its implementation remains constrained by cross-sectoral regulatory fragmentation, jurisdictional limitations in the borderless digital economy, and insufficient institutional capacity and digital legal infrastructure. The harmonization of business law in the digital era ultimately depends on policy consistency, inter-agency synergy, and a sustained balance between fostering innovation and ensuring adequate legal protection for all stakeholders.
Maqashid Syariah-Based Optimization of Cash Waqf: A Governance Analysis of Structural Constraints and Productive Economic Empowerment Strategies in Indonesia Ghafur, Fauzan; Mukhammad, Bahir; Manik, Yessi Kurnia Arjani; Arifyanto, Gatot Teguh; Hasibuan, Dita Kartika Sari; Hutagalung, Syahrial Arif
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1640

Abstract

Cash waqf (wakaf uang) represents a significant Islamic philanthropic instrument with considerable potential for productive economic empowerment and poverty alleviation. Despite an estimated national potential exceeding IDR 180 trillion annually, actual realization remains below 1% due to complex structural barriers. This study aims to analyze the strategic role of cash waqf in productive economic empowerment while identifying key constraints and optimization strategies within a maqashid syariah framework. Employing a qualitative descriptive-analytical systematic literature review, the research reviewed legislation, fatwas, institutional reports, and peer-reviewed articles published between 2015–2025. Findings reveal three principal results: (1) cash waqf possesses a robust legal foundation through Law No. 41 of 2004 and MUI Fatwa No. 2 of 2002, yet a significant implementation gap persists between legal norms and field practice; (2) primary constraints are systemic and interrelated, encompassing low public literacy, weak nadzir capacity, insufficient fiscal incentives, and digitalization deficits; and (3) effective optimization requires an integrated ecosystem approach comprising governance strengthening, digital platform development, and cross-sectoral institutional synergy. The novelty of this study lies in its integration of legal, institutional, technological, and literacy dimensions within a single unified analytical framework grounded in maqashid syariah — an approach not yet comprehensively undertaken in prior literature. The principal contribution is the formulation of an operational maqashid syariah-based cash waqf governance model relevant to the Indonesian context, alongside systemic policy recommendations actionable by key stakeholders.
Co-Authors Arifyanto, Gatot Teguh Fauzan Ghafur Ginting, Grace Desy Hanatasha Ginting, Rika Githamala HARTIKA, LIA Manik, Yessi Kurnia Anjani Mukhammad, Bahir Mukhammad, Bakhir Nasution, Lily Maryam Purba, Ade Rasinta Herli Kristiani Sembiring, Putri Sosanti Syahrial Arif Hutagalung Wulandari, Poppy Yessi Kurnia Arjani Manik