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Jurnal Ilmiah Ekonomi Islam
Published by STIE AAS Surakarta
ISSN : 24776157     EISSN : 25796534     DOI : -
Core Subject : Economy, Social,
Jurnal Ilmiah Ekonomi Islam diterbitkan 3 (tiga) kali setahun (Maret, Juli dan November) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat STIE AAS Surakarta.
Arjuna Subject : -
Articles 2,319 Documents
Pengaruh Penyaluran Zakat, PDRB dan Pendidikan terhadap Pengentasan Kemiskinan di Provinsi Yogyakarta Tahun 2016-2022 mubarokah, merina nurlaili; Pimada, Laila Masruro
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14577

Abstract

Poverty is a condition in which a person or group of people is unable to fulfill their basic needs. According to the Central Bureau of Statistics (BPS), in March 2023, the number of poor people in Indonesia amounted to around 25.90 million people, the majority of Indonesia's poor people are on the island of Java. Of the six provinces in Java, Yogyakarta province has the highest percentage of poor people, which is 11.04%. This study aims to analyze how and how much influence the distribution of zakat, GRDP and education level on poverty alleviation in Yogyakarta Province in 2016-2022. Data analysis using panel data regression in 4 regencies and 1 city in Yogyakarta Province for the period 2016-2022. The results showed that the distribution of zakat had no effect on poverty alleviation, GRDP had a negative and significant effect on poverty alleviation, and the level of education had a negative and significant effect on poverty alleviation.
Optimalisasi Pengelolaan Zakat Melalui Pendampingan Di Kampung Zakat Jember Mutmainah, Siti; Islami Rahayu, Nurul Widyawati
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14581

Abstract

Indonesia dengan populasi Muslim terbesar di dunia menghadapi tantangan signifikan dalam pengelolaan zakat. Di Kabupaten Jember, meskipun potensi zakat sangat besar pengelolaan zakat masih menghadapi berbagai kendala yang menghambat efektivitas distribusi dan pemanfaatannya. Penelitian ini mengkaji optimalisasi pengelolaan zakat melalui pendampingan di Kampung Zakat Jember. Kampung Zakat ini dirancang untuk mengatasi kemiskinan dan memperbaiki kesejahteraan masyarakat dengan mengelola zakat secara efektif. Penelitian ini menggunakan pendekatan kualitatif dengan metode observasi, wawancara, dan dokumentasi untuk memahami bagaimana pendampingan mempengaruhi pengelolaan zakat. Hasil penelitian ini menunjukkan bahwa sosialisasi dan edukasi berhasil meningkatkan pemahaman masyarakat tentang zakat, sementara pelatihan manajemen zakat meningkatkan kompetensi pengelola zakat. Optimalisasi pengelolaan zakat melalui pelatihan dan pendampingan telah membuat pengelolaan zakat di Kampung Zakat Jember lebih terstruktur, transparan, dan akuntabel. Program-program yang dijalankan juga mengarah pada pemberdayaan ekonomi dengan bantuan modal usaha dan pelatihan keterampilan. Penelitian ini memberikan gambaran bahwa pengelolaan zakat yang efektif dapat membawa perubahan signifikan dalam upaya pemberdayaan ekonomi dan pengentasan kemiskinan. Pendampingan pengelolaan zakat di Kampung Zakat Jember telah berjalan dengan baik dan berhasil meningkatkan pemahaman serta kapasitas masyarakat dalam mengelola zakat. Dengan pengelolaan zakat yang baik, potensi zakat dapat dimanfaatkan secara optimal untuk meningkatkan kesejahteraan masyarakat setempat.
Analisis Kesehatan Bank Syariah yang Listing di BEI tahun 2019-2022 dengan Metode RGEC Anugerah, Ade Rizki
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14589

Abstract

Pengukuran tingkat kesehatan dengan menggunakan pendekatan CAMELS belum komperehensif dalam mengevaluasi tingkat kinerja bank. Oleh karena itu, digunakan pengukuran kinerja perbankan menggunakan RGEC yaitu penilaian kesehatan bank dengan self-assessment dari bank yang diteliti. Tujuan dari penelitian ini adalah untuk mengidentifikasi dan mengevaluasi Risk Profile, Good Corporate, Earnings, Capital dari Bank Umum Syariah di BEI. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder yang dikumpulkan dari laporan keuangan tahunan Bank Umum Syariah yang listing di Bursa Efek Indonesia dari tahun 2019-2022. Adapun bank yang menjadi objek penelitian adalah BSI, BAS, BTPNS, dan BPDS. Dari hasil pengklasifikasi data sekunder, maka diperoleh hasil yaitu Risk Profilei, CGC, Earnings dan kecukupan modal Bank Umum Syariah yang listing di BEI berkategori baik pada tahun 2019, 2021 dan 2022. Penurunan kinerja Bank Umum Syariah yang listing di BEI terjadi pada tahun 2020 sebagai efek adanya Covid-19. Kinerja Risk Profile mencapai dua digit. Earning (ROA, ROE, NOM dan BOPO) berkategori buruk, ketersediaan modal kurang dari 6% (kategori buruk). Hal yang sama self-assessment untuk GCG BUS yang listing di BEI berkategori buruk, berada di poin 3 dan 4.
Maqa̅Ṣid Al-Mu’a̅Malah Dalam Fatwa DSN-MUI Tentang Dropship Mustika Sari, Yunita Dwi; Nursobah, Achmad; Khasanah, Fitrohtul
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14595

Abstract

This study discusses the DSN-MUI fatwa regarding the dropship business practice from the sharia perspective using the maqashid al-muamalah approach. Dropship is an innovative business concept where merchants sell goods to customers without stocking inventory. Although the DSN-MUI Fatwa has provided legal guidance regarding dropshipping, understanding the Sharia principles underlying this Fatwa remains inadequate. The aim of this research is to evaluate the maqashid al-muamalah dimensions introduced in the DSN-MUI Fatwa on dropship and to understand its consequences and relevance within the framework of sharia economics and law. The research method employed is literature review, involving the collection and review of the DSN-MUI Fatwa on dropship and related literature on dropship and maqasid al-mu’amalah. The findings indicate that the DSN-MUI Fatwa reflects characteristics and principles relevant to the maqashid al-muamalah dimensions, such as sustainability, transparency, stability, protection, and justice. The fatwa aims to regulate dropship practices fairly, transparently, and in accordance with sharia values in the context of modern economics. This research provides practical guidance for merchants, consumers, and religious authorities involved in dropship. It is hoped that this research will strengthen the sharia legal framework related to modern business in the context of the global economy and enhance understanding of dropship practices from the perspective of maqashid al-muamalah
Kontribusi BAZNAS dalam Meningkatkan Kesejahteraan Masyarakat Melalui Penanganan Kemiskinan Di Kabupaten Enrekang Kamariah, Kamariah
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14597

Abstract

Abstract This research was conducted to determine the level of Baznas' role or contribution to improving community welfare in order to assist sustainable development goals in Enrekang Regency in terms of the programs and policies that Baznas Enrekang has implemented so far in managing zakat funds. The method used in this research is a qualitative method and a descriptive analysis approach model with the acquisition of managed data, namely secondary data or in the form of program reports in institutions or the National Amil Zakat Agency in Enrekang Regency and other policies as well as data sourced from the Enrekang Regency Baznas website owned or the website of the central Baznas or the website of the SDGs program itself, apart from that secondary data was also used which was obtained through direct or indirect interview techniques with respondents, observations and literature reviews were also carried out from other sources. The results of this research show that the contribution of Baznas Enrekang Regency in realizing sustainable development programs (SDGs) in terms of community welfare, especially handling poverty, is seen as quite significant in organizing social order, especially for the poor, where the distribution program carried out is divided into two categories, namely distribution. given to Muztahik, namely consumptive distribution and a productive distribution model. These two distribution models are equally given to those who fall into the Ashnaf category or those who fall into the poor category and are very deserving of receiving assistance, both consumptive and productive. Things like this are carried out by Baznas from the Regional or Regency level to the village level where there is a UPZ office or Zakat Collection Unit.
Penerapan Akuntansi Syariah pada Perbankan di Indonesia dan Malaysia atas Transaksi Mudharabah Suryanto, Prasetyo Dwi; Asyik, Nur Fadjrih; Wahidawati, Wahidawati
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14618

Abstract

This paper discusses the application of sharia accounting on mudharabah transactions in Islamic banking in Indonesia and Malaysia. Mudharabah is one of the flagship products in the Islamic banking industry in both countries. Proper implementation of accounting for mudharabah transactions is crucial to maintain transparency, accountability, and compliance with sharia principles. This study aims to analyze the application of sharia accounting on mudharabah transactions in Islamic banking in Indonesia and Malaysia. The research method used is a literature study by collecting data from various sources such as regulations, accounting standards, and related literature. The results show that there are similarities and differences in the application of sharia accounting on mudharabah transactions between Indonesia and Malaysia. The similarities include the recognition, measurement, and presentation of mudharabah transactions which are guided by the respective country's sharia accounting standards. The differences lie in the regulations, implementation practices, and disclosure of information related to mudharabah transactions in the financial statements.
Implementasi Ekonomi Terhadap Pajak Islam Dan Pajak Negara (Studi Kasus Mantan Pegawai DJP Pajak di Indonesia) Rahmawati, Nur Rahma
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14649

Abstract

This article is about the function and purpose of creating mandatory tax regulations for all components of society. Islamic taxes taught by the Prophet Muhammad SAW have different provisions and types, thus providing us with knowledge to know how the differences are between what religion teaches and this era regarding state levies. The purpose of this article is to explain taxes according to the State and Islam, which looks at the case study of the Directorate General of Taxes in Indonesia from an economic perspective. The research uses a literary method that refers to a collection of real facts, both through written and visual documentation. This research produces a comparison of concepts or ways of understanding theories from time to time and aspects that trigger violations.
Penerapan Shariah Compliance Pada Manajemen Risiko Produk Mikro Ekspress Berbasis Akad Murabahah (Studi Kasus BPRS Mandiri Mitra Sukses Gresik) Ahmad, Resha; Setiyowati, Arin; Huda, Fatkur
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14654

Abstract

In recent years, the Islamic finance industry has experienced rapid growth, significantly impacting the global economy. One Islamic financial institution that has grown rapidly as the banking system has declined is BPRS. BPRS, as an Islamic microfinance institution operating in the lower economic zone, has many enthusiasts due to its focus on microfinance based on sharia principles. BPRS Mandiri Mitra Sukses Gresik, which focuses on community economic empowerment, offers the Micro Express product based on the akad murabahah as one of the main pillars in its service portfolio. However, with the ever-changing economic dynamics and increasingly stringent sharia regulations, BPRS Mandiri Mitra Sukses Gresik needs to evaluate risk management on this product to ensure compliance with sharia principles. This research will help explain the risk management steps taken by BPRS Mandiri Mitra Sukses Gresik on the Micro Express product based on the akad Murabahah and analyze the compliance of Shariah compliance with the risk management of the Micro Express product based on the akad Murabahah at BPRS Mandiri Mitra Sukses Gresik. This research is qualitative research with a case study approach, focusing on the description of the risk management mechanism applied at BPRS Mandiri Mitra Sukses Gresik and the analysis of the compliance of risk management with sharia compliance on the Micro Express product based on the murabahah contract. The aim of this research is to determine the steps and compliance of Shariah compliance in the risk management taken by BPRS Mandiri Mitra Sukses Gresik on the Micro Express product based on the akad Murabahah. The result is that the implementation of risk management on the Micro Express product based on the akad murabahah at BPRS Mandiri Mitra Sukses Gresik is in accordance with DSN MUI Fatwa No.04/DSN-MUI/IV/2000 regarding Postponement of Murabahah Financing, Financial Services Authority Regulation No.23/POJK.03/2018 regarding the Implementation of Risk Management for Islamic Rural Banks, and sharia principles in UU RI No.21 Tahun 2008 Pasal 2 regarding the fulfillment of sharia principles.
Pembagian Waris Prioritas Perempuan Perspektif Maqasid Syariah dan Gender (Studi Pada Masyarakat Pendalungan Kabupaten Lumajang) Hilmy Luayyin, Reza; Hidayah, Ulil; Ardli, M. Nabat
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14663

Abstract

The focus of this research is on the problem of dividing the inheritance of the Pendalungan community with provisions for dividing sons and daughters that are different from the provi¬sions in Islamic Inheritance Law, where in Islam men and women receive a share of 2:1 while the tradition that occurs in the Pendalungan community is by prioritizing the share of inher¬itance in their daughters. This research method uses descriptive analysis by collecting data by random sampling in the Pendalungan community who have a livelihood from farming. Data analysis was carried out using the theory of justice and gender equality and the theory of mari¬tal law. The results shows that there was a tradition of an inheritance distribution system with women prioritizing based on the philosophy of the Pendalungan community that women should receive a higher priority scale in receiving inheritance distribution due to secondary differences that women are physically weaker in working on plantations than men. And the conclusions ob¬tained are 1) The distribution of inheritance by prioritizing women getting the most share is still being carried out by the people of Pendalungan Village. 2) Priority in women in the distribution of inheritance can be said to be good when viewed from the sociology side of Islamic law and the absence of social conflict even though it is very different with Islamic rules or Shari'a 3) The tradition of inheritance distribution by prioritizing women to get the most share is of course contrary to the concept of gender equality and justice because there is actually discrimination against men 4) Socio-historical and socio-cultural factors are more dominant than equality.
Relevansi Pemikiran Ekonomi Sosialisme Islam H.O.S. Tjokroaminoto Dalam Konsep Ke-Indonesiaan Cahyani, Maya Septi; Hasan, Asyari
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14672

Abstract

The socialist movement is conceptualized to fight oppression and demand justice among human beings. Islam as a religion that has values applicable to all humans and is valid at all times, is considered a teaching capable of providing solutions to problems that occur in people's lives. Based on this, Islamic thinkers and movement fighters in Indonesia studied and developed, one of which was H.O.S. Tjokroaminoto. The method used by the author in this journal is library research, which is collecting data contained in the literature, be it books, journals, and others. The nature of the research used is qualitative, namely in the form of sentences and relying on creative interpretations from the researcher. The data analysis process was carried out by summarizing, selecting the main things so that a clear picture of the theme raised could be obtained. The results of this study reveal that H.O.S. Tjokroaminoto about Islamic socialism aims to create prosperity in people's lives. H.O.S. Tjokroaminoto’s economic thinking about Islamic socialism has relevance in the Indonesian context, which is in accordance with the ideals of the Indonesian people contained in the 1945 Constitution.

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