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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
Fraud Triangel: Menggali Akar Kecurangan dalam Etika Islam Wati, Sulaiha; Hirman, Akhmad Akram; Hamidah; Hutabarat, Devi Natalia
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

The Fraud Triangle theory consists of three elements, namely Pressure, Opportunity, and Rationalization, which are integrated with the concept of human vices, according to Imam Al-Ghazali's book Ihya Ulumuddin. This research aims to understand the factors that drive a person to commit fraud, focusing on how vices such as Sabu'iyah, Bahimiyyah, and Syaithaniyah contribute to cheating behaviour. This research uses a qualitative method with semi-structured interviews with informants from manufacturing companies and tax consulting services in Indonesia. The results showed that the three elements of the Fraud Triangle, namely Opportunity, Rationalization, and Pressure, which are integrated with the book of Ihya Ulumuddin Imam Al-Ghazali that a person will commit fraud because of his nature, does not have a firm stance and faith. The weakness of an internal control system that causes a person to bring up his greed (Sabu'iyah), impulsive actions (Bahimiyah), and Mand guidance (Syaithaniyah) sees an opportunity. This pressure exists so that it rationalizes what is not good. The research results can strengthen a good internal control system for the company, employee ethics and morals, and a positive organizational culture. Novelty This research approach offers a new perspective on understanding the causes of fraud in financial statements through spiritual and ethical lenses that are rarely raised in the literature on fraud.
Islamic Banking Digitalization: Challenges and Opportunities in the Era of Industrial Revolution 4.0 Fitria, Tira Nur
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i1.16855

Abstract

This research describes the implementation of Islamic banking digitalization and its challenges and opportunities. This study employs a qualitative research approach with a library research method. The implementation of digitalization in Islamic banking has significantly improved the efficiency, accessibility, and compliance of financial services with Islamic principles. The digitalization of Islamic banking in Indonesia is significantly transforming the financial landscape, making Sharia-compliant financial services more accessible, efficient, and secure. Through technological advancements such as mobile banking, AI, blockchain, and fintech innovations, Indonesia is strengthening its position as a global leader in the Islamic finance industry. By integrating mobile banking, fintech solutions, blockchain, AI, big data, and digital microfinance, Islamic banks can offer modern, Sharia-compliant financial services to a broader audience. However, continuous innovation and regulatory compliance are necessary to ensure that digital Islamic banking remains aligned with ethical and Islamic financial principles. From an Islamic perspective, digitalization in Islamic banking is seen as an opportunity to enhance financial accessibility, transparency, and ethical finance while adhering to Sharia principles. However, careful implementation is required to ensure that digital financial services do not contradict Islamic laws regarding riba, gharar, and maysir. By leveraging technology responsibly, Islamic banking can thrive in the digital era while upholding the values of justice, trust, and economic equity as prescribed in Islamic teachings. The digitalization of Islamic banking presents both challenges and opportunities. On the one hand, banks must overcome regulatory hurdles, cybersecurity risks, digital literacy gaps, and competition from conventional financial institutions. On the other hand, digitalization offers vast potential to expand accessibility, improve efficiency, foster financial innovation, and reach global markets. By embracing technological advancements while adhering to Islamic finance principles, Islamic banks can position themselves as key players in the future of digital finance. Through strategic planning and innovation, Islamic banking can bridge the gap between modern financial technology and ethical, Sharia-compliant banking solutions, ensuring sustainable growth in the digital era. The digitalization of Islamic banking offers significant opportunities for society, including increased access to financial services, ethical investment options, and greater economic participation. However, challenges such as cybersecurity threats, lack of digital literacy, and ensuring regulatory compliance must be addressed. By taking proactive steps to educate themselves, practice safe online banking, and support Sharia-compliant digital solutions, individuals and businesses can fully harness the potential of Islamic digital banking while upholding Islamic financial principles.
Analisis Pemasaran Syariah dalam Meningkatkan Penjualan Produk (Studi Kasus Wima Aesthetic Syar'i Skincare, Pemalang): Analisis Pemasaran Syariah dalam Meningkatkan Penjualan Produk (Studi Kasus Wima Aesthetic Syar'i Skincare, Pemalang) Achmad Fajaruddin; Abdi Rahayu, Yogi Suryaningsih
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

Business is an activity that requires skill and seriousness. One of the business units is the beauty industry. The beauty industry is a dynamic and constantly innovating industry, with rapid development and increasingly fierce competition. Beauty industry entrepreneurs need to improve and develop marketing strategies to face competition. One of the marketing strategies that can be used is sharia marketing, this is relevant because today more and more consumers are looking for products and services that are in accordance with Islamic values. Wima Aesthetic Syar'i Skincare is a sharia-based beauty clinic that has implemented Islamic principles in all its operational activities. The sharia marketing strategy implemented is one of the company's efforts to increase sales of its goods and services. The purpose of this study is to determine the sharia marketing strategy applied by Wima Aesthetic Syar'i Skincare in increasing product sales as well as the effectiveness and efficiency of the sharia marketing strategy carried out. The method used in this research is a qualitative approach with descriptive methods. Data collection techniques through observation, interviews and documentation. The data analysis used is triangulation which includes data reduction, data presentation and conclusion drawing. The results of this study indicate that the sharia marketing strategy applied by Wima refers to the marketing mix (4P) product, price, place and promotion which is integrated with the characteristics of sharia marketing rabbaniyah, akhlaqiyah, waqi'iyah and insaniyah. By applying the principles of sharia marketing can increase sales of Wima products by 10-15% every month as measured by sales volume, profit and company growth. In addition, the application of sharia marketing is not only concerned with company profits but consumers and the surrounding community. This can certainly increase public awareness and trust in Wima.
Implementasi Syariah Product Inovation Monitoring Mechanism Sebagai Wujud Pembangunan Hukum Nasional Nafi’uddin Fauzi Mahfudh
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

This study aims to determine the Implementation of Sharia Product Innovation Monitoring Mechanism as a Form of National Legal Development, The type of research used in this study is normative legal research, Legal research is based on methods, systematics, and thoughts that aim to study one or several specific legal phenomena by analyzing them. In addition, an in-depth examination of the facts is also carried out to solve the problem in question, This study can be categorized using a research approach, namely the statute approach, namely looking for laws and regulations regarding or relating to the issue, examining all laws and regulations related to the legal issue being handled, In an effort to find and collect the data needed, this study uses a data collection technique of document studies or library materials. The discussion in this study is the Implementation of Sharia Product Innovation Monitoring Mechanism can provide solutions to product development in Islamic banking which is required to have conformity with community conditions and developments so that Islamic banking products can attract more customers. Moreover, it is supported by regulations that have sharia substance in the National Legal System. Keywords: Sharia Economics, Islamic Banking, Mechanis
Analisis Motivasi Kerja Islami Pegawai Kedai Geprek81 Pondok Pesantren Darul Hikmah Bangkalan Abdul Basid Al Anshori; Mashudi
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

Bekerja di lingkungan pesantren bukan hanya sekedar mencari uang/gaji melaikan juga sebagai bentuk ibadah. Motivasi kerja yang berlandaskan nilai-nilai Islami menjadi pendorong utama bagi pegawai Kedai Geprek81 di Pondok Pesantren Darul Hikmah Bangkalan dalam melaksanakan tugas mereka. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi motivasi kerja Islami pegawai melalui pendekatan kualitatif. Metode yang digunakan adalah studi kasus, yang mencakup pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi.Hasil penelitian menunjukkan bahwa motivasi kerja pegawai didasari oleh tiga aspek utama: (1) bekerja sebagai bentuk ibadah dan pengabdian kepada pesantren; (2) penerapan nilai-nilai Islam dalam etos kerja, seperti kejujuran, disiplin, dan tanggung jawab; (3) harapan akan keberkahan dan keberlanjutan usaha sebagai bagian dari dakwah ekonomi. Selain itu lingkungan pesantren yang suportif dan kepemimpinan yang berbasis spiritual semakin memperkuat semangat kerja pegawai. Dengan memahami motivasi kerja Islami yang berfokus pada nilai-nilai islam dan penuh dengan khidmah ini, manajemen dapat merumuskan strategi yang lebih efektif dalam meningkatkan produktivitas dan kesejahteraan pegawai, sekaligus menjaga keberlangsungan usaha sejalan dengan prinsip-prinsip Islam
Tafsir Ekonomi: Pencegahan Kecurangan dengan Pendekatan Teori Fraud Triangle dalam Perspektif Tafsir Jalalain Kaswoto, Junet; Mamdukh Budiman; Ahmad Zaki Mubarok; Toto Sugihyanto; Zubaidi Wahyono; Eko Sudarmanto
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

Penelitian ini bertujuan untuk menganalisis konsep Teori Segitiga Kecurangan (Fraud Triangle Theory) dari perspektif Tafsir Jalalain guna memahami pencegahan kecurangan melalui pendekatan multidimensional yang mengintegrasikan nilai-nilai spiritual Islam. Penelitian ini menggunakan metode kualitatif-deskriptif dengan pendekatan studi pustaka, mengkaji teori modern Fraud Triangle yang mencakup tekanan (pressure), peluang (opportunity), dan rasionalisasi (rationalization), serta penafsiran ayat-ayat Al-Qur’an yang relevan, khususnya dari Tafsir Jalalain. Temuan menunjukkan bahwa kecurangan tidak hanya berakar pada kelemahan sistemik dan lingkungan, tetapi juga pada moralitas dan spiritualitas individu. Nilai sabr (sabar) dan tawakal (percaya kepada Allah) membantu mengurangi tekanan, sementara prinsip amanah (dapat dipercaya) memperkuat pengawasan untuk meminimalkan peluang. Dalam elemen rasionalisasi, nilai ‘adl (keadilan) dan tanggung jawab moral mencegah pembenaran terhadap perilaku curang. Pendekatan ini menciptakan strategi pencegahan kecurangan yang holistik dengan menggabungkan penguatan sistem teknis, pendidikan etika berbasis iman, dan pengendalian internal modern seperti blockchain. Integrasi Teori Fraud Triangle dengan Tafsir Jalalain memberikan kontribusi signifikan dalam membentuk individu yang berintegritas dan memperkuat upaya pencegahan kecurangan di berbagai tingkat.
ANALISIS POTENSI PENGEMBANGAN WISATA HALAL (HALAL TOURISM) PADA DESTINASI WISATA MANGROVE LABUAN SEPULU BANGKALAN Zaidani Faza Banura Putra
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Keanekaragaman yang dimiliki pulau madura memiliki potensi besar untuk dikembangkan menjadi salah satu tujuan wisata di Jawa timur lebih lebih di bangkalan sebagai kabupaten yang menjadi gerbang di pulau madura. Tren halal saat ini sedang sangat diminati, beberapa sektor industri seperti makanan, pakaian, bahkan sektor pariwisata sedang berlomba lomba untuk bersaing di segmen pasar halal. Madura sebagai pulau yang bersebelahan dengan pulau jawa memiliki kekayaan yang sangat beragam dari budaya, adat istiadat, makanan hingga alam yang sangat menjanjikan untuk dimanfaatkan sebagai tempat wisata khususnya wisata halal karna kultur budaya masyarakat madura yang terkenal agamis. Wisata mangrove desa labuhan menjadi salah satu contoh potensi wisata halal di kabupaten bangkalan. Tujuan dari penelitian ini ialah untuk mengetahui berapa besar potensi wisata mangrove Desa Labuhan tumbuh menjadi wisata halal. Penelitian ini dilakukan dengan menerapkan metodologi penelitian kualitatif. Studi menemukan bahwasanya karena Wisata Mangrove Desa Labuhan sudah memiliki infrastruktur yang merupakan komponen Wisata Halal, maka memiliki potensi yang signifikan untuk tumbuh menjadi Wisata Halal.
Pengaruh Akad Syariah, Tingkat Margin dan Nilai Jaminan terhadap Keputusan Pengambilan Pembiayaan di Bank Syariah (Studi Pengusaha Bisnis Property yang Tergabung REI Komisariat Solo Raya) Hana Susilawati; Prastiwi, Iin Emy; Muhammad Tho'in
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Penelitian ini bertujuan untuk mengetahui pengaruh akad syariah, tingkat margin, dan nilai jaminan terhadap keputusan pengambilan pembiayaan pada bank syariah bagi pengusaha bisnis properti yang tergabung dalam komisariat REI Solo Raya. Penelitian ini menggunakan data primer dengan kuesioner, mengambil sampel sebanyak 41 responden, dan menganalisisnya dengan regresi linier berganda. Pertama, data diuji dengan uji validitas, uji reliabilitas, dan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa akad syariah dan nilai jaminan berpengaruh signifikan terhadap keputusan pengambilan pembiayaan pada bank syariah, sedangkan variabel tingkat margin tidak berpengaruh signifikan terhadap keputusan pengambilan pembiayaan.
Analisis Pengaruh Pengetahuan, Budaya, Dan Religiusitas Terhadap Minat Menabung Di KSPPS BMT Muamalat Bekonang Candra Tri Cahyono; Agus Marimin; Sri Laksmi Pardanawati
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 02 (2025): JIEI : Vol. 11, No. 02, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

Penelitian ini bertujuan untuk melihat sejauh mana pengaruh pengetahuan, budaya, religiusitas terhadap minat menabung menggunakan BMT. Metode pengumpulan data dalam penelitian ini adalah pengumpulan data melalui observasi langsung dengan cara menyebarkan kuesioner, wawancara kepada anggota KSPPS BMT Muamalat Cabang Bekonang. Penelitian ini menggunakan Uji Multikolineritas, Uji Heteroskedastisitas, dan Uji Analisis Regresi Linier Berganda menggunakan Uji t dan F serta Uji Determinasi. Hasil penelitian ini menunjukan variabel pengetahuan tidak berpengaruh secara signifikan terhadap minat menabung anggota menggunakan BMT. Variabel budaya berpengaruh secara signifikan terhadap minat menabung anggota menggunakan BMT. Variabel religiusitas tidak berpengaruh secara signifikan terhadap minat menabung anggota menggunakan BMT. Terdapat pengaruh antara pengetahuan, budaya, religiusitas terhadap minat menabung anggota BMT.
E-Commerce Marketing Strategies: Exploring Promotional Tools in the Muslim Fashion Industry Fitria, Tira Nur
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 02 (2025): JIEI : Vol. 11, No. 02, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i02.16968

Abstract

This research explains E-commerce marketing strategies as promotional tools in the Muslim fashion industry. This research adopts a qualitative approach, focusing on library research as the primary data collection method. The analysis shows that the use of e-commerce in the Muslim fashion industry has revolutionized how products are marketed, sold, and purchased. The convenience, reach, and effectiveness of online platforms have made e-commerce a vital tool for Muslim fashion brands seeking to grow their business. By utilizing e-commerce, Muslim fashion sellers can expand their reach, provide a convenient shopping experience for consumers, and adapt to the growing demand for modest clothing globally. In the future, as e-commerce continues to evolve, it will play an even greater role in shaping the future of Muslim fashion. E-commerce platforms like TikTok and Shopee play a crucial role in helping businesses in the digital era. By providing access to a wider market, ease of marketing, direct interaction with consumers, operational efficiency, lower marketing costs, and the ability to build consumer trust, these platforms have become invaluable tools for business owners, particularly in the Muslim fashion sector. E-commerce enables businesses to thrive in the global market and adapt to the needs and expectations of today’s consumers. Both TikTok and Shopee play crucial roles in Muslim fashion marketing. TikTok provides an opportunity for brands to create engaging and creative content, build more personal relationships with their audience, and leverage influencer power to reach a wider market. Meanwhile, Shopee offers an e-commerce platform that facilitates more practical transactions and various promotional tools to help brands increase sales. Together, these platforms offer a strong and comprehensive marketing approach for the Muslim fashion industry in the digital age. By marketing their products on TikTok and Shopee simultaneously, sellers can optimize their market reach, leverage various marketing formats, and reduce the risks associated with relying on a single platform. These two platforms offer complementary benefits, with Shopee offering easy direct shopping and TikTok providing opportunities for creative and interactive brand awareness. In this competitive digital era, using both platforms can be an extremely effective strategy for achieving success in selling Muslim fashion products. Islamic economics or Shariah economics is an economic system based on Islamic principles, which includes justice, transparency, and sustainability. In the context of e-commerce, such as platforms like TikTok and Shopee, the application of Islamic or Shariah principles can be seen in several key aspects. From the perspective of Islamic economics or Shariah economics, the use of e-commerce platforms such as TikTok and Shopee in marketing Muslim fashion can be a beneficial opportunity as long as Shariah principles are correctly implemented. This includes fairness in transactions, avoidance of riba, honesty in marketing, prohibition of exploitation, and fulfilling zakat obligations. By adhering to these principles, e-commerce can become a permissible and sustainable tool for marketing Muslim fashion products, which is not only profitable but also ethical and in line with Islamic teachings.

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