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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 2,377 Documents
Sinergi Pengembangan Daya Tarik Wisata WAGOS dan Wisata Halal dalam Meningkatkan Ketahanan Ekonomi Masyarakat Desa Gosari Mainita Sari Kurnia Rahmah; Fellasufah Diniyah
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 1 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i1.18845

Abstract

Gosari Village boasts the WAGOS (Gosari Nature Tourism) tourist attraction, combined with the halal tourism concept, to encourage sustainable economic growth. Gosari Village is one of the villages transforming a former mining site into a tourist destination. The purpose of this study is to analyze the extent to which the collaboration between the WAGOS attraction and halal tourism development can strengthen the economic resilience of the Gosari Village community. The research method used in this study was qualitative research using focused interviews and historical research. The analysis method used was descriptive qualitative. The results show that the synergy between WAGOS tourism development and the application of halal tourism principles can increase business opportunities, create jobs, and encourage income growth in rural communities. WAGOS tourism has implemented tourism development consisting of 6As, including: Attractions, Accessibility, Amenities, Accommodation, Activities, and Ancillary Services. However, several obstacles remain, such as suboptimal tourism promotion and the need for improved public understanding of the concept of halal tourism. Therefore, ongoing support from the government, tourism managers, and the community is needed for the optimal development of halal tourism-based WAGOS tourism. Keywords: Tourist Attractions, Halal Tourism, Village Economic Resilience, WAGOS
Bagaimana Kepemimpinan Digital dan Dukungan Organisasi Mempengaruhi Perilaku Kerja Inovatif: Efek Mediasi Kecerdasan Emosional Muhammmad Zahid Ash-Shidqie; Fatmah Bagis; Hengky Widhiandono; Nawalin Nazah
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 1 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i1.19071

Abstract

Abstract Efforts to create innovative employee behaviour increasingly depend on the quality of leadership and the psychological condition of individuals in the modern work environment. This study aims to analyse the role of digital leadership and organizational support in shaping innovative work behaviour, with emotional intelligence mediation variables in the microfinance institution sector. The quantitative approach is used through the distribution of questionnaires to respondents who work in microfinance institutions, with a total of 192 respondents. The analysis was conducted using Structural Equation Modelling (SEM) to test the relationship between variables and identify the role of emotional intelligence. The results show that digital leadership contributes positively to innovative work behaviour and significantly increases the emotional intelligence of employees. Organizational support has been shown to increase emotional intelligence, but has no direct effect on innovative work behaviour. In addition, emotional intelligence has a significant mediating role in the relationship between digital leadership and innovative work behaviour as well as between organizational support and innovative work behaviour. These findings confirm that employee emotional readiness is a key factor in maximizing the benefits of organizational digitization. The study provides theoretical contributions on the psychological mechanisms that drive innovation, while offering practical recommendations for organizations to strengthen digital leadership competencies, job support, and emotional intelligence to drive sustainable innovation.
Kepemimpinan Etis dan Sikap Kerja dalam Pendidikan Islam: Peran Moderasi Kebutuhan Otonomi terhadap Kepuasan Kerja dan Komitmen Organisasi yang Afektif Abdul Mughni Ramadhani Azmy; Fatmah Bagis; Erny Rachmawati; Hengky Widhiandono
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 1 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i1.19072

Abstract

The changing ethical demands in modern organizations have driven the importance of ethical leadership as a foundation for creating a healthy and quality work environment. This study aims to analyze the influence of perceived ethical leadership on job satisfaction and affective organizational commitment among employees of an Islamic educational institution in Cilacap Regency, as well as to test the role of need for autonomy as a moderating variable and direct predictor. A quantitative approach was used involving 225 respondents selected through purposive sampling. Data were analyzed using SEM-PLS. The results of the study show that ethical leadership has a positive effect on job satisfaction and affective commitment. However, need for autonomy weakened this relationship, indicating that the level of need for autonomy does not change the strength of the influence of leaders' ethical behavior. Nevertheless, the need for autonomy has been shown to have a positive effect on job satisfaction and affective commitment, indicating that the fulfillment of autonomy remains an important factor for employee psychological well-being. These findings provide practical implications for Islamic Education to strengthen the moral role models of leaders and provide proportional autonomy to improve the quality of work and emotional ties of employees to the organization.
Pemodelan Spiritual Leadership, Environmental Justice Orientation, Dan Harmonious Environmental Passion Terhadap OCBE Di Lembaga Keuangan Syariah Murtafi'atul Khusna; Fatmah Bagis; Erny Rachmawati; Arini Hidayah
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 1 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i1.19073

Abstract

The transformation towards a sustainable organization requires leaders to be able to instill spiritual and moral values in employees’ behavior. This study aims to analyze the influence of spiritual leadership on Organizational Citizenship Behavior for the Environment (OCBE) with environmental justice orientation as a mediating variable and harmonious environmental passion as a moderating variable in BMT employees. A quantitative approach was used with 190 respondents selected through purposive sampling, and analyzed using SEM-PLS. The results of the study show that spiritual leadership does not have a direct effect on OCBE, but has a positive effect on environmental justice orientation. This orientation was proven to play a significant role in mediating the relationship between the two, while harmonious environmental passion was not proven to be a mediator. These findings emphasize the importance of ecological justice values ​​as a moral mechanism that bridges the influence of spiritual leadership on employee pro-environmental behavior. Theoretically, this study enriches Social Learning Theory, while practically provides recommendations for Islamic financial institutions to strengthen spirituality- and morality-based leadership in promoting a green organizational culture.
Inggris Ghoni, Abdul; Arianty, Erny
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.18975

Abstract

This research examines the impact of policy guarantees on the Sharia insurance industry in Indonesia, focusing on analyzing the factors causing claim payment failures by insurance companies and the roles of the Financial Services Authority (OJK) and the Deposit Insurance Corporation (LPS) in addressing these issues. The research employs SWOT analysis to identify the strengths, weaknesses, opportunities, and threats in the policy guarantee program. The findings suggest that policy guarantees can enhance customer trust and the stability of the Sharia insurance industry, although challenges remain such as incomplete regulatory support and low levels of public education. The policy guarantee program can be an aggressive growth strategy for the Sharia insurance industry by leveraging existing strengths and opportunities, while mitigating weaknesses and threats. This research contributes by providing insights into the importance of policy guarantees as a tool for improving customer protection and promoting the development of the Sharia insurance industry in Indonesia.
Analisis Konsep Bunga dalam Matematika dan Kaitannya dengan Praktik Riba dalam Ekonomi Islam Salamah, Cici Utami; Syahidin
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19433

Abstract

The concept of interest in financial mathematics plays an important role in various modern financial activities, but its meaning often conflicts with Islamic economic principles that prohibit usury. This study aims to analyze the fundamental differences between the concept of interest as a mathematical calculation instrument and usury as an additional practice that is unlawful in debt transactions according to Islamic law. Using a qualitative approach through a literature review method, this study examines the theories of simple and compound interest in mathematics as well as the views of Islamic jurisprudence and economics on usury. The findings show that interest in mathematics is neutral because it functions as a model for the growth of money value, both linearly and exponentially. Conversely, usury is considered harmful because it causes injustice, excessive financial burdens, and imbalances between lenders and borrowers. The study also found similarities between high interest rates on online loans and the characteristics of al-nasi’ah (deferred usury), mainly due to additional charges that continue to increase due to delayed payments. This study provides a conceptual understanding that links mathematical approaches and Sharia perspectives, and emphasizes the importance of financial literacy and understanding Islamic principles in financial decision-making. Further research is needed to evaluate the application of Sharia financial instruments as a more equitable and sustainable alternative system for society.
Peran Akuntansi Syariah dalam Pencegahan Fraud Pengelolaan Dana Haji Sudarmanto, Eko; Saleha, Dwi; Barus, Irwan Irawadi; Mubarok, Ahmad Zaki; Pamikatsih, Mutia
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19464

Abstract

The management of Hajj funds constitutes a public trust involving a substantial amount of pilgrims’ funds and a long-term management horizon. The complexity of fund management, exposure to moral hazard, and high public expectations make Hajj funds vulnerable to fraud if not supported by governance with strong integrity and an adequate accounting system. This study aims to examine the role of Islamic accounting in embedding the values of integrity and amanah (trustworthiness) as mechanisms for fraud prevention in the management of Hajj funds. The research employs a qualitative descriptive approach through a literature review of regulations governing Hajj fund management, particularly Law Number 34 of 2014, policies of the Hajj Financial Management Agency (BPKH), and Islamic accounting standards (Sharia Accounting Standards/PSAK Syariah). The findings indicate that Islamic accounting functions not only as a financial reporting system but also as an ethical instrument, an internal control mechanism, and a form of moral accountability grounded in Sharia values. The synergy between BPKH regulations and the implementation of PSAK Syariah plays a strategic role in narrowing opportunities for fraud and enhancing the trust of Hajj pilgrims as the rightful owners of the funds.
Baitul Maal wat Tamwil (BMT) Digital Transformation Strategy in Accelerating MSME Empowerment: A Systematic Literature Review (2019-2025) Fatoni, Sulton; Bakir, Ach; Dharodjah, Ulya
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19480

Abstract

This research aims to synthesize and map the strategy for empowering Micro, Small, and Medium Enterprises (MSMEs) through Islamic microfinance institutions, especially Baitul Maal wat Tamwil (BMT), in the midst of the massive acceleration of the digital economy. The main focus of this study is to analyze how digital transformation can answer the challenges of capital accessibility, financial inclusion, and service efficiency for micro business actors. Using the Systematic Literature Review (SLR) method through the PRISMA protocol, this study synthesized 35 key articles filtered from reputable databases (Scopus, Crossref, and Google Scholar) in the publication time range of 2019 to 2026. The results of the study show that the main key to the success of MSME empowerment lies in three integrative pillars: (1) the adoption of Financial Technology (fintech) in sharia operations to expand the range of services, (2) the digitization of Islamic philanthropic instruments (ZISWAF) as sustainable productive capital, and (3) digital literacy improvement programs for business actors. The research findings confirm that the digital synchronization of the functions of Maal and Tamwil is able to accelerate the achievement of economic independence in line with the principles of Maqashid Sharia. However, structural challenges such as cybersecurity risks, regulatory inequality, and low digital literacy of human resources remain critical obstacles. This research provides managerial implications in the form of a strategic roadmap for Islamic microfinance managers to standardize technology to create an inclusive, transparent, and sustainable microfinance ecosystem in the industrial era 5.0.
Tinjauan Hukum Ekonomi Syariah Terhadap Kebijakan Program Penghapusan Utang UMKM Bila, Syifa Salsa; Achmad, Listian Indriyani; Ainulyaqin, MH; Mamun, Sukron; Achmad, Yudianto
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19510

Abstract

The MSME debt crisis that occurred after the pandemic caused systemic credit congestion and hampered national economic growth. The objective is to examine the policy of repealing PP No. 47 of 2024 from the perspective of Islamic Business Ethics. The goal is to show how the policy can consider the humanitarian aspects of debtors facing problems with the principles of fairness and stability of the banking financial system. This research is a qualitative study using a literature review approach. The data collection technique used in this study is to record or cite information from various literature sources, including books, journals, documents, and other data and information sources relevant to the research topic. The results of the study show that PP No. 47/2024 provides a legal basis for HIMBARA banks to write off debts for the strategic sector of up to a maximum of IDR 500 million. This policy is in line with the principles of Inzar al-Mu'sir (relief for those facing difficulties) and Ibra' in Islamic Business Ethics. The government applies an ethical filter with a five-year waiting period to prevent moral hazard and ensure fairness. The use of Maslahah Mursalah, which prioritizes public interest and protection of property, is at the core of the MSME debt write-off policy (Hifdz al-Maal). This step is proof of the state's concern for the little people without neglecting the aspect of banking integrity, according to Islamic Business Ethics. To provide targeted assistance to debtors who are truly in need, not those who are deliberately negligent, its success is highly dependent on strict data monitoring and validation.
Analisis Akuntabilitas Lembaga Filantropi Islam di Aceh (Studi Pada Baitul Mal Provinsi Aceh): Studi pada Baitul Mal Provinsi Aceh Adnan, Muhammad Ichsan; Makraja, Fahmi; Azhari, Rizka; Farhana, Intan
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19523

Abstract

This study aims to analyze online accountability disclosure through a model developed based on the perspective of maqashid shariah. The research was conducted at Baitul Mal of Aceh Province as a public fund management institution administering Zakat, Infaq, Sadaqah (ZIS), and waqf. The study employs a quantitative approach using content analysis of information presented on the institution’s official website. The findings indicate that Baitul Mal of Aceh Province has achieved a high level of accountability disclosure in the dimensions of safeguarding the human self (83.33%) and preserving the value of human life (82.61%). Meanwhile, the dimensions of safeguarding society and protecting the physical environment each demonstrate an achievement level of 75.00%. These results suggest that the utilization of online media has relatively comprehensively supported the fulfillment of accountability based on maqashid syariah, although there remains room for strengthening the social and environmental dimensions. This study contributes to the development of the literature on online accountability within the context of Islamic philanthropy and offers practical recommendations for optimizing digital strategies in the accountability practices of public Islamic fund management institutions.

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