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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
Strategi Penguatan Kualitas Laporan Keuangan Masjid dan Pondok Pesantren di Indonesia Enjang Ryan Firmansyah; Sri Rokhlinasari; Alvien Septian Haerisma
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19604

Abstract

The purpose of this study is to examine strategies to improve the quality of financial reports for mosques and Islamic boarding schools in Indonesia. The method used is qualitative research with a library research approach. The data analysis technique used in this study is content analysis, namely by examining in depth the contents of various literature to identify concepts, patterns, and relationships between variables related to strengthening the quality of financial reports. The results indicate that several mosques and Islamic boarding schools are among the institutions that play a role in implementing Islamic economics in Indonesia. However, both institutions still face challenges in preparing financial reports. This is indicated by the presence of several mosques and Islamic boarding schools whose financial reports do not meet standards. The proposed strategy for strengthening financial report quality in this study consists of three: first, optimizing the accounting system. Second, improving the competency of human resources. Third, the need for management support.
Measuring Pragmatism in Islamic Economic Practice in Southeast Asia Muhammad Helmi Falah; Fety Widianti Aptasari
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3`.19639

Abstract

This study aims to examine the foundation for the application of Islamic economics and sustainable development based on Islamic principles in Southeast Asian countries, focusing on three nations recognized among the top 15 in implementing Islamic economics. The Southeast Asian region is highly diverse in terms of economic structure, populism, public education, and government systems. The paper highlights anomalies and pragmatic practices in Islamic economics. Pragmatism in Islamic economic practices is often found among lower- to middle-income groups with limited education, who perceive that the costs (margins) charged by Islamic financial institutions are higher than those of conventional ones. At the national level, Islamic economic pragmatism is reflected in its use as a tool for diplomacy and international economic cooperation. Findings show that all three countries face similar challenges of low inclusiveness in Islamic economic-based development. However, they show positive trends in economic stability due to diversification. In terms of environmental sustainability, Singapore leads in eco-friendly innovation, Malaysia has established a sharia-compliant carbon market, while Indonesia continues to face complex environmental issues. Regarding social sustainability, all three countries share the common issue of high socio-economic inequality.
Pengaruh Produk Domestik Regional Bruto (PDRB), Pengangguran dan Kemiskinan terhadap Islamic Human Development Index (I-HDI) 38 Provinsi di Indonesia 2023-2025 Mardyan Nugraha; Anton Bawono; Rina Rosia
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19647

Abstract

This study aims to analyze the influence of Gross Regional Domestic Product (GRDP), unemployment rate, and poverty on the Islamic Human Development Index (I-HDI) across 38 provinces in Indonesia during the 2023–2025 period. Secondary data were sourced from Statistics Indonesia (BPS) and analyzed using panel data regression with the Fixed Effect Model (FEM) approach. The results indicate that simultaneously, the three independent variables significantly affect I-HDI with an R2 value of 93.66%. Partially, GRDP and unemployment have a positive and significant impact on I-HDI. The positive coefficient of unemployment presumably represents the characteristics of developed regions with a concentration of educated unemployment who maintain high human capital. Meanwhile, the poverty rate has no significant effect on I-HDI. This insignificance indicates the resilience of Islamic human development against material shocks, which potentially driven by the existence of informal social safety nets from Islamic philanthropic instruments (ZISWAF). This study recommends strengthening inclusive economic policies targeting human capital quality and optimizing the integration of socio-religious instruments.
DINAMIKA KEMISKINAN DI INDONESIA : ANALISIS PEMBIAYAAN SYARIAH, PENDIDIKAN, DAN KETIMPANGAN (2015-2025) Enjang Ryan Firmansyah; Mohammad Hamdan Nurhadi; Umamah Mumtazah Askhiyah; Syaeful Bakhri; Abdul Aziz
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19651

Abstract

This study aims to examine the effect of Islamic financing, education, and inequality on poverty in Indonesia. This research employs a quantitative approach using secondary panel data. The data were obtained from the Central Statistics Agency and the Financial Services Authority. The observation period covers 2015–2025 and includes 33 provinces in Indonesia. The data analysis method used is descriptive quantitative analysis, assisted by EViews 12 software. The model applied in this study is the Random Effects Model (REM). The results indicate that Islamic financing has a negative and significant effect on poverty, education has a negative and significant effect on poverty, and inequality has a positive and significant effect on poverty.
PENGARUH PENGGUNA E-MONEY DI SHOPEE TERHADAP KEPUTUSAN PEMBELIAN YANG SESUAI DENGAN PRINSIP SYARIAH PADA MAHASISWA FEBI UNZAH Sri Utami; Zahida I'tisoma Billah; Yeni Kartikawati
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3`.19666

Abstract

This study aims to determine the influence of e-money usage on Shopee on Sharia-compliant purchasing decisions among students of the Faculty of Economics and Business (FEBI) of Zainul Hasan Genggong Islamic University (UNZAH) in the class of 2022. This study used a quantitative approach with a survey method. The sample size was 103 respondents, determined using a total sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using SPSS, including tests for validity, reliability, normality, simple linear regression, correlation coefficient, and coefficient of determination. The results indicate that e-money usage on Shopee has a positive and significant effect on Sharia-compliant purchasing decisions, with a significance value of 0.000 < 0.05 and a regression coefficient of 0.390. The correlation coefficient (R) of 0.512 indicates a moderate relationship, while the coefficient of determination (R²) of 0.262 indicates that 26.2% of purchasing decisions are influenced by e-money usage on Shopee, with the remainder influenced by other factors. Thus, e-money users contribute to students' purchasing decisions, but still require controls to ensure compliance with Sharia principles.
IMPLEMENTASI NILAI-NILAI SYARIAH DALAM PELAYANAN PEMBIAYAAN PERUMAHAN Kajian Fenomenologis pada BTN Syariah Solo : Kajian Fenomenologis pada BTN Syariah Solo Hisyam Mubarok; Agus Marimin; Sumadi
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19678

Abstract

This study aims to analyze the implementation of Sharia values in housing financing services at BTN Syariah Solo using a phenomenological approach. The research employed a qualitative, phenomenological design to understand the experiences and meanings constructed by customers and employees regarding Islamic housing financing services. Data were collected through in-depth interviews, observations, and documentation, and analyzed using Moustakas’ phenomenological framework, including epoche, horizontalization, clustering themes, textural description, and structural description. The findings reveal that the implementation of Sharia values is reflected in the use of Sharia-compliant contracts, supervision by the Sharia Supervisory Board (DPS), transparent information practices, and service practices grounded in honesty and justice. The phenomenological findings indicate that customers perceive Islamic housing financing not merely as a means of acquiring a house but also as a way to attain inner peace (tuma’ninah) and blessings in family life. However, limited Islamic financial literacy remains a challenge, as some customers still struggle to distinguish between profit margins and conventional interest. Furthermore, service digitalization has been perceived as an important factor in enhancing transparency, accountability, and customer trust in Islamic banking institutions. This study highlights that the success of Islamic service delivery is determined not only by compliance with Sharia regulations and contracts but also by the institution’s ability to provide spiritual, educational, and social benefits that customers genuinely experience.
Green Financing: Peran Pembiayaan Berbasis Syariah dalam Transisi Energi Berkelanjutan di Indonesia Devina Firda Rahman; MH Ainulyaqin; Kisanda Midisen; Sakum; Yudianto Achmad
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19683

Abstract

The sustainable energy transition has become a strategic agenda for Indonesia to achieve its New and Renewable Energy (NRE) mix target and net-zero emissions by 2060. However, renewable energy development still faces challenges, particularly the limited availability of long-term financing. This study aims to analyze the development of green financing in Islamic banking, its role in supporting the sustainable energy transition, and the challenges of its implementation. This research employs a qualitative method with a library research design. Data were collected from annual reports and sustainability reports of Islamic banks, publications of the Financial Services Authority (OJK) and the Ministry of Energy and Mineral Resources (ESDM), as well as relevant scientific journals. The findings indicate that green financing in Islamic banking showed positive development during 2022–2024, with total financing amounting to IDR 75,137.855 billion in 2022, IDR 66,585.894 billion in 2023, and IDR 73,845.327 billion in 2024. The financing was primarily directed toward renewable energy, energy efficiency, and environmentally friendly projects. However, its implementation still faces challenges related to regulations, sustainable finance literacy, and financing risks. This study concludes that Sharia-based green financing has significant potential to support the acceleration of Indonesia’s sustainable energy transition.
Analisis hukum syari'ah terhadap praktik jual beli online di Indonesia Anom Sudibyo Raharjo; Sumadi; Muhammad Tho’in
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19687

Abstract

The rapid development of information technology has increased the use of online buying and selling through digital platforms. This study aims to analyze the conformity of online trading practices in Indonesia with Islamic legal principles. The research employs a normative-empirical legal method with a descriptive qualitative approach. Data were collected through observation, interviews, documentation, and library research based on the Qur’an, Hadith, DSN-MUI fatwas, and fiqh muamalah literature. The findings indicate that online transactions generally meet the essential elements and requirements of contracts in Islamic law, including the existence of sellers and buyers, the subject of the transaction, prices, and mutual consent expressed through digital media. Digital payment systems are also considered sharia-compliant as long as they do not involve elements of riba, gharar, or maysir. However, several issues remain, including inaccurate product descriptions, delivery delays, and potential fraud. Therefore, improving information transparency, consumer protection, and sharia literacy is necessary to ensure fairer and more sharia-compliant online transactions.
Optimalisasi Instrumen Keuangan Sosial Islam dan Fintech Syariah dalam Pengentasan Kemiskinan dan Pembangunan Ekonomi Ilham Rakha Aldias Ramadhan; Mohammad Setiawan Budi; Irman Nofal; Nurhasyim; Natasya Putri
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19690

Abstract

This study examines the effect of zakat and sharia fintech on poverty in Indonesia. The study employs a quantitative approach using quarterly time-series data from 2015Q1 to 2025Q4. Data were analyzed using multiple linear regression supported by stationarity and cointegration tests. Poverty is the dependent variable, while zakat and sharia fintech are independent variables. The results show that both zakat and sharia fintech have a negative and significant effect on poverty. The findings indicate that zakat contributes to poverty reduction by redistributing income and empowering individuals. At the same time, sharia fintech supports financial inclusion by expanding access to financial services and financing opportunities, particularly for micro, small, and medium enterprises (MSMEs). Furthermore, the cointegration test confirms the existence of a long-term relationship among the variables. These results highlight the importance of integrating Islamic social finance and digital financial innovation to support sustainable poverty reduction in Indonesia.
REGULATORY READINESS OF HALAL TOURISM DESTINATIONS DEVELOPMENT IN WEST KALIMANTAN Nurlia; Aiyub Anshori; Ita Nurcholifah
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19691

Abstract

This research sought to represent the various halal destinations in Sambas Regency. The tourism industry contributes to the economic development of numerous districts. It is not difficult to develop halal tourism in West Kalimantan, in general and in Sambas Regency in particular, because the Muslim population is large and the region offers a variety of natural and cultural tourist attractions. All of its strategically significant tourist locations are expected to contribute to the growth of halal tourism. As a result, the purpose of this research is to describe tourist attractions as one of the most important locations worldwide. Instead of relying on specific concepts or theories to describe halal tourism, this study employs a qualitative descriptive approach using content analysis. According to the study, West Kalimantan is one of the provinces with a diverse range of tourism destinations, including religious, cultural, maritime, and natural landmarks. Geographically, the region shares a direct border with Sarawak in East Malaysia. Sambas Regency is one of the cross-border entries that have been formally opened, along with PLBN Aruk. Unfortunately, although the majority of the population is Muslim, no standards define a clear concept of halal tourism. However, there are no Sharia-compliant travel agencies, Sharia tour guides, or Sharia tour packages available; Kal-Bar has not been listed in the central government's halal tourism destination program; and there are no halal-certified hotels.

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