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Jurnal Ilmiah Ekonomi Islam
Published by STIE AAS Surakarta
ISSN : 24776157     EISSN : 25796534     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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 2,412 Documents
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PERAN E-COMMERCE DALAM PERSPEKTIF EKONOMI SYARIAH Dwi Priyadi; Agus Marimin; Wikan Budi Utami
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.19725

Abstract

The rapid development of e-commerce has transformed commercial activities into a more efficient and accessible digital trading system. However, digital transactions also present challenges related to compliance with Islamic economic principles, including the potential presence of riba, gharar, and a lack of transparency in transactions. This study aims to analyze the role of e-commerce from the perspective of Islamic economics, examine the implementation of Sharia principles on e-commerce platforms in Indonesia, and identify the challenges to their development. The study employed a descriptive qualitative approach using library research and document analysis. Data were collected from secondary sources, including books, scientific articles, regulations, fatwas, and official institutional reports, and analyzed using thematic content analysis. The findings indicate that e-commerce plays an important role in expanding market access, empowering micro, small, and medium enterprises (MSMEs), enhancing Islamic financial literacy, and supporting the development of the halal economic ecosystem. The implementation of Sharia principles is reflected in the provision of halal products, the application of valid Islamic contracts, transparent transaction mechanisms, and interest-free financial services. Nevertheless, the development of Sharia e-commerce continues to face challenges, including limited Sharia digital literacy, the absence of comprehensive operational standards, and the need to strengthen Sharia compliance supervision. Therefore, collaboration among the government, regulators, business actors, and Islamic financial institutions is essential to establish a transparent, inclusive, and sustainable Sharia e-commerce ecosystem.
Persepsi dan Literasi Nasabah terhadap Minat Menabung pada Konversi akan Pergantian BPR ke BPRS PT PBR BKK Tasikmadu (Perseroda) Rini Dwi Hastuti; Agus Marimin; Sumadi
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.19735

Abstract

This study examined the influence of customer perception and financial literacy on saving interest during the conversion of PT BPR BKK Tasikmadu (Perseroda) into an Islamic Rural Bank (BPRS). The analysis focused on the effect of each variable individually as well as their simultaneous effect. This research used a quantitative approach based on primary data collected through questionnaire distribution. From a total population of 590 customers, 100 respondents were selected as the sample using simple random sampling. The data were analyzed using SPSS through validity testing, reliability testing, classical assumption testing, and hypothesis testing. The results showed that customer perception had a positive and significant effect on saving interest with a significance value of 0.003. Financial literacy also showed a positive and significant effect with a significance value of 0.000. Simultaneously, both variables significantly influenced saving interest with a significance value of 0.000. The Adjusted R Square value of 0.685 indicates that 68.5% of the variation in saving interest can be explained by the two independent variables tested, while the remaining 31.5% is influenced by factors outside this study.
Dampak Sertifikasi Halal Terhadap Penjualan Produk Makanan UMKM (Studi Kasus Pada UMKM di Kalibata): indonesian Fitriyadi Omamoy; Muhammad Tho’in; Sumadi
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.19739

Abstract

This study aims to analyze the impact of halal certification on increasing sales of food products among Micro, Small, and Medium Enterprises (MSMEs), with a case study in Kalibata. Halal certification is considered a crucial factor in building consumer trust, particularly in Indonesia, where most of the population is Muslim, and a strategic tool for expanding market share. The research employs a quantitative approach, with data collected through questionnaires distributed to MSME actors in the Kalibata area. The data were analyzed using statistical techniques to examine the relationship between halal certification ownership and changes in sales levels. The results indicate that MSMEs with halal certification experience a significant increase in sales compared to those without certification. This finding suggests that halal certification not only serves as a guarantee of compliance with Islamic law but also functions as an effective marketing tool to enhance product competitiveness in the market. The implications of this study highlight the importance of government and related institutions in facilitating access, providing education, and supporting the halal certification process for MSMEs. Such efforts are expected to promote local economic growth and improve the sustainable competitiveness of MSME products.
Praktik Ijon dalam Komoditas Pertanian : Analisis dan Solusi Berdasarkan Perspektif Fikih Muamalah Hasriliandi Halim; Bahaking Rama; Ilham Muchtar
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.19875

Abstract

This study aims to identify and analyze the practice of ijon in the agricultural sector and to formulate alternative solutions from of fiqh muamalah perspective. The practice of ijon persists in agrarian communities due to limited access to capital, economic pressures, and farmers' lack of access to formal financial institutions. This research employs a qualitative case study method to gain an in-depth understanding of the ijon phenomenon in rural communities. Data were collected through semi-structured interviews, participatory observation, and documentation studies. The research informants consisted of farmers, middlemen, religious leaders, agricultural extension officers, and village officials selected through purposive and snowball sampling techniques. The findings reveal that the practice of ijon is shaped by interconnected economic, social, and cultural factors. Limited business capital and the necessity to fulfill daily living needs are the primary reasons farmers engage in ijon transactions. In addition, the patron-client relationship between farmers and middlemen reinforces the continuity of this practice. The study also identifies the presence of elements of gharar in ijon transactions, characterized by uncertainty regarding prices, quality, and the quantity of harvest yields at the time the contract is agreed upon. Farmers’ limited understanding of sharia-based transaction mechanisms has contributed to the persistence of traditional ijon practices. Furthermore, the study indicates that the salam contract has the potential to serve as an alternative agricultural transaction model that is more consistent with the principles of fiqh muamalah, as it provides contractual certainty and legal protection for the parties involved. This research contributes to the development of fiqh muamalah studies in the agricultural sector while also offering practical implications for strengthening sharia-based agricultural financing systems. Future research is expected to further examine the implementation of sharia contracts in the agricultural sector with broader regional coverage and more diverse methodological approaches.
Pengaruh Collection Period Variance dan Kebijakan Modal Kerja terhadap Profitabilitas Pada Perusahaan Syariah Sektor Properti dan Konstruksi di ISSI Periode 2015-2024 Dien Azzizah Azzahra Farhani; Mochamad Edman Syarief; Setiawan; Ira Novianty
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.19883

Abstract

This study aims to examine the effect of collection period variance (CPV), working capital investment policy (WCIP), and working capital financing policy (WCFP) on return on asset (ROA) among 113 property and construction sector companies listed in the Indonesian Sharia Stock Index (ISSI) over the period 2015-2024. Secondary data in the form of annual financial statements were obtained from the official website of the Indonesia Stock Exchange (IDX) and the respective company websites. The sample consists of 113 companies selected through purposive sampling, yielding a total of 601 observations using unbalanced panel data. Data were analyzed using panel data regression, with model selection conducted through the Chow Test and Hausman Test, resulting in the Fixed Effect Model as the chosen estimation approach. The findings indicate that CPV has a significant negative effect on ROA, suggesting that a wider gap between the speed of trade payables settlement and receivables collection is associated with lower firm profitability. WCIP has a significant positive effect on ROA, indicating that adequate current asset availability supports operational continuity and enhances profitability. WCFP has a significant negative effect on ROA, suggesting that excessive reliance on current liabilities as a financing source suppresses firm profitability. These findings imply that efficient and consistent working capital management is a key determinant in maintaining and improving the profitability of Sharia-compliant firms in Indonesia’s property and construction sector.
Analisis penghindaran pajak dalam perspektif Islam: Peran moderasi GCG pada koneksi politik, CSR, dan profitabilitas Amanda Nurfadillah; Agung Yulianto; Itah Miftahul Ulum
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.19896

Abstract

This study aims to analyze the influence of political connections, rent-seeking, and corporate social responsibility (CSR) on corporate tax avoidance behavior, with the results indicating that corporate social responsibility (CSR) acts as a driving factor. Using quantitative methods and panel data regression analysis, this study examines manufacturing companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024. The sample used is specific, resulting in 556 observations from 139 selected companies. Tax avoidance is measured using the Effective Tax Rate (ETR), political ties using a dummy variable, Corporate Social Responsibility (CSR) using the Corporate Social Responsibility Performance Index, and profitability using Return on Assets (ROA), while Corporate Governance (GCG) is represented by the ratio of independent board members. The results of the study indicate that political ties and corporate profitability significantly influence tax avoidance, while corporate social responsibility (CSR) does not have a significant influence on this. Furthermore, good corporate governance (GCG) was found to mitigate the influence of political ties on tax avoidance. According to Islamic teachings, tax avoidance contradicts the principles of justice and integrity.
MINAT BERWAKAF MELALUI UANG DI LINGKUNGAN PESANTREN: PENGARUH LITERASI WAKAF DAN SIKAP TERHADAP WAKAF Didik Gelar Permana; Firman Jofani; M. Rizqon; Nurul Huda
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20024

Abstract

Waqf is one of the Islamic philanthropic instruments with significant potential to support social development, education, and community economic empowerment. However, the realization of waqf collection in Indonesia remains far below its estimated potential. As Islamic educational institutions, pesantren (Islamic boarding schools) hold a strategic position in promoting cash-based waqf due to their strong community networks and deeply rooted philanthropic culture. This study aims to examine the influence of waqf literacy and attitudes toward waqf on the intention to participate in waqf through money within the pesantren environment, as well as to identify the waqf model preferred by the pesantren community. This research employed a quantitative approach using a survey method involving 120 respondents consisting of students, teachers, administrative staff, and employees of Pesantren Al-Ma'tuq Sukabumi. Data were analyzed using descriptive statistics, validity testing, reliability testing, and multiple linear regression analysis. The findings reveal that waqf literacy has a positive and significant effect on the intention to participate in waqf through money (β = 0.290; p < 0.05), while attitudes toward waqf also have a positive and significant effect on such intention (β = 0.437; p < 0.05). Simultaneously, both variables significantly influence the intention to participate in waqf through money, as indicated by an F-value of 64.74 and a coefficient of determination (R²) of 0.525. Furthermore, most respondents preferred a regular waqf scheme with a small contribution amount, particularly IDR 5,000 per week, and demonstrated a high willingness to participate in a routine waqf program. These findings suggest that improving waqf literacy and fostering positive attitudes toward waqf are essential factors in developing pesantren-based waqf- through-money programs.
Legal gaps in digital zakat crowdfunding: Positive and Islamic law perspectives Azra', Restu Hilwani; Izza, Nurul
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20047

Abstract

Advances in digital technology have spurred the use of crowdfunding as a more convenient and efficient means of collecting zakat. However, the involvement of crowdfunding platforms raises legal issues regarding legality, authority, and accountability, as Law No. 23 of 2011 grants the authority to collect zakat solely to the National Zakat Agency (BAZNAS) and Zakat Management Institutions (LAZ). This study aims to analyze the regulations and practices of crowdfunding in zakat collection, examine its legality based on positive law and Islamic law, and identify legal gaps that arise in the practice of digital zakat collection. This study is a normative legal study employing legislative, conceptual, and Islamic legal approaches. Legal materials were collected through a literature review and analyzed using a descriptive-qualitative method. The results indicate that crowdfunding no longer functions solely as an intermediary for zakat payments but also performs functions akin to zakat collection activities. This situation creates ambiguity regarding authority and accountability, as there are no explicit regulations defining the role of crowdfunding platforms within the national zakat management system. This study concludes that there is a legal gap between regulations and the practice of digital zakat collection. Therefore, regulatory updates are needed to ensure legal certainty, accountability, and compliance with Sharia principles in the management of digital zakat.
DETERMINASI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) SEBAGAI WUJUD AKUNTABILITAS SYARIAH PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2022–2024 Neng Pipit Nurlatipa; Retno Dyah Pekerti
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20075

Abstract

This study aims to examine the effect of profitability, leverage, and firm size on Islamic Social Reporting (ISR) disclosure as a form of sharia accountability in companies listed on the Jakarta Islamic Index (JII) during 2022 - 2024. A quantitative associative approach with purposive sampling was employed, resulting in 20 companies and 60 observations. Secondary data were analyzed using classical assumption tests and multiple linear regression with SPSS version 30. The regression model was transformed using the Cochrane-Orcutt (LAG) method to address autocorrelation. The results show that profitability and firm size have a positive and significant effect on ISR disclosure, while leverage has no significant effect. Simultaneously, the three variables significantly affect ISR disclosure, with an R-squared of 26.1%.
Inflasi, Perdagangan Internasional, dan Kapitalisasi Saham Syariah sebagai Determinan Pertumbuhan Ekonomi Indonesia Periode 2011–2025 Yuni Asri; Datien Eriska Utami
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20112

Abstract

Economic growth is a key indicator of a country’s development success and reflects the economy’s ability to improve the welfare of its people in a sustainable manner. Various macroeconomic and financial factors play a role in determining the dynamics of economic growth, including inflation, international trade, and the development of the Islamic capital market. This study analyzes the effects of inflation, international trade, and Islamic stock market capitalization on Indonesia’s economic growth from 2011 to 2025, incorporating exchange rates and interest rates as control variables. The study employs a quantitative approach using monthly time-series data from January 2011 to December 2025 obtained from the Central Statistics Agency, Bank Indonesia, and the Financial Services Authority. The analysis was conducted using the Autoregressive Distributed Lag (ARDL) model, as it is capable of identifying both short-run and long-run relationships among the variables. The results indicate that all variables exhibit long-run cointegration. In the long-run estimation, inflation has a negative and significant effect on economic growth, while sharia stock market capitalization has a positive and significant effect on economic growth. International trade shows no significant effect in the long run. In short-run estimates, international trade has a significant negative effect at several lag periods, while the exchange rate, as a control variable, shows a significant effect on economic growth. Interest rates have a significant negative effect in the long run but no significant effect in the short run. The research findings underscore the importance of price stability and the strengthening of the Islamic capital market in driving sustainable economic growth in Indonesia. Furthermore, the use of the exchange rate and interest rates as control variables enhances the model’s reliability in explaining the dynamics of Indonesia’s economic growth.

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