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Economica: Jurnal Ekonomi Islam
Published by Universitas Islam Negeri Walisongo Semarang
ISSN : 20859325     EISSN : -     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
EEconomica: Jurnal Ekonomi Islam is a scientific journal in the field of Islamic economics studies published twice a year by the Institute of Islamic Economic Research and Development (LP2EI), Faculty of Islamic Economics and Business UIN Walisongo Semarang. The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Islamic Economics themes which cover Islamic Finance, Islamic Banking, Islamic Accounting, Islamic Marketing, also Behavioral Economics, Management, and Human Resources in Islamic perspective.
Arjuna Subject : -
Articles 366 Documents
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Prevention of Tabzir in Muslim Households Food Consumption Lubis, Deni; Rodoni, Ahmad; Amalia, Euis
Economica: Jurnal Ekonomi Islam Vol. 13 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2022.13.1.13355

Abstract

Islam forbids tabzir (wasteful behavior) concerning food and all activities. However, Indonesia, which has a Muslim-majority population, is among the countries with the highest levels of food loss and waste globally. Food waste has a detrimental impact on the environment, economy, human health, and food security, hindering the achievement of the SDGs. This study aims to examine Muslim households' consumption patterns and identify food waste prevention strategies. A qualitative SWOT-ANP technique was applied using nine respondents, including experts, academics, and practitioners. The findings suggest that households, from an internal perspective, should prioritize sharing surplus food with those in need, as well as adopting thoughtful shopping and cooking habits, avoiding the tendency to over-purchase or over-prepare food. Three external strategies were identified: (1) campaigns by governments, agencies, and communities to raise awareness of food waste's negative effects; (2) education on proper food processing, storage, and management; (3) policies regulating food waste prevention and management. Ultimately, preventing food waste behavior requires the collaboration of all parties, including the government, religious authorities, communities, and households.
Harnessing the Potential of Halal Tourism: Strategies for Sustainable Economic Development in Central Java, Indonesia Aniqoh, Nur Aini Fitriya Ardiani; Tayob, Shaheed
Economica: Jurnal Ekonomi Islam Vol. 13 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2022.13.1.13575

Abstract

This study explores strategies for leveraging halal tourism to promote sustainable economic development in Central Java, Indonesia. As a pilot province for halal tourism, Central Java offers a unique case within this growing market segment. Using qualitative methods, the research integrates primary data from stakeholder interviews with secondary data from local tourism records. The findings indicate that while the halal tourism sector in Central Java shows promise, there are significant opportunities for further development. Key strategies identified include segmenting tourist destinations into historical, nature, and cultural categories, and creating regional tourist routes to improve accessibility and enhance the visitor experience. This study stands out by linking halal tourism with sustainable economic growth, aligned with the G20 agenda, providing novel insights and practical recommendations for policymakers and industry stakeholders.
Rethinking Human Development: Contributions of Mahbub Ul Haq, Amartya Sen, and Umer Chapra to Conventional and Islamic Indices Jannah, Nurul; Tarigan, Azhari Akmal; Helmi, Muhammad; Harahap, Fasthabiqul Ambiya
Economica: Jurnal Ekonomi Islam Vol. 13 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2022.13.2.13576

Abstract

This study examines the evolution of human development measurements by comparing the Human Development Index (HDI) and the Islamic Human Development Index (IHDI). The HDI, developed by Mahbub Ul Haq and Amartya Sen, assesses life expectancy, education, and income but has been criticized for overlooking ethical and spiritual dimensions. In response, Umer Chapra proposed the IHDI, which integrates *maqasid al-shari'ah* (objectives of Islamic law), emphasizing religion, intellect, life, lineage, and wealth. Using a descriptive qualitative approach, this study analyzes literature on the HDI and IHDI, assessing their conceptual frameworks and applications. Findings indicate that while the HDI provides a broad measure of well-being, the IHDI offers a more holistic approach by incorporating ethical and spiritual values, though its implementation remains underdeveloped. The study highlights the growing need for development indices that reflect both material and non-material aspects of well-being, as human progress extends beyond economic indicators. To achieve a comprehensive measure of development, future research should explore the practical application of the IHDI, ensuring it effectively captures the multidimensional nature of human flourishing.
Optimizing Zakat Management: The Agricultural Sector’s Role in Poverty Reduction in Indonesia and Malaysia Mukhlis, Mukhlis; Zaimsyah, Annisa Masruri; Ibrahim, Patmawati Bte Hj; Marliyah, Marliyah; Siregar, Pani Akhiruddin
Economica: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2023.14.1.13979

Abstract

The development of welfare systems and income tax in the 20th century shows religious practices in poverty alleviation, especially zakat in Islamic tradition. In Indonesia and Malaysia, zakat management is an effort in poverty alleviation, but challenges remain, especially in the centralized system in Malaysia. This study aims to examine the effectiveness of agricultural zakat management in Indonesia and Malaysia, including comparing its implementation and impact in the agricultural sector. This study uses a qualitative method, using a comprehensive literature review and content analysis based on Creswell's qualitative research framework. The results of this study indicate that agricultural Zakat has significant potential to increase zakat income and support poverty alleviation. In Indonesia, where agriculture is a major economic sector, the impact is very prominent. However, better governance and digital integration are needed for optimization. Collaboration between the government, zakat institutions, and the community is essential in order to maximize the role of zakat in economic empowerment. This study contributes to the comparative analysis of zakat management in the two countries and highlights the need for local strategies to increase its effectiveness in poverty alleviation.
Reimagining Economic Wellbeing and Justice: The Wasaṭiyya Framework in Islamic Economics Azzuhri, Anggi; Fadhil, Haidar Masyhur
Economica: Jurnal Ekonomi Islam Vol. 13 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2022.13.2.14139

Abstract

This article explores the foundations and instruments of Islamic economics, with a focus on the wasaṭiyya (moderation) mindset. The concept of Iqtiṣād, which signifies balance and fairness, lies at the core of Islamic economic principles, as reflected in the Qur’ān and developed by scholars such as Al-Ghazālī, Ibn Khaldūn, and Bāqir Al-Ṣadr. Bāqir Al-Ṣadr positions Islamic economics as a middle path between capitalism and socialism, advocating an ethical system that promotes justice and sustainable growth. The study examines key financial instruments—zakāt, waqf, kharāj, jizya, and sukūk—which are designed to reduce poverty, promote wealth circulation, and ensure fair resource distribution. It also addresses challenges such as economic crises, regulatory failures, and societal greed, which threaten the sustainability of wellbeing. Through an analysis of primary Islamic texts and the works of major scholars, this article compares Islamic economic thought with capitalist and socialist models, highlighting its unique approach to wellbeing and justice. Modern scholarly contributions further enhance the discussion, providing insights into the practical applications of these principles today. Ultimately, the wasaṭiyya framework is shown to offer a balanced and resilient framework for addressing contemporary economic challenges, positioning Islamic economics as a viable alternative to conventional systems in the pursuit of human wellbeing and economic justice.
Ethnomethodological Insights into Hybrid Contract Practices in Islamic Accounting Annurria, Wanti; Dahlifah, Dahlifah; Mais, Rimi Gusliana
Economica: Jurnal Ekonomi Islam Vol. 13 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2022.13.2.14142

Abstract

This study aims to explore the implementation of Sharia accounting for hybrid contract financing at PT Bank Syariah Indonesia Tbk., where several contracts are not yet regulated under current Sharia Accounting Standards. The focus of this research is to identify how these hybrid contracts align with Sharia principles and the existing regulatory framework while assessing the practical challenges faced by Islamic financial institutions. The primary data sources include direct observations and in-depth interviews with informants, specifically employees of PT Bank Syariah Indonesia Tbk., who provide insights into the operationalization of Sharia accounting in practice. This research adopts a qualitative approach with an interpretive paradigm, utilizing the ethnomethodology method to conduct an in-depth analysis of indexicality, reflexivity, and accountability within the accounting processes. The findings reveal that the application of Sharia accounting in hybrid contract financing at PT Bank Syariah Indonesia Tbk. represents a form of innovation that consistently aligns with regulations, Sharia principles, and Sharia accounting standards. Despite the absence of comprehensive standards, the bank effectively adapts existing guidelines to manage these hybrid contracts realistically. To support the ongoing development of Islamic banking in Indonesia, it is imperative for regulators and standards boards to establish detailed rules and guidelines for Sharia accounting in hybrid contract financing, ensuring uniformity and transparency across the industry.
Can Social Media Drive Tax Compliance? Insights from Muslim Generation Z, Millennials, and Sharia Perspectives Setiawan, Ananda; Arwani, Agus
Economica: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2023.14.1.14803

Abstract

This study aims to test whether digital transformation using social media attributes can push towards compliance with tax regulations and provisions. This type of research is quantitative and the analysis method uses a partial least squares structural equation modelling (PLS-SEM) approach. Data were obtained from an online questionnaire of 128 respondents and processed using the Smart PLS tool. The results of the study found that tax literacy has a positive effect on tax compliance. The use of social media has a positive relationship with tax compliance, eventually, the moderation model of social media use is not able to strengthen the relationship between tax literacy and tax compliance. First, this study examines the potential for digital transformation and information disruption in the era of the industrial revolution 4.0 with social media attributes as leverage and drivers of compliance. Second, this study chose subjects in the Moslem digital generation (Muslim generation z and millennials) because they tend to be more responsive in receiving information, are drivers of innovation in the digital era, and have the potential to become taxpayers in the future.
Usury and The Hijrah from Ribā Movement in Indonesia: An Interpretative Phenomenological Inquiry Wasyith, Wasyith; Kuswanjono, Arqom; Dumairy, Dumairy
Economica: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2023.14.1.16084

Abstract

Discussions about usury often spark long debates, as well as raise ambivalence. There has been a lot of literature highlighting the dynamics of this issue with various emphases. With the growing discourse on the establishment of Islamic economics in Indonesia, the Hijrah from Ribā movement originating from the grassroots is interesting to observe. However, there is still little literature that explores their personal world of experiences. This study seeks to understand how Islamic economic activists view usury. Three informants from the Special Region of Yogyakarta (DIY) Indonesia were selected for this study to be interviewed in a semi-structured manner. Interview transcripts were reviewed qualitatively using the IPA (Interpretative Phenomenological Analysis) approach. Data analysis revealed five superordinate themes: (1) business as usual, (2) a turning point, (3) learning process and role of the MUI fatwa, (4) post-hijrah spiritual experience, and (5) creative action: beyond debate. The findings of this study demonstrate the complexity of the psycho-social economic dimension, which has been neglected and is often ignored in the realm of modern positivism culture, which assumes economic reality to be autonomous and deterministic. Some methodological notes were also put forward to provide another facet in the development of Islamic economics research.
How to Increase Foreign Direct Investment Inflows in OIC Countries: A Green Economy Model Azzaki, Muhammad Adnan
Economica: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2023.14.1.18160

Abstract

OIC countries face the challenge of attracting Foreign Direct Investment (FDI) while ensuring sustainable economic growth. In practice, traditional investment strategies ignore the role of environmental policies and governance in investor decision-making. This study aims to determine how green economic policies and institutional quality can influence FDI inflows in OIC countries to promote economic resilience and sustainability. This research uses explorative qualitative methods with several case studies to assess the relationship between governance, economic policy, and environmental sustainability. The results of this study suggest that strong institutions, transparency, and well-structured green policies can increase investor confidence. In addition, countries with stable political conditions, anti-corruption measures, and regulatory availability can attract more FDI, especially in the green sector. However, inefficient governance, environmental degradation, and inconsistent policies hinder investment in many OIC countries. This study implies that the OIC Government should strengthen the institutional framework, promote sustainable economic policies, and create a stable business environment. In addition, investing in green infrastructure and encouraging private sector involvement in environmentally friendly industries will increase FDI and drive long-term economic growth.
Developing Sustainable Hajj Funds: Innovative Cash Waqf Investment Models Fuadi, Nasrul Fahmi Zaki; Farida, Dessy Noor; Saadah, Naili; Ramadhani, Cintya Cindy Melania; Imron, Ali
Economica: Jurnal Ekonomi Islam Vol. 13 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2022.13.2.19026

Abstract

The Indonesian Sharia Economic Masterplan (MEKSI) 2019-2024 presents a detailed plan for the growth of the Islamic financial industry. It focuses on combining the fiscal, commercial, and ZISWAF (Zakat, Infaq, Sadaqah, and Waqf) sectors to promote economic inclusivity. The objective of this study is to assess the management mechanism of the Hajj Fund by BPKH and investigate alternative investment models that make use of cash waqf to enhance the efficiency of fund management. The technique encompasses an extensive examination of existing literature, both qualitative and quantitative evaluations, interviews with relevant stakeholders, and a comparative analysis of successful models implemented in other countries. Financial modeling is utilized to simulate the effects of various asset allocation methods. The results suggest that integrating cash waqf into BPKH's current procedures can lead to considerable improvements. Cash waqf offers higher financial returns and larger social welfare benefits through targeted investments in Sharia-compliant financial instruments such as Sukuk. The iterative process of allocating and reinvesting income guarantees the long-term viability and expansion of Hajj funds. The study highlights the capacity of cash waqf to strengthen financial stability and social influence, in accordance with Islamic principles and promoting economic growth. These findings have significant ramifications for politicians and financial managers in enhancing the management of Hajj funds to more effectively cater to the needs of the Muslim community.

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