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INDONESIA
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
ISSN : 23561866     EISSN : 26148838     DOI : -
Core Subject : Economy, Science,
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews. The spread of Islamic Economics include: 1. Islamic Finance and Capital Market 2. Islamic Banking 3. Management of Islamic Business and Entrepenuership 4. Islamic Financial Institution non Bank�
Articles 305 Documents
INFLUENCE OF WORK ENVIRONMENT, WORK-LIFE BALANCE, AND LEADERSHIP ON EMPLOYEE PERFORMANCE IN ISLAMIC BUSINESS PERSPECTIVE Serliana Yulia; Ahmad Zuliansyah; Yeni Susanti
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9245

Abstract

This study aims to analyze the influence of work environment, work-life balance, and leadership on employee performance from the perspective of an Islamic business. The underlying phenomenon is the importance of creating a conducive work environment, maintaining a balance between work and personal life, and applying effective leadership to enhance employee performance in line with the principles of Islamic business. The research employed a quantitative approach using multiple linear regression analysis and a saturated sampling technique, in which all employees were included as samples. Data were collected through questionnaires distributed to 40 respondents who are employees at the research site. The findings reveal that both partially and simultaneously, the variables of work environment, work-life balance, and leadership have a positive and significant effect on employee performance. From the perspective of Islamic business, these factors align with values such as ihsan (striving for the best quality of work), amanah (responsibility), and adl (justice), which foster blessings and productivity in the workplace. The conclusion emphasizes that implementing a comfortable work environment, ensuring proper work-life balance, and practicing fair and wise leadership not only improve employee performance but also contribute to establishing a work climate consistent with Sharia principles.
ISLAMIC ECONOMIC VALUES ANALYSIS OF THE EFFECT OF WAGES, INVESTMENT, AND ICOR ON EMPLOYMENT IN LAMPUNG PROVINCE Muhammad Amir Faiz; Nurlaili Nurlaili; Yulistia Devi
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9267

Abstract

Development planning is essentially determined by the ability to secure financing for the resources to be invested in order to achieve the desired level of growth and prosperity. ICOR is a comparative value that provides information on how much investment is needed to increase economic output. This study aims to analyze the values of Islamic economics and the influence of wages, investment, and ICOR on labor absorption in Lampung Province. Quantitative research is used to prove a theory, whether it be the influence or relationship of a variable. In this study, the researcher already had a problem to investigate, so the researcher tried to find the root cause of the problem. The results of this study indicate that the wage level variable has a positive and significant effect on labor absorption in Lampung Province for the period 2014-2023. The inflation variable has a positive and insignificant effect on labor absorption in Lampung Province for the period 2014-2023. The ICOR variable has a positive and insignificant effect on labor absorption in Lampung Province for the period 2014-2023. The variables of wage level, investment, and incremental capital output ratio (ICOR) simultaneously have no significant effect on labor absorption in Lampung Province for the period 2014-2023.
EXCHANGE RATE VOLATILITY, IMPORT, AND EXPORT PERFORMANCE IN FIVE ASEAN COUNTRIES A PANEL DATA ANALYSIS FROM A ISLAMIC ECONOMIC PERSPECTIVE (2000-2024): A PANEL DATA ANALYSIS FROM A ISLAMIC ECONOMIC PERSPECTIVE (2000-2024) Alifia Putri Salsabila; Evi Ekawati; Taufiqur Rahman
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9509

Abstract

The global economic crisis caused a decline in the value of the currencies of 5 ASEAN countries which had an impact on the volume of exports and imports. This research aims to analyze the relationship between exchange rate volatility and imports on exports in five ASEAN countries, namely Indonesia, Malaysia, Thailand, the Philippines, and Singapore, from an Islamic economic perspective. The research employs a quantitative approach using panel data covering the period from 2000 to 2024. Data analysis was conducted using Eviews software through the selection of the best model among the Common Effect, Fixed Effect, and Random Effect models, followed by Chow and Hausman tests. The results indicate that exchange rate volatility and imports have a positive and significant relationship with exports in the ASEAN region. These findings suggest that increased imports of capital goods and raw materials can stimulate export growth, while stable exchange rate conditions enhance the competitiveness of international trade. From an Islamic economic perspective, these results reflect the principles of justice and balance in cross-country economic activities.
IMPLEMENTATION OF GOOD ZAKAT GOVERNANCE IN ZIS MANAGEMENT: A CASE STUDY OF BAZNAS, BARRU DISTRICT Rabiatul Adawiyah; Andi Bahri; Zainal Said; Hannani Hannani; Suarning Suarning
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9517

Abstract

This study aims to analyze the implementation of Good Zakat Governance (GZG) in the management of zakat, infaq, and alms (ZIS) at BAZNAS Barru Regency. The background of this study is based on the increase in ZIS collection every year, although it is still faced with internal obstacles such as limited human resources and field coordination, as well as external challenges in the form of the community's economic conditions. This study focuses on the application of GZG principles that include transparency, accountability, responsibility, independence, and fairness in the planning, implementation, and supervision of ZIS management. The research method used is a qualitative descriptive approach with a case study approach, through interviews, observations, and documentation at BAZNAS Barru Regency. The results show that the principle of transparency is implemented through a SIMBA-based reporting system and PSAK 109, and accountability is realized through internal and external audits. Independence is strengthened by cooperation between BAZNAS, local governments, and the private sector, while the principle of justice is reflected in the distribution of zakat according to the needs of mustahik in various regions. However, limited human resources, low community participation, and a manual verification system remain the main obstacles. This research contributes to strengthening zakat governance at the regional level and enriches academic studies on the implementation of Good Zakat Governance in Indonesia.
EFFECT OF TRANSPARENCY, CASHBACK, AND SECURITY ON INTEREST IN USING GOPAY AS A MEANS OF PAYMENT Niken Pratami; Ahmad Zuliansyah; Anas Malik
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9660

Abstract

This study aims to analyze the influence of Transparency, Cashback, and Security on Generation Z's interest in making e-money payments on Go-Pay. The research methodology used is quantitative descriptive, using the Slovin formula to obtain a population of 100 Generation Z people in Bandar Lampung. The data analysis method used is the data validity test, data reliability test, hypothesis test, and coefficient of determination (R2). The results of the study show that Transparency and security have a positive and significant effect on Generation Z's interest in making e-money payments, with the value of the original sample transparency variable -0.117, the t-statistic value of 2.352, which exceeds the value of 1.96, and the p-value of 0.019, which is smaller than 0.05. Likewise, with the security variable, the original sample value is 0.087, the statistic is 2.945> 1.96 with a p-value of 0.003. On the other hand, the Cashback variable does not have a positive effect on increasing the interest of Generation Z in making payments via e-money, with an original sample value of -0.117, a t-statistic value of 2.352, which is greater than the value of 1.96, and a p-value of 0.019, which is smaller than 0.05.
FLUCTUATIONS IN THE PRICE OF RESIN AND QUALITY ON THE INCOME LEVEL OF FARMERS DAMAR KRUI WEST COAST DISTRICT: PERSPECTIVE SHARIA BUSINESS MANAGEMENT Dani Ramdani; Madnasir Madnasir; Dimas Pratomo
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9734

Abstract

This study aims to analyze the influence of damar price fluctuations and damar quality on the income level of damar farmers in Krui District, Pesisir Barat Regency. The research employed a quantitative approach using a survey method, in which questionnaires were distributed to farmers who met the criteria as respondents. Data analysis was conducted using the Partial Least Square (PLS) method to determine the extent to which each independent variable contributes to the dependent variable. The findings indicate that price fluctuations have a positive and significant effect on farmers’ income, meaning that market price dynamics both increases and decreases directly affect the earnings received by damar farmers. In addition, damar quality also shows a positive and significant influence on income, demonstrating that higher resin quality increases both the selling value and the competitiveness of the commodity.  Meanwhile, from an Islamic economic perspective, the buying and selling of damar, as long as it is carried out fairly, transparently, and free from elements of gharar, is considered a permissible form of muamalah that brings blessings to its practitioners.
MAPPING ECONOMIC DEVELOPMENT TRENDS IN ISLAMIC ECONOMICS: A SYSTEMATIC LITERATURE REVIEW Al Maulud; Umrotul Khasanah; Ismail Ismail
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9918

Abstract

This study aims to map the development of research on economic development in Islamic economics published in reputable Scopus-indexed international journals during the period 2016–2025. Using a Systematic Literature Review (SLR) approach based on the PRISMA protocol, this study analyzes publication trends, the distribution of authors and institutions, the characteristics of topic clusters, and the direction of research innovation. The findings show that publications related to Islamic economic development have increased significantly, especially after 2020, with the largest contributions coming from Indonesia and Malaysia. Analysis using VOSviewer and Rstudio identified nine main research clusters, which include the issues of maqasid al-shariah, sustainability, sharia governance, the halal industry, green investment, zakat and community empowerment, as well as energy and the environment. In addition, the visualization of topic novelty reveals a shift in research focus from normative themes to more applied issues such as the halal supply chain, ESG, energy management, and Islamic value-based sustainable development governance models. The results of the study confirm that Islamic economics is developing as a multidisciplinary paradigm capable of responding to global challenges in the context of sustainable development. This study contributes to providing a map of knowledge and the direction of development of Islamic economic studies, although it is limited by the use of a single database and specific selection criteria. Recommendations for further research include expanding the scope of the database and combining the SLR method with in-depth qualitative analysis to identify research gaps and strengthen the theoretical construction of Islamic economic development.
RECONSTRUCTION OF TABARRU' FUND GOVERNANCE THROUGH QARD CONTRACT AT ASKRIDA SYARIAH INSURANCE Soeharjoto Soeharjoto; Debbie Aryani Tribudhi; Deni Mukti Hidayat; Adi Rosyadi; Teguh Supriyadi; Saiful Ali
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9957

Abstract

Aim of this research is to analyze the role of the qard contract in sustaining the tabarru’ fund at Askrida Syariah Insurance. Utilizing a descriptive qualitative approach through literature review and operational practices of Islamic insurance, findings reveal that the reconstruction of the qard contract not only maintained underwriting discipline but also enhanced the resilience of tabarru' funds, improved governance quality, and reinforced the maqasid al-shariah orientation in contemporary Islamic insurance practices. Tabarru' funds face risks from underwriting deficits due to uncertainties in claims, participant dynamics, and investment yield volatility. The qard contract at Askrida Syariah Insurance acts as a liquidity buffer, maintaining claim payments while preserving the social function of the tabarru' fund. From a fiqh mu'amalah perspective, the qard is free from usury, gharar, and maisir, embodying the principles of ta'awun and distributive justice. Analysis of Islamic law objectives indicates that qard significantly contributes to wealth protection, fair risk distribution, and promoting the collective good. This research enriches sharia insurance literature by highlighting that the sustainability of tabarru' funds should not be evaluated only on contractual compliance but rather through the lens of maqasid-based governance.  Its practical contribution offers a conceptual framework for regulators, Islamic insurance firms, and Sharia Supervisory Boards to develop measurable, transparent, and long-term qard policies. This aims to mitigate moral hazard and bolster the Islamic insurance system's resilience. The study calls for enhanced governance guidelines regarding qard use in tabarru’ fund management, stressing the need for clearer regulatory standards, increased transparency, and improved risk management practices to ensure financial stability and sustainability in Islamic insurance operations.
ANALYSIS OF INDONESIA'S NATURAL RUBBER COMMODITY EXPORTS TO THE 5 MAIN DESTINATION COUNTRIES FROM AN ISLAMIC ECONOMIC PERSPECTIVE YEAR 2016-2025 Arrohmanza, Arrohmanza; Bahtiar, M. Yusuf; Ermawati, Liya
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9964

Abstract

This study aims to analyze the influence of natural rubber production variables, world rubber prices, and exchange rates (exchange rates) on the value of Indonesia's rubber exports in the 2016-2025 period from an Islamic economic perspective. Indonesia is the world's main producer of rubber, but global price fluctuations and exchange rate instability pose a significant challenge to the welfare of farmers and the country's foreign exchange. The research method used was quantitative with a multiple linear regression model using the EViews 10 software device. The results of the study show that partially, the variables of natural rubber production (X1) and international rubber prices (X2) have a positive and significant effect on the export value (Y). In contrast, the exchange rate variable (X3) did not have a significant influence on the value of rubber exports in that period. Simultaneously, the three independent variables had a significant effect on the export value with the ability to explain the data variation (Adjusted R Square) of 87.8%. From the perspective of Islamic economics, these findings indicate the dominance of the real sector (production) over the monetary sector, which is in line with the principles of maslahah (benefit) and distributive justice for smallholders through a transparent pricing mechanism (thaman al-mithl) without the element of speculation (gharar).
FUTURES GOLD WAQF ACCOUNTING: CHALLENGES AND OPPORTUNITIES IN SHARIA FINANCIAL REPORTING Santi Deswita; Himmatul Khairi; Septria Susanti; Muhammad Rais
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9968

Abstract

Term gold waqf is an innovative waqf practice that has developed in society with the aim of increasing the productive potential of waqf assets. However, the application of accounting for term gold waqf still faces challenges in sharia financial reporting. This article aims to describe and analyze the challenges and opportunities in sharia financial reporting for term gold waqf. The method used is a descriptive qualitative study. The research findings indicate that the main challenge in Islamic financial reporting is the absence of specific reporting standards governing the recognition, measurement, presentation, and reporting of gold endowment futures. Additionally, the lack of human resource competence in Islamic accounting, as well as gold price fluctuations, pose challenges for endowment management institutions. On the other hand, there are also opportunities to improve Islamic financial literacy, namely through regulatory support or the development of PSAK 112 in line with contemporary waqf practices. The potential for partnerships between waqf management institutions and Islamic financial institutions, as well as Islamic financial reporting based on Fintech, provides opportunities for accounting for gold waqf. This research is expected to serve as a foundation for the development of accounting standards, particularly PSAK 112, and as a technical guideline for the recognition, measurement, presentation, and disclosure of accountable and sharia-compliant gold wakaf futures