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Iqtishoduna: Jurnal Ekonomi Islam
Published by Institut Agama Islam Syarifuddin Wonorejo Lumajang
ISSN : 22525661     EISSN : 24430056     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The focus of the Journal of Syari'ah Economics and Islamic Business all aspects of scientific discussions about Islamic Economics, Syari'ah Banking and Islamic Economic Management ideas covering: 1) research article, 2) conceptual idea, 3) review of the literature, and 4) practical experience.
Arjuna Subject : -
Articles 20 Documents
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Search results for , issue "Vol. 14 No. 1 (2025): April" : 20 Documents clear
Sustainable Consumer Behavior of Halal Cosmetics in Indonesia E-Commerce: A Maslahah-Based Approach Al Farisi, Muhammad Salman; Anwar, Syamsul; Haryono, Slamet; Wahid, Hariyaty Ab
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2674

Abstract

This research aims to analyze whether the consumption of halal cosmetic products has different priority scales based on maslahah orientation and whether subjective attitudes and norms, and technology acceptance affect consumer intentions and behavior based on maslahah elements in the consumption of halal cosmetic products. The research method for this   uses a combination research that combines two approaches to research, namely quantitative and qualitative. The number of samples in the quantitative research were 250 respondents. The number of samples in qualitative research is ten respondents. Data was collected by interviewing the respondents. Quantitative data analysis techniques use structural equation models or Structural Equation Modeling (SEM) which are processed using SmartPLS 3.0 software. The results of this   research show that the conceptual model used in predicting consumer behavior for halal cosmetic products in Indonesia is a model that is built based on a model that integrates the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) by adding the maslahah variable as another predictor in improving better predictive ability of consumer intentions and behavior. The consumer behavior of halal cosmetic products in e-commerce in Indonesia in the perspective of maslahah is included in the category of maslahah tahsiniyat or tertiary needs, which are needed by humans so that life becomes more comfortable and more beautiful. This research also addresses global concerns related to ethical consumption, digital trust, and faith-driven market behavior in emerging economies.
Reconstruction of Sharia Supervisor Frameworks in Islamic Banking: Strengthening to Enforcement Sharia Compliance Hidayatullah, Muhammad Syarif; Azhari, Fathurrahman; Mahmud Yusuf; Muhammad, Aliyu Dahiru
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2729

Abstract

As Islamic banking continues to expand beyond its traditional markets, the integrity of Sharia compliance emerges as a central concern within global financial governance. Nevertheless, much research revealed that Sharia supervision was still weak and not optimal. The research objective of this paper was to formulate a reconstruction of Sharia supervisors in Islamic banking as a solution to the Sharia supervision problem in Islamic banking, which was still considered weak and had not been optimal. This research was qualitative with a library research design. Based on the study conducted, the reconstruction of sharia supervisors as a solution to the problems of sharia supervision was carried out to overcome the problems of competence, independence, and effectiveness of supervisory performance. The reconstruction formulation was related to the certification of the Sharia Supervisory Board with the addition of training material on legislation and legal regulations for business and the financial industry, as well as strengthening the profession, the establishment of Sharia supervisory board regulations with provisions on the right to impose sanctions, then the decentralization of sharia supervisors with the formation of the Sharia Supervisory Secretariat  of representative in the province with authority as regional coordinator.
Maslahah Mursalah: Pendekatan Alternatif Perbankan Syariah dalam Menyelesaikan Krisis Kemanusiaan Rohingya di Aceh: Maslahah Mursalah: An Alternative Approach for Islamic Banks to Addressing the Rohingya Refugee Crisis in Aceh, Indonesia Jailani, Munawar; Abdou, Ousmane Salifou; Danial; Armanda, Dicky; Mardika, Andi; Isamail, Mohamad Zaim
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2856

Abstract

The humanitarian crisis for Rohingya refugees in Aceh has reached its worst levels. Various institutions have attempted to address this crisis, including Islamic banks; however, due to regulations and policies, these institutions are limited in their ability to provide further assistance. This article explores the concept of maslahah mursalah as an alternative approach to policymaking that Islamic banks can use to help alleviate the humanitarian crisis affecting Rohingya refugees in Aceh. This research uses a qualitative descriptive approach. Primary data sources include books discussing the interests of two reformers, while secondary data was collected from newspapers, books, and articles examining Islamic banking in Aceh and issues facing the Rohingya community. The findings of this study indicate that: (1) the principle of maslahah is an Islamic principle that can serve as a basis for Islamic banks to develop policies aimed at assisting the Rohingya in Aceh, as this urgent need is not currently being addressed by these banking institutions. (2) The humanitarian crisis of Rohingya refugees in Aceh is considered a necessary need, according to the definitions established by scholars such as Al-Ghazali, Ibn Ashour, and Al-Shatibi. (3) We believe that the humanitarian crisis of Rohingya refugees in Aceh can be addressed by Islamic banks, which include 28 banks — seven Sharia commercial banks, six Sharia business units, and 15 people's credit banks — from corporate social responsibility funds to help 1,104 Rohingya refugees who are sheltered in four locations across Aceh: Bedi, Sabang, North Aceh, and East Aceh.
Enhancing Economic Empowerment through Productive Zakat: A Case Study of Coastal Communities Cak Kaji Program by BAZNAS, Indonesia ZA, Moh. Ah. Subhan; Wirasabda, Miftahal Anjar; Marpuah, Siti; Ritonga, Iskandar
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2919

Abstract

This study explores the role of productive zakat in fostering sustainable economic empowerment among coastal communities, using the Cak Kaji Program implemented by the National Board of Zakat (BAZNAS) in Gresik, Indonesia. The research examines how zakat, as a core instrument in Islamic economics, can transcend traditional charitable functions and contribute to long-term socioeconomic development. The result is the empowerment through several programs, namely rolling livestock, micro finance and rombong assistance for small seller. This study it can be concluded that the community empowerment program through the distribution of productive zakat carried out by Baznas Gresik is already good, where Baznas Gresik has provided alternative livelihoods, capital access, technology access, markets access, and the collective action development. But there is something that needs to be improved in alternative livelihoods and access to markets. Baznas Gresik needs to add types of empowerment programs so that there are more choices for mustahiq businesses and create a market for the results of mustahiq businesses so that they can be well absorbed by consumers. The study contributes to the broader discourse on the operationalization of Islamic economic principles in contemporary development frameworks, offering insights for policymakers, zakat institutions, and development practitioners worldwide.
Sustainability Activities Disclosure and The Financial Performance: Study of Sharia Compliance Company in Indonesia Puspitasari, Novi; Fauziyah, Hanif; Azis, Norazlin binti Ab; Endhiarto, Tatok
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3098

Abstract

The increasing issues of natural damage remind people of the importance of managing limited natural resources so that companies can use them efficiently, especially in meeting their operating needs. This study was conducted on this phenomenon to determine how sustainability reports affect the company's performance. The population used in this study was 244 Sharia Securities companies during 2018-2022. This study got 27 research samples using a purposive sampling method. This research conducted multiple linear regression analysis methods. Results showed that only the environmental dimension of sustainability disclosure positively affects significantly on company performance. The findings suggest a positive correlation between comprehensive sustainability disclosures and improved financial performance, highlighting the potential for Islamic economic principles to support sustainable development goals. Then this study contributes to the growing body of literature on Islamic finance and corporate responsibility, offering practical implications for policymakers, investors, and Sharia-compliant firms aiming to enhance transparency, accountability, and long-term value creation in a islamic-based economic framework.
إدارة الوقف الزراعي لمعهد دار السلام كونتور بعقد الإجارة والمزارعة على تحليل سواوت: The Management of Waqf Fields at Pondok Modern Darussalam Gontor (PMDG) Based on Ijarah and Muzara’ah Contract: SWOT Analysis Jamal, Mulyono; Wibowo, Hendri Setiyo; Zahro', Khurun'in; Cahyo, Eko Nur
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2617

Abstract

Efforts to manage agricultural waqf lands are the right step towards increasing the productivity of waqf lands. This study aims to determine the management of the agricultural waqf of the Universitas Darussalam Gontor through lease and sharecropping contracts. This is a qualitative field study conducted at the Universitas Darussalam Gontor, Indonesia. In collecting data, the researcher used observation, interviews, and documents, which were then analyzed using the SWOT approach. The results of this study show that the agricultural endowment management of the Universitas Darussalam Gontor through lease contracts is located in the areas of Fonoroko, Madiun, Kediri, Nganjuk, and Jember, while its management through sharecropping contracts is located in the Mantingan area. The management of agricultural endowments through lease and sharecropping contracts for the Universitas Darussalam Gontor helps the community's economy and welfare because the price of agricultural endowment leases is lower than other agricultural prices.
Circular Causation Model: Intellectual Capital, Islamic Financial Risk, And Islamic Financial Performance Relationship At Islamic Commercial Banks Azwirman; Meutia, Inten; Novriadi; Yaacob, Zulnaidi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3146

Abstract

The aim of this research is to investigate how the intellectual capital, Islamic financial risk, and Islamic financial performance are interconnected within Islamic commercial banks, using a circular causation model. The study's population comprises all Islamic commercial banks listed by Bank Indonesia from 2015 to 2020. The sample selection method employed is purposive sampling. A total of 48 annual reports from various companies were analyzed using the circular causation model, and the causal relationships between these variables were explored through simultaneous equations and dynamic Two Stage Least Square (2SLS) methods. The analytical software utilized for this study is EVIEWS 9. The selected samples encompass Bank Syariah Mandiri, Bank Panin Syariah, Bank BNI Syariah, Bank BRI Syariah, Bank Bukopin Syariah, Bank Mega Syariah, Bank Muamalat, and Bank BCA Syariah, for the period spanning from 2015 to 2020.The research findings suggest that Intellectual Capital has no effect on Profit Sharing Ratio and Zakat Performance Ratio. Additionally, the financing, liquidity, capital, and operational risk do not exert any effect on Zakat Performance Ratio, Profit Sharing Ratio, or Equitable Distribution Ratio. From a Circular Causation perspective (TSR), Zakat Performance and Profit-Sharing Ratio, as well as the Equitable Distribution Ratio do not exert any effect on Intellectual Capital, financing, liquidity, capital, and operational risk. Furthermore, Intellectual Capital did not have an effect on financing, capital, and operational risk. Conversely, financing, capital, and operational do not affect Intellectual Capital.
The Development of Halal Value Chain Based on a City in Indonesia Sochimin; Wildan, Muhammad; Dahlan, Ahmad; Aprianto, Naerul Edwin Kiky; Hamdan, Muhammad Sirajuddin Qahtan
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3205

Abstract

This paper aims to answer the halal value chain phenomenon that is developing in several cities in Indonesia. However, the study focuses only on Purwokerto City, where the city center in Banyumas Raya has succeeded in developing various fields, including economics, education, and industry. One of the exciting things about this development is the potential of the halal value chain, especially in three main aspects: the halal food sector, halal fashion, and Islamic financial institutions. This article uses field research and qualitative descriptive analysis; the research data shows that this development has yet to become a force supported by policy, public understanding, and business actors regarding halal aspects. With a qualitative descriptive nature supported by SWOT analysis, this article provides an overview that, conceptually, Purwokerto City has tremendous and promising potential in developing the halal value chain. However, this potential is still sporadic and has not received attention from policymakers to develop Purwokerto City as a "Halal City Area" in Banyumas Raya, Indonesia.
Advancing Sustainable Economic Empowerment in Pesantren by Community-Based Development Theory Muiz, Abdul; Aini, Siti Qurratul; Noh , Mohd Shahid Bin Mohd
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.1803

Abstract

The sustainability of Pesantren is increasingly challenged by financial limitations, especially in rural areas where state support and institutional funding are minimal. This study examines the viability of ensuring pesantren sustainability through the empowerment of the people’s economy, framed by Community-Based Development Theory. As globally, educational institutions grapple with socioeconomic inequality and resource scarcity, this research offers a contextually grounded yet globally relevant model for faith-based community empowerment. Drawing on a case study of Al Hasan I Pesantren in Jember, Indonesia, the study explores how economic self-reliance initiatives—such as micro-enterprises, agricultural development, and vocational training—are integrated with religious education to build institutional resilience and local economic capacity. The novelty of this research lies in its interdisciplinary approach, combining Islamic economics with grassroots development theory to address both educational sustainability and economic justice. Findings reveal that pesantren can function as effective agents of social transformation by mobilizing community participation, Islamic ethical values, and economic innovation. This paper contributes to global discussions on alternative development strategies and offers a replicable model for similar institutions in Muslim-majority countries seeking sustainable pathways rooted in religious and communal principles.
POTENSI RISET MASA DEPAN DALAM KONTEKS RIBA Majduddin, Muhammad; Nadjib, Muhammad; Asnawi, Nur; Farid, Muhammad; Danila, Nevi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2465

Abstract

This paper investigates the changing function of digital zakat inside Islamic social finance and emphasizes its ability to solve economic inequity and poverty in environments with a majority of Muslims. While zakat systems are fundamental to social justice, conventional management approaches struggle with inefficiency, lack of openness, and low public confidence. Digital technologies include blockchain, artificial intelligence, and integrated zakat platforms provide interesting answers with the rise of financial technology, but need appropriate alignment with maqashid al-shariah and governance systems to guarantee ethical outputs. This study maps important theme trends, methodological developments, and current research gaps in digital zakat studies utilizing a Systematic Literature Review (SLR) paired with bibliometric analysis. The results highlight the need for inclusive, data-driven, sharia-compliant digital zakat systems that strike a balance between social and ethical issues and technical developments. This paper offers both theoretical analysis and pragmatic suggestions for improving responsible zakat administration

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