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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
 1   2 
Search results for , issue "Vol. 14 No. 1 (2025): April" : 20 Documents clear
Innovating Halal Assurance in Individual Broiler Chicken Slaughterhouses: A Model for Ethical and Decentralized Meat Processing Lusianti, Dina; Yasin, Rozaq Muhammad; 'Ula, Ahmad Nilnal Munachifdlil
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.v14i1.2597

Abstract

Chicken is the most widely consumed source of animal protein in Indonesia. However, individual broiler chicken slaughter practices often prioritize consumer satisfaction and high consumption over halal compliance and health standards. This study highlights a critical gap in halal assurance, particularly within informal or individual slaughtering systems, which are often overlooked in previous research that focuses on large-scale or mechanized slaughterhouses for cattle. This research aims to develop a business model and standard operating procedure (SOP) for halal assurance management specifically tailored to individual broiler chicken slaughterhouses. Using a mixed-methods approach, the study engages stakeholders including slaughterhouse communities, the Ministry of Religious Affairs, the Animal Husbandry Service, Islamic Higher Education (Halal Study Centers), and Islamic law experts. The findings contribute to the formulation of practical guidelines for ensuring halal, safe, healthy, and high-quality (ASUH) chicken products. Globally, this study addresses the increasing demand for ethical and religiously compliant food systems, offering a model that integrates halal principles into decentralized meat processing. Its implications support consumer protection, supply chain transparency, and the promotion of ethical food practices in both Muslim-majority and international markets concerned with halal certification and food integrity.
Critical Study of Bank Interest Using Double Movement Hermeneutics from the Perspective of Fazlur Rahman Nihayah, Ana Zahrotun; Musahadi; Muhlis; Rifqi, Lathif Hanafir
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.v14i1.2852

Abstract

This study discusses the practice of bank interest using the double movement hermeneutic approach developed by Fazlur Rahman. This approach consists of two main stages: first, reconstructing the social and historical context in which the verses on usury were revealed to understand the moral and sociological background of the prohibition; second, updating the universal moral values contained in the verses to make them relevant to modern life and economic system. This study uses a qualitative method with an in-depth literature study approach to the works of Fazlur Rahman, academic literature, and verses of the Qur'an related to usury. The results of the study show that bank interest cannot be classified as usury unless it contains elements of injustice and exploitation. In a modern profit-oriented financial system, interest is seen as a form of compensation for the risk and service of using funds. This insight has global relevance as the contemporary Islamic financial system continues to face challenges in bridging Shari'ah principles with the realities of the modern economy.
Cashless Muslim Society Transformation Strategy Harahap, Ramadhan; Andri Soemitra; Ridwan, Muhammad
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.v14i1.2873

Abstract

This study delves into the strategic transformation of Muslim communities into cashless societies, with a specific focus on the determinants of user acceptance and behavioral influences. Embracing a comprehensive approach, the research thoroughly examines existing literature, unraveling the inherent complexities of this societal shift. Meticulous detailing of key findings captures the factors shaping user acceptance within the context of a theoretical model situated in a broader conceptual framework. The research methodology employs tailored open-ended questions to explore Muslim user acceptance, ensuring meticulous transcription and in-depth analysis of interview data for result reliability. The outcomes highlight dynamics at play, challenging conventional assumptions by underscoring the significance of pull factors in driving acceptance. Implications derived from this research offer actionable insights for practitioners and contribute substantively to the existing literature on Muslim societal transformation. The findings affirm the relevance of the adopted theoretical framework, providing a lens through which to interpret and navigate evolving Muslim consumer behavior in the transition toward cashless societies.
Strategy for Disclosure of Sustainability Reports for Companies Registered as Sharia Issuers in North Sumatra Province Hayati, Isra; Asmuni
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.v14i1.2893

Abstract

This study investigates the challenges, solutions, strategies, and Sustainability Report models among sharia-compliant companies listed in North Sumatra, Indonesia. Using a descriptive qualitative approach and Analytical Network Process (ANP) as the analytical tool, data were gathered from seven experts and practitioners through interviews and ANP questionnaires. Supplementary insights were drawn from national and international journal sources on sustainability reporting. The study identifies key problem areas with varying agreement levels: operational issues (53%), OJK-related challenges (36%), community concerns (26%), human resources (3%), and supervision (2%). Operational barriers include IT readiness, data availability, and lack of roadmaps. OJK issues focus on unclear policies, weak enforcement, and political influence. Proposed solutions include strengthening IT infrastructure (18%), improving HR competencies (14%), and enhancing supervision through sharia compliance and collaboration (79%). External solutions involve policy reform, data integration, and technical guidance by OJK (21%), alongside limited community-based strategies (2%). Strategically, the study recommends increased synergy between OJK, stakeholders, and global frameworks like GRI, as well as greater education and socialization efforts for sharia issuers. The findings contribute to the global discourse on sustainable finance by highlighting localized barriers and actionable solutions for advancing ESG practices in Islamic finance.
Apakah Dewan Pengawas Syariah Berkontribusi pada Model Pendeteksian Kecurangan Vousinas? Arifia, Annastasya Rizqi; Zulfikar, Zulfikar; Witono, Banu
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.v14i1.2897

Abstract

This research examines the determinants of financial statement fraud in Islamic banks in Indonesia with multiple linear regression and moderated regression analysis (MRA). Based on data from 56 Islamic banks 2017–2020, this study investigates the influence of stimulus, ability, collusion, opportunity, rationalization, and ego on fraud with the moderating of Sharia Supervisory Boards (SSB). The results show that stimulus, rationalization and ego positively affect the financial statement fraud and capability, collusion and opportunity negatively affect the financial statement fraud. Furthermore, SSB substantially moderates the effect of collusion, opportunity, rationalization, and ego, hence validating its preventive role to curb fraudulent practices. The findings underscore the pivotal role of robust internal controls, ethical leadership, and sound governance in combating fraud in Islamic banking. The need to strengthen the oversight function of the SSB and enhance fraud detection mechanisms in the sector is critical to safeguarding the integrity of Islamic finance. This research contributes to the ongoing discourse on integrating Islamic ethical governance into contemporary risk and fraud detection models.
Model Evaluasi Kinerja Lembaga Keuangan Mikro Syariah Berbasis Konsep Mobadala, Kesetaraan Gender dan Inklusi Sosial. Hazmi, Faiqul; Utami, Cahyaning Budi; Munasir; Chouarfa, Houda
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.v14i1.2916

Abstract

This research aims to evaluate the performance of Islamic Microfinance Institutions (IMFIs) based on gender justice and social inclusion. This research focuses on IMFIs in 3 cities: Jepara, Kudus and Demak. Data collection techniques were carried out through observation, interviews, primary data documentation and secondary data collection in the form of financial reports. This research uses a decision support system tool, the Simple Additive Weighting (SAW) method, to measure the financial performance of Islamic banks from a gender perspective. The research results show (1) Apart from quantitative performance measurements, IMFIs need to consider qualitative measurement aspects, such as gender justice and social inclusion; (2) Preparation of a strategy model for evaluating IMFIs performance based on gender justice & social inclusion; (3) The proposed ranking model is an adaptation model for the Maqosid Syariah Index ranking by adding gender justice conception items to the construct in performance evaluation as part of the principles of Iqomatul Adli and elements of Al-Maslahah. Mobadalah-based gender justice is a theoretical concept that pursues fairness and reciprocity in granting rights and fair treatment of all individuals, regardless of sex or gender identity.
Employee Engagement and Performance: The Role of Religious-Centric Organizational Commitment in Islamic Private Higher Education Institutions, Indonesia Syahrial, Hery; Ramadhan, Muhammad; Sudiarti, Sri
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.v14i1.2951

Abstract

This study aims to examine the role of RCOC in the relationship between EE and EP by exploring direct and indirect effects. Data from lecturers of Islamic private universities in North Sumatra Province were collected through surveys to explore EP. Hypotheses were tested using SEM with the application AMOS with a sample of 200 respondents. The results showed that RCOC has not been able to play a significant role in bridging the relationship between EE and EP. This study contributes: First, to the author's knowledge, this study is the first empirical study regarding the role of RCOC in bridging the relationship between EE and EP. Second, it enriches the literature on SIT by demonstrating the relationships between EE, RCOC and EP, particularly in higher education. This study also enriches the organizational behavior literature by using a few mediating variables to improve the relationship between employee engagement and employee performance on the context of Islamic higher education in Indonesia.
Optimizing Zakat Potential Management to Achieve SDGs: Case in BAZNAS of North Sumatera, Indonesia Umar, M. Ridwan; Syahbudi, Muhammad; Rahayu, Sri; Nasution, Venny Fraya Hartini; Ichsan, Reza Nurul
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.v14i1.3425

Abstract

The Sustainable Development Goals (SDGs) are sustainable development programmes that are an advanced programme of the MDGs or Millennium Development Objectives. Zakat is a major factor in the expropriation of the property of the Muslims, with 85% of Indonesians Islamic, Islamic in North Sumatra itself is 66%, and the province's potential zakat ranks sixth out of 34 provinces. It can help the success of these SDGs. This research uses a qualitative research approach with the type of research Study and Case Documentation. This method of research with a qualitative approach is used to analyze the potential impact of achieving SDGs through Zakat in BAZNAS North Sumatra. It has been found that many previous studies have discussed the BAZNAS of North Sumatra which have not been able to scan economic growth but are able to minimize poverty. Various programmes are proposed to create SDMs that support the achievement of the SDGs. This study provides practical insights for policymakers and zakat institutions globally, emphasizing the importance of integrating zakat frameworks into national and international development agendas.
Hedging from the Perspective of Maqasid Shariah Hernawaty; Nurhayati; Harahap, Isnaini
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.v14i1.3445

Abstract

The growing volatility of global exchange rates presents significant risks for emerging economies, particularly those heavily reliant on foreign-denominated debt, such as Indonesia. Conventional hedging instruments, while mitigating currency risk, often conflict with Islamic financial principles due to elements of riba (interest), gharar (uncertainty), and maisir (speculation). This study proposes a Shariah-compliant hedging framework grounded in Maqasid al-Shariah to offer an ethical and sustainable alternative to conventional risk management tools. Through simulation modeling, the study explores the potential of Islamic forward contracts and cross-currency swaps in strengthening external debt resilience while adhering to Islamic principles. The research anticipates that Maqasid al-Shariah will significantly drive the adoption of Islamic hedging mechanisms, enhancing financial stability in both local and international contexts. Moreover, Shariah-compliant instruments are expected to mediate the relationship between ethical objectives and exchange rate stability, offering dual benefits of compliance and economic resilience. By addressing the intersection of Islamic finance, global economic risk, and sustainable development, this study provides theoretical contributions and practical policy recommendations. The findings aim to support regulators, financial institutions, and international stakeholders in promoting Shariah-based financial innovation as a critical component of global financial stability in the face of ongoing economic uncertainties.
Pemaknaan Time Driven Activity Based Costing Produk Perbankan Syariah: Sebuah Fenomenologi Tauhid Bulutoding, Lince; binti Saban, Azizah; Supriadi; Syariati, Namla Elfa; Sombolayuk, Wilhalminus; Muchlish, Mustakim; Sari, Nur Rahma
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.v14i1.3457

Abstract

The purpose of this study is to reveal and interpret the calculation of the cost of determining wadiah yad dhamanah savings at Bank Syariah Indonesia (BSI) based on activities that use the concept of sharia and spiritual time driven activity-based costing (SSTDABC). Time Driven Activity Based Costing (TDABC) has a weakness in cost calculation because it does not take into account cognitive time distortion (CTD) owned by human resources. This can lead to irrelevant revenue and cost assessments that will affect managers' decision-making. The Interpretive method of monotheistic phenomenology used in this study includes noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction to reveal the phenomena experienced by participants related to determining activity-based costs so as to produce an Islamic banking product (wadiah yad dhamanah). The results of this study reveal that sharia and spiritual time driven activity-based costing can be developed in Islamic banking. The SSTDABC concept will become the “spirit” for the management of Islamic banks in the world and in Indonesia in particular. SSTDABC can be a new input for the development of theory both in the field of service companies and in the field of industry globally and nationally.

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