cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nurhafid Ishari
Contact Email
hafid.ishari@gmail.com
Phone
-
Journal Mail Official
jurnaliqtishoduna@gmail.com
Editorial Address
-
Location
Kab. lumajang,
Jawa timur
INDONESIA
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 360 Documents
 30   31   32   33   34 
Developing a Corporate Integrity Model Through Islamic Social Reporting (ISR) in Small and Medium-Sized Enterprises (SME) in Indonesia Setyaningsih, Nina Dwi; Wahidmurni, Wahidmurni; Wahyuni, Nanik; Waeno, Mahamadaree
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2636

Abstract

This study proposes a corporate integrity model for Small and Medium Enterprises (SMEs) in Indonesia by applying Islamic Social Reporting (ISR). Rooted in Sharia principles—justice, transparency, and social responsibility—this model aims to enhance integrity in SMEs. The study identifies critical ISR elements suited to the SME context using a Systematic Literature Review (SLR) and bibliometric analysis. Results demonstrate that ISR can improve trustworthiness and public image, contributing to SMEs' sustainability by strengthening stakeholder relationships. Despite its benefits, ISR implementation faces challenges, including resource constraints and limited awareness among SMEs. This study recommends capacity-building and training initiatives to facilitate ISR adoption, supporting a more effective integrity model for Indonesian SMEs.
The Applied Fiqh Reasoning of Santri Kudus in the Development of Waqf Banks in Indonesia Muhaimin; Abd. Jalil; Suhadi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2648

Abstract

In Indonesia, waqf banks have also been implemented under the Indonesian Waqf Board (BWI). In its implementation, this waqf bank is prioritized to be managed by the Pondok pesantren community with procedures that must be followed to be considered eligible to establish a waqf bank.  The research examines how the perspective of Kudus santri on the concept and practice of waqf banks in Indonesia, and how the fiqh reasoning of Kudus santri in the development of waqf banks in Indonesia, as well as how the applied fiqh perspective on the development of waqf banks in Indonesia. This research uses two different sources of data collection collected by the researchers themselves, directly from the primary sources. In this case, the main source is related to the reasons and reasoning of santri fiqh in the Development of Waqf Banks in Indonesia. The results show that the perspective of the Kudus santri on the concept and practice of the Waqf Bank can accept on the basis that the issue is khilafiyyah. In addition, the reasoning for the development of the Waqf Bank of the Kudus santri leads to the integration of fiqh with institutional professionalism. Even the orientation of applied fiqh is more on the aspect of the Tathbiqi Waqf Bank. Applied, the Waqf Bank is valid because it is a tathbiq norm of cash waqf in reality.
Mengukur Kinerja Perusahaan: Menggunakan Metode Pendekatan Balanced Scorecard Nurjanah; Sukaesih, Evi; Rachman, Andry Arifian
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2690

Abstract

This research aims to look at the company's performance using the balanced scorecard method, which will be measured using a financial perspective, customer perspective, internal business perspective and performance learning and growth perspective, the research method uses a descriptive analysis research method with quantitative descriptive approach, the research results show that the company's performance uses a perspective approach. The higher the financial percentage of the current ratio, the more liquid the financial condition of the research object is, while the company's performance using a customer perspective means that the revenue generating index increases, the service gets better, while the financial performance measured using the customer business method shows that Minimize Error Rate and Rework (MERR)The smaller it is, the smaller the error in the service system. Results of Prime Plaza Hotel Purwakarta in 2021 using a balanced scorecard for the Learning and Growth perspective, Prime Plaza Hotel Purwakarta got a meaning Fair/Average.
Analisis Penggunaan Smartphone Wisatawan Muslim Gen-Z: Sebuah Penelitian Interpretative Phenomenology Analysis Kurnia, Agus; Sugiyanto, Catur; Purnomo, Boyke Rudy; Kusworo, Hendrie Adji
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2847

Abstract

Halal tourism is becoming increasingly popular among Muslim tourists interested in international travel. Internationally, Muslim tourists who travel a lot are young tourists, on average 24 years old, and have a good education. Statistically, Generation Z dominates travel in Indonesia. Generation Z is a generation born between 1993-2012 (30-11 years old) and known as "digital natives," which means they quickly adapt to digital technologies and are always connected to the internet and social networks. Understanding the behavior of Generation Z has never been separated from using smartphones. So, understanding the behavior of generation Z travelers in using smartphones on the go is important because they are a potential market in the development of the halal tourism industry in the next 10-15 years. This study focuses on understanding the influence of smartphone digital technology on the behavior of generation Z Muslim tourists in Indonesia when traveling in tourist destinations. This study uses an interpretive phenomenological analysis methodology by conducting in-depth interviews and observations of Gen-Z Muslim travelers using smartphones. The data obtained is then processed using NVIVO software. Data analysis used six stages of interpretive phenomenological analysis. The results in the study will show the superordinate theme that arises from the process of interpreting the experiences of the participants with evidence as presented by the participants.
Model Return Sharia Shares of Companies Registered in Jakarta Islamic Index (JII) for the 2012-2022 Ika, Desi; Soemitra, Andri; Nurlaila; Al-Mahdi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October (On Progress)
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2977

Abstract

This study develops a return model for Sharia-compliant stocks listed in the Jakarta Islamic Index (JII) from 2012 to 2022 examining the influence of macroeconomic and corporate governance factors. Specifically, it investigates the roles of Inflation, the Bank Indonesia Sharia Certificate Rate (SBIS), Islamic Corporate Governance (ICG), and Islamic Corporate Social Responsibility (ICSR) on firm profitability and Sharia stock returns. It also analyzes the mediating effect of profitability on stock returns. This research addresses a global concern regarding sustainable and ethical investment in Islamic capital markets, offering insights into how Sharia-compliant companies perform under financial and social governance standards. Employing a quantitative approach with Structural Equation Modeling (SEM) via SmartPLS, the study examines eight consistently listed companies in the JII over 11 years using purposive sampling. Results reveal that ICG and ICSR significantly enhance both profitability and stock returns, affirming their strategic value in Islamic equity markets. Inflation and SBIS, however, show no significant direct or indirect effect on profitability or returns. This model contributes novel empirical evidence on return behavior in Islamic equities, supporting global efforts toward ethical finance. Future research should expand the dataset and explore cross-country comparisons within Islamic stock indices.
Analysis of Productivity Dynamics and Shallot Price Fluctuations Viewed from an Islamic Economics Perspective Waqi'atul Aqidah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.3159

Abstract

This research aims to analyze the dynamics of productivity and fluctuations in shallot prices in Kecamatan Pajarakan, Kabupaten Probolinggo. The method of this research is qualitative method. Data collection was carried out using interviews, observation, and documentation methods. Data analysis techniques include data collection, data reduction, data presentation, and drawing conclusion. The results of this research show that the productivity of shallots produced by farmers is fluctuating dynamic, although in the last few months of 2023 there is an upward trend. This dynamic cause by weather change, pest and disease attacks, plant care and maintenance, and capital adequacy. In line of this, fluctuations in the price of shallots on the market are also quite high. This is due to several factors, namely consumer demand, stock supplies at traders, offers from farmers, the big harvest momet, and the presence of supplies from other sources. The mechanism for determining shallot prices is formed directly in the market. As per the perspective of Islamic Economics in Al Ghazali’s thought, it is called “natural order”, without any intervention by upholding the principles of pleasure, healthy competition, openness and honesty
inggris Sukmawan, Rio; Sukiman
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.3175

Abstract

Microinsurance is emerging as an essential financial instrument within Islamic economics, focusing on principles of social justice, collective welfare, and equitable wealth distribution. This study investigates public perceptions and the factors influencing decisions to purchase microinsurance products among low-income communities in Indonesia. Despite the evolving awareness of insurance, skepticism and limited financial literacy persist, creating barriers to access. In line with Islamic economic principles, microinsurance offers a solution for inclusive financial protection through the application of ta'awun (mutual cooperation) and maslahah (public welfare), enabling the distribution of financial risks among participants without a focus on profit. This study emphasizes the potential of Sharia-based microinsurance in enhancing financial inclusion by providing affordable, accessible insurance products tailored to low-income individuals and micro-enterprises, particularly in sectors such as agriculture. The findings reveal key influencing factors: affordability, trustworthiness, simplicity, and community-driven support. Educating communities on the benefits of Sharia-compliant insurance is crucial for mitigating fatalistic beliefs and promoting a proactive approach to financial resilience. This research contributes to the broader discourse on financial inclusion, advocating microinsurance as a socially responsible and ethically aligned instrument within the Islamic economic framework to enhance financial security for vulnerable populations. Policymakers, too, have a role to play in creating an enabling environment that encourages the development and uptake of microinsurance as a vital tool for enhancing financial resilience among the vulnerable populations of Indonesia.
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 : LPPM, Universitas Islam Syarifuddin Lumajang

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

Abstract

وصلت الأزمة الإنسانية للاجئين الروهينجا في آتشيه إلى أسواء مستوياتها. حاولت مؤسسات مختلفة معالجة هذه الأزمة، بما في ذلك البنوك الإسلامية؛ ومع ذلك، وبسبب اللوائح والسياسات، فإن هذه المؤسسات محدودة في قدرتها على تقديم المزيد من المساعدة. يستكشف هذا المقال مفهوم المصلحة المرسلة كنهج بديل لصنع السياسات يمكن للبنوك الإسلامية استخدامه للمساعدة في التخفيف من الأزمة الإنسانية التي تؤثر على لاجئين الروهينجا في آتشيه. يستخدم هذا البحث نهجًا وصفيًا نوعيًا. تشمل مصادر البيانات الأولية كتبًا تناقش مصالح اثنين من الإصلاحيين، بينما تم تجميع البيانات الثانوية من الصحف والكتب والمقالات التي تدرس الخدمات المصرفية الإسلامية في آتشيه والقضايا التي تواجه مجتمع الروهينجا. تشير نتائج هذه الدراسة إلى ما يلي: (١) المصلحة المرسلة مبدأ إسلامي يمكن أن يكون بمثابة أساس للبنوك الإسلامية لتطوير سياسات تهدف إلى مساعدة الروهينجا في آتشيه، حيث لا تتم معالجة هذه الحاجة الملحة حاليًا من قبل هذه المؤسسات المصرفية. (٢) إن الأزمة الإنسانية للاجئين الروهينجا في آتشيه تُعد حاجة ضرورية، وفقًا للتعريفات التي وضعها علماء مثل الغزالي وابن عاشور والشاطبي. (٣) نحن نعتقد أن الأزمة الإنسانية للاجئين الروهينجا في آتشيه يتتخلص بالبنوك الإسلامية ، والتي تضم ٢٨ بنكًا - ٧ بنوك تجارية شرعية، و٦ وحدات أعمال شرعية، و١٥ بنوك ائتمان شعبية - من أموال المسؤولية الاجتماعية للشركات لمساعدة ١١٠٤ لاجئ من الروهينجا الذين يتم إيواؤهم في أربعة مواقع في جميع أنحاء آتشيه: بيدي، وسابانج، وشمال آتشيه، وشرق آتشيه.

Page 32 of 36 | Total Record : 360

 30   31   32   33   34 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol. 14 No. 2 (2025): October (On Progress) Vol. 14 No. 1 (2025): April Vol. 13 No. 2 (2024): October Vol. 13 No. 1 (2024): April Vol. 12 No. 2 (2023): October Vol. 12 No. 1 (2023): April Vol. 11 No. 2 (2022): October Vol 11 No 1 (2022): April Vol. 11 No. 1 (2022): April Vol. 10 No. 2 (2021): October Vol 10 No 2 (2021): October Vol. 10 No. 1 (2021): April Vol 10 No 1 (2021): April Vol. 9 No. 2 (2020): October Vol 9 No 2 (2020): October Vol. 9 No. 1 (2020): April Vol 9 No 1 (2020): April Vol. 8 No. 2 (2019): Oktober Vol 8 No 2 (2019): Oktober Vol 8 No 1 (2019): April Vol. 8 No. 1 (2019): April Vol. 7 No. 2 (2018): Oktober Vol 7 No 2 (2018): Oktober Vol 7 No 1 (2018): April Vol. 7 No. 1 (2018): April Vol 6 No 2 (2017): Oktober Vol. 6 No. 2 (2017): Oktober Vol 6 No 1 (2017): April Vol. 6 No. 1 (2017): April Vol 5 No 2 (2016): Oktober Vol. 5 No. 2 (2016): Oktober Vol. 5 No. 1 (2016): April Vol 5 No 1 (2016): April Vol 4 No 2 (2015): Oktober Vol. 4 No. 2 (2015): Oktober Vol 4 No 1 (2015): April Vol. 4 No. 1 (2015): April Vol 3 No 1 (2014): April (Terbit secara during sejak April, 2015) Vol. 3 No. 1 (2014): April More Issue