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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 360 Documents
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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 : LPPM, Universitas Islam Syarifuddin Lumajang

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

Abstract

: إن الجهوذ المبذولة لإدارة الأراضي الوقفية للزراعية هي الخطوة الصحيحة لإنتاجية الأراضي الوقفية. تهدف هذه الدراسة لمعرفة تحديد إدارة الوقف الزراعي لمعهد دار السلام كونتور بعقد الإجارة والمزارعة. هذا البحث هو بحث ميداني بالأسلوب النوعي من خلال إجراء البحث في معهد دار السلام كونتور. في جمع البيانات، استخدم الباحث طريقة الملاحظة، والمقابلة، والوثائق ثم تحليلها بمنهج سواوت (SWOT). نتائج هذه الدراسة بإن إدارة الوقف الزراعي بعقد الإجارة لمعهد دار السلام كونتور وقعت في منطقة فونوروكو، ماديون، كديري، نجانجوك، جمبر، وأما إدارته بعقد المزارعة توجد في منطقة مانتينجان. إن إدارة الوقف الزراعي بعقد الإجارة وعقد المزارعة لمعهد دار السلام كونتور تساعد اقتصاد المجتمع ورفاهيتهم لأن سعر إيجار الوقف الزراعي أقل من أسعار الزراعية الأخرى
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
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.

Page 33 of 36 | Total Record : 360

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