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 367 Documents
 33   34   35   36   37 
Optimalisasi Pemasaran Zakat di Indonesia: Wawasan Strategis dari Tinjauan Literatur yang Sistematis Nugroho, Anton Priyo; Hamdani, Lukman; Waluya, Atep Hendang
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2957

Abstract

Zakat serves as a vital instrument of Islamic philanthropy that enhances social welfare and fosters sustainable socioeconomic progress. Nevertheless, its vast potential in Indonesia remains underutilized. This study aims to provide a comprehensive understanding of zakat marketing to guide practitioners and policymakers in maximizing zakat contributions. Employing a Systematic Literature Review (SLR) approach, the research explores the strategic dimensions influencing zakat marketing effectiveness. The findings reveal four principal dimensions: technological innovation, demographic characteristics, zakat literacy and religiosity, and fundraising with financial security. Organizational strategies encompass digital content inclusiveness, Sharia-based marketing, zakat education, and collection mechanisms, while individual determinants include social media influence, campaign awareness, religiosity, and gender-related financial behavior. The study concludes that integrating digital tools and literacy-based strategies can significantly improve zakat collection and distribution. It also highlights the need for future research to expand global perspectives, adopt diverse methodologies, and examine external socio-economic factors affecting zakat participation.
Revisiting Tax Avoidance in Global Islamic Commercial Banks: The Critical Role of Profitability, Capital Structure, and Firm Size within a Sharia-Based Governance Framework Purnomo, Hadi; Albart, Nicko; Karim, Kurniati; Mulatsih, Listiana Sri; Alfiana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2981

Abstract

Tax avoidance remains a persistent concern in the global banking industry, including Islamic commercial banks, where financial decision-making is expected to align with Shariah-based governance principles. This study revisits the determinants of tax avoidance in Islamic commercial banks by critically examining the roles of profitability, capital structure, and firm size within a Shariah-compliant institutional context. Employing a quantitative research design, this study analyzes panel data from nine Islamic commercial banks that consistently published quarterly financial reports from 2018 to 2022. The empirical analysis is conducted using panel regression techniques in EViews 10, supported by classical assumption tests, model feasibility tests, and coefficient-of-determination analysis. The findings reveal that profitability and capital structure significantly Influence tax avoidance behavior in Islamic commercial banks, while firm size does not exhibit a statistically significant effect. These results suggest that internal financial performance and leverage decisions play a more decisive role than organizational scale in shaping tax-related behavior, even within Shariah-oriented institutions. The novelty of this study lies in its integration of conventional financial determinants with a Shariah-based governance perspective, offering critical insights into how Islamic banks navigate the tension between profit optimization and ethical tax compliance. The findings contribute to the global Islamic economics literature by providing policy-relevant implications for strengthening governance mechanisms and enhancing fiscal responsibility in Islamic financial institutions.
Blockchain-Enabled Digital Financial Systems in Islamic Banking: Evidence from a Systematic Literature Review Ernayani, Rihfenti
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 1 (2026): April (on progress)
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i1.3010

Abstract

This study provides a comprehensive review of blockchain-based digital financial systems in Islamic banking, synthesizing recent developments, challenges, and prospects for integrating blockchain within Shariah-compliant financial institutions. Using a qualitative systematic literature review approach, data were collected from peer-reviewed theoretical and empirical studies indexed in Google Scholar and Mendeley Data. The review systematically examines research methodologies, technological applications, and their implications for Islamic finance. The findings indicate that blockchain adoption significantly enhances security, transparency, and operational efficiency in Islamic banking processes. However, critical challenges persist, particularly regarding Shariah compliance, governance mechanisms, and the alignment of blockchain applications with Islamic ethical principles. The study highlights key determinants influencing blockchain adoption, including governance structures, regulatory readiness, and Shariah oversight. To address existing gaps, this research integrates Shariah principles into the analytical framework, ensuring that ethical values remain central to digital financial innovation. The study contributes to the literature by mapping blockchain research to the core functions of Islamic banks and by proposing a Sharia-compliant blockchain system model, along with a future research roadmap. In practice, the findings provide strategic guidance for Islamic banks on implementing smart contracts, strengthening Shariah audits, reducing operational costs, and fostering digital product innovation.
Reconstructing Mudharabah Financing in Islamic Banking: Evidence from Indonesia and Implications for Global Sharia-Compliant Finance Siri, Rusli; Rahmi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3163

Abstract

This study is motivated by the limited application of mudharabah financing in Islamic banking, largely due to banks' perceptions of high risk. Consequently, Islamic financial institutions remain cautious in distributing funds through profit-sharing contracts. This research examines the outcomes of reconstructing mudharabah financing and evaluates its alignment with the foundational principles and objectives of Islamic banking. Employing a qualitative phenomenological approach, the study uses descriptive, analytical, and inductive methods to explore the practical realities and experiences surrounding mudharabah implementation. Data were obtained through documentary analysis and theoretical review, with particular attention to the role of Islamic banks as shahibul maal in mudharabah contracts within Indonesia's Islamic banking system. The findings reveal that existing reconstruction efforts have not fully achieved their intended objectives, particularly with respect to profit calculation mechanisms, which remain a key challenge. Nevertheless, mudharabah practices at Bank Syariah Indonesia (BSI) comply with Shariah principles and are free from elements of riba, gharar, and maysir. The applied profit-sharing scheme benefits both banks and customers, with operational costs deducted from total profits and capital returned to the shahibul maal as agreed. Mudharabah financing has enabled many previously unbankable customers to access business capital. The study underscores the central role of trust and recommends strengthening supervision, transparency, and customer assessment to mitigate risks and enhance Shariah-compliant cooperation.
Integrating Procedural Justice and Budget Participation in Islamic Public Governance: Implications for Sharia-Based Managerial Performance Rachmawati, Lia; Aspirandi, Rendy Mirwan; Widyani, Inneke Putri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3187

Abstract

The purpose of this study is to examine the effects of budget participation, budget procedural fairness, and organizational commitment on sharia-based managerial performance, with budgetary slack as a mediating variable. The research method employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) based on survey data from public sector organizations. The results show that budget participation and budget procedural fairness have a positive and significant impact on sharia-based managerial performance, while organizational commitment has no direct effect. Budget procedural fairness and organizational commitment positively affect budgetary slack, and budgetary slack positively influences managerial performance, but does not mediate the relationships among variables. The theoretical and practical implications highlight the role of goal clarity and procedural justice in enhancing sharia-based performance, supporting Goal-Setting Theory and Path-Goal Theory. From a policy perspective, the findings underscore the importance of participatory and fair budgeting systems in Islamic public governance to promote accountability and public welfare. The novelty of this study lies in integrating behavioral organizational theories with sharia-based managerial performance, contributing to the advancement of Islamic economics and global public governance literature.
Reconceptualizing Financial Freedom through Maqāṣid al-Sharīʿah fi Ḥifẓ al-Māl as a Framework for Sustainable Economic Development Ubaidillah; Nurohman, Dede; Anshor, Ahmad Muhtadi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3188

Abstract

Global economic instability and the increasing complexity of personal financial management demand a more ethical, stable, and sustainable approach. In this context, Islamic economic practitioners propose various innovations to revitalize financial freedom based on the principles of Maqāṣid al-Sharīʿah, particularly Ḥifẓ al-Māl. This study aims to analyze the integration of the Ḥifẓ al-Māl principle into financial planning and management and its contribution to improving the financial Wellbeing of individuals and society. The research employs a qualitative case study design, supported by descriptive analysis. Data were obtained from reputable scientific journals, official reports from international institutions, and in-depth interviews with Islamic economics experts and Islamic finance practitioners. Furthermore, statistical data related to financial stability and Islamic investment behavior were used to strengthen the findings. The results show that the application of Islamic principles, particularly the avoidance of gharar, proportional risk management, and commitment to the public interest, contributes to improving individual financial stability by decreasing the risk of default and increasing the accumulation of productive assets. The integration of Hifdz al-Mal also encourages safer, more inclusive, and long-term investment practices, thereby strengthening public trust in the Islamic financial system. This study concludes that consistent implementation of Maqasid al-Shariah can be an effective strategy for building equitable and sustainable financial freedom. The implications of these findings are relevant for individuals, financial institutions, and policymakers in designing financial instruments and programs that respond to the dynamics of the modern economy.
Memahami Konsep Audit melalui Interaksi Auditee-Auditor: Studi Fenomenologi pada Lembaga Amil Zakat dan Kantor Akuntan Publik Irfan, Andi; Mujahidin; Harkaneri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3295

Abstract

This study explores how the meaning of audit is constructed and reframed through the lived experiences of auditor–auditee interactions within faith-based financial institutions. Five key themes emerged: (1) auditing serves to uphold trust between stakeholders and religious accountability; (2) auditors prioritize professional integrity, piety, and social responsibility; (3) audit quality stems from trustworthiness, sincerity, honesty, and courage; (4) auditor satisfaction encompasses both material and spiritual dimensions; and (5) auditing represents service rather than power over others. Adopting a phenomenological approach, this study captures the essence of the interactive processes between auditors and auditees, revealing that audit meaning transcends regulatory accountability to embody moral responsibility, mutual trust, and shared spiritual values. By integrating social interactionism and Islamic ethical perspectives, this research contributes to a broader conceptualization of auditing as a human-centered and spiritually informed practice. The study provides a holistic understanding of audit conceptualization, integrating the professional, ethical, and spiritual dimensions that shape audit practice and philosophy, and offers insights to enhance audit effectiveness and professional development.

Page 37 of 37 | Total Record : 367

 33   34   35   36   37 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol. 15 No. 1 (2026): April (on progress) Vol. 14 No. 2 (2025): October 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