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Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah
Published by Universitas Islam Kalimantan Muhammad Arsyad Al Banjari
ISSN : 24422282     EISSN : 26210274     DOI : -
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Al-Iqtishadiyah : Ekonomi Syariah dan Hukum Ekonomi Syariah, E-ISSN: 2621-0274; P-ISSN: 2442-2282, published by Islamic Economic Department and Islamic Economic Law Department of Universitas Islam Kalimantan Muhammad Arsyad al-Banjari Banjarmasin Indonesia. It is a peer-reviewed journal of Islamic Economic and Islamic Economic Law. The journal is published Biannually; June and December.
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Articles 131 Documents
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Bakakarun Transactions and Agricultural Zakat among the Banjar Community: An Islamic Law Analysis Abduh, Muhamad Rahmani; Hanafiah, H.M.; Sholihin, Rahmat; Yusuf, Mahmud; Komarudin, Parman
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 2 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i2.21194

Abstract

Bakakarun is a profit-sharing agricultural partnership between landowners and cultivators commonly practiced by the Banjar community. However, this practice raises two key issues under Islamic law: first, the prohibition of mukhābarah contracts in the Shafi’i school, which is predominantly followed by the Banjar; second, improper zakat payment methods, particularly regarding the calculation of nisab from shared harvests. This study employs an empirical legal approach with a descriptive qualitative method, conducted across three villages in Barito Kuala Regency, South Kalimantan. The findings reveal that the bakakarun practice aligns with the principles of mukhābarah as permitted by Imam Nawawi. Nonetheless, errors in zakat calculation persist due to the absence of khulṭah (asset pooling) in determining nisab. It is therefore recommended that zakat be deducted prior to harvest distribution to prevent avoidance of zakat obligations.
Paid Membership Cards in Buying and Selling Transactions: A Sharia Economic Law Analysis ubaidillah, Ubaidillah; Hanip, Abdul; Nurjannah, Feby; Nurrohman, Dede; Al-Muhajir SAM, Achmad
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 2 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i2.22010

Abstract

The development of modern trade has introduced various marketing innovations, one of which is the use of paid member cards that offer discounts, shopping points, and exclusive benefits. However, when the use of member cards requires a registration fee, questions arise regarding the clarity of benefits, compliance with the principles of Islamic economic law, and consumer rights protection. This study aims to analyze consumer rights in the use of paid member cards and to evaluate the practice from the perspective of Islamic economic law. The research employed a qualitative descriptive-analytical method with a juridical-empirical approach, through interviews and literature review. The results indicate that the practice of paid member cards has the potential to create uncertainty of benefits and an imbalance between costs and gains, especially when information is not transparent. From the perspective of Islamic economic law, this practice is permissible provided that benefits are clearly defined, free from gharar (uncertainty) and maysir (speculation), and the fees charged are limited to administrative costs. In practice, at Kotty Kosmetik Banda Aceh, some consumers reported a lack of certainty regarding products eligible for discounts, limited information on items that can be redeemed with points, and relatively high registration fees. Therefore, the implementation of information transparency and cost limitation principles is essential to ensure justice, protect consumer rights, and maintain compliance with Islamic economic law.
EMPOWERMENT OF MICRO ENTERPRISES IN BARITO KUALA REGENCY THROUGH THE Z-MART PROGRAM OF BAZNAS KAL-SEL Salsabila, Eka Mutia; Dahliana, Difi; Seff, Syaugi Mubarak
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 1 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i1.18117

Abstract

Productive Zakat or known as an Islamic philanthropic instrument that is capable of empowering and improving community welfare, such as through the Z-Mart Program by National Amil Zakat Agency (BAZNAS). However, the implications of the Z-Mart Program for Mustahik's welfare remain unknown. This study aims to reveal the implications of the Z-Mart Program in Barito Kuala Regency on mustahik welfare. Using field research method with qualitative approach. Data collection techniques include interviews, observations, and documentation. The data analysis technique uses descriptive analysis consisting of data reduction, presentation, and conclusion. This study finds that empowerment through the Z-Mart Program has a positive impact on the increase of business scale, income, skills, and welfare of mustahik. Based on these findings, it is recommended that BAZNAS continue and optimize mustahik empowerment through the Z-Mart Program.
A Maqasid-Based Governance Framework for Islamic Banking: Integrating VBI, ESG, and Ethical Digital Transformation Suardi, Didi; Azwar, Martavevi; Simatupang, Aisyah Defy R.; Septi, Iti; Komariyah, Oom; Tidjani, Shofiah
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 2 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i2.21297

Abstract

This research contributes to the literature through the propositions of the Maqasid-Based Governance Framework (MBGF), which would help realign Islamic banking for sustainability and the digital era with higher objectives of Shariah. Drawing on the classical teachings of Al-Ghazali and al-Shatibi on maqasid al-shariah, and on modern governance views offered by Chapra, this study integrates maqasid al-shariah with VBI, ESG practices, and ethical digital governance. Based on a qualitative concept methodology, the paper synthesises ethical foundations, institutional governance, sustainability indicators, and digital innovation into a comprehensive governance architecture. The results indicate that the MBGF facilitates transparency, social value addition, eco-friendliness, and digital ethics in Islamic banking. The paper also highlights related indicators , such as the Maqasid Performance Index (MPI) and the Maqasid Shariah Index (MSI), to operationalise maqasid-based governance. The contribution of this paper is theoretical, in terms of giving a new positioning to maqasid as the broad governance framework; conceptual, in terms of amalgamating VBI, ESG, and digital ethics into a multi-layered model; and empirical, by providing regulators and practitioners with a practical governance blueprint for value-driven and sustainable Islamic finance.
Contractual Gaps in Ijarah Maushufah fi al-Dzimmah within Pre-Order Real Estate Schemes Kasih, Bella Mutiara; Hidayati, Tri
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 1 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i1.19588

Abstract

The Ijarah Maushufah Fi Al-Dzimmah (IMFZ) contract is a form of ijarah contract used in property pre-order transactions, where the benefits of the goods are promised before the object of the contract actually exists. Despite having a strong sharia basis, the implementation of this contract in the Indonesian real estate industry often creates gaps, both legally and in practice in the field. This study aims to analyze the factors that cause this gap and evaluate its impact on consumers. The method used is a qualitative approach with descriptive analysis, through data collection from official documents such as DSN-MUI fatwas, BPS reports, and relevant case studies. The results of the study indicate that many developers do not fulfill the principles of prudence and transparency as stipulated in the DSN-MUI fatwa No. 112/DSN-MUI/IX/2017 and the Regulation on the Protection of Business Actors and Consumers, thus potentially harming consumers. In addition, the inconsistency between contract practices and sharia principles and weak regulations are the main factors in the gap. Thus, it requires stricter supervision, education for consumers, and collaboration between developers, Islamic financial institutions, and regulators to create a fairer and more trustworthy Islamic property ecosystem
Istisna in Theory and Practice: A Narrative Literature Review of Its Application in Modern Islamic Finance Dahliana, Difi; Komarudin, Parman
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 2 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i2.22566

Abstract

This study conducts a structured and narrative literature review on istisna’ to map its contemporary applications and identify research gaps within modern Islamic finance. By systematically screening articles across journal quality tiers (Q1–Q4), the review finds that dedicated, high‑quality studies focusing centrally on istisna’ are extremely limited, with only seven papers meeting strict inclusion criteria. The broader body of work tends to treat istisna’ merely as a sub‑topic within more general discussions on Islamic contracts, banking products, or project financing. The review highlights conceptual ambiguities, under‑explored micro and macro applications, and the near absence of research linking istisna’ with digitalisation, fintech, and smart‑contract infrastructures. These gaps underline the need for future empirical and conceptual studies that reposition istisna’ as a dynamic contract capable of supporting innovation in Islamic financial intermediation and real‑sector development.Penelitian ini melakukan narrative literature review yang terstruktur terhadap akad istisna’ untuk memetakan penerapan kontemporernya serta mengidentifikasi celah penelitian dalam konteks keuangan Islam modern. Melalui proses penyaringan artikel secara sistematis berdasarkan tingkatan kualitas jurnal (Q1–Q4), hasil review menunjukkan bahwa penelitian berkualitas tinggi yang secara khusus dan berfokus utama pada akad istisna’ masih sangat terbatas, dengan hanya tujuh artikel yang memenuhi kriteria inklusi yang ketat. Sebagian besar literatur yang ada cenderung membahas istisna’ hanya sebagai subtopik dalam diskusi yang lebih umum mengenai akad-akad syariah, produk perbankan Islam, atau pembiayaan proyek. Review ini menunjukkan adanya ambiguitas konseptual, minimnya eksplorasi penerapan istisna’ pada level mikro dan makro, serta hampir tidak adanya penelitian yang mengaitkan akad istisna’ dengan digitalisasi, teknologi finansial (fintech), dan infrastruktur smart contract. Kesenjangan-kesenjangan tersebut mengindikasikan perlunya penelitian empiris dan konseptual di masa mendatang yang mampu memposisikan kembali akad istisna’ sebagai kontrak yang dinamis, dan berpotensi mendukung inovasi dalam intermediasi keuangan syariah serta pengembangan sektor riil.
The Evolution of Sharia Management: From Classical Muslim Thought to the Challenges of the Modern Global Economy Aravik, Havis; Hamzani, Achmad Irwan; Khasanah, Nur
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 2 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i2.22122

Abstract

This research examines the evolution of sharia management from classical Muslim thought to its contemporary application within the modern global economy. The study specifically explores the foundational contributions of classical Muslim scholars to management theory and analyzes the challenges faced by sharia management in responding to increasingly complex economic systems. Employing a qualitative research approach, data were collected through an extensive literature review and in-depth interviews with scholars and practitioners in the field of sharia management. The findings reveal that sharia management has undergone significant transformation, evolving from normative and value-based economic practices in the classical period into more structured, adaptive, and innovative management frameworks in the modern era. Classical Muslim thinkers such as Ibn Khaldun, Al-Farabi, and Al-Ghazali provided enduring theoretical foundations emphasizing ethical governance, justice, accountability, and social welfare, which remain highly relevant in contemporary management discourse. Furthermore, the study identifies key modern challenges, including the integration of sharia management principles within conventional economic systems and the adaptation to emerging financial technologies such as fintech and blockchain. These developments necessitate continuous reinterpretation and institutional adjustment to ensure compliance with sharia principles while maintaining global competitiveness. This research contributes to a deeper understanding of the relevance and adaptability of sharia management in the context of the modern global economy and offers a conceptual foundation for future studies in Islamic management and economic governance
Interpretation of Moral Elements in the ITE Law on the Phenomenon of Digital Cosplayer Soft Erotica: Protection of Public Morals and Freedom of Expression Pradana, Athalaric Ghalib; Nurhayati, Yati
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 2 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i2.22642

Abstract

The emergence of digital cosplayer soft erotica challenges the interpretation of “indecent content” under Article 27(1) of Indonesia’s Electronic Information and Transactions Law. The absence of a clear legal definition of indecency blurs the boundary between artistic expression, sensual content, and pornography, creating legal uncertainty. Using normative legal research with statutory, conceptual, and case approaches, this study analyzes the construction of indecency within the UU ITE and its relation to the Pornography Law. The findings indicate that soft erotica does not meet the statutory criteria of pornography due to the absence of explicit sexual activity, yet it occupies a regulatory grey zone that may still be categorized as indecent based on fluid public morality standards. Comparative analysis reveals the lack of objective legal indicators, underscoring the need for clearer interpretive frameworks to balance public morality protection with digital freedom of expression.
GOODS RETURN COSTS IN PARCEL COURIER SERVICES: A SHARIA ECONOMIC LAW PERSPECTIVE Ubaidillah, Ubaidillah; Susanti, Ika; Hanip, Abdul; Nurjannah, Feby; Alfianto, Alfianto; Arifin, Mohammad Samsul
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 1 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i1.22333

Abstract

The phenomenon of applying return fees courier services in Bondowoso District has become a significant issue due to procedural uncertainty and potential injustice for consumers, particularly from the perspective of Sharia Economic Law. This research addresses two problems: (1) how is the practice of applying return fees courier services in Bondowoso District, and (2) how does Sharia Economic Law analyze this practice. The study aims to describe the practice of return fees and to analyze its compliance with the principles of ijarah and ju’alah contracts. A descriptive qualitative method with a case study approach was employed, using in-depth interviews, field observations, and documentation as data collection techniques. The research subjects consisted of couriers, the hub manager, and customers who had experienced returns. The findings reveal that return fees are generally charged when goods are rejected upon delivery, opened or damaged, or when the return process is carried out outside the application procedure. This practice does not entirely originate from the company’s official policy but rather from couriers’ personal initiatives. From the perspective of Sharia Economic Law, return fees can be justified as ijarah if there is a clear mutual agreement, but they have the potential to harm consumers if applied unilaterally.
The Role of Financial Technology in the Analysis of Good Corporate Governance Efficiency Using the Data Envelopment Analysis Method Nafidzi, Elman; Rachmadani, Fajar; Musthofa, Khabib; Futra, Ananda Aulia
AL-IQTISHADIYAH : EKONOMI SYARIAH DAN HUKUM EKONOMI SYARIAH Vol 11, No 2 (2025): Jurnal al-Iqtishadiyah
Publisher : Fakultas Studi Islam Universitas Islam Kalimantan Muhammad Arsyad Al Banjary

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/iqt.v11i2.21561

Abstract

The development of financial technology (fintech) has significantly influenced the banking industry, including Islamic banking, particularly in the implementation of Good Corporate Governance (GCG), which emphasizes transparency, accountability, and operational efficiency. This study aims to evaluate the efficiency of Good Corporate Governance (GCG) before and after the adoption of fintech in Islamic banks and to assess the extent to which fintech contributes to improving governance quality. The study employs Data Envelopment Analysis (DEA) as the primary analytical method, using input indicators such as operational costs, number of employees, and technology investment, and output indicators including risk management efficiency, reporting transparency, and compliance with sharia principles. The analysis focuses on several Islamic banks that have implemented fintech in their operational activities. The results indicate that fintech implementation significantly contributes to improving the efficiency of Good Corporate Governance (GCG). Banks that adopt fintech more rapidly achieve higher DEA scores, particularly in terms of transparency and risk management. Prior to fintech adoption, many Islamic Banks faced challenges related to high operational costs and inefficient governance practices. However, following fintech integration, there is a notable improvement in operational efficiency, as evidenced by comparative DEA scores across banks. In conclusion, the integration of fintech into Islamic Banking operations enhances the effectiveness of Good Corporate Governance (GCG), reduces risk exposure, and supports more transparent and accountable governance practices. 

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