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Contact Name
Khozainul Ulum
Contact Email
jesunisla@gmail.com
Phone
+6282244470719
Journal Mail Official
jesunisla@gmail.com
Editorial Address
Jl. Veteran 53A Lamongan
Location
Kab. lamongan,
Jawa timur
INDONESIA
JES (Jurnal Ekonomi Syariah
ISSN : 25285610     EISSN : 25410431     DOI : http://dx.doi.org/10.30736/jes.v7i2
Core Subject : Economy,
The subject covers textual and fieldwork studies with various perspectives of Islamic economics, Islamic public finance, Islamic finance, Islamic accounting, Islamic business ethics, Islamic banking, Islamic insurance, Islamic economic thoughts, Islamic human resource management, Islamic microfinance, Islamic development economics, Islamic monetary economics, Islamic fiscal economics, Islamic capital market.
Articles 161 Documents
Kesenjangan antara Kesadaran dan Perilaku Konsumsi Makanan Bersertifikat Halal pada Siswi SMAIT Mutiara Islam Cileungsi Fristyarini, Annisa
JES (Jurnal Ekonomi Syariah) Vol. 10 No. 2 (2025): September
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v10i2.1210

Abstract

Halal food consumption is a key aspect of Islamic practice, reflecting adherence to religious principles and concern for physical and spiritual well-being. In Indonesia, with its large Muslim population, awareness of halal products is expected to translate into consistent consumption behavior. However, a gap between awareness and actual behavior may exist, particularly among young consumers. This study investigates the gap between awareness and behavior in consuming halal food among 23 female students at SMAIT Mutiara Islam Cileungsi. Employing a descriptive quantitative approach, data were collected through online questionnaires during the 2024/2025 academic year. The findings show that students demonstrate high awareness of halal concepts, including halal certification and the principle of halalan thayyiban. Despite this awareness, their actual consumption behavior is not always consistent. The study concludes that a significant gap exists between awareness and behavior in halal food consumption among the students.
Akad Ijarah Muntahiyah Bit Tamlik: Tantangan dan Peluang Romi, Muhammad; Miftahurrahmah, Miftahurrahmah; Mawardi, Mawardi
JES (Jurnal Ekonomi Syariah) Vol. 10 No. 2 (2025): September
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v10i2.1211

Abstract

This study aims to analyze the validity of IMBT, identify regulatory and implementation challenges, and map opportunities for its future development. The research method used is library research with a descriptive qualitative approach. Data were obtained through a literature review of laws and regulations, fatwas, books, and journals related to IMBT. The analysis was conducted by examining the conformity of IMBT provisions according to fiqh muamalah and national regulations, including DSN-MUI Fatwa No. 27/DSN-MUI/III/2002, the Compilation of Sharia Economic Law, the Sharia Banking Law, and Bank Indonesia regulations. The results show that IMBT has a strong legal basis both in sharia and positive law. However, its implementation faces several obstacles such as the lack of specific regulations that regulate it in detail, lack of synchronization of regulations between authorities, differences in interpretation of asset maintenance and ownership transfer mechanisms, the risk of default, and low sharia financial literacy. Therefore, it is recommended to harmonize regulations between authorities, establish a special law for IMBT, develop transparent contract standards, improve Islamic financial literacy, and implement appropriate risk management to strengthen the attractiveness of IMBT in Islamic financing.
Analisis Efektivitas Penghimpunan Dana ZIS Pada Laznas Baitulmaal Muamalat: Studi Komparasi Penghimpunan Digital dan Non Digital Nuraini, Annisa; Priyatno, Prima Dwi
JES (Jurnal Ekonomi Syariah) Vol. 9 No. 1 (2024): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v9i1.686

Abstract

ZIS (Zakat, Infaq, and Sedekah) has enormous potential in Indonesia. However, the current collection realization is still far from the existing potential. In general, each OPZ carries out two ways of collecting, namely directly and indirectly. This study aims to analyze the effectiveness of digital and non-digital collection at LAZNAS BMM. The method used in this research is descriptive qualitative method and case study approach with data collection techniques in the form of interviews, observation, and documentation. The effectiveness theory used is that of Sujadi F.X which has 5 indicators consisting of effectiveness, economy, accountable work implementation, real division of labor, and practical work procedures. The results of the study show that digital ZIS fundraising has been effective in the aspects of effectiveness, economy, accountable work implementation, and practical work procedures and for the real aspect of division of labor has not achieved effectiveness. Meanwhile, non-digital ZIS fundraising has been effective in terms of effectiveness, accountable work implementation, and real division of labor. For aspects that have not reached effectiveness, namely economics and practical work procedures. Overall, collecting ZIS funds digitally at Laznas BMM is more effective than non-digital collection. However, both digital and non-digital collections both have an important role in increasing the receipt of ZIS funds at Laznas BMM.
Tax System Problems as a Cause of Sustainable Poverty in Japan: an Analysis of the Tax System in an Islamic View Latief, Mohamad; Rimapradesi, Yulia; Cahyani, Mustika; Nurcahyani, Ratna Alfina
JES (Jurnal Ekonomi Syariah) Vol. 9 No. 1 (2024): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v9i1.700

Abstract

Japan is one of the developed countries in East Asia. It can be seen from advances in technology, education and a high level of discipline. However, poverty has hit this country due to problems with the tax system and the increase in elderly people. The research methodology used in this research is a descriptive qualitative research method. This article aims to provide a solution to the problem of poverty that occurs in Japan through the implementation of a zakat system based on the Koran and Sunnah. The urgency of this research is to offer or propose a solution to the problem of poverty for the Japanese embassy. The results of this research show that persistent poverty in Japan can be eradicated by implementing a taxation system based on the concept of zakat nishab, so that tax payments do not burden those who pay zakat and there is no excess payment to avoid embezzlement of funds by greedy individuals.
Culinary MSME Survival Strategy in Maintaining Their Existence During The Covid-19 Pandemic Ar Ridha, Gt Syifa Noor; El Wafa, Faqih
JES (Jurnal Ekonomi Syariah) Vol. 9 No. 1 (2024): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v9i1.739

Abstract

This research is motivated by the covid-19 virus, which requires people to stay at home; of course, this impacts all industries, especially MSMEs in the culinary sector. The covid-19 pandemic has forced culinary businesses to adjust their strategies to continue to survive. The research aims to determine the impact of covid-19 on Culinary MSMEs and the use of customer relationship management (CRM)as a way for MSMEs to survive during the covid-19 pandemic. This type of research is field research with a qualitative descriptive approach. The data used was obtained from interviews with 10 MSME actors. The results of the study show that during the pandemic, culinary MSME actors in Barabai District experienced the impact of a lack of buyers, decreased income turnover, increased production of the main ingredients, experienced distribution obstacles, and decreased sales, so to survive, culinary MSME actors in Barabai District adopted a survival strategy by increasing improvements. Product and service quality, utilization of technology with digitalization schemes, and maximizing customer relationship marketing (CRM) loyalty.
Peran Current Ratio dalam Memoderasi Pengaruh Debt to Equity Ratio Terhadap Return on Equity pada Bank Syariah Indonesia Lestari, Putri Sri; Barokah, Bella Yuliawan; Setiawan, Iwan
JES (Jurnal Ekonomi Syariah) Vol. 9 No. 1 (2024): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v9i1.755

Abstract

As the fastest growing banking companies, Bank Syariah Indonesia needs to monitor financial ratios, such as current ratio (CR) and debt to equity ratio (DER) to measure financial performance and stability. This research focuses on how the CR affects the relationship between DER and RoE to provides an overview of the capital structure and liquidity policies that affect the profitability of Islamic banks. This research uses a quantitative descriptive method with secondary data on time series from 2021 to 2023, taken from the financial statements of PT. Bank Syariah Indonesia Tbk. Data processing is carried out with SPSS version 26, involving regression analysis, coefficient of determination, and hypothesis testing. To test the hypothesis, this study applied Moderated Regression Analysis (MRA) to multiple linear regression, with moderation variables to regulate the interaction between independent and dependent variables. This research shows that in Bank Syariah Indonesia, there is no significant correlation between DER and RoE. That is, high DER does not necessarily mean greater profitability. This has an impact on management decisions related to capital structure and investment. In addition, the CR does not have a significant impact on the relationship between DER and RoE, indicating that moderation by CR does not allow revenue optimization.
Analisis Maqashid Syariah dalam Transaksi Akad Qiradh Akmal, Haerul; Marjany, Nawa; Islam, Muhammad Thoriqul; Muthoharoh, Intan
JES (Jurnal Ekonomi Syariah) Vol. 9 No. 1 (2024): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v9i1.807

Abstract

Buying and selling is one of the most important activities in a human's life. Imam Madzahib Arba'ah has a very deep concern in the problem of buying and selling, including to the Qiradh. This study aims to determine the implementation of maqashid sharia contained in the implementation of the qiradh, In the view of Imam Madzahib Arba'ah, they are Imam Abu Hanifah, Imam Malik, Imam Syafi'i and Imam Ahmad. This type of research is qualitative research, while the analysis method used is content analysis, that way researchers can be find the concept of Maqashid Sharia contained in the Qiradh. The results of this study indicate that in this Qiradh contract, there are two concepts of maqashid sharia, firstly is preservation of the offspring and secondly is preservation of wealth. The conclusion of this study is that the preservation of the offspring is described in the willingness of the muqrid to help others, with their wealth. And in the preservation of wealth, it is discribed in the distribution of assets carried out by the muqrid to the muqtarid. This research is expected to be a contribution to the development of micro and macro financial institutions by prioritizing the Qiradh contract as one of the superior products.
Analisis Peningkatan Perolehan Zakat di BAZNAS Jawa Timur Pascaterbitnya Surat Instruksi Gubernur Jawa Timur Tahun 2021 Ubud, Nuril; Amrullah, Ahmad Afif; Afandi, Nihro
JES (Jurnal Ekonomi Syariah) Vol. 9 No. 1 (2024): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v9i1.838

Abstract

The Governor of East Java issued a letter of Instruction Number 01/INSTN/2021 concerning Optimizing the Collection of zakat, infaq and sadaqah within the East Java Provincial Government. This policy is a new breakthrough so that state civil servants (ASN) are aware of the obligation to pay zakat and increase the zakat income at the National Zakat Amil Agency (BAZNAS) East Java. In this way, the zakat funds collected can become a huge force that can be used to help improve the welfare of the poor, needy and the other zakat recipients. However, in fact, the issuance of this letter of instruction does not automatically become a determining factor in increasing the zakat collection of the BAZNAS East Java. This research uses a descriptive-qualitative method. Primary data was obtained by conducting direct interviews with the administrators and staff of BAZNAS East Java. Meanwhile, secondary data was obtained from literature, reference books, journals, documents and BAZNAS. In data analysis, researchers used inductive thinking to reach conclusions. The results of this research show that there has been a very significant increase after the issuance of the East Java Governor's Instruction letter number 01/INSTN/2021 regarding the optimization of zakat, infaq and sadaqah collection within the East Java Provincial government. However, to realize the effectiveness of implementing these instructions, BAZNAS East Java needs to carry out several follow-up programs as revealed in this research.
Pengaruh Halal Atribut dan Citra Destinasi Wisata terhadap Niat Berkunjung Kembali di Kota Padang Panjang Sari, Nia Mutiara; Wulandari, Dwi Pratiwi
JES (Jurnal Ekonomi Syariah) Vol. 9 No. 1 (2024): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v9i1.859

Abstract

This research was motivated by the researcher's observations regarding intention to return to the Padang Panjang City tourist destination. Where there is a lack of tourist interest in visiting the Padang Panjang City tourist destination again. This research aims to analyze the impact of halal attributes and image of tourist destinations on intention to return to Padang Panjang City. This study has a quantitative descriptive design, with a sample size of 399 respondents determined by applying the Slovin formula and a purposive sampling strategy. A Likert scale questionnaire that has undergone validity and reliability testing is the method used in this study to collect data. Using the SPSS version 26 computation tool, the obtained data was subjected to multiple linear regression analysis. Based on the analysis's findings, inferences may be made about the halal attribute variable (X1) using the t test results, which show a significant influence of halal attributes on intention to return at a significant level of 0.000<0.05. Concurrently, halal attributes (X1) and tourist destination image (X2) have a substantial impact on intention to visit again, according to the findings of the t test for the variable tourist destination image (X2), which has a significant level of 0.007<0.05. The intention to return (Y) variable is influenced by the halal attribute (X1) and tourist destination image (X2) variables by 17.3% and other variables by 82.7%, respectively.
Praktik Jual Beli Sistem Agensi pada Agen Herba Penawar Alwahida Indonesia di Kota Balikpapan dalam Perspektif Ekonomi Syariah Basri, Pajrin; Darmawati, Darmawati; Taher, M
JES (Jurnal Ekonomi Syariah) Vol. 9 No. 1 (2024): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v9i1.881

Abstract

Sharia economics is an economic system that occurs after economic principles become its working guidelines, influenced or limited by Islamic teachings. There are problems with the large number of agents and consumers, such as not practicing buying and selling using an agency system according to the provisions set by HPAI. The agency sells HPAI products to agents and consumers at the same price. This is because there are some agents who shop at agencies, but sometimes the agency forgets to enter the agent's membership number, which has an impact on prices that should be discounted but become normal prices. The method in this research is using qualitative research with the Field Research type and using a case study approach. The data collection technique is observation, interviews and documentation, the data analysis technique used is first condensing the data, then presenting the data and finally drawing conclusions from the data, as well as using techniques data validity. The results of the research are that the practice of buying and selling the agency system at the Herba Penawar Alwahida Indonesia agent in Balikpapan from a sharia economic perspective namely murabahah contract, where the agency tells the initial price when buying and selling, as well as the product it is sold using herbal ingredients and has transparency in its processing, so that sharia economic values ​​can truly be implemented in the buying and selling transaction process for Herba Penawar Alwahida Indonesia products.