cover
Contact Name
bakhrul huda
Contact Email
bakhrul.huda@uinsby.ac.id
Phone
+6281331303883
Journal Mail Official
el-qist@uinsa.ac.id
Editorial Address
Kampus Fakultas Ekonomi dan Bisnis Islam UIN Sunan Ampel Surabaya Jl. Jend. A. Yani 117 Surabaya 60237
Location
Kota surabaya,
Jawa timur
INDONESIA
El-Qist : Journal of Islamic Economics and Business (JIEB)
ISSN : 22527907     EISSN : 27160335     DOI : https://doi.org/10.15642/elqist
el-Qist: Journal of Islamic Economics and Business (JIEB) Merupakan jurnal yang terbit dua kali dalam satu tahun, bulan April dan Oktober, berisi kajian-kajian Ekonomi dan Bisnis Islam, baik berupa artikel konsepsional ataupun hasil penelitian
Articles 7 Documents
Search results for , issue "Vol. 14 No. 2 (2024): October" : 7 Documents clear
The Role of Zakat and Taxes on Economic Growth Mansur, Ahmad; Kafabih, Abdullah; Hakim, Abdul; Fuad, Lian
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 14 No. 2 (2024): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2024.14.2.154-166

Abstract

This conceptual study aims to investigate the synergistic roles of zakat and taxation as fiscal instruments to promote equitable income distribution and foster economic growth within the framework of Islamic economics. Grounded in descriptive qualitative analysis and literature review, the research outlines how zakat and tax policies can be integrated to form a more just and sustainable fiscal structure. While taxes are recognized as essential for state financing and macroeconomic stabilization, zakat—though traditionally religious in nature—emerges as a viable counter-cyclical tool to support poverty alleviation, enhance purchasing power, and drive inclusive development. The study highlights the distinct yet complementary characteristics of zakat and taxes, emphasizing their potential to correct wealth disparities and stimulate productive investment through multiplier effects. By embedding Islamic moral values such as moderation, social justice, and prohibition of usury, this research offers an alternative paradigm for fiscal governance. The study contributes to global economic scholarship by presenting a faith-based fiscal model that may inform public finance policies in Muslim-majority countries and beyond. Future research is recommended to develop empirical models that quantify the macroeconomic impacts of zakat-tax integration and explore its application in diverse economic contexts.
Halal Tourism: A Future Research Roadmap Based on Bibliometric Analysis Supriyadi, Supriyadi; Rahman, Azibur
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 14 No. 2 (2024): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2024.14.2.97-111

Abstract

This research aims to present a systematic literature review of halal tourism using bibliometric analysis to map its conceptual development, research trends, and future research opportunities within the global academic landscape. Drawing on 262 publications from the Scopus database between 2010 and August 2024, the study reveals significant growth in halal tourism scholarship, particularly in the fields of business, management, and social sciences, with Indonesia and Malaysia emerging as the dominant contributors. Through VOSviewer visualization, the analysis identifies leading authors, influential institutions, and recurring thematic clusters. The findings also uncover critical research gaps, notably the underrepresentation of themes such as religiosity, sustainability, policy making, and customer satisfaction in the halal tourism discourse. These gaps signal the need for a multidimensional research approach that includes qualitative perspectives, socio-cultural frameworks, and policy analysis. This study contributes to global knowledge by offering a comprehensive research roadmap that integrates economic, cultural, and spiritual dimensions of halal tourism. It recommends that future research expand into halal ecotourism, tourism management, and traveller behaviour to ensure inclusive and sustainable development of the industry. The proposed agenda serves as a reference point for scholars, policymakers, and tourism practitioners worldwide to align academic inquiry with emerging needs and global market shifts in Muslim-friendly tourism services.
The Influence of Maqāṣid Sharī‘ah Implementation on Satisfaction of Islamic Cooperatives’ Members Bhinekawati, Risa; Ascarya, Ascarya; Firdaus, Achmad
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 14 No. 2 (2024): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2024.14.2.112-140

Abstract

This study aims to elaborate on the application of indicators of five lower-order constructs of maqāṣid sharī‘ah in measuring the satisfaction of Islamic cooperative members. Subsequently, the Social Exchange Theory is used to explain the relationships among reciprocity, trust, maqāṣid sharī‘ah, and satisfaction. This study uses a quantitative approach by applying a two-stage reflective-formative analysis of Partial Least Square – Structural Equation Modeling (PLS-SEM). The data were collected from nine Islamic cooperatives in six provinces of Indonesia, where 247 valid questionnaires were processed and analyzed using SmartPLS software. The first stage of analysis confirmed that the indicators of five constructs of maqāṣid sharī‘ah (Religion, Life, Intellect, Lineage, and Trust) could be used as valid and reliable measurements for maqāṣid sharī‘ah. The second stage of the analysis found that maqāṣid sharī‘ah, together with reciprocity and trust, have a significant and positive influence on the satisfaction of sharī‘ah cooperative members. The results of this study can be generalized to the Islamic financial cooperatives. However, the application of the model to conventional cooperatives will require further research research. Consistent implementation of maqāṣid sharī‘ah would improve cooperatives members’ satisfaction and overall cooperatives performance. This study confirms that indicators and variables of maqāṣid sharī‘ah can be applied as measurements to analyze the satisfaction of Islamic cooperative members. It also provides empirical evidence of the application of Social Exchange Theory in the context of Islamic cooperatives, which has not been done by previous studies. Future studies are recommended to test this model in non-Islamic cooperatives, expand the dataset across Muslim-majority countries, and explore longitudinal impacts of maqāṣid-based governance on institutional sustainability.
Enhancing Culinary SMEs Revenue in Burneh District, Bangkalan Through Halal Certification Optimization Karim, Moh.; Dzikrulloh, Dzikrulloh
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 14 No. 2 (2024): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2024.14.2.141-153

Abstract

This research aims to explore the implementation, response, and economic impact of halal certification on culinary Small and Medium-sized Enterprises (SMEs) in Burneh District, Bangkalan Regency, Indonesia. Employing a quantitative, field-based research design with a causal approach, data were collected through surveys and interviews with 12 SME owners across various business categories. The findings reveal that while awareness of halal certification and government support is relatively high, significant challenges remain in the certification process—particularly due to the lack of certified halal slaughterhouses and the complexity of procedural requirements. Despite these efforts, halal certification has not yet led to a significant increase in SMEs’ revenue, as most consumers—particularly in Muslim-majority Madura—do not actively verify the halal status of products, assuming all local culinary offerings are inherently halal. This study contributes to the global discourse on halal assurance by emphasizing the cultural, regulatory, and practical barriers to certification uptake in local economies. It recommends future research to investigate consumer behavior toward halal labeling and to assess long-term income impacts in regions with mandatory halal certification enforcement. Moreover, international comparative studies may further illuminate how halal certification contributes to economic empowerment across diverse Muslim communities.
Distribusi Kekayaan dalam Islam: Tinjauan Al-Qur'an atas Solusi Ketimpangan Ekonomi Global Tasriani, Tasriani; Afifah, Dhiya Dwi; Arum, Hafidza Sanshia; Ritonga, Iskandar; Nurhayati, Nurhayati
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 14 No. 2 (2024): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2024.14.2.167-184

Abstract

This study critically examines Qur'anic principles of wealth distribution as a potential solution to global economic inequality. Employing a qualitative, thematic tafsir-based analysis of selected Qur'anic verses, the research reveals that Islamic instruments such as zakat, infaq, sadaqah, and waqf (ZISWAF) offer a comprehensive and morally grounded framework for addressing structural poverty and socio-economic disparities. Rooted in the maqāṣid sharī‘ah paradigm, these mechanisms aim to ensure social justice by mandating ethical wealth circulation, protecting essential human rights, and countering the concentration of resources among economic elites. Despite their transformative potential, the implementation of these instruments in modern contexts faces challenges, including limited institutional transparency, fragmented regulation, and low public participation. This study contributes to global academic discourse by demonstrating how Qur'anic economic ethics can inform inclusive fiscal policies and sustainable development models. It recommends policy reforms integrating digital financial technologies, standardized zakat-wakaf governance, and stronger state–Islamic institution collaboration. Future research is encouraged to expand empirical evaluations of Islamic wealth redistribution mechanisms in diverse socio-economic contexts and to compare their effectiveness against conventional capitalist systems.   Penelitian ini mengkaji secara kritis prinsip-prinsip distribusi kekayaan dalam Al-Qur'an sebagai solusi potensial terhadap ketimpangan ekonomi global. Dengan menggunakan pendekatan kualitatif melalui analisis tafsir tematik terhadap ayat-ayat Al-Qur'an yang relevan, studi ini menunjukkan bahwa instrumen Islam seperti zakat, infak, sedekah, dan wakaf (ZISWAF) menawarkan kerangka kerja yang komprehensif dan berlandaskan moral untuk mengatasi kemiskinan struktural dan kesenjangan sosial-ekonomi. Berakar pada paradigma maqāṣid sharī‘ah, mekanisme ini bertujuan mewujudkan keadilan sosial melalui sirkulasi kekayaan yang etis, perlindungan hak-hak dasar manusia, serta pencegahan konsentrasi sumber daya pada elit ekonomi. Meskipun memiliki potensi transformatif, implementasi instrumen-instrumen tersebut dalam konteks kontemporer masih menghadapi tantangan, seperti rendahnya transparansi kelembagaan, regulasi yang belum terintegrasi, dan partisipasi masyarakat yang terbatas. Penelitian ini memberikan kontribusi pada wacana akademik global dengan menunjukkan bagaimana etika ekonomi Al-Qur'an dapat menginspirasi kebijakan fiskal inklusif dan model pembangunan berkelanjutan. Reformasi kebijakan yang disarankan mencakup integrasi teknologi keuangan digital, standarisasi tata kelola zakat-wakaf, serta penguatan kolaborasi antara negara dan institusi Islam. Penelitian selanjutnya direkomendasikan untuk memperluas evaluasi empiris atas mekanisme distribusi kekayaan Islam di berbagai konteks sosial ekonomi, serta membandingkan efektivitasnya dengan sistem kapitalisme konvensional.
The Influence of e-WOM, Fashion Trends, and Income on the Consumption Style of the Muslim Community in Palopo City: A Quantitative Analysis Amiruddin, Rifdayanti; Abdullah, Muh. Ruslan; Noor Bakri, Adzan
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 14 No. 2 (2024): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2024.14.2.185-205

Abstract

This study aims to examine the influence of electronic word of mouth (e-WOM), fashion trends, and income on the consumption style of the Muslim community in Palopo City, Indonesia. Utilizing a quantitative approach with data from 126 respondents aged 18–32 years and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), the research confirms that all three variables significantly affect consumption style. Fashion trends exhibit the strongest influence, followed by income and e-WOM. The findings highlight how digital culture, particularly fashion content on social media, reshapes consumer identity and behavior among young Muslims, often transcending traditional income-based consumption models. This research contributes to global consumer studies by integrating Islamic socio-cultural dimensions with digital sociology and consumer culture theory. It provides evidence that aspirational and performative consumption—mediated by influencers and online peer reviews—is increasingly prevalent in urban Muslim communities. The study recommends future research to explore longitudinal changes in digital consumption behavior, assess moderating variables such as religiosity and digital literacy, and conduct cross-cultural comparisons to evaluate the universality of these patterns across Muslim-majority and minority contexts.
Digital Based Decision Formation Model in Indonesia with a Theory Planned Behavior Approach: Empirical Evidence of BSI Mobile Banking Tahir, Atika; Rasbi, Muhammad; Ruslan, M; Wardi, Fithriah
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 14 No. 2 (2024): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2024.14.2.206-223

Abstract

This study aims to explore the psychological and behavioral factors influencing digital infaq decision-making among Indonesian users of BSI Mobile Banking, using the Theory of Planned Behavior (TPB) framework. Employing a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were gathered from 115 purposively selected respondents. The findings confirm that attitudes, subjective norms, and perceived behavioral control significantly shape behavioral intention, which in turn strongly predicts digital infaq decisions. Among these, perceived behavioral control exhibits the most substantial influence on intention. Notably, intention fully mediates the relationship between psychological antecedents and actual decisions. This study contributes to global scholarship on digital Islamic finance by empirically validating the TPB model in the context of faith-driven financial behavior in emerging economies. It highlights the growing role of digital trust, user confidence, and social influence in shaping online charitable practices. The research offers practical implications for Islamic financial institutions to enhance user engagement by improving digital literacy, platform usability, and trust-building mechanisms. Future research should consider broader samples, incorporate variables such as risk perception and digital ethics, and conduct cross-national comparisons to assess the generalizability of the digital infaq decision-making model.

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