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bakhrul huda
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El-Qist : Journal of Islamic Economics and Business (JIEB)
Published by Universitas Islam Negeri Sunan Ampel
ISSN : 22527907     EISSN : 27160335     DOI : https://doi.org/10.15642/elqist
Core Subject : Economy, Science, Social,
Economics, Econometrics & Finance Library & Information Science Social Sciences
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 15 No. 1 (2025): April" : 6 Documents clear
Legal Frameworks for Consumer Protection in Digital Sharia Banking: A Comparative Study between Indonesia and Malaysia Khasanah, Karimatul; Mohd Salleh, Mohd Mahyeddin
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 1 (2025): April
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.2025.15.1.45-65

Abstract

This study aims to provide a comparative legal analysis of consumer protection frameworks in digital Sharia banking in Indonesia and Malaysia—two countries at the forefront of Islamic financial innovation in Southeast Asia. Employing a normative-comparative legal method, the research examines regulatory structures, Sharia supervisory mechanisms, personal data protection, dispute resolution, and financial literacy provisions. The findings reveal that Malaysia’s centralized and integrated model, led by Bank Negara Malaysia and the Shariah Advisory Council, offers a more coherent and enforceable framework. In contrast, Indonesia's fragmented regulatory landscape—split between OJK and Bank Indonesia—presents challenges in institutional coordination and regulatory consistency. The study highlights how regulatory convergence in Sharia principles is tempered by divergence in enforcement and digital risk governance. By elucidating these legal asymmetries, the article contributes to global Islamic finance literature through actionable insights for cross-jurisdictional harmonization, particularly in Muslim-majority contexts. It recommends the development of hybrid regulatory models that integrate centralized authority with robust Sharia oversight and consumer protection mandates. Future research should extend beyond doctrinal analysis by incorporating empirical stakeholder data and exploring multilateral regulatory convergence at the ASEAN level.
Reconstructing Islamic Jurisprudence in Local Marriage Practices: A Legal-Ethnographic Study of Jujuran in Banjar Society Hayati, Fauziah; Seff, Nadiyah; Hafidzi, Anwar
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 1 (2025): April
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.2025.15.1.14-31

Abstract

This study aims to investigate the practice of jujuran—a traditional monetary gift in Banjar marriage customs—from the perspective of Islamic jurisprudence and legal anthropology. Through a juridical-normative and legal-ethnographic approach, the research reveals that jujuran functions not as commodification of women, but as a culturally embedded expression of honor, responsibility, and economic solidarity. Drawing on principles such as maṣlaḥah (public interest), ‘urf (custom), and the objectives of Islamic law (maqāṣid al-sharī‘ah), the study reinterprets jujuran as a legitimate and dynamic legal norm that contributes to wealth redistribution, gender equity, and the preservation of marital dignity. The findings highlight that Banjar women actively participate in jujuran negotiations, challenging patriarchal interpretations and revealing women’s agency within customary frameworks. This research advances the discourse on contextual Islamic legal theory (fiqh al-‘urf) by demonstrating how local traditions, when aligned with Islamic ethical values, can serve as instruments for inclusive and justice-oriented marital practices. It contributes to global Islamic legal scholarship by offering a model for harmonizing cultural heritage with contemporary legal reform. Future research should explore comparative studies across Muslim ethnic groups and examine the evolving role of technology and digital mediation in customary marriage practices.
Assessing the Sharia Compliance of Hotel Facilities and Services in East Java: A Comparative Analysis of National and International Standards Rahmawati, Lilik; Pratikto, Muhammad Iqbal Surya; Wigati, Sri; Muflihin, Muhammad Dliyaul; Rahmani, Nur Maulidah Dini; Muntazeri, Eliya Najma
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 1 (2025): April
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.2025.15.1.32-44

Abstract

This study aims to examine the compliance of Sharia-compliant hotels in East Java, Indonesia, with both national standards (DSN-MUI Fatwa No. 108/2016) and international benchmarks (CrescentRating and Salam Standard). Utilizing a qualitative methodology involving field observations and semi-structured interviews across three hotels—Namira Syariah Surabaya, Radho Syariah Malang, and Walan Syariah Sidoarjo—the research reveals partial yet consistent alignment with core Sharia hospitality principles. These include the prohibition of immoral activities, availability of prayer amenities, and the absence of alcohol and gambling. However, the integration of Islamic financial institutions remains absent across all hotels, indicating a gap in full Sharia compliance as defined nationally. From an international perspective, all hotels meet the "Accommodates" level (Level 4) under CrescentRating and correspond to Silver or Gold tiers in the Salam Standard. This study contributes to global halal tourism scholarship by offering a multi-framework compliance assessment model that can guide policy formulation and standardization efforts in Muslim-friendly destinations. It also emphasizes the urgent need for unified regulatory frameworks, formal certification, and integration of Islamic finance within the halal hospitality sector. Future research should extend this analysis to higher-rated hotels and conduct cross-regional comparisons to assess consistency in compliance and service quality.
Mapping Maqāṣid Sharia Models in Islamic Economics: A Scoping Review of Literature (2018-2022) Muttaqin, Aris Anwaril; Samsudin, Muhammad Adib; Salleh, Ahmad Dahlan; Ahmad, Azlin Alisa; Hawa, Nabila Nurul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 1 (2025): April
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.2025.15.1.66-82

Abstract

Maqāṣid Sharia is a foundational epistemological framework for developing Islamic economics. Despite increasing scholarly attention, prior studies have inadequately mapped the diversity of Maqāṣid Sharia models employed in the discipline. This study aims to address that gap through a scoping literature review of publications from 2018 to 2022 indexed in Scopus and Web of Science, identifying the primary models applied by researchers. The analysis reveals four dominant conceptualizations: maṣlaḥah and mafsadah, kulliyāt al-khams, contemporary maqāṣid, and ḥifẓ al-māl. While the overarching term "Maqāṣid Sharia" is prevalent, the application of its methodological elements—particularly the maqāṣid framework (al-suba‘iyyah al-taṣawwuriyyah)—remains underutilized. This study contributes significantly to the global discourse by offering a structured map of Maqāṣid-based models in Islamic economics, thereby enhancing theoretical clarity and bridging methodological gaps. It recommends further exploration of the Maqāṣid methodology to enrich the development of Islamic economic theory, especially in areas such as economic epistemology, Islamic finance, the halal industry, and Islamic fintech. Future research should incorporate diverse language sources and extended databases to ensure broader analytical representation and to support a more globally integrated approach to Maqāṣid-oriented Islamic economic development.
Empowering Indigenous Communities through Cultural Festivals: An Islamic Economic Perspective on Income-Generating Projects in Jayapura, Papua Syarifudin, Moh.; Imam Wayudhi
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 1 (2025): April
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.2025.15.1.1-13

Abstract

This study aims to explore the economic empowerment potential of cultural festivals in indigenous communities through an Islamic economic lens, using the Lake Sentani Festival in Jayapura, Papua, as a case study. Employing a qualitative descriptive method, the research gathers empirical data from indigenous micro-entrepreneurs, local officials, and festival organizers via interviews, field observations, and document analysis. The findings reveal that Income-Generating Projects (IGPs) embedded within cultural festivals can significantly enhance local economic activity, particularly when grounded in sharia principles such as distributive justice (‘adl), public benefit (maṣlaḥah), and mutual cooperation (ta‘āwun). However, only 20% of the indigenous population is directly involved in festival-related economic activities, indicating structural exclusion and limited access to institutional support. Moreover, 90% of commercial activities remain confined to traditional product sales, highlighting a critical need for diversification and innovation. This study contributes to the global discourse on Islamic community-based development by proposing a four-pillar sharia-based model—shura-driven governance, maqāṣid-oriented policies, ethical multi-stakeholder collaboration, and integrated MSME development. It offers actionable insights for policymakers to transform cultural events into inclusive, sustainable platforms that merge cultural preservation with ethical economic empowerment. The model has broader applicability for Muslim communities worldwide seeking to align local heritage initiatives with Islamic economic principles.This study aims to investigate the role and potential impact of Income-Generating Projects (IGPs) embedded within cultural festival activities in Jayapura Regency as a strategic approach to local economic empowerment. While cultural festivals are widely recognized for preserving heritage and attracting tourism, they often struggle to deliver equitable economic gains to indigenous communities. Employing a qualitative descriptive methodology, the study gathers empirical data through interviews, field observations, and document analysis. The Lake Sentani Festival serves as the focal case, with participants including local residents, MSME operators, and regional government officials. The findings indicate that IGPs—particularly those involving the sale of indigenous products and the organization of local markets—can significantly increase community income when coupled with inclusive participation. This research contributes to the emerging field of community-based cultural economics by positioning cultural festivals as catalysts for grassroots empowerment. Framed through the lens of Islamic economics, the study introduces a development model rooted in foundational sharia principles such as distributive justice (al-ʿadl), public interest (maṣlaḥah), and mutual cooperation (taʿāwun). Cultural festivals are thus conceptualized as strategic vehicles for enhancing microenterprise engagement, expanding access to economic resources, and fostering entrepreneurship aligned with Islamic ethical values. By integrating local cultural assets with participatory Islamic economic frameworks, this study offers a novel contribution to inclusive and sustainable development, particularly in socially and economically marginalized regions such as Papua.
The Role of Sharia Accounting in Strengthening Indonesia’s Halal Industry Ecosystem Prasetyo, Aji; Sri Guntur, Yohanes; Khayati, Ismatul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 1 (2025): April
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.2025.15.1.83-99

Abstract

The global halal industry continues to experience robust growth, yet a critical dimension remains underexplored: the integration of Sharia-compliant financial management within halal-certified enterprises. While most regulatory and scholarly attention has been directed toward ensuring product halalness, the financial practices of halal industry players are often misaligned with Sharia accounting principles. This study investigates the role of Sharia accounting in strengthening the integrity and sustainability of Indonesia's halal industry, using a phenomenological qualitative approach based on in-depth interviews with key stakeholders in East Java. Grounded in the maqāṣid al-sharī‘ah framework, particularly the protection of wealth (hifẓ al-māl), the findings reveal a systemic gap between product-based halal certification and Sharia-compliant financial reporting. The absence of regulatory enforcement, institutional clarity, and professional support has led to fragmented practices, particularly among micro, small, and medium-sized enterprises (MSMEs). This study offers a strategic recommendation to involve Sharia-compliant Public Accounting Firms (PAFs) in assisting halal businesses with financial reporting following Sharia Financial Accounting Standards (SFAS). The novelty of this research lies in highlighting financial governance as an essential yet overlooked pillar of halal assurance—advancing the discourse on halal ecosystem integrity from a global Islamic accounting perspective. For future research, comparative cross-country studies are recommended to examine the implementation and regulatory integration of Sharia accounting within halal industries in diverse legal and institutional settings, particularly between emerging Muslim-majority economies and established halal hubs such as Malaysia, the GCC, and Southeast Asia.

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