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bakhrul huda
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Kampus Fakultas Ekonomi dan Bisnis Islam UIN Sunan Ampel Surabaya Jl. Jend. A. Yani 117 Surabaya 60237
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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 7 Documents
 1 
Search results for , issue "Vol. 15 No. 2 (2025): October" : 7 Documents clear
Cybersecurity Behavior as a Reflection of Ḥifẓ al-Māl in Islamic Banking: A Behavioral Model Based on Protection Motivation Theory Hutagalung, Muhammad Wandisyah R; Siregar, Saparuddin; Furqan, Mhd.; Pulungan, Ismail; Elce, Furkan
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): 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.2025.15.2.127-153

Abstract

This study examines psychological determinants of cybersecurity protection behavior among Islamic banking customers by applying Protection Motivation Theory (PMT) within a maqāṣid al-sharīʿah framework. Using a quantitative survey (N = 384) and PLS-SEM, it tests the effects of perceived vulnerability, severity, self-efficacy, response efficacy, response cost, and social influence, as well as the moderating role of cybersecurity education. Results show that vulnerability, severity, response efficacy, and social influence significantly predict protection behavior, while self-efficacy and response cost do not. Cybersecurity education has no significant moderating effect. The model explains 69.6% of the variance, indicating strong explanatory power. The study contributes by linking PMT to Islamic economic principles, particularly ḥifẓ al-māl and amānah. It suggests that Islamic banks need community-based, values-driven cybersecurity education to foster sustainable protective behavior.
Islamic Jurisprudential Approaches to Pesantren Financial Reporting: Constructing a Framework for Legalized Accounting Practices Habibi, M. Luthfillah; Mahsun, Moch; Asnawi, Nur; Putra, Yuniarti Hidayah Suyoso; Arifin, Sirajul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): 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.2025.15.2.100-126

Abstract

This paper examines the epistemic gap between contemporary accounting methods and Islamic jurisprudence (fiqh) in the financial reporting of Pesantren, or Islamic boarding schools that operate as nonprofit organizations. Modern standards, such as IFRS, place a strong emphasis on technical compliance and objectivity. However, they frequently overlook the moral and spiritual principles—such as fairness, transparency, and trust—that are fundamental to Islamic responsibility. Fiqh, on the other hand, provides robust normative guidance but lacks the technical tools necessary for consistent reporting and implementation. By proposing an integrative model for financial reporting that balances Shariah-based ethics with modern accounting practices, this study aims to bridge this gap. This study identifies thematic trends, research gaps, and emerging frameworks in Islamic accounting by analyzing peer-reviewed papers and scholarly outputs from international academic databases using a Systematic Literature Review (SLR) approach, aided by the bibliometrix R-tool software. The results indicate that, within the context of Islamic educational institutions, there is no operational model that integrates IFRS and AAOIFI criteria. The Islamic Value-Based Accounting System (IVBAS), which emphasizes both legal compliance and spiritual responsibility, is the study's recommendation. This concept has important implications for Islamic economics and nonprofit administration. It provides Pesantren with a fresh approach to establishing Shariah-compliant and transparent reporting procedures, while boosting their credibility and stakeholder trust
Optimizing Mosque-Based Cash Waqf for Real Sector Empowerment: Evidence from Medan, Indonesia Iqbal, M.; Nasution, Muhammad Syukri Albani; Nasution, Yenni Samri Juliati
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): 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.2025.15.2.154-177

Abstract

This study examines how Mosques in Medan manage waqf funds to support productive, empowering economic programs for the ummah. Using a qualitative case study approach, data were collected through in-depth interviews with mosque administrators, waqf practitioners, and related stakeholders, and analyzed using NVivo 12 to identify patterns, themes, and Mosque typologies in cash waqf management. The findings reveal that while many mosques in Medan have initiated cash waqf collection, few have successfully channeled these funds into sustainable economic empowerment initiatives. Key determinants of effective management include institutional structure, congregational engagement, collaboration with Islamic financial institutions, and digital support. Theoretically, this study contributes to the development of an integrative framework that positions mosques as socio-economic institutions within the broader discourse of Islamic economics. This study contributes to Islamic social finance literature by formalizing mosque typology as an institutional variable, thereby strengthening the conceptual link between mosque governance and economic empowerment. Practically, it proposes a typology-based Mosque replication model to enhance the sustainability and scalability of cash waqf-driven economic empowerment. This integrative approach offers a pathway for transforming mosques into centers of community-based economic justice and prosperity.
How Culture Transforms Government Aid: Evidence From Sumbawa Regency, Indonesia Permata Cita, Fitriah; Zuhroh, Diana; Harsono
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): 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.2025.15.2.178-195

Abstract

This study investigates how government assistance, family income, and local culture jointly influence economic welfare in Sumbawa Regency, Indonesia. Moving beyond “isolated variable” analysis, this study develops an integrated framework to address policy gaps where social protection outcomes often fall short despite major investments. It extends “welfare state theory” by incorporating cultural dimensions that are typically overlooked in conventional economic models. Using Structural Equation Modeling with Partial Least Squares (SEM-PLS), data were gathered from 201 randomly selected respondents among government aid recipients. Results show significant positive effects: government assistance (β = 0.342, p < 0.01), family income (β = 0.458, p < 0.001), and local culture (β = 0.231, p < 0.05). The model demonstrates strong explanatory power (R² = 0.687) and predictive relevance (Q² = 0.524). Findings reveal that family income remains the strongest welfare determinant, while effective government aid requires proper targeting and allocation. Significantly, local practices like gotong royong (mutual assistance) strengthen social cohesion, validating culture's role as an active economic determinant. This study contributes to Islamic economics literature by demonstrating how local cultural practices aligned with Islamic principles of ta'āwun (cooperation) and maslahah (public interest) enhance welfare outcomes in Muslim-majority contexts where Islamic values shape economic behavior. The research proposes practical recommendations for “culturally-sensitive” assistance programs that integrate Islamic social finance instruments (zakat and waqf) with income enhancement strategies and cultural capital development. its also emphasizes establishing monitoring systems that track both welfare indicators and cultural sustainability. These findings offer replicable frameworks for welfare policy design in developing countries where cultural and religious dimensions fundamentally influence development outcomes.
Semi-Free Buffet Stalls in East Java: An Islamic Economic Analysis of Food Security and Cultural Poverty Risk Hasyim, Muhammad Sulaiman; Riyadi, Abdul Kadir; Syafa'ah, Mamik
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): 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.2025.15.2.196-215

Abstract

This study investigates the emerging phenomenon of “semi-free buffet stalls” (warung semi-gratis) in East Java, Indonesia—community-based initiatives that provide food on an eat-as-you-wish, pay-as-you-can basis. While these stalls contribute to food security among low-income families, they may paradoxically reinforce dependency and cultural poverty. Addressing the research gap in Islamic economic perspectives on these dual functions, this study employs a qualitative descriptive approach, combining literature review, media content analysis, and comparative analysis of national and international studies. The findings reveal that, although semi-free stalls alleviate immediate economic pressures, passive consumption without participatory reciprocity can foster dependency and learned helplessness. Nevertheless, when integrated with empowerment-oriented programs grounded in al-Ta‘āwun (cooperation)—such as voluntary contributions, skill development, and collective work—these initiatives can balance generosity with capacity building. This research contributes to Islamic economics by proposing a hybrid model of charitable and transformative food distribution, offering a framework for inclusive social finance practices applicable to other Muslim-majority and developing contexts.
Impact of Assets and Sales on The Capital Development of Islamic Boarding School Cooperatives Susilowati, Lantip; Febrianto, M. Nanang; Lestari, Lisa Yuni; Malik, Muhammad Khoirul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): 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.2025.15.2.216-231

Abstract

This study examines the influence of assets and sales on the capital structure of the Husnul Khotimah Islamic boarding school cooperative using panel data from four business units between 2020 and 2023 (164 observations). Chow and Hausman tests confirm the Fixed Effect Model as the best specification. The findings show that assets of the HK Putra, HK Putri, and Economic Division units significantly affect capital, whereas the Pancalang unit’s assets do not. Regarding sales, only the HK Putra and Pancalang units exhibit significant effects on capital. Simultaneously, all independent variables significantly influence capital, supported by an Adjusted R² of 0,842, indicating that asset structure and sales performance are key determinants of capital strengthening in pesantren cooperatives. The study contributes to the global literature by offering empirical insights into how Islamic, community-based microeconomic institutions manage capital formation under limited external financing. This adds a new dimension to discussions on Islamic cooperative finance and the resilience of faith-based economic entities. Future research directions include: developing alternative Sharia-compliant capital models for pesantren cooperatives; conducting comparative studies with conventional cooperatives; incorporating profitability, efficiency, and risk-management variables; and examining the role of digital sales transformation in enhancing cooperative capital.
Islamic Financial Behavior: The Influence of Lifestyle, Financial Learning, and Family Financial Education on the Sharia Financial Literacy of Muslim Students at Lambung Mangkurat University Azma, Aulia Rahmiyatul; Misran, Alfian; Nordiansyah, Muhammad
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): 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.2025.15.2.231-248

Abstract

This study aims to analyze the influence of lifestyle, financial learning, and family financial education on the Sharia financial literacy of Muslim students at Lambung Mangkurat University. Using a quantitative approach, data were collected from 85 undergraduate accounting students through questionnaires and analyzed using multiple linear regression. The results show that lifestyle significantly affects Sharia financial literacy (t = 2.816; p = 0.006), financial learning also has a significant effect (t = 2.028; p = 0.046), and family financial education demonstrates a significant influence (t = 2.243; p = 0.028). Simultaneously, the three variables jointly affect financial literacy with a significance value of F = 19.294 (p = 0.000). Among these factors, lifestyle exerts the strongest influence, indicating that prudent, value-based, and moderate behavior shapes ethical financial decision-making. These findings support the Theory of Planned Behavior (TPB), where lifestyle represents attitude toward behavior, and financial learning and family education relate to subjective norms and perceived behavioral control. Theoretically, the research extends the behavioral finance model by integrating Islamic ethical dimensions rooted in fiqh al-muʿāmalah and maqāṣid al-sharī‘ah, emphasizing the preservation and responsible use of wealth (ḥifẓ al-māl). Practically, the study provides insights for universities, regulators, and families to enhance Islamic financial education that promotes not only financial knowledge but also ethical and socially responsible behavior.

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