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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 423 Documents
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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.
MANAJEMEN PENGELOLAAN ZAKAT DAN SHADAQAH (Kiat Badan Amil Zakat Jawa Timur Dalam Mobilisasi dan Pendistribusian) Sudaryanto, Kasno
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 3 No. 1 (2013): 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.2013.3.1.387-398

Abstract

During this time, zakat and its management just ideal in level of discourse and theory, while the realization is always constrained by two things: the synchronization of management of zakat which is still partially addressed institutional and the distribution of zakat overlap between agencies. This has led to the potential for a national charity - in the range of Rp. 217 trillion to Rp eventually absorbed only Rp. 1.7 trillion. Given this reality, East Java BAZ strives to formulate and implement measures that are considered able to eliminate or at least to minimize—the effects of 2 problems above. The initial thing to do is optimize the strategic plan through the actualization of the vision and mission of BAZ Java that is focused on optimizing the distribution of ZIS in order to realize the mandate of Law Number 38 of 1999 Jo. Law No. 23 of 2011 on Zakat. Various forms of innovation regarding methods of distribution and ZIS revenue optimization continue to be encouraged and realized, with the ultimate goal of successful realization of zakat management function effectively and efficiently, for the welfare of the people and regional poverty reduction.
OTENTISITAS H{A{ADÎTH MUTAWÂTIR DALAM TEORI COMMON LINK G.H.A. JUYNBOLL Idri, Idri
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 4 No. 1 (2014): 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.2014.4.1.249-271

Abstract

Almost all Muslims agree that an authenticprophetic tradition (h}adîth) is that which comes directly fromthe Prophet. A tradition such as this—like the Qur’ân—isreliable in terms of its chain of narration and message.Hence, it brings legal and moral implication for the Muslimsto apply in their daily life. In the science of prophetictradition, such tradition is called d}arûrî, literally meanscompulsory in the sense that it necessitates Muslims tocomply. Different sort of view however, is being introducedby an orientalist named G.H.A. Juynboll. He comes up withan entirely different view concerning an authentic prophetictradition both in terms of its category and definition. Hereckons that there is no such thing as an authentic prophetictradition. Every prophetic tradition is vague, and fallstherefore under the category of being inauthentic. This paperis interested in dealing critically with this controversial viewby giving particular attention to four ma
KILAS BALIK EKONOMI ISLAM DI INDONESIA Musfiqoh, Siti
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 1 No. 1 (2011): 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.2011.1.1.1-14

Abstract

The historical development of Islamic system economic in Indonesia reflects the dynamics of the aspirations and wishes of the Indonesian people themselves, to have an alternative fair economic system, in the real sector. as an alternative search process in the monetary system which is characterized by the principles of transparency, fairness, balance and ethics in creating a prosperous society materially and spiritually. The initial of this alternative search system, initiated by scientific studies about Islamic economic and financial. The result of those studies is the publication of islamic banking laws. The initial of Islamic economic system of banking began in the early 1980's, when the government issued a policy package on Banking liberalization.The scholars' at that time established an interest-free rate, bank Muamalat (Islamic banks) at the end of 1991 and operational in early 1992, but none of the legal device that can be used as a reference.This condition lasted until the year 1997, in which Indonesia was hit by the economic and moneter crisis.At that time, when conventional banks had been liquidated, , Islamic banks showed their existence and do not experience economic shocks. Aspiration of Indonesian people had been growing to have an Islamic financial institutions, non bank financial institutions and the banking through the application of system for a favorable outcome for the customer and the bank. Furthermore, the trial conducted by the public along with academics and practitioners to realize and practice the idea of monetary systems ranging from small-scale enterprises both bank and non bank financing are trying to apply the concept of revenue sharing. At this stage, the establishment of Islamic banks are seen as an indicator of economic progress is happening in Islamic economic, so almost society equate Islamic Economic with Islamic banks, or non-bank sharia financial institutions other. Though the scope of Islamic economics is much broader than just a Sharia finance. It covers macroeconomic concepts, micro-economic, fiscal, monetary, and also the much concept of economic development policies and instruments with all the variables.
PASAR MODAL SYARIAH DI INDONESIA Fauzia, Ika Yunia
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 1 No. 1 (2011): 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.2011.1.1.15-40

Abstract

The Birth of shariah capital market in Indonesia is a breakthrough, in order to open a new niche on the trading floor. With distinct segmentation, it is expected that local Moslem investors and Middle Eastern investors will be colouring investment growth in it. The existance of sharia capital markets, will also participate in enhancing the development and the growth of national economic because it can strengthen industries and companies financial position. In which industries and companies engaged in efforts dealing with shariah, which can provide a positive contribution to people’s live. However modern economy will rely heavily on strong capital markets, global competitivenes and also good system. And it is expected that sharia capital market in Indonesia could have strong competitivenes so that can develop, deliver profit and benefit for the community of investors, industry sectors and society in general.
ANALISIS TERHADAP CETAK BIRU BANK INDONESIA PERIODE 2002-2011 UNTUK PENGEMBANGAN PERBANKAN SYARIAH INDONESIA Rahmawati, Lilik
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 1 No. 1 (2011): 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.2011.1.1.41-62

Abstract

Research entitled “Analysis of the blue print of bank Indonesia for the development of Sharia banking in Indonesia period 2002-2011” aims to find out the blueprint of Islamic banking 2002-2011 issued by Central Bank of Indonesia, described the already realized targets of the blueprint of Islamic banking and those which not yet realized, also find out the factor which causes the targets the blueprint of Islamic banking were unrealized. This research is a descriptive research with in-depth analysis method. Data collection methods used was observations and interviews. The results showed that the targets of Indonesian Central Bank’s blue print covering the four things; first, adherence to the principles of Sharia; second, prudence; third, the improvement of operational efficiency and high competitiveness; fourth; stability and expediency of Islamic banking system for the economy. Blueprint objectives outlined in the strategic initiatives that are generally already implemented include: improving the understanding of Islamic finance, facilitating the formulation of norms of Islamic finance, conducting studies in surveillance and integrated arrangement system, refining the provisions of office network, developing “exit and entry” policy settings, enhancing the quality of human resources, creating strategic alliances with related agencies, devising the concept of the “takaful” deposit, pushing the involvement if rater institutions in banking activities, and encouraging an increasing in the role of financing with profit-loss sharing method. The objectives outlined in the strategic initiatives that have not been implemented were: the development of the concept of incentives for adherence to the principles of the Sharia, the development of real time supervision, the fulfillment of the needs of people who want Sharia banking services throughout Indonesia with 5% market share, the materializing of the Islamic banking “kaffah” functions, and the ability to serve all segments of the community. The factors those cause unimplemented strategic initiatives were the lack of knowledge and understanding of the people about Islamic banking; the lack of human resources with sufficient skill and capability in Islamic economy especially about the laws relating to Islamic banking, the scarcity of funds for socialization and information technology needs, also the assumption of 5% market share defined in accordance with the fact that the current Islamic banks consumers aren’t only muslims but also non-Muslim community
PERAN BANK SYARIAH DI DALAM PEMBANGUNAN EKONOMI: Analisis Teoritis Atas Mobilisasi, Alokasi dan Utilisasi Sumber Daya Ekonomi Mansur, Ahmad
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 1 No. 1 (2011): 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.2011.1.1.63-88

Abstract

In our modern time, people will not be able to live without having involved with the financial institution. Nowadays, most of the economic and business transaction is done through the financial institution especially banking system. It is no doubt that the financial institutions have played very significant role in supporting economic development. Since we are interested in interest-free banking system, we will investigate the role of Islamic banking in economic development in Indonesia. This research is literature and library research, in the sense that it reviews the role of Islamic banking in economic development conceptually and theoretically, it analyzes the role of bank in mobilization, allocation and utilization of its resources and make a comparative analysis between what have been done by Islamic bank vis a vis conventional bank in terms of their performance in mobilization, allocation and utilization of their resources in helping economic development. This research concludes that Islamic bank, despite it operates without interest and does its operation with the principle of profit and loss system; it performs well in doing mobilization, allocation and utilization of its resources for economic development. It performs well in saving mobilization, income and wealth generation and asset accumulation as well as credit financing within syariah framework by implementing principles such as Murabaha andMudarabah financing. This research also found that the Islamic bank average growth rate of asset, saving mobilization and credit financing during ten years of this study is better than that of conventional bank, though its return on asset (ROA) is still lower than that of the conventional bank. In line with this conclusion, what is urgent to be taken in further study is how far the Islamic banks channel their resources into riskier projects, such as Mudarabah financing projects, since the higher the risk, the higher the profit. It is also urgent to take further quantitative research on how far the presence of the Islamic banks has a positive impact on economic development.
PENGUATAN EKONOMI UMAT MELALUI LEMBAGA KEAGAMAAN Anwar, Moch. Khoirul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 1 No. 1 (2011): 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.2011.1.1.89-102

Abstract

الإسلام هو الدين الذي يعلم الناس إلى قوة في الاقتصاد. هذا الجانب الاقتصادي مهمّ جدا، و في أصول الفقه كان واحدا من الأمور المحفوظة التي تشتهر بالأمورالضرورية للناس وهي : الدين والنفس والعقل والنسل والمال. وهذا يناسب الى الغرض من الشريعة هو حكمة البشر في الدنيا والآخرة. من ناحية أخرى، هناك المؤسسات الدينية التي لها القوة المعنوية، لذلك لها دور مهمّ في التمكين الاقتصادي للشعب. و وجدت في الإسلام المؤسستان التان تتعاملان مباشرة مع الناس وهما مدرسة داخلية و مسجد. ودورالمؤسسات الدينية فى تمكين الاقتصادي اثنان على الاقل , هما موعظة حسنة و أسوة حسنة . وهما من الأدوار المهمة التي يحتاج بعد ذلك إلى أن تنفذ في النشاط الحقيقي. ودور المؤسسات الدينية فى موعظة حسنة يمكن أن تتحقق في شكل زيادة في الموارد البشرية, منها خلال التدريب الجيد، والتعليم، و توفير الحافز على أهمية وجود اقتصاد قوي. ودور المؤسسات الدينية فى أسوة حسنة يمكن أن تتحقق في خلال إنشاء "بيت المال و التمويل" . تعامل بيت المال و التمويل على تمكين الاقتصادي بتحويل الأموال من المجتمع والعودة الى المؤسسات الصغيرة والمتوسطة، وخصوصا أصحاب المشاريع المسلمين الذين يحتاجون إلى رأس المال لتطوير الأعمال من خلال توفير التسهيلات التمويلية الموافقة على أساس مبادئ الشريعة الإسلامية مثل المرابحة، والمضاربة، والمشاركة ، القرض، وغير ذالك
PENGARUH TINGKAT PEMAHAMAN AGAMA TERHADAP MOTIVASI INVESTASI NASABAH BANK SYARIAH MANDIRI CABANG GORONTALO Mustofa, Mustofa
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 1 No. 1 (2011): 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.2011.1.1.103-129

Abstract

As one who has a high level of religious understanding will always attempt to run the Sharia, consistently. By keeping himself to carry out what God commanded and always trying not to do any act forbidden by God not only in worship studies but also in Fiqh muamalah, i.e. the relationship between fellow human beings—in this case—is the economy. If a muslim wanted to be consistent, then he/she will save his/her money or invest it in the Islamic bank and will not save/invest in interest/usury-based conventional bank. This research aims to study the influence of the level of religious understanding against the customer’s investment motivation in Bank Syariah Mandiri branch in Gorontalo. This research takes three months (August - November 2011), and the location of the research is Bank Syariah Mandiri Syariah branch of Gorontalo. This research uses a quantitative approach, and data analysis is carried out using statistical regression approach with the help of the program SPSS 17.0. The data used are the primary data and secondary data obtained through observation, documentation and questionnaires. The results of this research show that the level of religious understanding—consisting of iman, Islam and ihsan—of Bank Mandiri Syariah customers is relatively high. Investment motivation as well as the customer in the Bank Syariah Mandiri is also high. The statistical calculation based on the results obtained that there was a very significant influence in either partial or shared between the levels of understanding of religion on customer’s investment motivation on Bank Syariah Mandiri

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