cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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)
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
 39   40   41   42   43 
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.
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.
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.

Page 42 of 43 | Total Record : 423

 39   40   41   42   43 

Filter by Year

2011 2026


Reset
Filter By Issues
All Issue Vol. 16 No. 1 (2026): April (on-going) Vol. 15 No. 2 (2025): October Vol. 15 No. 1 (2025): April Vol. 14 No. 2 (2024): October Vol. 14 No. 1 (2024): April Vol. 13 No. 2 (2023): El-Qist Vol. 13 No. 2 (2023): October Vol. 13 No. 1 (2023): April Vol. 13 No. 1 (2023): El-Qist Vol. 12 No. 2 (2022): el-Qist Vol. 12 No. 2 (2022): October Vol. 12 No. 1 (2022): April Vol. 12 No. 1 (2022): el-Qist Vol. 11 No. 2 (2021): el-Qist Vol. 11 No. 2 (2021): October Vol. 11 No. 1 (2021): April Vol. 11 No. 1 (2021): el-Qist Vol. 10 No. 2 (2020): October Vol. 10 No. 2 (2020): el-Qist Vol. 10 No. 1 (2020): eL-Qist Vol. 10 No. 1 (2020): April Vol. 9 No. 2 (2019): October Vol. 9 No. 2 (2019): eL-Qist Vol. 9 No. 1 (2019): eL-Qist Vol. 9 No. 1 (2019): April Vol. 8 No. 2 (2018): October Vol. 8 No. 2 (2018): eL-Qist Vol. 8 No. 1 (2018): April Vol. 8 No. 1 (2018): eL-Qist Vol. 7 No. 2 (2017): October Vol. 7 No. 2 (2017): eL-Qist Vol. 7 No. 1 (2017): eL-Qist Vol. 7 No. 1 (2017): April Vol. 6 No. 2 (2016): October Vol. 6 No. 2 (2016): eL-Qist Vol. 6 No. 1 (2016): April Vol. 6 No. 1 (2016): eL-Qist Vol. 5 No. 2 (2015): eL-Qist Vol. 5 No. 2 (2015): October Vol. 5 No. 1 (2015): April Vol. 5 No. 1 (2015): eL-Qist Vol. 4 No. 2 (2014): eL-Qist: Vol. 4 No. 2 (2014): October Vol. 4 No. 1 (2014): April Vol. 4 No. 1 (2014): eL-Qist: Vol. 3 No. 1 (2013): April Vol. 3 No. 1 (2013): eL-Qist: Vol. 2 No. 2 (2012): October Vol. 2 No. 2 (2012): eL-Qist: Vol. 2 No. 1 (2012): April Vol. 2 No. 1 (2012): eL-Qist: Vol. 1 No. 1 (2011): eL-Qist Vol. 1 No. 1 (2011): October More Issue