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AL-FALAH : Journal of Islamic Economics
Published by Institut Agama Islam Negeri Curup
ISSN : 25482343     EISSN : 25483102     DOI : http://doi.org/10.29240/jie
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
AL-FALAH: Journal of Islamic Economics is scientific journal of Islamic Economics based on both conceptual and empirical research. It concerns to extensively publish the issues of islamic economics which study through interdiscipline perspectives such as fiqh, shariah finance, islamic bank, islamic development economics, and also economic sociology. The journal is published by Curup State Institute for Islamic Studies (IAIN), Bengkulu, Indonesia. Published twice in a year, on June and December, the journal of Al-Falah is projected as a media, sphere, and dessemination of scholars studies on islamic economics issues. Therefore, Al-Falah invites all of participants, scholars, researchers, and Muslim economists to submit their best-papers, and publish it in Al-Falah: Journal of Islamic Economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 150 Documents
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Implementing Blockchain Technology in Halal Certification: A Systematic Literature Review of Opportunities and Challenges Wahyuni, Tri; Handoko, Luqman Hakim
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14669

Abstract

Objectives: This study aims to identify trends, key themes, opportunities, and challenges in the application of blockchain technology in halal certification activities. Design/Method/Approach: This study used the Systematic Literature Review (SLR) method with the PRISMA guidelines. Data were collected from Google Scholar using Publish or Perish (PoP). Findings: the research found that blockchain has significant potential to enhance transparency, efficiency, traceability, and accountability in halal certification through features such as smart contracts and decentralized storage. However, significant challenges remain, including infrastructure readiness, human resource limitations, the absence of global standards, and potential ethical gaps. Publication trends indicate an increase in academic interest in this topic. Originality/Value: This research contributes by mapping the latest literature and filling the research gap related to the application of blockchain specifically in halal certification. The results are expected to serve as a scientific and practical foundation for the development of a more credible and sustainable digitalization strategy for the halal industry.
Digitalpreneur: Realizing of Santripreuneur's Competence in an Independent and Sustainable Economy: Realizing of Santripreuneur's Competence in an Independent and Sustainable Economy Retnowati, May Shinta; Al Faruqi , Musta’an
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14672

Abstract

Purpose: This study aims to existence of santri competence on entrepreneurship at Pesantren or describe santris to be able to compete in the creative economy and make optimal use of digital potential in Pesantrens through digitalpreneurship as a solution to overcome the challenges of the digital technology era. This research focuses on the challenges of Pesantrens in the era of the Industrial Revolution 5.0, including adaptation to digital technology in the face of rapid social and economic changes so that Pesantrens are able to develop creative economy models to support economic independence and sustainability. Design/Method/Approach : The research method used is qualitative. This research obtained data from interviews, observations, and documentation activities sourced from ustadz and santri of Pesantren Cahaya Langit Digital. The data was analyzed descriptively with a grounded theory approach. Findings: Cahaya Langit Digital Pesantren is a pesantren that provides free education for the community. The santris have the competencies of tahfidz, digitalpreneur, and madin (teachers in Qur'an Education for children) around the Pesantren. The competence of santris as digitalpreneurs is a form of success for santris in being economically independent.Originality/Values: The social and economic challenges of Pesantrens in the industrial revolution 5.0 include adaptation to technological changes, the development of santris' digital skills, and creative resource management through programs that are digital skills of santris and can compete in society so that santris and Pesantrens can be economically independent which can provide sustainable economic impact for the community
The Role of Islamic Economics in Promoting Inclusive and Sustainable Development Ingkap, Hasanuddin; Fitrayani; Mowafg Masuwd
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14684

Abstract

This article aims to analyze the role of Islamic economics in promoting inclusive and sustainable development in Indonesia. Islamic economics is viewed as an alternative system that emphasizes the principles of justice, balance, and public welfare, thereby providing solutions to various modern economic issues, including social inequality and market instability. Using a descriptive qualitative approach through literature studies, this research examines the contribution of Islamic economic instruments such as Islamic banking, zakat, waqf, and sovereign sukuk in strengthening equitable and sustainable economic growth. The findings indicate that Islamic economics has significant potential to enhance financial inclusion, support development financing, and reduce social disparities. However, low levels of Islamic financial literacy, limited product innovation, and regulatory challenges remain obstacles that need to be addressed urgently. This study recommends strengthening policies, increasing literacy, and advancing digital innovation as the main strategies to optimize the role of Islamic economics in inclusive and sustainable development.
Formalization of DSN-MUI Fatwa No. 28/DSN-MUI/III/2002 in Electronic Money Transactions Nur Ayunda, Kholifah; Isman; Hakim, Lukmanul; Budiman, Mamdukh
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14703

Abstract

This study examines the compatibility between Bank Indonesia Regulation No. 20/6/PBI/2018 on Electronic Money and DSN-MUI Fatwa No. 28/DSN-MUI/III/2002 on Currency Exchange (Al-Sharf) in the context of digital financial transactions. The objective of this study is to formulate the concept of norms for improving electronic money transactions to align with Shariah principles, particularly regarding the sharf contract. The method used is normative legal research with a qualitative deductive approach. Data was obtained through documentary studies and analyzed using norm interpretation, systematization, and synthesis. The results of the study indicate that the legal aspects of the organizers and the real-time settlement system in Bank Indonesia's regulations are consistent with Sharia principles. However, there are inconsistencies in the placement of float funds in ribawi instruments and the lack of explicit mention of the sharf contract. Digital taqabudh and information system security standards strongly influence the strength or weakness of the DSN-MUI Fatwa's impact on the compliance of Fintech, sharf contracts, and electronic money with Sharia principles. Meanwhile, the implementation of PBI regulations and operational compliance by organizers bridge the gap between the DSN-MUI Fatwa and practices in the field. Mediators help explain how fatwas are translated into technical policies, while moderators determine the extent to which fatwas can be effective in the complex and rapidly changing digital context.
Integrating Cash Waqf into Indonesia’s Free Meal Program Using the Business Model Canvas (BMC) Joe, Hendriansyah; Hendri Tanjung
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14737

Abstract

Purpose: This paper explores how Cash Waqf can support Indonesia’s free school meal program by applying the Business Model Canvas (BMC) framework to organize resources, stakeholders, costs, and benefits. Design/Method/Approach: Using a descriptive-qualitative approach, the study draws on secondary data from literature, case studies, and global practices in Islamic social finance. Lessons from the Nordic Pro-Meal initiative and Bangladesh’s BRAC program, both proven to enhance children’s health and learning, are adapted. The BMC is applied to map key partnerships, value propositions, activities, and financial flows for incorporating Cash Waqf into Indonesia’s free meal initiative. Findings: The proposed BMC involves collaboration between government, Islamic finance institutions, NGOs, and private partners. Key activities include fundraising, investment management, program implementation, and community engagement. Value propositions deliver sustainable charity for donors, nutritious meals for students, fiscal relief for government, and stronger social cohesion. Essential resources comprise Cash Waqf funds, human capital, infrastructure, and digital platforms. Costs include operational, technological, and outreach expenses, while revenues stem from Cash Waqf contributions, investment returns, sponsorships, and government support. Findings show Cash Waqf offers a scalable and sustainable funding mechanism to improve nutrition, education, and national development. Originality/Value: This study is the first to examine Cash Waqf’s role in Indonesia’s free school meal program. It contributes an innovative BMC framework demonstrating how Islamic social finance can be leveraged to enhance welfare and educational outcomes sustainably.
Online Gambling and Economic Crisis: Safeguarding National Stability through Islamic Economics Bayumi, Muhamad Rahman; Jaya, Rizal Alfit; Muhammad Fikri Hijami; Sarehan Khawankawin
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14772

Abstract

ABSTRACT Purpose: This study aims to analyze the behavior of the online gambling phenomenon that disrupts the stability of the national economy. Design/Method/Approach: The research method uses a qualitative approach with a focus on the phenomenology of online gambling behavior. Data were collected through in-depth interviews with victims affected by online gambling, as well as document analysis from relevant sources. Semi-structured interviews were conducted to understand personal experiences, perceptions, and the impact of online gambling behavior on victims’ lives. The stages in this research include understanding the data, developing codes, and ultimately identifying themes. Data analysis was carried out using thematic analysis techniques with NVIVO12 to identify patterns and themes that emerged from the collected data. Findings: The findings of this study reveal that online gambling behavior has disrupted and damaged the foundations of the economic system. In the long run, such practices undermine Indonesia’s economic stability and contradict the principles of Islamic economics, which emphasize justice, sustainability, and the prevention of harm (mafsadah) to society. Originality/Values: Online gambling has become one of the urgent problems in Indonesia. This issue is reinforced by the wave of digitalization, which provides many conveniences for the public in accessing online gambling. The rise of online gambling problems causes Indonesia’s economy to continually face issues such as poverty, wage inequality, and low productivity, which can generate a multiplier effect on other sectors.
Codifying Waqf Fiqh in Indonesia: Historical Transformation and Legal Challenges in a Plural Legal System MA Dzar; MA Zaim; M Amanullah
AL-FALAH : Journal of Islamic Economics Vol. 11 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v11i1.16186

Abstract

Purpose: This article aims to examine the historical transformation and codification of waqf jurisprudence in Indonesia and to analyze the legal challenges arising in its implementation within a plural legal system. This study seeks to explain how Islamic law, state law, and customary law interact and negotiate in shaping national waqf regulations. Design/Method/Approach: This study employs a qualitative juridical-normative approach combined with historical analysis. Based on the theoretical framework of taqnīn al-fiqh (codification of Islamic law) and the theory of legal pluralism, the research analyzes legislation, classical fiqh texts, and relevant academic literature. Data is examined using content analysis and historical-critical analysis methods. Findings: Research indicates that the codification of waqf in Indonesia has developed gradually, beginning with pre-colonial religious practices, continuing through colonial administrative interventions, and culminating in the enactment of Law Number 41 of 2004 on Waqf. The plural legal system has significantly influenced the substance and direction of waqf codification through processes of negotiation and normative compromise. Nevertheless, its implementation still faces normative, institutional, and socio-cultural challenges. Originality/Values: This research contributes to the development of contemporary Islamic legal theory by demonstrating the dynamic and negotiative relationship between Islamic law and the modern state within the context of plural law. The study fills a gap in waqf studies by positioning codification as a historical-juridical process, rather than merely a normative or regulatory phenomenon, while also offering policy implications for strengthening waqf governance within a plural legal system.
ROA Performance Evaluation: Is Islamic Banking More Resilient to Crises Than Conventional Banking? Tarishah Putri Arini; Tubagus Thresna Irijanto; Noraziah Che Arshad
AL-FALAH : Journal of Islamic Economics Vol. 11 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v11i1.16296

Abstract

Purpose: This study aims to analyze and compare profitability resilience between Islamic and mainstream banking institutions in Indonesia during the COVID-19 pandemic. It tests the hypothesis regarding the resilience of the Islamic banking system based on profit-and-loss-sharing principles. Design/Method/Approach: Using Return on Assets (ROA) as the primary indicator, the research analyzes quarterly data from the three largest banks in each group (conventional: Bank Mandiri, BRI, BCA; Islamic: BSI, CIMB Niaga Syariah, BTN Syariah) for the 2018–2024 period. Correlation analysis is employed to assess the relationship between the two systems' performance. Findings: While conventional banks consistently had a significantly higher average ROA, Islamic banks demonstrated better relative resilience post- crisis. This is reflected in a greater increase in ROA (+0.222 points vs +0.066 points) and a reduction in performance volatility. Further correlation analysis revealed a decoupling phenomenon or separation in the movement of ROA between the two systems, indicating distinct recovery paths and risk characteristics. Originality/Values: The findings highlight conventional banks' advantage in absolute profitability while confirming the structural resilience of Islamic banking in the face of external shocks. The identification of a decoupling phenomenon in ROA movements offers new insight into the distinct recovery dynamics and risk profiles of Islamic versus conventional banking systems during a major crisis.
COGS Accuracy Strategy in the Food & Beverage Business Model (Study at Hakui Café, Tulungagung) Isyrohil Muyassaroh; Dhiya’u Shidiqy; Della Puspita; Nabila Riski Laili Pertiwi; Mahamadaree Waeno; Rahman Arifin
AL-FALAH : Journal of Islamic Economics Vol. 11 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v11i1.16734

Abstract

Purpose: The Paper aims to determine the strategy for implementing production cost management and setting selling prices at Cafe Hakui 0 Km Tulungagung. Design/Method/Approach: This study uses a descriptive analysis. It implemented a quantitative non-statistical approach with emphasis on numbers, from data collection and analysis to data presentation. This research was conducted at Cafe Hakui Kopi, located at 0 Km Tulungagung, Tamanan Village, Tulungagung District, Tulungagung Regency. Findings: The results of this study confirm that the production costs and selling prices at Hakui Kopi Km 0 Tulungagung for the "best-selling" sample use the traditional method, which only accounts for raw materials. In contrast, the selling price is 100% or twice the production cost. There are differences in how production costs and selling prices are calculated using the company method, the full cost method, and the variable cost method. The difference between the cost of goods sold and the selling price results in a difference in net profit. Using the company method, which includes all cost components, Hakui Kopi Km 0 Tulungagung incurred a loss of -30,295,566 IDR per year, or -2,524,631 IDR per month, or -84,154 IDR per day.Originality/Values: The primary contribution of this study is to address the gap in several methods for calculating the cost of goods sold (COGS) based on existing theory.
The Influence of Murabahah Financing and Third Party Funds (DPK) on Net Profit at Bank Sumut Multatuli Sharia Branch Office for the 2022-2024 Period Putri Dini Agustin; Nursantri Yanti; Atika
AL-FALAH : Journal of Islamic Economics Vol. 11 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v11i1.16810

Abstract

Purpose: This study aims to examine the extent to which financing murabahah and Third Party Funds (DPK) affect the net profit obtained by Bank Sumut, Multatuli Sharia Branch Office, over the period 2022 to 2024. Design/Method/Approach: The approach adopted a quantitative, associative nature, with data sourced from the report's quarterly finance, including up to 12 data points. Analysis method covering descriptive statistics, testing assumptions classic, as well as multiple linear regressions equipped with t-test, F-test, and coefficient determination (R²). Findings: In a way, partial murabahah has a significant positive impact on profit, with the t-count exceeding the t-table (4.139 > 2.262). A similar pattern holds for DPK, which also has a significant positive influence (t-count = 3.155 > 2.262). Testing simultaneously yields a calculated F of 9.055, which exceeds the F table value of 4.26, confirming that the second variable, in a way, together influence profit clean. The R² value of 0.594 indicates that the second variables explain 59.4% of the change in profit, while the remaining 40.6% is influenced by external factors within the scope of this model. Originality / Values: Findings that confirm the importance of optimizing DPK collection and distribution through murabahah as the main pillar for improving the profitability of Islamic banks.

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