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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 155 Documents
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The Influence of Video Marketing, Live Streaming Commerce, and Sharia Belief on E-Commerce Purchasing Decisions (Glad2Glow Product Study in Sidoarjo) Qurrotul A'yuni; Ani Faujiah
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.v11i1.16410

Abstract

This study aims to analyze the contribution of Video Marketing Content, Live Streaming Commerce, and Sharia Consumer Trust in influencing Purchase Decisions of Glad2Glow products in Sidoarjo Regency. This study uses a quantitative approach with multiple linear regression methods, data collected through questionnaires from Glad2Glow product users and analyzed using classical assumption tests and hypothesis tests through the help of IBM SPSS Statistics 27 software. The results of the study indicate that partially, Video Marketing Content (t = 3.460), Live Streaming Commerce (t = 2.757), and Sharia Consumer Trust (t = 2.778) have a positive and significant effect on Purchase Decisions, with the Video Marketing Content variable as the most dominant factor. Simultaneously, the three variables have a significant effect (F = 53.596) with a coefficient of determination (R^2) of 62.3%, which indicates that the synergy between visual strategies and sharia ethical foundations is effective in minimizing uncertainty (gharar) and strengthening consumer transaction confidence. The originality of this research lies in the integration of Islamic economic values ​​into the dynamics of modern digital marketing in the cosmetics industry, which provides theoretical contributions to consumer behavior literature as well as practical insights for business actors in optimizing value-based sales strategies in the digital ecosystem.
Regression Analysis of the Effect of Exports and Imports on Indonesia's Economic Growth in PerspectiveMaqāṣid al-Syarī‘ah Hendrianto Hendrianto
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.v11i1.16928

Abstract

This study aims to analyze the influence of exports and imports on Indonesia's economic growth and examine the results from a global perspective. maqāṣid al-syarī‘ah. The study used a quantitative approach with multiple linear regression methods based on time series data for the 2016–2025 period obtained from the Central Statistics Agency (BPS). The analysis was conducted using EViews 12 through t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that partially exports and imports do not have a significant effect on economic growth. The export variable has a negative coefficient, as does imports with a negative coefficient, but simultaneously they do not have a significant effect, with a relatively low model ability to explain variations in economic growth. In the perspective maqāṣid al-syarī‘ah, this finding shows that international trade has not fully contributed to achieving prosperity (falah), justice (‘adl), and balance (humility). Therefore, policies are needed that are oriented towards increasing the added value of exports, controlling productive imports, and strengthening the domestic sector in order to realize equitable and sustainable economic growth.
Determinants of Accounting Implementation Strategies among MUI Halal-Certified MSMEs on Lombok Island: Determinants of Accounting Implementation Strategies among MUI Halal-Certified MSMEs on Lombok Island Yolanda Destiana; Mandala Faldini
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.v11i1.16979

Abstract

Purpose:This study aims to identify and analyze the determinants of the strategies implemented by MUI-certified halal MSMEs in the application of accounting on Lombok Island. Design/Method/Approach: This study used a qualitative approach, data was collected through in-depth interviews, observations, and documentation of MUI-certified halal MSMEs. Findings: The research findings indicate that there are several key factors influencing the accounting implementation strategies of SMEs, namely: (1) SMEs in Lombok Island record financial transactions in conducting their businesses, (2) 67% of SMEs on Lombok Island separate personal finances from business finances, (3) 83% of SMEs on Lombok Island create transaction journals and post them to the general ledger, (4) 83% of SMEs on Lombok Island have prepared financial statements. Originality/Values: This study contributes to the development of sharia accounting practices in the SME sector and highlights the importance of continuous mentoring so that halal SMEs can grow sustainably and professionally.
The Determinants of Micro-Enterprise Resilience: A Bibliometric Analysis and Empirical Evidence on The Mediating Role of Innovation Capability in the Relationship Between Human Capital and Islamic Financing Eti Jumiati; Endah Robiatul Adawiyah; Mahmud Syukri; Diwa Lulu Qurotulaini; Budiman
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.v11i1.17124

Abstract

Purpose: This study aims to analyze the determinants of micro-enterprise resilience by emphasizing the role of human capital, Islamic financing, and innovation capability as mediating variables. Design/Method: The study employed a mixed-methods approach, combining bibliometric analysis and quantitative approaches. Bibliometric analysis was conducted to map the development, trends, and intellectual structure of research using Scopus data, while a quantitative approach was used to test causal relationships between variables using the SEM-PLS method with data from micro-enterprises in Purwakarta Regency. Findings: The results showed that human capital had a positive and significant effect on innovation capability and micro-enterprise resilience, and innovation capability had a significant effect on resilience. Islamic financing has a significant effect on innovation capability, but not a direct effect on resilience. Furthermore, innovation capability was shown to mediate the relationship between human capital and Islamic financing on micro-enterprise resilience. Implications: The implications of this study emphasize the importance of strengthening human resource quality and enhancing innovation capabilities as key strategies in enhancing micro-enterprise resilience, as well as the need to optimize Islamic financing to encourage innovation and business sustainability.
Between Spirituality and Accountability: The Dynamics of Friday Prayer Infaq at the Baitul Jannah Mosque from an Islamic Economic Perspective Wenni Ristia Ulandari; Miti Yarmunida; Khairuddin Khairuddin; Ahmad Khoirudin Khoirudin; Liliany Purnama Ratu
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.v11i1.17174

Abstract

Objective: This study aims to analyze the factors influencing the Friday prayer infaq practice of Baitul Jannah Mosque worshippers from an Islamic economic perspective, focusing on the interaction between spiritual motivation, mosque management, and economic conditions. Design/Method/Approach: Using a qualitative approach with a descriptive case study design. Data were obtained through semi-structured interviews with six key informants (worshippers, mosque administrators, and religious leaders), and supported by observation and documentation. Data analysis is carried out through the stages of data reduction, data presentation, and conclusion drawing by triangulating sources for validity. Findings: The fluctuations in Friday prayer infaq are influenced by the economic instability experienced by some pilgrims, especially the young age group. The principle of hifz al-mal (safeguarding wealth) is often more dominant than spiritual motivation, so infaq is seen as the allocation of residual income. Conventional financial reporting has not been fully able to reach pilgrims who rarely attend and the digital generation, and the allocation of funds oriented to physical operations reduces the optimization of social benefits of community empowerment. Originality/Value: This research contributes to the study of mosque management and Islamic philanthropy by revealing the dynamics of infaq behavior in low-income housing communities. The findings show that strengthening digital-based transparency and the development of community economic empowerment programs have the potential to increase infaq participation by bridging the gap between spiritual values and the economic reality of pilgrims.

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