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Journal of Sharia Economics
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 27743551     EISSN : 27743543     DOI : https://doi.org/10.22373/jose.v1i2.642
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sharia Economics focuses on the studies pertaining to the field of Islamic Economics and Finance. Journal of Sharia Economics welcomes the contributions from related academicians and practitioners on the following topics: Islamic banking Islamic insurance/ takaful Islamic accounting Islamic business ethics and Islamic contemporary economics and business issues Islamic work ethics Islamic corporate social responsibility Islamic financial management Islamic financial technology Islamic business management Islamic business policies, strategies, and performance Islamic business and retail research Islamic economics policy and decision-making Islamic business security and privacy issues Islamic e-commerce Islamic consumer behavior Islamic business relationship management Islamic marketing Islamic management and retail marketing Public relations and retail communication Innovation and product development
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 124 Documents
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INTEGRASI LITERASI SYARIAH DAN LITERASI FINTECH DALAM POLA PENGELOLAAN KEUANGAN SEBUAH TINJAUAN PSIKOLOGIS KONTROL DIRI Toifur Ahmad Balya; Mustofa
Journal of Sharia Economics Vol. 7 No. 1 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i1.9819

Abstract

This study aims to examine the effects of Digital Financial Literacy (DFL) and Islamic Financial Literacy (LKS) on Islamic Financial Management (MKS), as well as the mediating role of Self-Control (S-C) among university students. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS‑SEM) for data analysis. The results indicate that both DFL and LKS have positive and significant impacts on MKS, directly and indirectly through S-C. Self-Control is shown to mediate the relationship between financial literacy and Islamic financial management, suggesting that students’ ability to control impulsive behavior is crucial in translating financial literacy into effective financial management practices. These findings align with the Theory of Planned Behavior (TPB) and Self-Control Theory, supporting existing literature on financial literacy, fintech adoption, and Islamic financial management. The study highlights the importance of integrating digital literacy, Islamic financial literacy, and self-control to foster ethical, rational, and sharia-compliant financial behavior in the digital era. Practical implications include the development of educational programs on digital and Islamic financial literacy, alongside interventions to enhance self-control as a strategy to improve students’ financial management skills.
WORK PRODUCTIVITY FROM THE PERSPECTIVE OF ISLAMIC ECONOMIC PHILOSOPHY Uswah Hasanah; Muhammad Yafiz
Journal of Sharia Economics Vol. 7 No. 1 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i1.9657

Abstract

This study aims to examine the philosophical implications of work productivity in human life, which is closely related to time management, responsibility, and the quality of good deeds. This study uses a qualitative approach with library research. This approach was chosen because the research focuses on conceptual and philosophical studies of work productivity from an Islamic perspective. The results show that work productivity is not only understood as the ability to produce maximum output, but also as a form of devotion to Allah SWT. Islam views work as worship when it is based on sincere intentions, carried out in a legal manner, and aims to benefit oneself and society. Islamic philosophical values such as monotheism, trustworthiness, ihsan, and justice are the main foundations for building a productive and sustainable work ethic. The concept of work in Islam emphasizes a balance between material and spiritual aspects, so that productivity is not solely measured by economic results but also by the moral values and blessings generated. Thus, Islamic philosophy offers a paradigm of work productivity that is holistic, humanistic, and oriented towards happiness in this world and the hereafter.
INTEGRASI NILAI-NILAI KEADILAN DAN ETIKA MUAMALAH DALAM KITAB AL-AMWAL KARYA ABU ‘UBAID TERHADAP PENGEMBANGAN HUKUM EKONOMI SYARIAH DI ERA DIGITAL Muhammad Arief Munandar; Muhammad Aulia; Kamal Azhary
Journal of Sharia Economics Vol. 7 No. 1 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i1.9807

Abstract

Digital economic transformation poses significant challenges to sustaining the values of justice and Islamic muamalah ethics that underpin Sharia economic law. Rapid developments in fintech, e-commerce, and blockchain have not been fully accompanied by the optimal implementation of Sharia principles in digital practices. This study aims to integrate the principles of justice (‘adl) and classical muamalah ethics trustworthiness, honesty (ṣidq), and social responsibility contained in Abu ‘Ubaid’s Kitab al-Amwāl into the development framework of Islamic economic law in the digital era. Using a systematic literature review (SLR) with a library research approach, primary and secondary sources were collected from Scopus, Google Scholar, and DOAJ databases. Out of approximately 200 identified publications, 42 selected articles were analyzed through content analysis and conceptual-historical normative approaches. The findings reveal that justice in al-Amwāl emphasizes fair wealth distribution, a balance between individual ownership and public interest, and the state’s responsibility for ensuring social welfare. These muamalah ethical values remain relevant as a foundation for transparent, accountable, and equitable Sharia-based digital economic governance. The study concludes that Abu ‘Ubaid’s thought provides a strong conceptual basis for developing adaptive, ethical, and maqāṣid-oriented Islamic digital economic law.
COMPARATIVE FINANCIAL PERFORMANCE OF BANK SYARIAH INDONESIA AND BANK ACEH SYARIAH: AN EVA APPROACH Arifin, Muhammad; Siregar, Putri Bungsu; Insani, Muhammad Fitrah
Journal of Sharia Economics Vol. 7 No. 1 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i1.9822

Abstract

This study examines and compares the financial performance of Bank Syariah Indonesia (BSI) as a national Islamic bank and Bank Aceh Syariah as a regional Islamic bank using the Economic Value Added (EVA) framework over the period 2019–2024. Adopting a quantitative comparative design, the study utilizes secondary data derived from the annual financial reports of both institutions. The analysis operationalizes financial performance through key EVA components, including Net Operating Profit After Tax (NOPAT), Invested Capital (IC), Weighted Average Cost of Capital (WACC), and Capital Charge (CC), to assess value creation beyond conventional profitability measures.The results show that BSI consistently generates positive and increasing EVA, indicating sustained value creation and superior capital efficiency. In contrast, Bank Aceh Syariah exhibits fluctuating EVA performance, including a negative value in 2019, followed by positive but unstable trends in subsequent years. These differences highlight structural disparities in managerial effectiveness, scale efficiency, and capital allocation between national and regional Islamic banks. This study contributes to the literature by extending the application of the EVA framework within the context of Islamic banking, particularly through a comparative analysis of national and regional institutions—an area that remains underexplored. The findings reinforce the relevance of value-based performance measurement in assessing Islamic financial institutions and provide important implications for policymakers and bank management in enhancing efficiency, strengthening governance, and supporting sustainable regional economic development.

Page 13 of 13 | Total Record : 124

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