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Labatila: Jurnal Ilmu Ekonomi Islam
Published by Institut Agama Islam Nahdlatul Ulama Kebumen
ISSN : 26146894     EISSN : 26213818     DOI : https://doi.org/10.33507/labatila
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Labatila adalah jurnal kajian ekonomi syariah, lembaga keuangan syariah, dan bisnis syariah. Jurnal Labatila berusaha untuk menyajikan karya ilmiah dalam bentuk tulisan yang mengulas permasalahan perekonomian yang sesuai perspektif syariah. Kajian yang disampaikan dapat berupa kuantitatif maupun kualitatif. Ruang lingkup Labatila terbatas pada Ekonomi Islam, Perbankan dan Keuangan Islam, Manajemen Ekonomi Islam, Hukum Ekonomi Islam, Manajemen Zakat Infaq Shodaqoh dan Wakaf, Kewirausahaan dan Bisnis Islam, Pemasaran Islam, Akuntansi Islam, dll.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 9 No 02 (2025)" : 6 Documents clear
Identifikasi Risiko Teknologi Informasi Pada Layanan Umroh Digital di Indonesia niswaaa, Niswa Kamila; Thayib, Syarif
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.2808

Abstract

The advancement of information technology has driven digital transformation across various sectors, including religious services such as umrah pilgrimage management. In Indonesia, digital umrah services provide increased efficiency and accessibility through online platforms that cover registration, payment, training, and post-journey reporting. However, this transformation also introduces complex information technology risks that require serious attention. This study aims to identify key risks emerging from digital umrah services, including data security threats, system disruptions, digital fraud, non-compliance with sharia principles, and digital literacy gaps. A descriptive qualitative approach was applied using literature review as the primary method, with content analysis employed to examine relevant academic and regulatory sources. The findings indicate that digital umrah services require a comprehensive risk management system, stronger regulatory frameworks, robust personal data protection, enhanced digital literacy, and strict adherence to sharia principles throughout service operations. These insights are expected to serve as a foundation for developing safer, more inclusive, and religiously compliant digital pilgrimage services.
Pengaruh Reputasi, E-Service Quality, dan E-Trust Terhadap Kepuasan Nasabah Generasi Z Pengguna Call Center Bank Syariah Indonesia (BSI) Saepullah, Putra Rizqy Dwi; Waluyo, Bambang
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.3148

Abstract

The development of digital services in the Islamic banking sector demands optimal service quality, particularly for Generation Z customers who are digital natives. This study aims to analyze the influence of reputation, e-service quality, and e-trust on the satisfaction of Generation Z customers using the Call Center services of Bank Syariah Indonesia. A quantitative approach was employed using regression analysis with SmartPLS 4.0. Data were collected through a questionnaire distributed to 200 randomly selected respondents. The results indicate that reputation and e-service quality have a significant influence on customer satisfaction, while e-trust does not show a significant effect. These findings highlight the importance of building a strong corporate image and improving responsive and reliable digital services to enhance customer satisfaction. Bank Syariah Indonesia is advised to optimize its call center performance, particularly in terms of response speed, information reliability, and meeting the expectations of Generation Z. This research offers theoretical contributions to the Islamic banking literature and practical recommendations for digital service strategy development.
Implementasi Pajak di Negara-Negara Muslim (Studi Banding Negara-Negara Arab, Indonesia, dan Malaysia) Mawftiq, Rarasati; Nugroho, Anton Priyo; Gustanto, Edo Segara
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.3336

Abstract

This study examines the implementation of taxation in Islamic countries through a comparative analysis of Arab states, Indonesia, and Malaysia. Taxation serves as a vital instrument for sustaining national budgets, yet its application differs across countries depending on economic structures, political settings, and religious considerations. In Arab states, particularly within the Gulf region, personal income tax is generally absent, as state revenues rely heavily on oil and gas resources. Instead, fiscal diversification is achieved through zakat, corporate taxation, and value-added tax (VAT). Indonesia, as the most populous Muslim-majority country, places strong reliance on taxation as the backbone of its national budget, primarily through income tax, corporate tax, and VAT, while zakat is managed by religious institutions in a complementary manner. Malaysia adopts a hybrid approach by maintaining modern tax instruments such as personal and corporate taxes while simultaneously integrating zakat management under state religious authorities, thereby harmonizing fiscal and religious obligations. The findings highlight that taxation systems in Islamic countries are not uniform but shaped by their unique socio-economic realities. Gulf states offer tax incentives with limited direct taxation, Indonesia emphasizes a progressive tax system, while Malaysia seeks to balance taxation and zakat. This comparison underscores the diversity of fiscal models in Islamic contexts and their adaptability to local conditions.
Strategi Hybrid Pengumpulan Zakat di BAZNAS Kabupaten Siak Mahmuda, Mahmuda; Alhasanah, Erni Juliana
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.3353

Abstract

This study develops a hybrid strategy for zakat collection at BAZNAS Siak by combining traditional channels (UPZ, face‑to‑face services) with digital channels (civil‑servant payroll, QRIS, e‑wallets, bank transfer). A qualitative case study was employed using in‑depth interviews, participatory observation, and documentation, analyzed through a strategic management lens and a weighted SWOT using IFAS–EFAS matrices based on 2022–2024 performance data. Findings indicate traditional channels remain vital for trust building and senior segments, while digital channels enhance efficiency, reach, and transparency; IFAS 2.66 and EFAS 2.53 position the organization in Quadrant I, calling for measured growth. Priority actions include channel orchestration (payroll for routine compliance; QRIS/e‑wallets for on‑demand payments; website for education and receipts), capacity building and assisted‑digital SOPs at UPZ, cross‑channel data integration, and expansion of payroll plus partnerships with Islamic banks/fintechs. The study contributes an implementable hybrid model for zakat institutions operating in low‑tech adoption contexts
Digitalisasi Pengelolaan Wakaf Produktif: Peluang dan Tantangan di Era Ekonomi Digital Sani, Muhammad Anwar
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.3422

Abstract

Digital transformation has had a profound impact on various aspects of life, including the management of productive waqf. This study aims to examine the potential and challenges of implementing digitalization in the management of productive waqf amid the growth of the digital economy. Using a qualitative approach through a literature review, this research analyzes academic studies, legal regulations, and technology-based waqf practices currently developing in Indonesia. The findings indicate that the adoption of digital technology offers significant opportunities to optimize productive waqf management by enhancing transparency, operational efficiency, and public participation through digital platforms such as crowdfunding, blockchain, and waqf management applications. Nevertheless, the digitalization process still faces several obstacles, including low digital literacy, insufficient regulatory support, as well as data security and public trust issues. Therefore, synergy between the government, nazhir institutions, and technology industry players is required to establish a modern, transparent, and sustainable productive waqf management system.
Prinsip Ekonomi Syari’ah Pada Pemotongan Gaji ASN Untuk Zakat Profesi di Kanwil Kementerian Agama Kalimantan Barat Tarmanto, Tarmanto; Iqbal, Ichsan; Luqman, Luqman
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.3452

Abstract

ABSTRACT Not all civil servants who are Muslim at the Regional Office of the Ministry of Religious Affairs of West Kalimantan Province accept the policy of deducting civil servants' salaries for professional zakat, citing management practices that are considered non-transparent and inconsistent with the principles of Islamic economics. This study aims to examine the policy of deducting civil servants' salaries for professional zakat at the Regional Office of the Ministry of Religious Affairs of West Kalimantan Province from the perspective of sharia economic principles, in order to provide a better, more argumentative understanding based on Islamic economic principles regarding the implementation of professional zakat distribution to civil servants. This is a qualitative descriptive study with an Islamic legal and conceptual approach. Data was obtained through in-depth interviews and informant selection through purposive sampling. The results of the study show that the policy of deducting civil servants' salaries for professional zakat is in line with the main principles of Islamic economics, which emphasise justice and public interest as embodied by a leader in making policies. In this case, the policy of deducting salaries for professional zakat is considered capable of accommodating both theocentric and anthropocentric aspects simultaneously. This is evident from the objectives of the policy, which on the one hand is a form of compliance with Islamic law and on the other hand helps civil servants who are confused about how to distribute their professional zakat. In addition, in terms of its impact, this policy is also in accordance with the principles of Islamic economics, because the process is transparent, there are no violations of Islamic law, and no parties are harmed. Keywords: Sharia Economics, Salary Deduction, Principles, Professional Zakat

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