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Niken Lestari
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jurnal.labatila@gmail.com
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Kantor Fakultas Ekonomi dan Bisnis Islam IAINU Kebumen Jl. Tentara Pelajar No. 55 B Kebumen Jawa Tengah Email: iainufebi@gmail.com / jurnal.labatila@gmail.com Website: http://ejournal.iainu-kebumen.ac.id/index.php/lab 
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INDONESIA
Labatila: Jurnal Ilmu Ekonomi Islam
ISSN : 26146894     EISSN : 26213818     DOI : https://doi.org/10.33507/labatila
Core Subject : Economy,
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.
Articles 102 Documents
Paradigma Baru Konsumsi Islami: Islamisasi Konsep Utilitas Sebagai Kritik Atas Ekonomi Konvensional Wibisono, Vina Fithriana; Arief, Suyoto; Atmaja, Mukti Tri
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 01 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i01.2755

Abstract

Consumption is a routine activity that is often influenced by a culture of satisfaction-based consumerism. Islamization of science is needed to direct consumption behavior towards benefit according to Islamic value. Islamization of science is crucial, as Western perspectives often incorporate values that conflict with Islamic viewed. This research aims to redefining the utility concept of consumption behavior by presenting Islamization, as solution to the deficiencies in the basis of conventional economics science. The method in this research is library research with conceptual approach and descriptive analysis using literature review from source which are related to this topic. The result of this research show that Western consumption behavior emphasizes that satisfaction (utility) increases with higher use value or maximum utilization (ishraf or excessive and raghbah or desires), while Islamic consumption bases use value on maslahah; level of utility based on usefulness and blessing (barakah); and base scale in prioritizing need by applying maqashid sharia.
Pengaruh Tanggung Jawab Sosial, Kerakteristik Usaha, Religiusitas Terhadap Peningkatan Omzet Usaha Z-Mart (Studi BAZNAS Provinsi Bengkulu) Herianto, Satria; Arisandy, Yosy; Sumarni, Yenti
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 01 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i01.2775

Abstract

This study aims to determine the effect of social responsibility. business characteristics, religiosity on increasing z-mart business turnover, Z-Mart Program is a productive zakat program held by BAZNAS to empower mustahik through the provision of business capital and entrepreneurship training. The purpose of this research is economic empowerment in the form of developing stalls / shops owned by mustahik with a micro to small scale to overcome poverty and turn mustahik into muzaki. This research uses quantitative methods of data collected through distributing questionnaires. Respondents in this study were 50 people who met the criteria, namely mustahik beneficiaries of the z-mart program. Hypotheses are formulated or tested using multiple regression analysis. The results of this research indicate that there is an influence of social responsibility, business characteristics, religiosity on increasing z-mart business turnover. Amounted to 0.656 which means 65.6% while the remaining 34.4% is influenced by other variables outside the model that have not been studied.
Analisis Implementasi dan Evaluasi Fitur SIMKO Mobile KSPPS BMT Lima Satu Jepara Melalui Pendekatan Model UTAUT Benzi, Kifa Yola; Mubarok, Ahmad Fauzan; Utami, Cahyaning Budi
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 01 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i01.2783

Abstract

This study aims to evaluate the implementation of the SIMKO Mobile feature at KSPPS BMT Lima Satu Jepara using the UTAUT model approach. SIMKO Mobile is a digital application developed to make it easier for cooperative members to access financial services such as checking balances, transaction history, and saving and borrowing independently. The results of the study indicate that the implementation of this application can improve service efficiency and provide flexibility for officers and members. However, there are several inhibiting factors that are divided into two categories, namely internal and external. Internal factors include lack of socialization, unavailability of adequate guidance, and application features that do not fully meet the needs of members. While external factors include limited devices, unstable internet connections, and member preferences for alternative services such as WhatsApp Mobile. Evaluation using the UTAUT model shows that although performance expectations and ease of use are quite good, social factors and supporting facilities are still not optimal. For this reason, it is necessary to strengthen the promotion strategy, develop features that are more in accordance with user needs, and increase digital education for members so that the implementation of SIMKO Mobile can run more optimally and have a significant impact on the cooperative.
Peran Fintech Syariah Dalam Mendorong Investasi Berbasis ESG (Environmental, Social, Governance) di Pasar Modal Syariah Digital Putri, Fitriani Wijaya; Samsuri, Andriani
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 01 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i01.2802

Abstract

Islamic fintech is a financial technology innovation that integrates sharia principles with modern financial services, and now plays a strategic role in encouraging ESG (Environmental, Social, Governance) based investments. As global awareness of the importance of sustainable development increases, Islamic fintech is emerging as an inclusive solution that not only complies with Islamic values, but also supports socially and environmentally responsible economic growth. This study aims to analyse how Islamic fintech implements ESG values, by examining its mechanisms, technological innovations, as well as its impact on environmental, social, and governance. Using a qualitative approach through literature review and secondary data analysis, this study found that Islamic fintech has successfully encouraged sustainable investment through various initiatives, such as Islamic crowdfunding for green projects, sustainability oriented MSME financing, and Green Sukuk issuance. The use of blockchain technology contributes to increased transparency and accountability, while Islamic financial literacy programmes expand people's understanding of the importance of ESG minded investments. In addition, close collaboration with Islamic financial institutions and regulators ensures compliance with sharia principles and ESG standards. The results of this study confirm that Islamic fintech is not only a modern financial instrument, but also a change agent capable of expanding access to sustainable investments and strengthening an inclusive and ethical financial ecosystem.
Peran Perempuan Buruh Tani Rumput Laut Terhadap Pendapatan Keluarga di Desa Liya Onemelangka Kabupaten Wakatobi Menurut Ekonomi Syariah Marliyani, Marliyani; Puspita Sari, Sarni Handayani
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 01 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i01.2806

Abstract

This study aims to examine the role of women as seaweed farm laborers in increasing household income in Liya Onemelangka Village, Wakatobi Regency, from an Islamic economic perspective. This research uses a qualitative approach with data collection techniques such as observation, interviews, and documentation. The findings reveal that women perform dual roles as housewives and income earners. Their skills in seaweed seedling and cultivation contribute significantly to family income, especially amid limited economic conditions. From the perspective of Islamic economics, these active roles reflect the values of justice, hard work, and social responsibility as mandated in the Qur’an Surah An-Nahl verse 97. These results highlight the importance of recognizing women’s economic contributions and the need for inclusive development based on Islamic values.
Penguatan Usaha Mikro Berbasis Komunitas Arisan: Studi Kasus Kelompok Arisan Pelaku Usaha Mikro Muslim di Indonesia Nurhidayah, Nurhidayah
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 01 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i01.2823

Abstract

This study examines the arisan community as an instrument for strengthening micro-enterprises in Kebumen Regency. Through a qualitative approach with a case study on a micro-enterprise arisan group, this study identifies the mechanisms and dynamics that occur in the arisan community that contribute to the development of its members' micro-enterprises. The results of the study indicate that the arisan community not only functions as a socio-religious institution but also as a forum for fund circulation, a space for exchanging information, sharing best practices, knowledge, and social networks that facilitate strengthening the capacity of micro-enterprises. This arisan community-based empowerment model offers an alternative approach to local economic development that empowers communities, is inclusive, and sustainable. The practical implications of this study are useful for local governments and economic development institutions in formulating strategies for strengthening micro-enterprises based on community social capital. Keywords: micro-enterprise, arisan commmunity, economic empowerment, social capital
Desa Cerdas Ramah Gender: Analisis Penerapan Sertifikasi Halal dan Komersialisasi Produk Bagi Pelaku UMKM Perempuan Fawaid, Achmad; Abdullah, Abdullah
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 8 No 02 (2024)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v8i02.2463

Abstract

The idea of ​​a smart village has become a fundamental instrument in the policy framework of the Ministry of Villages, Development of Disadvantaged Regions and Transmigration (Kemendes PDTT) of the Republic of Indonesia. However, the way this idea is integrated with halal certification and commercialization of local products to develop gender-friendly smart village at the micro level has lack of attention. This research aims to analyze the implementation of gender-friendly smart villages in industrial areas on Java’s toll roads through certification and commercialization of local products. The intervention was carried out specifically in Clarak, a village on the outskirts of Probolinggo, which is directly adjacent to the Probowangi toll road. The case study, involving 30 female MSME actors, focuses on how halal certification and product commercialization can increase their participation in the Gender-Friendly Smart Village (DCRG). This research identified at least 6 (six) assets owned by Clarak in initiating a gender-friendly smart village, namely individual assets, physical assets, institutional assets, network assets, local economic assets and historical assets. This research also figures out that there is an increase in women’s participation as beneficiaries of this program as well as an increase in digital knowledge regarding the commercialization of local products. This research contributes to similar research that seeks to understand how the smart village concept is initiated at the micro level, especially in industrial areas.
Persepsi Mahasiswa Terhadap Pentingnya Mata Kuliah Akuntansi Forensik Sebagai Pengajaran di Perguruan Tinggi (Studi Pada Universitas Nahdlatul Ulama Nusa Tenggara Barat) Solatiyah, Baiq; Yakub, Muhammad
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 8 No 02 (2024)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v8i02.2476

Abstract

This research aims to determine the perceptions of students majoring in Economics Islamic Faculty of Economics, Nahdlatul Ulama University, West Nusa Tenggara regarding interest and understanding of forensic accounting courses in the learning curriculum majoring in Islamic economics. This study is a qualitative research conducted using the interview method as evidence collection. Participants in this research consisted of students from the classes of 2021 and 2022 who had studied forensic accounting courses. The process of data analysis in this research involves data collection, data reduction, data presentation, and conclusion drawing. The findings of the research indicate that the perception in terms of student interest in forensic accounting gives a positive response, namely that they consider the forensic accounting course to be very interesting and important as learning in the Islamic economics department, while the student's perception in terms of understanding shows that the forensic accounting course is very easy to understand even though there are There are also students who have the nation that forensic accounting courses are extremely challenging to comprehend.
Pengaruh Inflasi, Suku Bunga, dan Kurs Terhadap Indeks Harga Saham Jakarta Islamic Index (JII) di Bursa Efek Indonesia Muttalib, Abdul; Solatiyah, Baiq
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 8 No 02 (2024)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v8i02.2477

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, suku bunga, dan kurs terhadap indeks harga saham Jakarta Islamic Index (JII) tahun 2021-2023. Untuk memudahkan pemecahan masalah, penelitian ini dilakukan menggunakan metode regresi linear berganda dengan bantuan SPSS versi 23. Data yang digunakan yaitu data sekunder yang terdiri dari variabel inflasi, suku bunga, dan kurs sebagai variabel independen dan indeks harga saham Jakarta Islamic Index (JII) sebagai variabel dependen. Hasil menunjukkan bahwa Inflasi berpengaruh terhadap indeks harga saham JII. Hal ini ditunjukkan dengan hasil nilai signifikansi untuk inflasi sebesar 0,000 yang berarti sig t (0,000) < dari alpha (0,05) dan nilai thitung sebesar 4,168 > ttabel 2,037. Suku bunga tidak berpengaruh terhadap indeks harga saham JII. Hal ini ditunjukkan dengan hasil nilai signifikansi untuk suku bunga sebesar 0,682 yang berarti sig t (0,682) > dari alpha (0,05) dan thitung sebesar -0,414 < ttabel 2,037. Kurs berpengaruh terhadap indeks harga saham JII. Hal ini ditunjukkan dengan hasil nilai signifikansi untuk kurs sebesar 0,003 yang berarti sig t (0,003) < dari alpha (0,05) dan nilai thitung sebesar 3,173 > ttabel 2,037. Variabel inflasi, suku bunga, dan kurs secara simultan atau bersama-sama berpengaruh terhadap indeks harga saham JII. Hal ini ditunjukkan dengan hasil nilai signifikansi sebesar 0,001 < 0,05 dan nilai Fhitung yang diperoleh sebesar 6,517 > Ftabel 2,88.
Menakar Risiko Pembiayaan Bank Syariah di Era Digital Asrofi, Ahmad Khoirudin; Sanawati, Ciptia Khoirulina; Sya’idun, Sya’idun
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 8 No 02 (2024)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v8i02.2478

Abstract

Sharia banking business activities in Indonesia will always be faced with risks related to its function as a financial intermediation institution. The development of the internal and external environment of sharia banking is increasingly complex. Currently, Islamic banks are facing new challenges that have the potential to affect stability and security in the digital era. The aim of this research is to identify and analyze various risks faced by Islamic banks in the context of digital era financing. The type of research used is library research, namely research carried out by collecting data and theoretical basis by studying books, scientific works, articles, related journals and other trusted sources that are relevant to the topic. These findings show that the application of digital technology to sharia banking services provides many benefits in the form of ease of access for customers. Apart from that, the digital era also creates new risks such as cyber security threats, technological failures, and non-compliance with regulations which can disrupt the stability of banking liquidity.

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