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Rifadli Kadir
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Islamic Economics and Finance Journal
Published by Cv. Scimadly Publishing
ISSN : -     EISSN : 2828559X     DOI : https://doi.org/10.55657/iefj
Core Subject : Economy,
Economics, Econometrics & Finance
The Islamic Economics and Finance Journal is a journal that provides an authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industry. Published semiannually (February and August) by Scimadly Publishing. The editors receive scientific articles and research results that are relevant to contemporary Islamic economics and finance issues in the fields of; Islamic Public Economics, Islamic Monetary Economics, Islamic Business Economics, Islamic International Economics, Islamic Banking, Islamic Social Finance, and Islamic Development Economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 62 Documents
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Evaluasi Persediaan dan Hubungannya dengan Produktivitas Fitri Ramadhani; Ismail Badollahi; Wa Ode Rayyani
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.350

Abstract

This study analyzes the planning, implementation, and evaluation of inventory management and its relationship with productivity at PT Sinergi Gula Nusantara, Camming Sugar Factory, Bone Regency. Using a descriptive qualitative method, the researchers collected data through interviews, observation, and documentation from key informants (Acting Factory Manager, Warehouse Head, and Production Admin) and analyzed them using the Miles and Huberman model. The results indicate that inventory management is not yet optimal: the planning stage still relies on experience-based estimates that often miss the mark; the implementation stage applies the Just-In-Time concept but still faces accumulation issues due to machine capacity limitations; and the evaluation stage remains simple, without structured indicators. This condition has been proven to disrupt smooth production, trigger stock imbalances, and suppress company productivity. The company is advised to improve its planning, control, and evaluation systems in a structured manner to enhance operational efficiency.
Konsep Circular Economy sebagai Model Pembangunan Berkelanjutan dalam Ekonomi Islam: Studi Literatur Zainurridlla
Jurnal Ekonomi Islam Vol 5 No 2 (2026): August 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i2.340

Abstract

This study aims to analyze the concept of the Circular Economy as a sustainable development model from the perspective of Islamic economics by examining its conceptual compatibility with Islamic principles, maqāṣid al-sharī'ah, and Islamic financial instruments in supporting sustainable development. This research employed a qualitative approach using a Systematic Literature Review (SLR). Relevant national and international scholarly publications published between 2019 and 2026 were systematically selected following the PRISMA guidelines. The collected literature was analyzed through content analysis to synthesize the conceptual relationship between Circular Economy principles and Islamic economic values. The findings reveal that the principles of the Circular Economy, including reduce, reuse, recycle, recover, repair, and regenerate, are highly compatible with Islamic economic principles such as tawazun (balance), maslahah (public benefit), amanah (trust), the prohibition of isrāf (wastefulness), and environmental stewardship (ḥifẓ al-bi'ah). The study further demonstrates that Islamic financial instruments, including zakat, productive waqf, green sukuk, and Islamic green financing, have significant potential to facilitate the implementation of Circular Economy practices. This research proposes an integrated conceptual framework linking Circular Economy, maqāṣid al-sharī'ah, Islamic economic instruments, and the Sustainable Development Goals (SDGs) to promote sustainable, equitable, and environmentally responsible development.
Foreign Investment, Sustainable Development, and Green Sukuk Issuance: Evidence from OIC Countries Moh. Agus Nugroho; Immawan Muhajir Kadim; Muhibbuddin
Jurnal Ekonomi Islam Vol 5 No 2 (2026): August 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i2.343

Abstract

The development of sustainable finance has increased the importance of green financing instruments that support environmental sustainability while complying with Islamic financial principles. This study aims to examine the effects of FDI and Sustainable Development on green sukuk issuance in five member countries of the OIC, namely Indonesia, Bangladesh, Türkiye, Malaysia, and Nigeria during the 2015-2023period. This study employed a quantitative approach using secondary data comprising 424 green sukuk issuances recorded between 2015 and 2023 across the five countries, with green sukuk issuance measured as the natural logarithm of its annual issuance value (USD). Multiple linear regression analysis was conducted using JASP to evaluate the relationships among the variables. The empirical findings reveal that Foreign Direct Investment and Sustainable Development have positive and statistically significant effects on green sukuk issuance. These results indicate that higher foreign investment inflows and stronger sustainable development performance encourage the expansion of green sukuk as a financing instrument for environmentally sustainable projects. This study contributes to the literature by providing cross-country empirical evidence on the determinants of green sukuk issuance in OIC countries. The findings also provide practical implications for governments and financial regulators to strengthen investment policies, improve sustainable development strategies, and expand the role of green sukuk in financing sustainable economic development and supporting the transition toward a green economy.
Revitalisasi Pengelolaan Zakat sebagai Instrumen Pemberdayaan Ekonomi dan Pengentasan Kemiskinan Berkelanjutan dalam Perspektif Ekonomi Syariah Hendri Firmansyah; Wasilaturohmah; Safira Adibatul Faruq; Try Itsnawati
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.351

Abstract

Zakat management plays an important role in the Islamic economic system as an instrument for promoting social welfare and reducing poverty in a sustainable manner. Indonesia has significant zakat potential, but it has not yet fully optimized its collection and utilization. Several challenges remain, including limited public understanding of zakat, inadequate institutional governance, uneven adoption of digital technology, and distribution practices that still focus largely on meeting immediate consumption needs. This study examines the revitalization of zakat management as an instrument for economic empowerment and sustainable poverty alleviation from the perspective of Islamic economics. The study uses a qualitative approach and a Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Data were obtained from Scopus-indexed journal articles, nationally accredited SINTA journals, academic books, and official reports published between 2020 and 2026. The literature was analyzed through identification, screening, eligibility assessment, and thematic synthesis. The findings indicate that revitalizing zakat management requires more than increasing zakat collection. It also involves strengthening institutional governance, implementing good governance principles, developing digital zakat services, expanding productive zakat programs, and improving the capacity and professionalism of amil. Zakat management should also be aligned with the principles of maqoṣid al-syariah and the Sustainable Development Goals (SDGs). Such integration can improve transparency and accountability, strengthen the economic empowerment of mustahik, and contribute to sustainable poverty alleviation. This study proposes a conceptual model that integrates institutional governance, digital transformation, productive zakat, maqāṣid al-syariah, and the SDGs as a strategy for strengthening Islamic economic development in Indonesia.
Faktor Penentu Kepatuhan Pajak Kendaraan Bermotor di Wilayah Tana Toraja Wiwindah; Amir; Khadijah Darwin
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.352

Abstract

This study was conducted to address the persistent issue of low tax compliance regarding Vehicle Tax (PKB) payments in Tana Toraja Regency, which has hindered the optimization of Local Own-Source Revenue (PAD) despite the annual growth in the number of registered vehicles. Employing a quantitative causal research design, this study aimed to empirically examine the influence of tax knowledge, taxpayer awareness, public service accountability, and the application of tax sanctions on compliance levels. Data were collected from 100 respondents registered at the Tana Toraja SAMSAT office using simple random sampling and subsequently analyzed through multiple linear regression using SPSS version 26. The empirical findings demonstrate that all independent variables tax knowledge (β= 0.246), awareness (β = 0.248), service accountability (β= 0.283), and tax sanctions (β = 0.258), exert a positive and statistically significant partial effect on taxpayer compliance. Furthermore, the simultaneous testing confirmed that these four factors have a robust collective impact, yielding an F-statistic of 243.894 with a significance level of 0.000. These results are underscored by a coefficient of determination (R2) of 0.911, suggesting that 91.1% of the variance in vehicle tax compliance is explained by the variables included in this model, while the remaining 8.9% is attributed to external factors not covered in this study.
Analisis Pengendalian Persediaan Bahan Baku pada PT. Makassar Tene Herfiyantika; Muhammad Nasrun; Asriani Hasan
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.353

Abstract

This study aims to analyze the effectiveness of raw sugar inventory control at PT. Makassar Tene by applying the Min-Max Stock method to avoid the risks of stockouts and overstocking. This research employs a quantitative descriptive method using secondary data in the form of inventory reports for the 2024–2025 period. Data analysis techniques were conducted by calculating Safety Stock, Minimum Inventory, Maximum Inventory, and Reorder Quantity. The results indicate that the implementation of the Min-Max Stock method provides measurable guidelines for the company. In 2024, Safety Stock was 5,656.437 tons, Minimum Stock was 47,823.9525 tons, and Maximum Stock was 84,335.031 tons. In 2025, Safety Stock was 3,700.125 tons, Minimum Stock was 46,517.22 tons, and Maximum Stock was 85,634.19 tons. The study concludes that while the inventory control system currently implemented by the company is functioning well, the application of the Min-Max Stock method can further optimize inventory management, improve storage cost efficiency, and ensure the continuity of the production process.     
Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor: Pengaruh Tarif Progresif dan Sanksi Pajak di Samsat Gowa Trie Akra Putri; Muhammad Nasrun; Masrullah
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.354

Abstract

This study aims to analyze the effect of progressive tax rates and tax sanctions on motor vehicle taxpayer compliance at the Gowa Regional Samsat Office. This study employs a quantitative approach utilizing primary data obtained through questionnaires distributed to motor vehicle taxpayers. The sampling technique used is incidental sampling with a total of 100 respondents. The data analysis method applied is multiple linear regression analysis aided by the SPSS program. The results of the study indicate that progressive tax rates have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions also have a positive and significant effect on motor vehicle taxpayer compliance. These findings indicate that the application of fair tax rates and the strict enforcement of sanctions can improve taxpayer discipline in fulfilling their tax obligations. This study is expected to serve as evaluation material for local governments in enhancing the effectiveness of Motor Vehicle Tax revenue in Gowa Regency.
Manajemen Transformasi Perpustakaan Berbasis Inklusi Sosial untuk Meningkatkan Literasi Masyarakat di Gorontalo Feri Hulukati; Arifin Tahir; Azis Rahman
Jurnal Ekonomi Islam Vol 5 No 2 (2026): August 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i2.355

Abstract

This study examines how management maturity shapes social inclusion-based library transformation (TPBIS) and community literacy across six village and urban-village libraries in Gorontalo Province, Indonesia. A descriptive qualitative multi-site case study was conducted from May to June 2026. Data were obtained from 48 purposively selected informants through in-depth interviews, participant observation, and document review, and were analyzed through interactive data condensation, data display, conclusion drawing, and verification. Trustworthiness was strengthened through source and method triangulation and member checking. The findings reveal a transformation maturity continuum. Nuwair, GERMAS, Gembira, and AMANAH libraries have shifted from collection-centered services toward more accessible, participatory, empowering, innovative, inclusive, and partnership-based services, although their levels of managerial maturity differ. Lestari Dutohe Barat remains in a readiness phase, while Padengo is closer to a conventional model. Across sites, community-needs-based planning, collaborative organization, adaptive service delivery, and monitoring and evaluation determine whether library resources become meaningful literacy services. More mature transformation is associated with broader information access, increased library use, knowledge and skills development, community participation, and functional use of information for education, health, digital activities, social life, and livelihoods. The study’s empirical contribution is a maturity-continuum perspective showing that TPBIS should not be treated as a binary status. Library transformation is better understood as a staged management process linking inputs, management functions, TPBIS dimensions, service outputs, and community-literacy outcomes.
Model Maslahah Scorecard sebagai Kerangka Evaluasi Program Pemberdayaan Zakat di LAZISNU DIY Eko Priyojadmiko; Edo Segara Gustanto; Mohammad Faozi; Rarasati Mawftiq; April Purwanto; Dwi Harmoyo
Jurnal Ekonomi Islam Vol 5 No 2 (2026): August 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i2.361

Abstract

Program evaluation of zakat empowerment should not be limited to measuring the level of distribution and the achievement of program targets but should also assess the extent to which the program is able to generate sustainable maslahah (public benefit) for its beneficiaries. This study aims to develop the Maslahah Scorecard as an evaluation instrument for zakat empowerment programs at LAZISNU Special Region of Yogyakarta (DIY). The model integrates the principles of maqashid al-shariah, the concept of maslahah, and the performance-evaluation perspective of zakat empowerment programs. The study uses a mixed-method approach, with LAZISNU DIY's zakat empowerment programs of LAZISNU DIY as the research object. Data was collected through interviews, observations, documentation, and/or questionnaires involving program managers and beneficiaries. The analysis identified relevant dimensions, indicators, and assessment weights to measure program success. The findings indicate that the Maslahah Scorecard can serve as an evaluation framework that assesses zakat empowerment programs not merely on the basis of administrative aspects and program outputs, but also on changes in beneficiaries’ conditions, the sustainability of benefits, and the programs’ contribution to the achievement of maslahah. This instrument provides a more comprehensive evaluation perspective by linking Zakat Management Performance with social objectives and Sharia values. The Maslahah Scorecard can serve as a strategic instrument for LAZISNU DIY in improving the effectiveness, accountability, and sustainability of zakat empowerment programs while ensuring that zakat distribution generates measurable maslahah impacts for mustahik (zakat beneficiaries).
Evolusi Digital Akad Musyarakah: Tinjauan Literatur terhadap Mitigasi Risiko Moral Hazard dalam Crowdfunding Syariah Rusandry; Agatha Christy Situru; Zandy Pratama Zain; Syahrial Maulana
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.362

Abstract

The digital transformation of Islamic finance encourages the evolution of musharakah contracts into a technology-based crowdfunding ecosystem. However, this change also presents a more complex moral hazard risk due to the limitations of direct supervision. This research aims to synthesize the scientific literature for the period 2015-2025 in order to map the digital evolution of musharakah contracts and formulate a moral hazard risk mitigation framework that is adaptive to the characteristics of sharia crowdfunding platforms. The study uses a Systematic Literature Review (SLR) with a descriptive-analytical approach across 15 reputable scientific articles. The findings show that the moral hazard in sharia crowdfunding stems from information asymmetry, weaknesses in digital financial reporting, and limited platform oversight capacity, which collectively weakens the integrity of profit-sharing-based contracts. Effective mitigation requires the integration of four dimensions, namely algorithmic technology such as blockchain and smart contracts, strengthening digital sharia supervisory institutions, updating specific OJK regulations, and increasing the capacity of Islamic financial literacy, which together form the concept of Algorithmic Sharia Governance as a novelty in this study.

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