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ADILLA: Jurnal Ilmiah Ekonomi Syari'ah
Published by Universitas Islam Darul Ulum
ISSN : 26218453     EISSN : 26209535     DOI : https://doi.org/10.52166/adilla
Core Subject : Religion, Economy, Education, Art, Social,
Religion Arts Economics, Econometrics & Finance Education Social Sciences
Fokus kajian jurnal ADILLA dalam bentuk: 1) Hasil penelitian, 2) Gagasan konseptual, 3) Kajian kepustakaan, dan pengalaman praktis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 168 Documents
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The Transformation Of Productive Zakat As An Empowerment Strategy: A Study Of The Mahyani Program And Baznas Housing Rehabilitation Initiative In East Lombok Regency Wan Syurur Feiruz Algadri
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12694

Abstract

Extreme poverty demands a paradigm shift in zakat fund management from a purely charitable approach to sustainable productive empowerment. This study aims to analyze the implementation mechanism and the impact of the Mahyani Program (new housing construction) and Housing Rehabilitation initiated by BAZNAS East Lombok Regency on the socio-economic empowerment of mustahik. This study utilizes a descriptive qualitative method with a case study approach. Primary and secondary data collection were conducted through field observations, in-depth interviews with amil and mustahik, and documentation studies, which were subsequently analyzed using an interactive model. The results indicate that BAZNAS East Lombok successfully overcame fiscal limitations through a collaborative governance scheme (blended finance), synergizing profit-sharing funds from BAZNAS NTB Province and CSR funds from Bank NTB Syariah. Furthermore, the findings confirm that housing infrastructure intervention is not merely consumptive zakat but a fundamental prerequisite that transforms dwellings into productive assets (Home-Based Enterprises). The integration of physical construction with business capital stimulus, such as the Z-Kuliner program, has proven effective in breaking socio-health vulnerabilities and comprehensively fostering mustahik economic independence, fully aligning with Maqashid Sharia principles.
The Role of Value Internalization in Mediating the Effect of Guidance Intensity on Islamic Consumption Behavior: Evidence from Islamic Boarding-Based Higher Education Nuradi; Zulkhaidir; Fathan Qoriba; Abdussafiq
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12696

Abstract

This study aims to analyze the effect of student training intensity on the consumption behavior of Muslim students, with internalization values ​​as a mediating variable. The study used a quantitative approach with an explanatory survey design involving 289 students living in the dormitory environment of the Institut Muslim Cendekia. Data were collected through a structured questionnaire and analyzed using linear regression and a mediation test using the Sobel test. The results of the study indicate that training intensity has a positive and significant influence on the consumption behavior of Islamic students. Furthermore, training intensity also significantly influences the internalization of values ​​in students. Internalized values ​​have been shown to have a very strong influence on Islamic consumption behavior and act as a partial mediator in the relationship between training intensity and Islamic consumption behavior. These findings suggest that the effectiveness of training programs in Islamic higher education institutions depends not only on the frequency of training activities but also on the success of students' internalization of Islamic values. This research contributes to the growing literature on Islamic consumer behavior by emphasizing the importance of internalized values ​​as a mechanism linking religious training to individual economic behavior.
Risk Management Analysis and Mitigation of Problematic Financing in Murabahah Contract (Case Study at KSPPS BMT Arta Buana Metro, Tulang Bawang Branch). Maratus Sholikah; M afifuddin
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12698

Abstract

This study aims to analyze the implementation of risk management and mitigation strategies for problematic financing in murabahah contracts at KSPPS BMT Arta Buana Metro, Tulang Bawang Branch, as well as to identify the causal factors. This research uses a qualitative method with a phenomenological approach. Data were collected through observation, in-depth interviews with the branch head and staff, and documentation. The data analysis technique uses the Miles and Huberman model. The results indicate that the implementation of risk management at BMT Arta Buana is carried out through the stages of identification, measurement, control, and monitoring by consistently applying the 5C principle (Character, Capacity, Capital, Collateral, Condition) from the survey stage to post-realization. The mitigation strategies implemented include preventive measures (strict 5C analysis), curative measures (persuasive and familial approaches, intensive communication), and financing restructuring (rescheduling) for members who meet the criteria. The main factors causing problematic financing are internal factors (weak analysis/monitoring) and external factors, dominantly due to business failure and declining member economy.
Regulatory Coherence In Digital Zakat Governance Using Simulation Framework Indonesia Farrel Izham Prayitno
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12718

Abstract

The rapid expansion of digital financial ecosystems has transformed zakat governance by integrating sharia principles, state regulations, and fintech platforms, yet this transformation has created challenges in achieving regulatory coherence across these domains. This study aims to analyze and construct a regulatory coherence framework for digital zakat governance in Indonesia by examining the alignment between normative, legal, and institutional dimensions. Using a qualitative-analytical approach based on secondary data and a rule-based simulation framework, the study evaluates regulatory instruments through three dimensions: normative alignment, legal integration, and institutional coordination. The findings show that digital zakat governance exhibits a moderate level of regulatory coherence, with strong normative alignment but weaker legal integration and institutional coordination. The simulation results indicate that inconsistencies primarily arise from fragmented legal frameworks and limited interaction among regulatory actors, particularly in fintech-based zakat systems. These findings contribute theoretically by operationalizing regulatory coherence within Islamic economic law and practically by providing a structured model for improving governance and policy design. The study highlights the importance of integrating maqasid-based principles with adaptive regulatory mechanisms to ensure effective and sustainable digital zakat governance.
Contract Construction and Risk Mitigation In Sharia Bullion Business Activities: Juridical Analysis Of DSN-MUI Fatwa NO. 166/2026 Fathmah Hanum; Muhammad Lathoif Ghozali
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12759

Abstract

The issuance of DSN-MUI Fatwa Number 166/DSN-MUI/II/2026 on Bullion Business Activities Based on Sharia Principles on February 11, 2026, marks a new chapter in gold governance within Indonesia's Islamic financial institutions. This fatwa emerged as a response to the mandates of Law Number 4 of 2023 on the Development and Strengthening of the Financial Sector (P2SK Law) and OJK Regulation Number 17 of 2024, which explicitly permit banks—including Islamic banks—to conduct bullion business activities. This study employs a juridical-normative approach to examine two central issues: first, the construction of contracts (akad) for each bullion business activity (gold custody, savings, trading, and financing); second, relevant risk mitigation strategies encompassing market risk, sharia compliance risk, operational risk, and liquidity risk. Analysis reveals that Fatwa No. 166/2026 introduces complementary contract combinations—Wadiah Yad Dhamanah, Mudharabah, Qardh, Murabahah, Rahn, Ijarah, and Wakalah—that collectively accommodate all bullion business lines without violating riba principles. The key instruments of physical qabdh (delivery) and underlying asset guarantees constitute the primary differentiators of Islamic bullion from conventional gold trading practices. This study concludes that the fatwa provides comprehensive legitimacy for Islamic financial institutions to compete in the national gold ecosystem, while recommending integration of real-time information technology systems to ensure ongoing contract transparency.
Sovereign Sukuk (SBSN) as An Instrument Of Islamic Public Finance: Financing Infrastructure Development In Morotai Island Regency Susiyanti Naser; Syaifuddin Syaifuddin; Nirwan Umasugi; Abd. Rauf Wajo; Jasmin
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12799

Abstract

Sovereign Sharia Securities (SBSN) have emerged as a strategic Islamic public finance instrument for supporting national infrastructure development, particularly in peripheral and border regions. This study examines the role of SBSN in financing the Sofi–Wayabula II road development project in Morotai Island Regency, an outermost region of Indonesia designated as both a National Tourism Strategic Area and a Special Economic Zone. Employing a qualitative descriptive approach, the study draws on in-depth interviews with key stakeholders, field observations, and analysis of official project documents and regulatory frameworks related to SBSN implementation. The findings indicate that SBSN play a significant role in ensuring sustainable and reliable project financing, enabling accelerated infrastructure delivery through multi-year contracts, and strengthening transparency and accountability in budget management. The Sofi–Wayabula II road project has contributed positively to regional connectivity, community mobility, and local economic activities, particularly in tourism and trade. Despite challenges related to geographical conditions, weather constraints, and logistical limitations, SBSN-based financing has proven effective in maintaining project continuity. This study highlights the importance of sovereign sukuk as a viable Islamic financing instrument for promoting equitable infrastructure development and supporting fiscal stability in developing economies.
The Marketing Mix And Cashless Payments As Determinants Of Purchasing Decisions Among Mobile Coffee SMES, Moderated By Islamic Business Ethics Alfa Rizki Madhani; Muchamad Fauzi; Riska Wijayanti
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12807

Abstract

This study aims to analyze the influence of the marketing mix (4Ps) and the adoption of cashless payments on purchasing decisions in mobile coffee shops, and to examine the role of Islamic business ethics as a moderating variable. The main problem examined is the suboptimal increase in purchasing decisions despite MSMEs adopting digital technology and modern marketing strategies. The study used a quantitative, explanatory approach, involving 100 respondents selected through purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results show that the marketing mix has a positive and significant effect on purchasing decisions. Islamic business ethics also has a significant positive effect on increasing purchasing decisions by strengthening consumer trust. However, cashless payments did not significantly influence purchasing decisions, and Islamic business ethics was unable to moderate the relationship between the marketing mix and cashless payments on purchasing decisions. These findings confirm that marketing strategy and ethical values ​​play a more dominant role than technological aspects in influencing consumer behavior in mobile coffee shops
THE Internalization Of Islamic Business Ethics In SMES: A Case Study Of Markisaku Syrup Industry Elce Purwandari; Mohammad H. Holle; Luhgiatno; Diana Widhi Rachmawati; Andiwijaya; Erwan Iskandar
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12818

Abstract

This study explores the internalization of Islamic business ethics in a Small and Medium Enterprise (SME) and its implications for trust and business sustainability. Using a qualitative case study approach, the research was conducted at the Markisaku Syrup enterprise through in-depth interviews, observations, and document analysis. The findings show that ethical values honesty, justice, transparency, and care are embedded in daily business practices through leadership example and routine activities rather than formal governance systems. Honesty and justice are strongly reflected in product quality, fair employee treatment, and equitable business relationships. Transparency is partially implemented, particularly in product information, while financial reporting remains less structured due to resource limitations. The study also reveals that ethical practices play a crucial role in building trust among consumers, employees, and business partners. This trust strengthens relationships and supports long-term business sustainability. The findings suggest that practice-based ethical internalization can serve as a strategic foundation for SME development, even in the absence of formal institutional structures.
Homo Islamicus, Israf Control, And Impulse Buying: Financial Planning Mediation Among Muslim Paylater Users Indah Rahmatillah; Maksum
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12824

Abstract

The expansion of Pay Later services has significantly increased the ease of consumption while simultaneously encouraging impulse buying behavior, particularly among Muslim consumers. This phenomenon reflects a discrepancy between contemporary consumption practices and Islamic economic values. This study aims to analyze the influence of homo islamicus understanding and israf control on impulse buying behavior, with financial planning acting as a mediating variable. This research adopts a quantitative approach using survey data collected from Muslim Pay Later users. The data were analyzed using mediation analysis techniques. The results reveal that israf control has a significant direct effect on impulse buying, while homo islamicus understanding does not directly influence impulse buying. However, both variables indirectly affect impulse buying through financial planning as a mediating variable.. These findings indicate that a stronger internalization of Islamic values, combined with effective financial management, can reduce impulsive and uncontrolled consumption behavior. This study emphasizes the importance of integrating Islamic ethical principles with financial literacy to encourage more responsible consumption behavior in the digital era.
The Meaning And Practice Of Gold Jewelry Investment In Building Financial Resilience: A Phenomenological Study Of Madurese Muslim Families Sahliyah; Elfira Maya Adiba; Farid Ardyansyah
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12921

Abstract

This study aims to understand the meaning and practices of gold jewelry investment in building financial resilience among Madurese Muslim families. This research employs a qualitative approach using a phenomenological method, focusing on the subjective experiences of participants in interpreting the ownership and use of gold jewelry as an investment instrument. Data were collected through in-depth interviews, observation, and documentation involving several Madurese Muslim families who actively utilize gold jewelry. The findings reveal that gold jewelry is not only perceived as a symbol of social status and cultural identity but also as a flexible and easily liquidated form of emergency savings. The investment practices are carried out gradually, adjusted to the economic capacity of each family, and influenced by religious values and local traditions. Furthermore, gold jewelry plays a significant role in maintaining family economic stability, particularly in times of crisis or urgent financial needs. Therefore, gold jewelry investment serves as an adaptive strategy that integrates economic, social, and cultural aspects in strengthening family financial resilience.

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