cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Khabib Solihin
Contact Email
khabib@ipmafa.ac.id
Phone
+6282299523230
Journal Mail Official
jiose@ipmafa.ac.id
Editorial Address
Jl. Raya Pati-Tayu Km. 20 Purworejo Margoyoso Pati
Location
Kab. pati,
Jawa tengah
INDONESIA
Journal of Indonesian Sharia Economics
Published by Institut Pesantren Mathali'ul Falah
ISSN : 29623812     EISSN : 28291719     DOI : https://doi.org/10.35878/jiose
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Indonesian Sharia Economics merupakan jurnal ilmiah yang dikelola oleh Fakultas Syariah & Ekonomi Islam Institut Pesantren Mathaliul Falah Pati. Jurnal yang terbit dua kali dalam setahun Maret dan September ini didedikasikan untuk publikasi hasil penelitian dan kajian tentang Ekonomi Islam. Journal of Indonesian Sharia Economics menjadi sarana diseminasi hasil penelitian dan kajian yang berkualitas tentang Ekonomi & Bisnis Syariah dengan sub tema pembahasan seputar Perbankan Syariah, Filantropi Islam, Keuangan Syariah, Akuntansi Syariah, Pemasaran Syariah, dan Manajemen Syariah. Naskah yang diterima sangat terbuka bagi kajian multidispliner terhadap ekonomi syariah sesuai perkembangan zaman.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 70 Documents
 3   4   5   6   7 
Dinamika Pertumbuhan dan Potensi Keuangan Syariah dalam Mewujudkan Ekonomi Nasional yang Berkelanjutan Zalfa Khoirun Nisa; Fadilatur Rohmah; Rosiana Aolia Safitri; Fisit Suharti
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 1 (2026): Maret 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i1.1960

Abstract

The Islamic financial sector in Indonesia has demonstrated an increasingly strategic role in supporting inclusive and sustainable economic growth. Although the assets of Islamic banking have exceeded IDR 1,050 trillion as of March 2026, its market share remains relatively small, at approximately 7.5%–8%, indicating that its potential has not yet been fully optimized. This study aims to analyze the development of the Islamic financial sector, identify key challenges—particularly in terms of financial literacy and digital transformation—and formulate strategies to strengthen institutional capacity in the digital economy era. This research employs a descriptive qualitative approach through a literature review, utilizing secondary data from the Financial Services Authority (OJK), Bank Indonesia, and the National Committee for Islamic Economy and Finance for the 2024–2026 period. The findings reveal a gap between asset growth and the relatively low level of public literacy, as reflected in a literacy index of 39.11%, which is lower than the inclusion rate. This gap gives rise to the phenomenon of the floating mass, which may reduce customer loyalty. In addition, digital transformation plays a crucial role in expanding access to financial services and addressing competition from fintech. The study also highlights the importance of industry consolidation, the integration of social and commercial financial instruments, and the strengthening of the real sector, particularly MSMEs. Overall, the development of Islamic finance requires integrated policy support, enhancement of human capital quality, and optimization of digital technology to strengthen its competitiveness and contribution to the national economy.
Platform Online Food Delivery: Antara Efisiensi dan Liberalisme dalam Muamalah Zainuddin Zuhri
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 1 (2026): Maret 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i1.2167

Abstract

Online food delivery platforms have become a prominent phenomenon in contemporary muamalah practices, offering convenience and efficiency in food ordering and delivery. However, their emergence has generated debates within Islamic law, particularly regarding the alleged presence of multiple contracts (multi akad) considered inconsistent with sharia principles. This study aims to examine the ‘illah (effective legal cause) underlying the prohibition claims of online food delivery by analyzing the hadiths frequently used to support such arguments. The method employed is hadith criticism, including sanad and matn analysis, combined with a contextual approach to assess the relevance of these hadiths in light of technological developments and modern transaction systems. The findings indicate that online food delivery practices, especially those using the cash on delivery (COD) system, do not contain the ‘illah referred to in the relevant hadiths, such as elements of riba, gharar, or prohibited contract combinations. The COD mechanism, including the courier’s role in advancing payment to the seller, is better understood as part of an operational system aimed at achieving transactional efficiency rather than as an independent debt contract. Therefore, online food delivery should not be categorized as a form of liberalism in muamalah, but rather as an efficient and adaptive practice within the framework of Islamic commercial law.
Peran Pembiayaan Murabahah dalam Pemberdayaan UMKM di KSPPS Yaummi Maziyah Assa’adah Cabang Trangkil Diah Martiana
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 1 (2026): Maret 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i1.2171

Abstract

Micro, Small, and Medium Enterprises (UMKM) play a crucial role in the national economy; however, they continue to face major constraints, particularly limited access to financing. Sharia Microfinance Institutions, such as Savings and Financing Cooperatives (KSPPS), provide alternative financing solutions based on Islamic principles, one of which is through the murabahah contract. This study aims to analyze the role of murabahah financing in empowering UMKM and to identify the supporting and inhibiting factors in its implementation at KSPPS Yaummi Maziyah Assa’adah Trangkil Branch. This study employs a descriptive qualitative approach using a field research method. Data were collected through interviews, observations, and documentation, and analyzed through data reduction, data display, and conclusion drawing. The results indicate that murabahah financing contributes to increasing business capital, enhancing business capacity, and promoting members’ economic independence. However, its impact on business sustainability has not been optimal due to limited mentoring and supervision. Supporting factors include ease of access to financing, the application of Sharia principles, and members’ business experience. Meanwhile, inhibiting factors include limited human resources, insufficient business mentoring, and fluctuations in UMKM income. This study emphasizes the importance of integrating financing and mentoring in the empowerment of MSMEs within the framework of Islamic microfinance.
Transparansi Informasi Keuangan sebagai Strategi Penguatan Kepercayaan Publik dan Daya Saing Bank Syariah Indonesia Imelda Malona Tarigan; Nur Azizaini Zhaharah; Anggie Pricyla Sianturi; Nasirwan Nasirwan; Nabila Tijani Tharifah
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 2 (2026): September 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i2.2227

Abstract

This study aims to analyze the role of financial information transparency in strengthening public trust and competitiveness in Islamic banking, with a particular focus on Bank Syariah Indonesia (BSI). The study employs a qualitative approach using a literature review and content analysis of relevant scholarly literature and official publications. The findings indicate that systematic disclosure of financial and non-financial information, including information on risk, corporate governance, and institutional performance, plays an important role in reducing information asymmetry and enhancing public understanding of the bank’s condition and performance. From an Islamic banking perspective, transparency extends beyond regulatory compliance and reflects fundamental values of amanah (trustworthiness), justice, and accountability. Adequate disclosure can strengthen institutional credibility, foster public trust, support customer loyalty, and contribute to institutional sustainability. Therefore, financial information transparency can be positioned as an integral component of strategic governance that supports the strengthening of public trust and the competitiveness of Bank Syariah Indonesia amid an increasingly competitive and information-driven banking industry.
Transparansi Pengelolaan Dana Ta’zir pada Fintech Dana Syariah: Analisis Kesesuaian dengan Fatwa DSN-MUI No. 17/DSN-MUI/IX/2000 Shofi Hanifah; Sarpini Sarpini
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 2 (2026): September 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i2.2237

Abstract

This study aims to analyze the transparency of ta’zir fund management on the Dana Syariah fintech platform and assess its compliance with DSN-MUI Fatwa No. 17/DSN-MUI/IX/2000 concerning sanctions for customers who are able but deliberately delay payment. The study employs a qualitative approach with a descriptive-analytical method. Data were collected through a literature review and documentation of relevant reports and official publications. The findings indicate that Dana Syariah imposes ta’zir sanctions for late payments by developers. In accordance with the fatwa, funds collected from such sanctions are not recognized as institutional income but are required to be allocated for social purposes. Transparency in the management and reporting of ta’zir funds is therefore essential to ensure accountability and consistency between fintech practices and sharia principles. This study contributes to the literature by focusing specifically on the transparency and reporting of ta’zir funds on a sharia-compliant fintech platform, an area that remains relatively underexplored. The findings highlight the importance of disclosing information on the sources, management, and distribution of ta’zir funds as part of strengthening governance, sharia compliance, and public trust in the digital Islamic finance ecosystem.
Pengaruh Literasi Keuangan Syariah, Kontrol Diri, Financial Self-Efficacy, dan Gaya Hidup terhadap Perilaku Menabung Adenesya Nur Astiva; Ahmad Saifudin; Novi Febriyanti; Ragil Satria Wicaksana
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 2 (2026): September 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i2.2343

Abstract

This study aims to analyze the influence of Islamic financial literacy, self-control, financial self-efficacy, and lifestyle on saving behavior in Islamic banks among students in the Special Region of Yogyakarta. This study uses a quantitative approach with a survey method, using primary data with a sample of 100 respondents. The analysis method is multiple linear regression using the SPSS version 26 program. The results show that the Islamic financial literacy variable has a positive and significant effect on saving behavior with a significant value of 0.000 <0.05 and a calculated t value of 5.538> t table 1.661. Self-control has a positive and significant effect on saving behavior with a significant value of 0.036 <0.05 and a calculated t value of 2.130> 1.661. Financial self-efficacy has a positive and significant effect on saving behavior with a significant value of 0.017 <0.05 and a calculated t value of 2.436> 1.661. Lifestyle has a positive and significant effect on saving behavior with a significance value of 0.000 <0.05 and a calculated t value of 4.133> 1.661. Sharia financial literacy, self-control, financial self-efficacy, and lifestyle simultaneously influence saving behavior with a significance level of 0.000 <0.05 and Fcount of 29.400 > Ftable of 2.47.
Islamic Financial Inclusion and Human Development in Indonesia: Constructing an Islamic Financial Inclusion Index and Evidence from Long-Run Time Series Analysis Fikram Rasyad; Lintang Pertiwi Abadi; Syifa Yumi Adhali
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 2 (2026): September 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i2.2357

Abstract

This study analyzes the effect of the Islamic Financial Inclusion Index (IFII) on the Human Development Index (HDI) in Indonesia from January 2013 to December 2024 using a time series econometric approach. The IFII was constructed using the Sarma (2008) method, integrating the dimensions of availability, penetration/accessibility, and Islamic financial services availability. Two estimation methods were employed: Ordinary Least Squares (OLS) as the baseline model and Fully Modified Ordinary Least Squares (FMOLS) as the main estimator for long-run relationships, controlling for Trade Openness, Inflation, Gini Ratio, Regulatory Quality, and a COVID-19 dummy. The Augmented Dickey-Fuller test confirmed that all variables are integrated at order I(1), while the Johansen cointegration test identified seven long-run cointegrating equations. The OLS model exhibited heteroskedasticity and autocorrelation, reinforcing the suitability of FMOLS. The FMOLS results show that IFII has a positive and significant effect on HDI, as do Regulatory Quality and the COVID-19 dummy (negative effect), while Trade Openness and Inflation are not significant. These findings suggest that Islamic financial inclusion should be integrated into national human development policy.
Green Waqf for Green Downstreaming: Developing a Productive Waqf Financing Model for Bioethanol Development and National Economic Resilience Ashhabul Manggala Sanggoleo Tosepu; Muhammad Nashiruddin Fauzan; Julia Bisti Saroh
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 2 (2026): September 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i2.2358

Abstract

Indonesia's energy vulnerability as a net importer of fuel oil risks weakening its national economic resilience. Transitioning towards energy independence through the green downstreaming of agricultural commodities into bioethanol is highly strategic but hampered by massive capital expenditure that burdens the State Budget (APBN). This research aims to formulate an innovative Green Waqf financing model as an independent alternative funding solution for bioethanol infrastructure development. The research utilizes a descriptive qualitative approach through library research and content analysis, designing an integration model using Hexahelix collaboration. The analysis outlines the financing framework, stakeholder roles, and feasibility evaluations based on SWOT, SMART, and Social Return on Investment (SROI). The results show that a Green Waqf portfolio, consisting of perpetual and temporary waqf, is capable of financing green downstreaming projects without burdening the national budget. The SROI evaluation demonstrates high feasibility, projecting a ratio of 1.64 in the first five years. This waqf-based bioethanol downstreaming model offers a novel approach to reducing gasoline import dependency, creating jobs, and strengthening national economic resilience sustainably.
Pengembangan Dokma Smart Mobile sebagai Platform Keuangan Syariah Berbasis Teknologi Mobile untuk Mendukung Ekonomi Syariah di Indonesia Nia Nurhayati; Arikatul Ajiba; Vita Rizqiyah
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 2 (2026): September 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i2.2362

Abstract

Indonesia’s Islamic financial inclusion index reached only 13.41% according to the 2025 SNLIK, substantially lower than conventional financial inclusion at 79.71%, despite Indonesia ranking third in the Global Islamic Economy Indicator 2023/2024 and having total Islamic financial assets of IDR 9,927 trillion. This gap highlights the need for an integrated digital platform specifically designed to support members of non-bank Islamic financial institutions. This study aims to analyze the urgency of digital Islamic financial inclusion and formulate the DOKMA Smart Mobile concept. The study employs a descriptive qualitative method through a systematic literature review of scientific articles and official reports from the OJK, Bank Indonesia, and KNEKS for the 2022–2026 period, using SMART Goals, SWOT, and Pentahelix frameworks. The findings formulate DOKMA Smart Mobile through three main modules: real-time multi-channel Islamic transfers, a comprehensive financial information dashboard, and Islamic ecosystem navigation supported by big data analytics. This integration has the conceptual potential to expand access, improve service convenience, and strengthen users’ connectivity with the Islamic financial ecosystem. DOKMA Smart Mobile offers a digital transformation model aligned with the direction of the 2023–2027 Roadmap for the Development and Strengthening of the Islamic Banking Industry in Indonesia.
Pengaruh Penerapan Manajemen Risiko Terhadap Non Performing Financing Pada Produk Pembiayaan Usaha Mikro di Bank Syariah Indonesia Dian Mulia Sari; Haris Al Amin; Mukhlisul Muzahid
JIOSE: Journal of Indonesian Sharia Economics Vol 5 No 2 (2026): September 2026
Publisher : Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/jiose.v5i2.2406

Abstract

This study aims to analyze the effect of risk management implementation, proxied by the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO), on Non-Performing Financing (NPF) of micro-business financing products at Bank Syariah Indonesia, both partially and simultaneously. This research uses a quantitative approach with secondary data in the form of monthly time-series data for the 2021–2025 period, obtained from the published financial reports of Bank Syariah Indonesia and the Sharia Banking Statistics of the Financial Services Authority (OJK). The analysis technique used is multiple linear regression with Newey-West (HAC) correction using EViews 13 software. The results show that, partially, CAR, FDR, and BOPO each have a positive and significant effect on NPF. Simultaneously, CAR, FDR, and BOPO have a significant effect on NPF, with a contribution of 88.7% (Adjusted R²), while the remaining 11.3% is influenced by other factors outside the model. This study concludes that the implementation of risk management, reflected through these three financial ratios, plays an important role in maintaining the quality of micro-business financing in Islamic banks.

Page 7 of 7 | Total Record : 70

 3   4   5   6   7 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol 5 No 2 (2026): September 2026 Vol 5 No 1 (2026): Maret 2026 Vol 4 No 2 (2025): September 2025 Vol 4 No 1 (2025): Maret 2025 Vol 3 No 2 (2024): September 2024 Vol 3 No 1 (2024): Maret 2024 Vol 2 No 2 (2023): September 2023 Vol 2 No 1 (2023): Maret 2023 Vol 1 No 2 (2022): September 2022 Vol 1 No 1 (2022): Maret 2022