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Journal of Islamic Economics Lariba
Published by Universitas Islam Indonesia
ISSN : 24774839     EISSN : 25283758     DOI : https://doi.org/10.20885/jielariba
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Journal of Islamic Economics Lariba provides a platform for academicians, researchers, lecturers, students, and others having concerns about Islamic economics, finance, and development. The journal welcomes contributions on the following topics: Islamic economics, Islamic public finance, Islamic finance, Islamic accounting, Islamic business ethics, Islamic banking, Islamic insurance, Islamic human resource management, Islamic microfinance, Islamic capital market, and other relevant Islamic economic and financial studies.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 258 Documents
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Designing a Cultural-Strategic Islamic Communication Audit Model for non-transportation asset governance in PT Kereta Api Indonesia SubDIVRE 1.1 Aceh Rakatiwi, Yolandha; Sazali, Hasan; Samosir , Hasrat Efendi
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art10

Abstract

IntroductionThe governance of non-transportation assets in state-owned railway enterprises requires not only legal and administrative control but also effective organizational communication. In Aceh, where socio-religious norms strongly influence public legitimacy, communication practices surrounding asset safeguarding and commercialization face distinctive challenges. Despite the strategic value of railway land and buildings, communication audits have not been systematically institutionalized, creating coordination gaps and social resistance.ObjectivesThis study analyzes the implementation of communication audits in managing non-transportation assets at PT Kereta Api Indonesia SubDIVRE 1.1 Aceh and formulates a culturally grounded audit model suited to Aceh’s socio-religious context.MethodThe research employs a descriptive qualitative and evaluative approach. Data were collected through in-depth interviews, participatory observation, and document analysis involving company leaders, asset managers, operational staff, commercial partners, and community representatives. Informants were selected using purposive and snowball sampling. Data credibility was strengthened through triangulation and member checks, and analysis followed an interactive model of data reduction, display, and verification.ResultsFindings indicate that communication audits are not formally structured but occur informally through meetings and routine evaluations. Internal communication remains predominantly top-down, with limited cross-unit coordination and insufficient communication competencies. Externally, while negotiation with partners is perceived as transparent, broader stakeholder engagement lacks cultural adaptation and participatory dialogue. Resistance to asset policies often stems from inadequate alignment with Acehnese values such as deliberation, communal consensus, and the mediating role of religious and traditional leaders.ImplicationsThe study proposes a Cultural-Strategic Islamic Communication Audit Model that integrates systematic planning, exploratory and focused interviews, strategic analysis, follow-up mechanisms, and participatory evaluation. Embedding local socio-religious values into communication governance can enhance transparency, legitimacy, and conflict prevention in asset commercialization.Originality/NoveltyThis research advances communication audit scholarship by contextualizing it within Islamic governance and local cultural structures, offering a model that bridges organizational communication strategy and socio-religious legitimacy in public asset management.
Islamic fintech, financial inclusion, and MSME sustainability: Evidence from a mixed-method study in Indonesia’s digital economy Widagdo, Ridwan; Rokhlinasari, Sri; Wartoyo, Wartoyo
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art11

Abstract

IntroductionMicro, Small, and Medium Enterprises play a critical role in economic development, employment generation, and inclusive growth, particularly in developing countries. Despite their importance, many MSMEs face persistent barriers in accessing formal financial services, which limits their ability to sustain and scale their businesses. The emergence of Islamic financial technology offers an alternative pathway by providing digital, sharia-compliant financial services that can enhance financial inclusion and support sustainable business practices.ObjectivesThis study aims to analyze the role of Islamic fintech in improving financial inclusion and its impact on MSME sustainability. It also examines the mediating role of financial inclusion in the relationship between Islamic fintech and sustainable MSME performance within a digital business environment.MethodThe study employs a mixed-method approach using a sequential exploratory design. Qualitative data were collected through in-depth interviews with MSME stakeholders in Region III Cirebon, Indonesia, while quantitative data were obtained from 96 MSMEs using structured questionnaires. The analysis combines qualitative thematic interpretation with quantitative modeling using Structural Equation Modeling with Partial Least Squares to test the proposed relationships among variables.ResultsThe findings indicate that Islamic fintech has a positive and significant effect on financial inclusion, while financial inclusion significantly enhances MSME sustainability. The results also confirm that financial inclusion mediates the relationship between Islamic fintech and MSME sustainability, suggesting that the impact of Islamic fintech operates indirectly through improved access to financial services. Qualitative findings further reveal that sustainable MSME models emphasize digital transformation, institutional support, and integration of economic and social practices.ImplicationsThe study highlights the importance of strengthening Islamic fintech ecosystems to improve financial access and support MSME sustainability. It also underscores the need for policies that promote financial literacy, digital readiness, and regulatory support to maximize the benefits of fintech adoption.Originality/NoveltyThis research contributes to the literature by providing empirical evidence on the mediating role of financial inclusion in the relationship between Islamic fintech and MSME sustainability. It offers a comprehensive perspective by integrating qualitative and quantitative approaches within the context of a developing economy.
Between prudence and innovation: A critical analysis of the Indonesian Ulema Council fatwa on Bitcoin in Islamic finance Zamrud, Ahmad Khalifah; Jafar, Usman; Haddade, Abdul Wahid
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art12

Abstract

IntroductionThe rapid expansion of cryptocurrency has generated significant debate within Islamic economic discourse. Bitcoin, as the first decentralized digital currency, offers technological advantages such as transparency, efficiency, and global accessibility. However, it also raises concerns regarding price volatility, speculative trading behavior, and the absence of intrinsic value. These issues have prompted Islamic scholars and regulatory institutions to evaluate cryptocurrency from the perspective of Islamic law and financial ethics. In Indonesia, the Indonesian Ulema Council issued a religious ruling declaring Bitcoin impermissible due to elements of uncertainty, speculation, and potential economic harm. This ruling has stimulated ongoing discussion about the compatibility of cryptocurrency innovation with Islamic economic principles.ObjectivesThis study aims to critically analyze the religious ruling on Bitcoin issued by the Indonesian Ulema Council by examining its legal reasoning, its relationship with Islamic economic principles, and its implications for the governance of digital financial innovation. The research also seeks to explore whether cryptocurrency can be accommodated within an Islamic economic framework under certain regulatory and ethical conditions.MethodThe study employs a qualitative research design using a transdisciplinary analytical approach that integrates perspectives from Islamic jurisprudence, Islamic economics, financial regulation, and digital financial technology. Data were collected through documentation of religious rulings, regulatory policies, and scholarly literature related to cryptocurrency and Islamic finance. The data were analyzed through thematic and comparative analysis to identify the legal reasoning underlying the prohibition of Bitcoin and to evaluate alternative scholarly interpretations regarding the status of digital assets in Islamic economics.ResultsThe findings indicate that the prohibition of Bitcoin is primarily based on concerns about excessive uncertainty, speculative trading behavior, and potential economic harm associated with cryptocurrency markets. Nevertheless, the analysis also reveals that cryptocurrency may be considered permissible when these elements are mitigated through transparent governance, regulatory oversight, and the development of asset-backed digital financial instruments.ImplicationsThe study highlights the importance of developing regulatory and institutional frameworks that reconcile financial innovation with Islamic ethical principles. Such frameworks can provide clearer guidance for Muslim investors while supporting responsible digital financial development.Originality or NoveltyThis research contributes to the growing literature on cryptocurrency in Islamic economics by offering a critical analysis of religious rulings within the broader context of digital financial transformation and regulatory governance.
Determinants of student investment decisions: Examining risk perception, educational information, and financial goals with perspectives from Islamic finance Ismawanto, Totok; Sari, Dessy Handa; Khairiyah, Nurul Musfirah; Arazy, Dito Rozaqi; Opu, Nur Vita; Ramli, Ramli
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art13

Abstract

IntroductionThe rapid expansion of capital market participation among students in emerging economies has increased the importance of understanding the determinants of investment decision-making. Despite growing access to financial information, many student investors still exhibit varying levels of financial literacy, risk perception, and goal orientation. Previous studies suggest that these factors influence investment behavior, yet their combined effects remain insufficiently explored, particularly within student populations and in relation to ethical considerations in Islamic finance.ObjectivesThis study aims to examine the influence of risk perception, educational information, and financial goals on investment decisions among student investors. It seeks to identify which factors significantly shape decision-making behavior and to provide a more comprehensive understanding of investment behavior by integrating cognitive and motivational variables within a unified framework.MethodThe study employs a quantitative approach using a structured questionnaire distributed to 35 members of a capital market study group at a state polytechnic. Data were analyzed using Partial Least Squares Structural Equation Modeling to assess both measurement validity and structural relationships among variables. This method enables the evaluation of complex relationships within a relatively small sample size.ResultsThe findings indicate that educational information and financial goals have a positive and statistically significant influence on investment decisions, while risk perception does not show a significant effect. The model explains a substantial proportion of variance in investment decisions, highlighting the dominant role of knowledge and goal orientation in shaping behavior among student investors.ImplicationsThese results suggest that improving financial literacy and promoting goal-based financial planning are essential for enhancing investment decision quality. The findings also indicate that risk perception may function as a secondary or conditional factor rather than a primary determinant, particularly among less experienced investors.Originality/NoveltyThis study contributes to the literature by integrating risk perception, educational information, and financial goals within a single empirical model and by incorporating an Islamic finance perspective to enrich the interpretation of investment behavior.
The influence of parental education and household financial behavior on halal food consumption in Tanjung Pinang City, Indonesia Sari, Sella Kurnia; Firdaus, Firdaus; Ningsih, Selly Kudrati; Yonantha, Ferri
Journal of Islamic Economics Lariba Vol. 12 No. 1 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss1.art14

Abstract

IntroductionHalal consumption has become an essential aspect of consumer behavior in Muslim-majority societies, reflecting not only religious compliance but also ethical and quality considerations. While prior studies have emphasized religiosity and awareness as key drivers, limited research has examined how household-level factors, particularly parental education and financial behavior, shape halal food consumption. In urban contexts such as Tanjung Pinang City, understanding these determinants is critical due to the interaction between socio-economic conditions and daily consumption practices.ObjectivesThis study aims to analyze the influence of parental education, household savings, and household expenditure on halal food consumption behavior. It also seeks to explore how educational and financial factors jointly shape household decision-making in the context of halal consumption.MethodThe study employs a quantitative approach using primary data collected from 100 household decision-makers in Tanjung Pinang City. Data were gathered through structured questionnaires using a Likert scale and complemented by interviews. The analysis applies multiple linear regression using the Ordinary Least Squares method to examine the relationships between the independent variables—parental education, savings, and expenditure—and halal food consumption behavior.ResultsThe findings indicate that parental education has a positive and significant effect on halal consumption behavior, suggesting that higher education enhances awareness and adherence to halal principles. Household expenditure also shows a positive relationship, indicating that greater purchasing power facilitates access to halal-certified products. In contrast, household savings exhibit a negative effect, implying that financial caution may limit spending on halal goods. Collectively, these variables explain a substantial proportion of variation in halal consumption behavior.ImplicationsThe results highlight the importance of integrating educational and economic dimensions in promoting halal consumption. Enhancing halal literacy and improving access to affordable halal products are essential for strengthening household compliance with halal principles.Originality/NoveltyThis study contributes to the literature by providing an integrated analysis of parental education and household financial behavior as determinants of halal consumption in a regional urban context, offering new insights into the socio-economic dynamics of Islamic consumer behavior.
Mediating role of waqf literacy on the impact of knowledge, experience, and capacity building on the performance of waqf institutions in East Java, Indonesia Siswahyudianto, Siswahyudianto; Al Idrus, Salim; Munir, Misbahul; Ningsih, Sri Wahyuni
Journal of Islamic Economics Lariba Vol. 12 No. 2 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss2.art1

Abstract

IntroductionWaqf institutions in Indonesia hold substantial potential to contribute to socio-economic development, yet their performance remains constrained by suboptimal asset utilization and limited managerial capacity. In East Java, many waqf assets are not managed productively, highlighting the need to strengthen human capital and institutional effectiveness. In this context, knowledge, experience, and coaching are critical factors that may influence institutional performance, while waqf literacy is increasingly recognized as an important capability for improving governance and decision-making.ObjectivesThis study aims to examine the influence of knowledge, experience, and coaching on the performance of waqf institutions in East Java. It also investigates the mediating role of waqf literacy in explaining how these human capital factors contribute to institutional performance.MethodThe study employs a quantitative explanatory design using survey data collected from 194 respondents within the Indonesian Waqf Board in East Java. The sample was selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling to test both direct and indirect relationships among knowledge, experience, coaching, waqf literacy, and institutional performance.ResultsThe findings indicate that knowledge and coaching have significant positive effects on institutional performance, while experience does not show a direct effect. Knowledge, experience, and coaching significantly improve waqf literacy, which in turn positively affects performance. Waqf literacy fully mediates the relationship between experience and performance and partially mediates the relationship between coaching and performance, but it does not mediate the effect of knowledge.ImplicationsThe results suggest that waqf institutions should prioritize knowledge enhancement, structured training, and literacy development to improve performance. Emphasis should be placed on competency-based human resource strategies and continuous capacity building to ensure effective and sustainable waqf management.Originality/NoveltyThis study contributes to the literature by developing an integrated model that highlights the selective mediating role of waqf literacy in linking human capital factors to institutional performance, offering new insights into waqf management in Indonesia.
Islamic marketing mediation model in the influence of product innovation on the financial performance of Halal-certified MSMEs in Samarinda, Indonesia Jubaidi, Jubaidi; Kartini, Enny
Journal of Islamic Economics Lariba Vol. 12 No. 2 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss2.art2

Abstract

IntroductionFinancial performance is a critical indicator of sustainability and competitiveness for halal-certified Micro, Small, and Medium Enterprises, especially in markets where consumers increasingly demand halal compliance, product quality, ethical business conduct, and transparent value communication. Although product innovation is widely recognized as a strategic capability, its financial benefits may depend on the extent to which innovation is communicated through Islamic marketing principles.ObjectivesThis study examines the influence of product innovation on the financial performance of halal-certified Micro, Small, and Medium Enterprises in Samarinda, Indonesia. It also analyzes the mediating role of Islamic marketing in strengthening the relationship between product innovation and financial performance.MethodThis study employed an explanatory quantitative design using Structural Equation Modeling based on Partial Least Squares. Primary data were collected through structured questionnaires from 215 owners and managers of halal-certified Micro, Small, and Medium Enterprises in Samarinda. The research model tested the direct effects of product innovation on financial performance, product innovation on Islamic marketing, Islamic marketing on financial performance, and the indirect effect of product innovation on financial performance through Islamic marketing.ResultsThe findings show that product innovation has a positive and significant effect on the financial performance of halal-certified Micro, Small, and Medium Enterprises. Product innovation also significantly improves Islamic marketing practices. In addition, Islamic marketing has a positive effect on financial performance and partially mediates the relationship between product innovation and financial performance. These results indicate that innovation generates stronger financial outcomes when supported by marketing practices grounded in honesty, transparency, trustworthiness, ethical promotion, fair pricing, and halal-oriented communication.ImplicationsThis study suggests that halal-certified Micro, Small, and Medium Enterprises should not rely solely on halal certification or product renewal. Sustainable financial performance requires the integration of product innovation with Islamic marketing values that build consumer trust, strengthen market differentiation, and enhance business resilience.Originality/NoveltyThis study contributes to the halal business and Islamic marketing literature by developing an Islamic Marketing Mediation Model that explains how product innovation is converted into financial performance among halal-certified Micro, Small, and Medium Enterprises in a regional Indonesian context.
Green banking policy and implementation in Islamic banking: Evidence from Bank Syariah Indonesia Surabaya through a Maqāṣid al-Sharīʿah perspective Mulyani, Khalishah; Susanti, Neneng Desi; Nurhayati , Nurhayati
Journal of Islamic Economics Lariba Vol. 12 No. 2 (2026)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol12.iss2.art3

Abstract

IntroductionGreen banking has become increasingly important in response to environmental degradation, climate risk, and the growing demand for sustainable finance. In Islamic banking, this issue is particularly significant because environmental responsibility can be interpreted not only as a managerial obligation but also as part of Maqāṣid al-Sharīʿah, especially the protection of life, wealth, and future generations. Despite the rapid growth of sustainability discourse, empirical studies that examine green banking implementation in Islamic banking at the branch level remain limited.ObjectivesThis study analyzes the policy and implementation of green banking at Bank Syariah Indonesia, Surabaya Branch, and evaluates its practices through the perspective of Maqāṣid al-Sharīʿah. It also seeks to identify the extent to which green banking has been institutionalized in financing, operations, and risk management.MethodThis study employed a qualitative approach with a field research design. Data were collected through in-depth interviews, observation, and documentation. The analysis focused on three main dimensions of green banking: green financing, green operations, and environmental and social risk management. The findings were then interpreted using the framework of Maqāṣid al-Sharīʿah.ResultsThe study finds that green banking at Bank Syariah Indonesia, Surabaya Branch has been implemented through sustainable financing practices, digital and paper-reducing operational measures, and the incorporation of environmental and social risk assessment into financing decisions. However, implementation remains partial. Sustainable financing still coexists with financing directed to environmentally harmful sectors, and internal environmental performance indicators such as energy, fuel, water, and paper use show fluctuation rather than consistent reduction. From the perspective of Maqāṣid al-Sharīʿah, these practices contribute to the protection of life, wealth, and intergenerational welfare, although their institutional integration remains incomplete.ImplicationsThe findings show that green banking in Islamic banking should be understood as an evolving institutional process rather than a completed transformation. The study highlights the need for stronger environmental literacy, more consistent operational integration, and more effective regulatory and governance support.Originality/NoveltyThis study contributes to the literature by offering a branch-level analysis of green banking in Islamic banking and by using Maqāṣid al-Sharīʿah as the primary evaluative framework rather than treating it as a symbolic ethical reference.

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