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Contact Name
Rinda Fauzian
Contact Email
staimas.hes@gmail.com
Phone
+6281287949045
Journal Mail Official
rindafauzian@gmail.com
Editorial Address
Jl. Sagaranten, Km. 26, Buniayu, Kertaangsana, Nyalindung, Sukabumi, Jawa Barat (43196)
Location
Kab. sukabumi,
Jawa barat
INDONESIA
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah
ISSN : 28298101     EISSN : 28292960     DOI : https://doi.org/10.69768
Core Subject : Economy, Social,
JThis journal focused on Islamic law on economics and finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, including but not limited to Islamic law on Islamic Banking, Islamic Marketing, Islamic Human Resources, Islamic Finance, Zakah, Waqf, Poverty Alleviation, Islamic Public Finance, Monetary Economics, Economic Development, Maqasid al-Shariah, Institutional Economics, Islamic management, Behavioural Economics and Finance, Corporate Governance, Risk Management, Shariah issues, Financial Engineering, Securitization and Sukuk, Islamic Capital Markets, Insurance and Takaful, Regulatory Issues, Corporate Social Responsibility in Islam and other topics which related to this area. The journal is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Articles 87 Documents
Kepemilikan Sumber Daya Alam dalam Perspektif Ekonomi Islam Abd kafi; Umratul Khasanah
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.158

Abstract

This study was conducted to analyze the case of the sea fence in Tangerang, utilizing the concept of public ownership in Islamic economics, as the issue of the sea fence in Tangerang poses a serious environmental and social justice problem. Therefore, an analysis of the concept of public ownership in Islamic economics is urgent because it is one of the interpretations of justice in Islamic economics. This study employs a qualitative method, utilizing a case study research model and secondary data collected from various institutions related to the sea fence case. The results of this study indicate that the sea is classified as a public good in Islamic economics. Sea fences are prohibited because they constitute the seizure of the sea and limit access to the collective use of marine resources. In Islamic ethical values, sea fences are an act that carries the value of haram because it causes damage and injustice (dzalm). Therefore, the sea fence is a futile action (diya') because it does not support social welfare.
Efektivitas Pendayagunaan Dana Zakat, Infaq dan Sedekah Melalui Program Pendidikan Choiril Bariyah; Latifatur Rahmah; Nurul Iman; Faridatul Jannah; Desi Endang Maisuri
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.159

Abstract

This study investigates the effectiveness of the utilization of ZIS funds by LAZ Sidogiri Pamekasan Branch through the Education program. The research method used is qualitative descriptive with a field research approach. Primary data were collected through direct interviews with LAZ administrators and secondary from related literature. The results of the study show that LAZ Sidogiri not only collects and distributes ZIS funds, but also allocates these funds through various educational programs such as Education scholarships and others. This study provides an overview of how amil zakat such as LAZ Sidogiri Pamekasan Branch can be an agent of change in improving access and quality of education for underprivileged communities through the utilization of ZIS. The implication of this research is the importance of effective and transparent fund management in maximizing the positive impact of social programs, especially in the field of Education.
Konsep Uang Perspektif Al-Ghazali Mohammad Syarifuddin Amarullah; Yadi Janwari; Dedah Jubaedah
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.166

Abstract

This research explores the concept of money according to Al Gazhali. Using a hermeneutic qualitative approach, this study interprets al Ghazālī's ideas on the function of النقد (money) as a medium of exchange (وسيلة التبادل), a store of value (حافظ للقيمة), and a measure of justice (ميزان العدل) that safeguards maqāṣid al sharīʿah (مقاصد الشريعة). The main findings show that al Ghazālī saw money دينار and درهم as the “spirit” of the market that must be sterile from manipulation, so violations such as hoarding (كنز) and reducing the metal's grade were considered threats to the public good (مصلحة). The discussion captures the relevance of these classical arguments to contemporary monetary issues, ranging from inflation to digital currencies. The conclusion asserts that al Ghazālī's normative humanism offers an ethical foundation for modern equitable monetary policy.
Akad dalam Filsafat Ekonomi Islam Mohammad Syarifuddin Amarullah; A. Hasan Ridwan; A. Yunus Rusyana
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.171

Abstract

The concept of 'aqd (contract) has a central position in the building of al-fikr al-iqtiṣādī al-islāmī (Islamic economic philosophy), because it is the basis for legitimacy in economic interactions built on the principles of justice (al-'adālah) and willingness (al-tarāḍī). This research aims to examine the concept of contracts from the perspective of Islamic economic philosophy through a normative juridical approach with a literature study method. The results of the study show that contracts in Islam are not merely formal legal agreements, but are moral ties that reflect transcendental responsibility to God (ta'abbud). The contract becomes a manifestation of al-amānah, al-'adl, and al-maslahah values in Islamic economic practices. These findings reinforce the importance of revitalizing the concept of akad in designing an ethical and equitable Islamic economic system.
Sistem Ekonomi Makro menurut Abu Yusuf Musaiyana Musaiyana; Yadi Janwari; Dedah Jubaedah
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.175

Abstract

Abu Yusuf's thoughts on the macroeconomic system are examined in this study. The problem raised is how Abu Yusuf provides ideas and contributions of thought in the macroeconomic system through several approaches. The methodology uses a qualitative approach that involves a descriptive-analytical analysis of Abu Yusuf's works, especially his work entitled Kitab "al-kharaj" as well as related literature that discusses his contribution to Islamic economics. The findings of this study show that Abu Yusuf emphasizes aspects of income distribution, fiscal justice, efficiency in the use of public power, as well as the role of the state as a regulator and supervision, these ideas are relevant in answering the challenges of economic inequality and fiscal crisis.
Implementasi Prinsip Syariah dalam Hotel Syariah: Perspektif Fatwa DSN-MUI dan Maqashid Syariah terhadap Wisata Halal Ilham Maulana Rahman; Umrotul Khasanah; Aunur Rofiq
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.176

Abstract

This study explores the implementation of Sharia principles in a Sharia hotel by focusing on the application of Fatwa DSN-MUI No. 108/DSN-MUI/X/2016 and the integration of Maqashid Syariah values. The research takes a qualitative approach using a case study of Syariah Radho Group in Malang. Data were collected through interviews, observation, and documentation. The findings show that the hotel has adopted several aspects mandated by the fatwa, such as restrictions on immoral conduct, provision of prayer facilities, halal food, and a Sharia-compliant dress code. However, some elements, including formal halal certification and the use of Islamic financial institutions, are not yet fully implemented. The study concludes that while the hotel's practices reflect a genuine commitment to Islamic values, the lack of formal institutional structures and certification hinders full compliance. This article contributes to the discourse on Sharia hotel development and highlights the importance of integrating regulatory fatwas with Maqashid Syariah to support the growth of halal tourism in Indonesia.
Microeconomic Thought in Islamic Scholarship: A Comparative Study of Abu Ubayd and al-Shaybani R. Ira Laksana Dewi; Yadi Janwari; Dedah Jubaedah
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 5 No. 1 (2026): Volume 5 Nomor 1 Tahun 2026
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v5i1.178

Abstract

This research examines the microeconomic theories of two influential Islamic scholars, Abu Ubayd and Al-Syaibani, as reflected in Kitab al-Amwal, Kitab al-Kasb, and al-Iktisab. The research addresses the limited comprehensive studies linking classical Islamic economic thought with its relevance to contemporary microeconomics. The objective is to examine their principles in the historical context, grounded in Sharia values, and assess their applicability to modern economic issues. Employing a qualitative-descriptive approach through library research, the study draws from primary and secondary sources with descriptive-analytical methods. The findings show that Abu Ubayd, while focusing on public finance, contributes micro-level concepts such as justice in wealth distribution, equitable taxation, public resource management, and the state’s role in societal welfare. In contrast, Al-Syaibani emphasizes the obligation to work (kasb) as an act of worship, classification of economic activities, fulfillment of basic needs, labor specialization, and ethical production and consumption aligned with maqasid al-shariah. Despite differing emphases, both scholars share the vision of establishing a just economic system rooted in Islamic values, offering insights for enriching contemporary Islamic microeconomic theory and guiding public policy and household economic behavior
Prospects of Halal Food Industry: Contribution to Sharia Economic Growth Hanin Nur Laili; Khairil Anwar
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 5 No. 1 (2026): Volume 5 Nomor 1 Tahun 2026
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v5i1.182

Abstract

Indonesia's active involvement as a country with a Muslim majority population in halal regulation and standardization began in the late 1980s, which also shows the development of the food industry and the sharia economy in Indonesia. The purpose of this study is to show the contribution of the halal food industry to the growth of the sharia economy in Indonesia. The method used was qualitative, and data collection was conducted through a literature review of both primary and secondary data sources. The results of this study indicate that increased consumption of halal food shows a positive correlation with economic growth in Indonesia. The halal food industry plays an essential role in promoting the Islamic economy. In Indonesia, the halal food and beverage industry has become one of the main sectors with the largest contribution to economic growth. The increasing demand for halal production, particularly in the food sector, from Muslim consumers who are increasingly aware of the halal status of the products they consume will drive the growth of the Islamic economy. The trend toward halal products, particularly in the halal food sector, also serves as a benchmark for non-Muslim communities, who view halal products as representing standards of cleanliness and food quality. Indonesia has great potential to become a global leader in the halal industry. By properly implementing the sharia economic master plan, Indonesia can leverage the potential of the halal food industry to strengthen the sharia economy as a whole.
Shariah Governance and the Utilisation of Non-Halal Funds: The Role of Supervisory Boards in Indonesian Islamic Microfinance M Taufiq; Muhammad Arif Hudaya; Ridwan Safari; Harisma Annisa Al Islam
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v4i2.189

Abstract

This study examines the role of the Shariah Supervisory Board (DPS) in overseeing the utilisation of non-income funds (TBDSP) at BPRS Syarikat Madani, Riau Islands, Indonesia. Using a qualitative juridical-empirical method, it integrates normative analysis of DSN-MUI fatwas and statutory provisions with empirical insights from interviews with bank managers and DPS members. The findings reveal that TBDSP funds, mainly derived from late payment penalties, are classified as benevolent deposits and allocated for social purposes such as disaster relief, scholarships, Islamic education support, and Qardh al-Hasan loans, consistent with DSN-MUI Fatwa No. 123/2018 and the Board of Directors’ Decree No. 034/SK-DIR/X/2023. The DPS authorises major disbursements, ensures compliance with Shariah regulations, and monitors reporting to the Financial Services Authority. However, its supervisory role remains largely procedural, with limited evaluation of the social impact of fund utilisation. The study highlights the need to strengthen DPS capacity through standardised Shariah audit mechanisms and digital transparency tools to align practice with maqashid al-shariah. Theoretically, it extends Shari’ate Enterprise Theory by emphasising the integration of impact evaluation into Shariah governance and positioning DPS as both a compliance guardian and a driver of institutional legitimacy in Islamic microfinance.
Wanprestasi In Sharia Economic Disputes: Implementation Of Sharia Principles In Religious Court Judges' Decisions On The Ijaroh Muntahiyah Bi Al-Tamlik Agreement Nuroniyah; Oyo Sunaryo Muchlas; Ramdani Wahyu Sururie
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 5 No. 1 (2026): Volume 5 Nomor 1 Tahun 2026
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v5i1.209

Abstract

This study examines the current issue regarding default (customer negligence in sharia financing contracts), particularly in the AkadIjarah Muntahiyah bi al-Tamlik(IMBT), and analyze how the Religious Court (PA) implements sharia principles in its decisions on disputes. IMBT combines rent (lease) and the promise of transfer of ownership (completeness), often giving rise to disputes when customers fail to fulfill their installment payment obligations. The central issue is the harmonization between General Civil Law (especially the concepts of compensation and execution) and Sharia Economic Law (especially the principle of avoidingribaand achieve justiceshulh). The method used in this research is normative legal research which is analytical-descriptive in nature. The approach used in this research is the Legislation approach (Statute Approach). The research results indicate challenges in the application of sanctions due to default. Judges' decisions are required to not only be based on formal legal certainty but also reflect sharia values, such as avoiding fines that areusuryand considering the customer's good faith. This study concludes that the implementation of sharia principles in judicial decisions in IMBT default cases still requires consistency and stricter guidance from the Supreme Court to ensure substantive justice and sharia compliance for all parties.