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IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Al-Mas'udiyah Sukabumi
ISSN : 28298101     EISSN : 28292960     DOI : https://doi.org/10.69768
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 87 Documents
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Effectiveness of the Implementation of Law No. 33 of 2014 on Halal Product Guarantee on the Compliance of Food and Beverage Vendors in Sapen Yogyakarta Nengsi Warna Sari; Ulan Fitriyani
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.v5i1.213

Abstract

This study aims to analyze the effectiveness of the implementation of Law Number 33 of 2014 concerning halal product guarantees and its influence on merchant compliance in Sapen Village, Yogyakarta. The phenomenon of low compliance among traders is an important issue because the Sapen area, which is located in a religious environment close to Islamic educational institutions, still has traders who do not have halal certificates or do not display halal labels on their products. This study uses a field research method with an empirical juridical approach to examine the application of law in social reality. Primary data was obtained through observation, interviews with 15 merchants, consisting of 8 kiosk merchants and 7 cart merchants, and through documentation. Meanwhile, secondary data was obtained from literature reviews. Data analysis used qualitative analysis techniques through the stages of reduction, presentation, verification, and conclusion drawing. The results of the study show that the compliance of traders in Sapen with halal certification requirements still varies and does not fully comply with the provisions of Law No. 33 of 2014. This condition is influenced by the ineffective implementation of Law No. 33 of 2014, especially in terms of legal substance, which does not include strict sanctions for traders without halal certificates. while the tendency for compliance among traders is more a matter of compliance (compliance due to fear of sanctions). Law enforcement has also not been maximized, as evidenced by the lack of socialization, supervision, and enforcement of sanctions for traders who are halal certified but do not display the halal label. Furthermore, supporting facilities and infrastructure are available but not evenly distributed, and cultural and societal factors indicate that many merchants still believe in halal without the need for official certification, and consumers tend not to question halal status. Keywords: Legal Effectiveness, Merchant Compliance, Halal Product Guarantee.
Reconstructing Productive Rahn Tasjily Financing with Wakalah Tabarru’: A Maqasid-Based Approach for Agricultural Risk Mitigation in Islamic Microfinance Nur Irmandi; Cucu Susilawati; Sofian Al Hakim; Syamsurijal Syamsurijal; Elpha Senia Agustina
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.v5i1.214

Abstract

The agricultural sector faces a financing paradox: farmers possess high-value assets (land) that are illiquid under conventional collateral schemes, leading to financial exclusion. Previous studies on Rahn Tasjily primarily focus on legal permissibility and collateral flexibility, yet they often neglect the integration of social contracts as a risk mitigation mechanism for high-risk agricultural financing. This study aims to fill this gap by proposing a hybrid financing model that integrates commercial contracts (Rahn Tasjily, Qardh, Ijarah) with a social contract (Wakalah Tabarru’). Using a qualitative-conceptual approach with a Maqasid al-Shari’ah framework, this study constructs a model where Baitut Tamwil provides liquidity while Baitul Maal acts as a risk mitigator through technical assistance. The results demonstrate that this hybrid model resolves the liquidity trap for farmers without asset dispossession and mitigates default risk through structured tabarru’-based supervision. This study contributes to the literature on Islamic microfinance by offering a concrete model of synergy between commercial and social functions in BMT operations.
Analyzing The Impact of Import Tariff Policy on Indonesia’s Economy: An Ibnu Khaldun Fiscal Framework Sitti Aisyah; Nurul Huda
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.v5i1.215

Abstract

This study analyses the import tariff policy implemented by Donald Trump, specifically the initial 32% tariff on Indonesia that was later negotiated down to 19%, and its subsequent impact on the Indonesian economy as seen through the lens of Ibnu Khaldun. The policy aims to protect the U.S. domestic industry and reduce the trade deficit; however, it has significant implications for trading partner countries, including a decline in export competitiveness, the risk of layoffs, and potential trade imbalances. This study employs a qualitative approach and a literature review method. The primary data source is Ibn Khaldun's Muqaddimah, and secondary data is obtained from scientific journals, economic reports, and reliable media outlets. Content analysis is used to link the concepts of tax (al-jibayah), the cycle of civilization, and the fiscal burden in Ibn Khaldun's thinking with the reality of contemporary import tariff policies. The results show that, although reducing tariffs from 32% to 19% mitigated the short-term socioeconomic impact, including the threat of mass layoffs, these tariffs contradict Ibn Khaldun's fiscal principles. His principles emphasize light taxation, fairness, and efficiency to encourage economic productivity. High tariffs have the potential to weaken trade activity, hinder industrial growth, and create structural dependence.
Reconstructing Qur’anic Economic Principles through a Tafsīr Maqāṣidī Approach Mimin Mintarsih; Oyo Sunaryo Muklas; Burhanuddin; Asep Abdul Halim; Nyimas Ai Gantini
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.v5i1.216

Abstract

Islamic economics scholarship has often been framed through a normative–fiqh orientation that emphasizes legal compliance and economic instruments, while the purposive and ethical vision of the Qur’an remains under-theorized. This article reconstructs Qur’anic economic principles through a tafsīr maqāṣidī approach by positioning maqāṣid al-sharī‘ah as the principal hermeneutical lens for interpreting economic verses. Using qualitative library research, the study combines thematic exegesis (tafsīr mawḍū‘ī) with maqāṣidī analysis of verses concerning wealth circulation, distributive justice, the prohibition of exploitation, social responsibility, and the protection of vulnerable groups. Verses were selected on the basis of two criteria: direct relevance to the acquisition, circulation, and protection of wealth, and indirect relevance to the ethical objectives that govern economic life. The study finds that a maqāṣidī reading produces a coherent framework of Qur’anic economics centered on distributive justice, anti-exploitation, ethical production, the protection of human dignity, sustainability, and the balance between private rights and public welfare. The article argues that tafsīr maqāṣidī is not only an interpretive method but also a conceptual foundation for Islamic economics that is theoretically distinct from conventional economics and responsive to contemporary socio-economic challenges.
Integrating Resource-Based View Theory with Islamic Enterpreunership Ethics: A Sharia Perspective on MSME Resilience Muhammad Imtiaz Humed; Ahmad Djalaluddin
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.v5i1.220

Abstract

In order to increase the resilience of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia, this study intends to investigate the integration of Islamic entrepreneurial principles with Resource-Based View (RBV) theory. MSMEs are crucial to the economy, but they face obstacles such a lack of funding, poor managerial skills, and reliance on outside influences. RBV highlights the value of intangible resources including reputation, managerial skills, and customer connections, whereas prior research emphasizes the significance of internal resource management in sustaining corporate sustainability. However, the Islamic-based ethical component which might promote corporate sustainability is frequently disregarded. The Sharia-Based Business Resilience approach, which combines RBV with Islamic business virtues including integrity, reliability, justice, and social responsibility, is a novel approach that this study suggests. These moral principles complement the RBV's VRIN (Valuable, Rare, Inimitable, Non-Substitutable) standards, offering MSMEs strategic benefits that bolster their resilience, particularly in times of economic turmoil. This study provides a more thorough method to comprehending and enhancing the sustainability and adaptability of MSMEs by merging these two frameworks. It also gives theoretical insights and useful recommendations for business actors and policymakers in creating long-term business success.
Comparison of the Legitimacy of Digital Gold Investment from the Perspective of Islamic Economic Law: A Normative Approach Nurul Isna Faizatul Munna
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.v5i1.224

Abstract

This study aims to examine the comparison of digital gold investment practices on the DANA and Tring! By Pegadaian applications and the legitimacy of digital gold investment from the perspective of Sharia Economic Law. The approach used in this study is normative qualitative. The types of data used are primary and secondary data. Primary data was obtained using the observation method on both applications. Meanwhile, secondary data was obtained through literature study. The data analysis technique used descriptive analysis by grouping data, interpreting data, and providing an overall interpretation. This resulted in the finding that the digital gold investment mechanisms on the DANA and Tring! by Pegadaian applications both make it easy for people to invest in gold digitally through account creation, balance top-ups, purchases, price monitoring, and gold sales. DANA Emas offers a simpler process with disbursement generally in the form of balance, while Tring! by Pegadaian provides more diverse services through savings and gold installments as well as physical gold exchange. From the perspective of Sharia Economic Law, digital gold investment on both applications is deemed valid because it uses Sharia-compliant contracts, namely the sale and purchase contract (bai'), wadi'ah, and wakalah bil ujrah, as well as the murabahah contract for the gold installment service on Tring! by Pegadaian.
Islamic Public Finance Management Model In Muslim Countries: A Comparative Study of Zakat and Waqf in Saudi Arabia, Malaysia, Indonesia, and Pakistan Dea Rodiah Luthfy; Nuralika Yepsi Sarmilantiva Said; Dwi Suci Widiastuti; Teti Maulina Dimyati
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.v5i1.234

Abstract

Public financial management in Islam is fundamentally aimed at achieving distributive justice and social welfare based on the principles of maqāṣid al-sharī'ah. However, its implementation across Muslim countries demonstrates varying models shaped by their respective political, economic, and institutional contexts. This article aims to examine the models of Islamic public finance management, particularly zakat and waqf, in several Muslim countries, including Saudi Arabia, Malaysia, Indonesia, and Pakistan, with a focus on instruments, institutional frameworks, and their integration with national fiscal systems. This study employs a qualitative method with a descriptive-comparative approach through literature review and analysis of secondary empirical data. The data are derived from official documents such as annual reports of zakat and waqf institutions, government regulations, publications from international organizations, and previous scholarly works. Due to time constraints, field validation through surveys or interviews was not conducted. Instead, a desk-based case study approach was applied by analyzing documented practices of zakat and waqf management, including reports from Indonesia's National Zakat Agency (BAZNAS), waqf management publications in Malaysia, and zakat policy documents in Pakistan. This approach enables the study to maintain empirical validity through verified secondary data, despite the absence of primary data collection. The findings indicate that most Muslim countries adopt a hybrid model by integrating Islamic public finance principles with conventional fiscal systems. Nevertheless, such integration remains partial, as taxation continues to serve as the primary source of state revenue, while zakat and waqf are managed by specialized institutions outside the core fiscal system. Therefore, this article recommends the development of an integrated Islamic public finance model based on maqāṣid al-sharī'ah to enhance social justice and improve the effectiveness of public resource distribution.
The Implementation of MUI Fatwa No. 4 of 2003 on Halal Standardization in Processed Chicken Products at Amor Restaurant Purwakarta Muhammad Azhar Taufikurrrohman; Dian Herdiana; Sumiati Sumiati
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.v5i1.243

Abstract

This study aims to analyze the implementation of MUI Fatwa Number 4 of 2003 concerning Halal Standardization in processed chicken products at the Amor Restaurant in Purwakarta, specifically in the aspects of identifying critical halal ingredients and controlling the production process. This study uses a qualitative approach with a juridical empirical method, through field observations, interviews with business owners, and analysis of documents and normative provisions of the MUI fatwa. The results show that the implementation of halal standardization at the Amor Restaurant is still minimal and informal. The selection of raw materials and the production process is based more on habits, experience, and trust in suppliers without the support of formal verification such as halal certificates, halal SOPs, and material documentation. This condition causes the control of critical halal ingredients, especially in food additives and processed products, not to be managed systematically, thus potentially giving rise to doubts. From the perspective of Islamic jurisprudence (fiqh muamalah), the practice of buying and selling food remains considered legitimate as long as it is not proven to contain haram elements, even though it has not been certified halal. However, from the perspective of Muslim consumer protection and the maqāṣid al-syarī‘ah (obligatory principles of Islamic law), this practice is far from ideal. This research highlights the importance of strengthening education, mentoring, and facilitating halal certification for culinary MSMEs to ensure sustainable halal product assurance.
The Influence of Trust, Transparency, and Amil Performance on Zakat Receipts with Zakat Digitalization as a Moderator Variable Nilla Mekar Mawaryani; Nur Kholidah
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.v5i1.245

Abstract

Zakat receipt reflects the effectiveness of zakat management institutions in collecting funds from zakat payer. This study aims to analyze the influence of trust, transparency, and factor performance on zakat receipt at BAZNAS Pekalongan City with zakat digitalization as a mediator variable. This study uses a quantitative strategy through the application of a survey method. Data were collected by distributing questionnaires to zakat payers who channel their zakat funds through the BAZNAS organization in Pekalongan City. The method for analyzing the data involved the use of Partial Least Square–Structural Equation Modeling (PLS-SEM). The research findings indicate that trust, transparency, and the effectiveness of zakat collectors do not have a direct and substantial impact on zakat revenues. However, transparency and amil performance have a significant impact on the zakat digitalization process. In addition, zakat digitalization is proven to have a significant effect on zakat receipt and is able to mediate the effect of transparency and factor performance on zakat receipt, but does not mediate the effect of trust on zakat receipt. These findings indicate that zakat digitalization plays a strategic role in increasing the effectiveness of zakat collection by enhancing the ease, efficiency, and accessibility of zakat services. The implications of this research suggest that BAZNAS (National Agency for Zakat) needs to focus its zakat management strategy on strengthening digital systems supported by transparent fund management and improving the professionalism of amil (collectors). Future research is recommended to include additional variables, such as public understanding of zakat and ease of technology adoption, as well as broaden the scope of research objects.
Virtual Contract Analysis In E-Commerce: Maqaṣid Al-Shari'ah Perspective And The Relevance Of Dsn-MUI Fatwa No. 146/2021 Ita Marianingsih; M. Ilham Zainullah; Muzanni Muzanni
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.v5i1.248

Abstract

This research aims to explore the validity and implications of virtual contracts in e-commerce through the lens of Maqaṣid al-Shari'ah, focusing on the application of Fatwa DSN-MUI No. 146/2021. The study investigates the alignment of digital contracts with Islamic principles, ensuring compliance with Shari'ah law in the digital economy. A qualitative approach, combining literature review and content analysis, is used to examine relevant fatwas, Maqaṣid al-Shari'ah theories, and the legal implications of virtual contracts in e-commerce. The study highlights the importance of ensuring that digital transactions uphold fairness, transparency, and Islamic ethical standards. It discusses the potential challenges and benefits of integrating Islamic law into e-commerce, with particular reference to Fatwa DSN-MUI No. 146/2021. The research provides insights into how businesses and consumers can implement Shari'ah-compliant e-commerce practices, fostering trust and contributing to the ethical development of the digital marketplace. This study bridges the gap in research by providing an in-depth analysis of virtual contracts under Islamic law and their practical implications for stakeholders in the digital economy.

Page 8 of 9 | Total Record : 87

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