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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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Analysis of Delivery Order Services in Increasing Sales from an Islamic Economics Perspective Maulida Ghina Faizah; Moh. Idil Ghufron
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.v5i1.250

Abstract

The popularity of delivery order services in Indonesia has increased rapidly alongside the shift of consumer behavior toward digital platforms. This phenomenon is not only observed in urban areas but is also increasingly evident among micro-scale culinary businesses in rural regions, such as Mie Jebew Julid in Desa Besuk. This study aims to analyze the role of delivery order services in increasing the sales of Mie Jebew Julid and to examine these service practices from an Islamic economic perspective. The research employed a qualitative descriptive approach with a case study method. The results indicate that the delivery order service significantly contributes to sales growth. From January to September 2025, an average of 31% of total sales came from delivery orders, peaking at 40%. Service quality analysis based on SERVQUAL dimensions showed positive results, particularly in reliability and responsiveness, although limited staff during peak hours posed challenges. From an Islamic economic perspective, the service practices align with the principles of amanah (trustworthiness), shidq (honesty), ‘adl (justice), and responsibility, reflected in clear information, timely delivery, and consumer care. The integration of professional service quality and Islamic ethical values fosters consumer trust, increases purchase frequency, and supports the sustainable growth of rural micro-scale culinary businesses.
Conditional Sponsorship Agreement between Demos Cafe and Student Activities on Sharia Economic Law Perspectives Putri Tasela Ayu; Nasrudin; Dian Herdiana
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.v5i1.257

Abstract

This study aims to analyse conditional sponsorship practices in the Muamalah Fair 2025 student activities and examine their compliance with the principles of Islamic economic law. This study employs an empirical juridical approach and a descriptive-analytical research method, collecting data through literature and field research, including interviews with the committee, observations of the implementation of sponsor cooperation, and analyses of documents such as MoUs. The results show that sponsorship for the Muamalah Fair 2025 is formally structured as conditional grants. However, several conditions set by the sponsor, which require the recipient to provide positive ratings and reviews on the sponsor's Google page, indicate a substantive exchange of benefits. This condition raises ethical issues in muamalah because it has the potential to contain elements of tadlis or dishonesty, shifting the character of the contract from what was originally tabarru’ (a contract of charity that does not aim to obtain rewards) to mu’awadhah (a contract of exchange that contains reciprocal benefits) that is veiled. The novelty of this research lies in its specific analysis of conditional sponsorship practices in student activities, linking empirical field findings with the construction of conditional grant theory in Islamic economic law. The contribution of this research is expected to serve as a reference for future research with similar correlations.
Sharia Compliance In Digital Finance Platforms: Evidence From Women MSME Entrepreneurs Natasya Nabila Putri; Muhammad Fauzi; Alek Wissalam Bustami
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.v5i1.259

Abstract

This study examines the use of digital Islamic financial platforms among women-owned micro, small, and medium enterprises (MSMEs) in Indonesia, a segment that continues to grow but remains underrepresented in the digital finance ecosystem. The main problem addressed in this research is the limited understanding and varied experiences of women entrepreneurs in accessing and utilizing Sharia based digital financial services, despite increasing national digitalization efforts. Using a qualitative approach, this study employs in depth interviews with selected women MSME owners to explore their conceptual understanding of Islamic digital finance, their practical experiences in using available platforms, and the opportunities and challenges they encounter in the process. The findings show that, while most participants understand general Sharia principles such as the prohibition of riba and the importance of transparent contracts, their comprehension of digital Islamic finance remains partial. The study also reveals that digital platforms offer greater convenience, efficiency, and access to capital, yet challenges persist, including limited digital literacy, inconsistent platform usability, and concerns about Sharia compliance.
Evaluation Of Profit Sharing Of Mukhabarah Contracts Based On Sharia Accounting Principles In Waempubbu Village, Amali District Bone Nirwana Nirwana; Hartas Hasbi; Masyhuri Masyhuri
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.v5i1.260

Abstract

This study aims to evaluate the practice of profit sharing of mukhabarah contracts based on the principles of sharia accounting in the agricultural sector in Waempubbu Village, Amali District, Bone Regency. The focus of the research is directed at the mechanism for implementing profit sharing and its level of conformity with the principles of justice, honesty, transparency, and accountability in Shariah accounting. This study uses a descriptive qualitative approach with the type of field research. Data was obtained through interviews, observations, and documentation, then analyzed using the stages of data reduction, data presentation, and conclusions drawn. The results of the study showed that the implementation of the mukhabarah contract was carried out based on a verbal agreement between the landowner and the cultivator without a written agreement or formal recording. In practice, the landowner provides agricultural land, while the cultivator is responsible for the management until the harvest period, with a yield-sharing system according to the initial agreement. These practices have reflected the principles of fairness and honesty, but have not fully met the principles of transparency and accountability due to the absence of systematic recording of costs and results. Therefore, the implementation of simple recording and increased understanding of the principles of Sharia accounting are needed to realize a more transparent, fair, and accountable profit-sharing system.
The Legal Status of Buying And Selling Wet Rice With Dry Rice: A Perspective of Fiqh Muamalah Agnes Fitri Aryanti; Uswatun Hasanah
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.v5i1.272

Abstract

This study aims to analyze the practice and legal status of buying and selling wet rice with dry rice in Rejo Agung Village, Tegineneng District, Pesawaran Regency from the perspective of fiqh muamalah. The research problem departs from the community's habit of bartering wet rice with dry rice which has the potential to cause unclear dosage due to differences in water content and indications of riba fadhl and gharar. This study uses a qualitative approach with the type of field research. Data was obtained through observation, interviews with farmers who conducted transactions, and documentation, then analyzed descriptive-analytically through data reduction, data presentation, and conclusion drawn. The results of the study show that the practice of exchanging is carried out on the basis of people's habits and economic needs, but often does not take into account the equality of the dosage after the drying process, so that it has the potential to cause an imbalance in value. In the perspective of muamalah fiqh, rice is a usury item so that the exchange must meet the principles of equality (tamatsul), cash (taqabudh), and freedom from gharar. Therefore, this practice is invalid according to Islamic law because it contains elements of riba fadhl and resembles the practice of muzabanah.
The Concept of Halal as the Foundation for the Development of the Halal Industry in Islamic Economic Law Fakhry Fadhil; Muflih Adi Laksono; Nurrohman Nurrohman
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.v5i1.275

Abstract

The concept of halal was initially understood as a religious provision related to what is permissible for Muslims to consume. However, over time, the meaning of halal has expanded significantly and is no longer limited to the aspect of consumption alone. Halal has developed into a broader value system that encompasses various economic activities, including production, distribution, and consumption of goods and services. This development has led to the emergence of the halal industry, which integrates Islamic principles into various sectors such as food, pharmaceuticals, cosmetics, fashion, finance, and tourism. This study aims to analyze the concept of halal as a foundation for the development of the halal industry from the perspective of Islamic economic law. The research employs a normative approach using a literature study method by examining Islamic legal sources, including the Qur’an, hadith, fiqh literature, and regulations related to halal product assurance. The findings indicate that the concept of halal is not only related to the legal permissibility of products but also reflects values of justice, transparency, cleanliness, and public welfare in economic activities. In Indonesia, the development of the halal industry is supported by regulations through Law No. 33 of 2014 on Halal Product Assurance, implemented by Halal Product Assurance Organizing Agency with the involvement of Indonesian Ulema Council in determining halal fatwas.
Dispute Resolution Mechanism for Consumer Default in Order-Based Sales (Istisna’) Based on DSN-MUI Fatwa No: 06/DSN-MUI/IV/2000 Ulfah Khoirunnisak; Ambariyani Ambariyani
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.v5i1.277

Abstract

This study aims to analyze the dispute resolution mechanism for consumer default (wanprestasi) in order-based sale transactions (istisna’) and to examine its conformity with Dewan Syariah Nasional Majelis Ulama Indonesia Fatwa No. 06/DSN-MUI/IV/2000 concerning Istisna’ contracts. The research employs a qualitative approach with a field study conducted in Sumber Rejeki Village, Bandar Mataram District, Central Lampung Regency. Data were collected through interviews, observation, and documentation involving furniture business owners (shani’) and consumers (mustashni’). The findings reveal that consumer default occurred through unilateral cancellation after the production process had begun, causing material losses to the seller. Dispute resolution was conducted through deliberation (musyawarah), resulting in a partial refund of the down payment, while the remaining amount was used to cover production costs. This mechanism is generally consistent with the provisions stipulated in Dewan Syariah Nasional Majelis Ulama Indonesia Fatwa No. 06/DSN-MUI/IV/2000, which prioritizes deliberation before arbitration. However, the study highlights the need for clearer written agreements and detailed product specifications to prevent future disputes and ensure balanced protection of the parties’ rights and obligations in istisna’ contracts.

Page 9 of 9 | Total Record : 87

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