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Mohammad H. Holle
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Amal: Jurnal Ekonomi Syariah
Published by Institut Agama Islam Negeri Ambon
ISSN : 28286103     EISSN : 28286103     DOI : 10.33477/eksy.v4i02
Core Subject : Economy,
Economics, Econometrics & Finance
Amal: Jurnal Ekonomi Syariah mempublikasi artikel ilmiah hasil penelitian yang memuat kajian seputar Ekonomi Bisnis, Ekonomi Manajemen, Ekonomi Pembangunan, dan Ekonomi Syariah. Amal: Jurnal Ekonomi Syariah dikelola oleh Fakultas Sariah dan Ekonomi Islam Institut Agama Islam Negeri (IAIN) Ambon. Amal: Jurnal Ekonomi Syariah terbit berkala dua kali setahun. Edisi pertama terbit bulan Juni dan edisi kedua terbit bulan Desember. Amal: Jurnal Ekonomi Syariah diterbitkan melalui Lembaga Penelitian dan Pengabdian Masyarakat LP2M Institut Agama Islam Negeri (IAIN) Ambon dengan nomor ISSN: 2828-6103
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 100 Documents
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Fungsi Manajemen Pada Lembaga Zakat (Studi Kasus di UPZIS Wonopringgo Pekalongan) Khairul Anwar; Novalini Jailani; Fikrotus Shofi; Tarmidzi
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.8125

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis fungsi manajemen pada lembaga zakat UPZIS Wonopringgo Pekalongan. Penelitian adalah penelitian lapangan. Penelitian ini menggunakan metode penelitian kualitatif, data yang digunakan adalah data primer dan data sekunder, data primer diperoleh dari wawancara dengan pengelola UPZIS Bapak Nur Anafi, sedangkan data sekunder berasal dari buku, jurnal, dan artikel lainnya yang relevan. Hasil penelitian ini menunjukan penerapan fungsi manajemen pada lembaga zakat (UPZIS) di Wonopringgo, sudah berjalan dengan baik, namun belum maksimal, dikarenakan tingkat kesadaran masyarakat yang kurang akan pentingnya berzakat. Prinsip perencanaan, pengorganisasian, pelaksanaan dan pengawasan sudah diterapkan di UPZIS Wonopringgo. Salah satu bentuk program di UPZIS Wonopringgo adalah adanya program koin NU, yang diambil setiap bulannya di masyarakat.
Zakat Sebagai Instrumen Ekonomi Islam Dalam Upaya Pemerataan Ekonomi Masyarakat Johan Dwi Sutikno; Mashudi; Binti Nur Asiyah
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.8520

Abstract

This research is motivated by the large level of public expenditure gap that leads to inequality, with the Gini index as a reference. Considering Indonesia as a country with a large Muslim population, which is the second largest in the world. So, the contribution of zakat is considered an effort that can reduce the level of inequality. Therefore, this research was conducted with the aim of describing the contribution of zakat as an instrument of Islamic economics in the distribution of income in the context of economic equality. The research method is a qualitative approach with the type of literature research. The results of the research obtained that zakat is used as an instrument in Islamic economics, which has been proven to be effective as a means of income redistribution so that income is not distributed to certain groups but also flows to all levels of society, so that economic justice can occur. Furthermore, it can be seen that Indonesia has a great ability to manage zakat, if its management can contribute to the mustahik. The distribution of national ZIS in 2023 the poor occupy the top position in its allocation. Thus, the involvement of zakat can be used as a driver to improve both economic and social welfare, which is reflected in the achievement of justice in the economy or income distribution.
Pengaruh Konten Affiliate Marketing dan Customer Review Terhadap Keputusan Pembelian Tiktok Shop Dalam Perspektif Ekonomi Islam A.Siti Patimah; Arafah, Muh.; Muis, Musrini
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.9390

Abstract

Abstract: This study aims to examine the influence of affiliate marketing content and customer reviews on purchasing decisions through TikTok Shop among students of the Faculty of Islamic Economics and Business (FEBI) at IAIN Bone, from an Islamic economic perspective. The primary focus is to assess the alignment of these marketing practices with Sharia principles, particularly honesty, transparency, and fairness in economic transactions. A quantitative research approach was employed, with data collected via questionnaires distributed to 100 respondents and analysed using SPSS version 27. The findings indicate that both affiliate marketing content and customer reviews have a positive and significant impact on purchasing decisions, both individually and collectively. From the standpoint of Islamic economics, the presence of truthful and transparent information in both variables plays a crucial role in building consumer trust, promoting fair transactions, and fostering ethical and blessed economic activity. Keywords: Affiliate Marketing Konten, Customer Review, Purchase Decision, SPSS Version 27.
Nilai-Nilai Etika Bisnis Islam dalam Praktik UMKM Dendeng Pucuk Ubi Wak Idah Purwandari, Elce; Mukmin , Agus
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.9858

Abstract

This study examines the application of Islamic business ethics values in the operations of the MSME Dendeng Pucuk Ubi Wak Idah, and their influence on the sustainability and reputation of the business from the perspective of customers and the surrounding community. The main problem addressed is how Islamic ethical values are implemented in business practices and how these values foster customer trust and loyalty. The research employs a qualitative approach, using in-depth interviews with key informants, including the business owner, employees, customers, suppliers, religious leaders, and neighbors. Findings reveal that honesty, trustworthiness, responsibility, and fairness are the fundamental principles consistently upheld in the business. These values not only build a positive reputation and harmonious relationships with stakeholders but also strengthen the business’s sustainability through customer trust and community support. This study contrIbutes to MSME management theory by incorporating spiritual and social relationship dimensions as key factors for success. In conclusion, the comprehensive internalization of Islamic business ethics is crucial in maintaining and developing MSMEs. Practical recommendations are offered for MSME practitioners to integrate these values to enhance trust and competitiveness, and for future research to expand studies to other MSME sectors.
Kebijakan Harga Eceran Tertinggi (HET) : Meng-Counter Stabilisasi Distribusi Liquefied Petroleum Gas (LPG) 3 Kilogram Perspektif Bisnis Islam Jodi Pratama Putra; Zumaroh
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.10397

Abstract

This study analyses the economic impact of the implementation of the Highest Retail Price (HET) policy on LPG distributors at the Sumbergede LPG Base, Sekampung, East Lampung. The issue at hand is that while the HET policy aims to ensure fair pricing for consumers (ideally), its implementation in the field faces challenges such as fluctuating operational costs and supply limitations, forcing distributors in remote areas to sell above HET to cover additional expenses (in reality). Based on this issue, the study formulates the problem regarding the effectiveness of the HET policy, as well as the benefits and challenges faced by distributors. This research aims to evaluate the implementation of the HET policy on LPG distribution, particularly in terms of its economic impact and the balance between consumer interests and distributor business sustainability. A qualitative descriptive approach is employed, with data collected through interviews, observations, and documentation. The findings indicate that while the HET policy provides price stability for consumers, distributors face difficulties in maintaining supply and dealing with rising operational costs. Therefore, operational support and strict supervision are needed to ensure the effectiveness of this policy while considering both distributor welfare and consumer interests.
Wawasan Al-Qur’an Tentang Zakat dan Kemiskinan: Studi Ekonomi Syariah di Barru Achmad Riady; Achmad Abubakar; Muhammad Irham
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.9564

Abstract

This study aims to analyze the effect of zakat distribution on poverty reduction in Barru Regency from the perspective of Islamic economics grounded in Qur’anic insight. Poverty remains a central issue in the region, despite the potential of zakat and the active role of zakat management institutions. A quantitative approach was employed using a simple linear regression analysis, based on secondary data from BAZNAS and BPS for the period 2020–2024. The results reveal that zakat distribution has a significant influence on reducing poverty levels, with a determination coefficient of 0.672. These findings indicate that increased zakat distribution corresponds with lower poverty rates in the area. The theoretical discussion is supported by the concept of zakat as an empowerment tool for the poor and its relevance to maqashid shariah and sustainable development goals. This study concludes that optimizing zakat distribution, particularly through productive programs, can serve as a concrete solution to localized and just poverty alleviation. Keyword: Zakat, Poverty, Islamic Economics, Qur’anic Insight
Analisis Kesesuaian Pencatatan dan Pengakuan Akuntansi Produk Layanan Emas Terhadap PSAK 102 dan PSAK 107 (Studi Pada BSI KCP Surabaya Rungkut 1) Aminin, Rista Izza; Nurul Aulia Herlina Angganita; Toyyibatus Samsiah; Siti Nur Azizah; Hafidz Akmal khoirony
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.9892

Abstract

Pertumbuhan signifikan pada sektor perbankan syariah di Indonesia tercermin dari meningkatnya minat masyarakat terhadap produk layanan emas. Kenaikan harga emas yang mencapai hampir Rp2.000.000 per gram pada awal 2025 dipengaruhi oleh ketidakpastian ekonomi global, termasuk kebijakan tarif dari Presiden Amerika Serikat Donald Trump dan eskalasi konflik dagang antara Amerika Serikat dan Tiongkok. Kondisi ini mendorong pertumbuhan pesat produk emas di perbankan syariah, seperti yang terjadi pada PT Bank Syariah Indonesia Tbk (BSI), yang mencatat kenaikan nilai sebesar 81,99% pada Maret 2025. Penelitian ini bertujuan menganalisis kesesuaian pencatatan dan pengakuan akuntansi produk Cicil Emas dan Gadai Emas di BSI KCP Surabaya Rungkut 1 berdasarkan PSAK 102 dan PSAK 107. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan pengumpulan data primer melalui wawancara terstruktur dan data sekunder dari dokumen pendukung. Hasil penelitian menunjukkan pencatatan produk Cicil Emas sesuai dengan PSAK 102, sedangkan Gadai Emas sesuai dengan PSAK 107. BSI KCP Surabaya Rungkut 1 secara konsisten menerapkan standar akuntansi syariah pada kedua produk tersebut, mencerminkan komitmen dalam menjaga transparansi, akuntabilitas, serta kepatuhan terhadap prinsip-prinsip syariah.
Analisis Pengaruh DJII, Nilai Tukar Rupiah dan Indeks Harga Konsumen Terhadap JII 70 di Indonesia Kamila, Tazkia; Syarafina Putri Pratidina; Roikhan Mochamad Aziz
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.9546

Abstract

Penelitian ini menganalisis pengaruh Dow Jones Islamic Index (DJII), Indeks Harga Konsumen (IHK), dan nilai tukar terhadap Jakarta Islamic Index 70 (JII 70) di Indonesia dengan metode Partial Least Square-Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4. Hasil pengujian menunjukkan bahwa DJII, IHK, dan nilai tukar tidak berpengaruh signifikan terhadap JII 70, ditunjukkan oleh nilai T-statistic < 1,96 dan P-Value > 0,05. Temuan ini menunjukkan bahwa pergerakan JII 70 lebih dipengaruhi faktor domestik dibandingkan faktor global. Nilai R-square sebesar 0,891 mengindikasikan bahwa ketiga variabel tersebut mampu menjelaskan variasi JII 70 sebesar 89,1%. Penelitian ini merekomendasikan perlunya mempertimbangkan faktor-faktor domestik lain, seperti suku bunga, harga komoditas, dan sentimen politik, untuk memahami dinamika indeks saham syariah di Indonesia. Implikasi penelitian ini penting bagi investor dan pembuat kebijakan dalam menyusun strategi investasi syariah yang lebih responsif terhadap kondisi pasar dalam negeri.
Analisis Dampak Pariwisata Halal Terhadap Perekonomian Masyarakat Lokal di Kabupaten Aceh Tengah Nazar, nazar-19; Amri, Khairul
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.9698

Abstract

Pariwisata halal merupakan salah satu sektor yang berkontribusi terhadap pertumbuhan perekonomian masyarakat serta membantu menambah pendapatan negara melaui devisa. Kabupaten Aceh Tengah memiliki banyak potensi dalam mengembangkan sektor pariwisata halal, mulai dari mayoritas penduduk beragama Islam, keindahan alam, suhu udara, produk unggulan, serta budaya dan kearifan lokal yang dimiliki. Penelitian ini bertujuan untuk melihat dampak pariwisata halal terhadap perekonomian masyarakat lokal. Penelitian ini merupakan penelitian kualitatif deskriptif menggunakan sumber data primer dan skunder. Perolehan data primer melalui tahapan survey lapangan dan interview dengan narasumber pelaku objek wisata halal, dan masyarakat. Kemudian perolehan data skunder melalui Badan Pusat Statistik Kabupaten Aceh Tengah. Hasil penelitian ini menunjukkan pariwisata halal memberikan dampak pada peningkatan pendapatan, peralihan jenis pekerjaan/peluang usaha bagi masyarakat, terbukanya lapangan pekerjaan, serta pengalihan fungsi lahan non-produktif menjadi produkif
Analisis Implementasi Akad Kerja Sama Pada Minimarket Madinah Oryza Mart dengan Pondok Pesantren Madinatul Ulum Cangkring Jenggawah Jember ziadatul munawwaroh; Istikomah; Miftahul Hasanah
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 1 (2025): Juni
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i1.10775

Abstract

Abstract:This study aims to examine the implementation of shirkah-based cooperation contracts in the Islamic boarding school retail business unit, namely Madinah Oryza Mart which is part of the Madinatul Ulum Cangkring Jenggawah Jember Islamic Boarding School. The study was carried out using a qualitative research method with a type of field research. Data collection techniques include in-depth interviews with managers and Islamic boarding schools, direct observation at business locations, and related documentation. The results of the study show that the form of cooperation is not outlined in a written contract, but is based on trust and moral agreement between the two parties. Islamic boarding schools act as asset providers in the form of land and buildings, while partners are responsible for business operations. The profit-sharing system is carried out flexibly with a general ratio of 80:20, but can be adjusted according to business conditions. This cooperation agreement practically reflects the shirkah 'inan agreement, which is cooperation that involves contributions from both parties in the form of capital or labor. Other important findings reveal strategic opportunities in the form of strategic Islamic boarding school locations and internal student markets, as well as challenges in the form of unclear formal legality and potential management risks. This article recommends the importance of drafting a written contract to strengthen business sustainability and ensure compliance with Sharia economic principles.  Keywords: cooperation contract, pesantren business unit, economic independence   Abstrak:Penelitian ini bertujuan untuk mengkaji implementasi akad kerja sama berbasis syirkah pada unit usaha ritel pesantren, yaitu Madinah Oryza Mart yang merupakan bagian dari Pondok Pesantren Madinatul Ulum Cangkring Jenggawah Jember. Kajian ini dilakukan menggunakan metode penelitian kualitatif dengan jenis penelitian lapangan (field research) dan pendekatan deskriptif kualitaif. Teknik pengumpulan data meliputi wawancara mendalam dengan pengelola dan pihak pesantren, observasi langsung di lokasi usaha, serta dokumentasi terkait. Hasil penelitian menunjukkan bahwa bentuk kerja sama tidak dituangkan dalam kontrak tertulis, melainkan didasarkan pada kepercayaan dan kesepakatan moral antara kedua belah pihak. Pondok pesantren berperan sebagai penyedia aset berupa lahan dan bangunan, sementara mitra bertanggung jawab atas operasional usaha. Sistem bagi hasil dilakukan secara fleksibel dengan proporsi umum 80:20, namun dapat disesuaikan dengan kondisi usaha. Akad kerja sama ini secara praktik mencerminkan akad syirkah ‘inan, yaitu kerja sama yang melibatkan kontribusi dari kedua belah pihak dalam bentuk modal atau tenaga. Temuan penting lain mengungkapkan adanya peluang strategis berupa lokasi pesantren yang strategis dan pasar internal santri, serta tantangan berupa ketidakjelasan legalitas formal dan potensi risiko pengelolaan. Artikel ini merekomendasikan petingnya penyusunan akad tertulis untuk memperkuat keberlanjutan usaha dan menjamin kesesuaian dengan prinsip-prinsip ekonomi syariah.  Kata kunci: Akad kerja sama; unit usaha pesantren; kemandirian ekonomi.  

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