cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nasrullah Djamil
Contact Email
nasrullah.djamil@uin-suska.ac.id
Phone
+6281218981978
Journal Mail Official
nasrullah.djamil@uin-suska.ac.id
Editorial Address
https://naaspublishing.com/index.php/jawi/about/editorialTeam
Location
Unknown,
Unknown
INDONESIA
JAWI : Journal of Ahkam Wa Iqtishad
Published by MUI Kota Pekanbaru
ISSN : -     EISSN : 3025292X     DOI : -
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other
This journal publishes original articles on current issues and trends occurring in recent developments related to Islamic law and Islamic economics with the aim of advancing our knowledge of the theory and practice of Islamic Law and Islamic Economics.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 3 (2025): JAWI - SEPTEMBER" : 5 Documents clear
MSME Transformation: Financing Solutions, Digitalization, and Sharia Business Ethics Nurmalah; Syamsurizal
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 3 (2025): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the transformation of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a sharia economics approach that covers three main pillars, namely sharia financing, Islam-based digitalization, and the application of sharia business ethics. Using the Systematic Literature Review (SLR) method, this study examines various relevant national and international publications from 2018 to 2025. The results show that Islamic financing models such as mudharabah, musyarakah, and murabahah play an important role in expanding access to capital for MSMEs and creating a more equitable and inclusive economic system. Meanwhile, digitalization and Islamic fintech innovation have proven to be able to increase efficiency, expand marketing networks, and accelerate transaction processes while maintaining the principles of sharia compliance. The application of Islamic business ethics also contributes to increased consumer confidence, business sustainability, and equitable economic welfare. However, challenges still arise in terms of sharia financial literacy, digital readiness, and consistency in the application of business ethics. This study emphasizes the importance of collaboration between the government, financial institutions, and academics to strengthen an inclusive, equitable, and sustainable sharia MSME ecosystem in the digital economy era.
The Behavior of Gen Z Muslim Consumers in Purchasing Islamic Products: A Study of the Sharia Economic Perspective Juita, Risa; , M. Zaki
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 3 (2025): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the purchasing behavior of Muslim Generation Z (Gen Z) consumers toward Islamic products from the perspective of Islamic economics. Gen Z is known as a digital generation that is critical, rational, and value-oriented; therefore, their purchasing decisions for halal products are influenced not only by religious factors but also by social, economic, and technological aspects. This research employs a qualitative method with a literature review approach, examining empirical studies from the past five years (2020–2025) related to halal digital marketing, halal awareness, Islamic lifestyle, and Islamic economic values.The results reveal that digital marketing strategies play a significant role in shaping Gen Z's perception and purchase intention toward halal products through the strengthening of brand equity and electronic word of mouth (e-WOM). Moreover, halal awareness and Islamic lifestyle are proven to be the main drivers of purchasing decisions, as Gen Z perceives halal products as symbols of authenticity, quality, and moral identity. The implementation of the Islamic marketing mix, emphasizing the values of trustworthiness (amanah), excellence (ihsan), and justice (‘adl), contributes to building consumer trust and loyalty. Meanwhile, religiosity acts as a moderating factor that strengthens the influence of product uniqueness and halal awareness on purchasing decisions. Conceptually, the consumption behavior of Muslim Gen Z reflects a transformation toward an Islamic consumer who is critical, digital, and ethical. These findings highlight the importance of digital marketing strategies that are educational, transparent, and grounded in spiritual values to create a balance between profit, ethics, and blessing (barakah) within Islamic economic practices.
Analysis of Financial Performance Before and After the Implementation of PSAK 73 on Leases in Transportation and Logistics Companies Listed on the Indonesia Stock Exchange from 2017 to 2022 Salamah, Devi; Syafei, Jasmina; Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 3 (2025): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PSAK 73 is the latest accounting standard related to lease accounting adopted from IFRS 16. The implementation of PSAK 73 will become effective in 2020. The classification of finance leases is a type of lease that is permitted in PSAK 73 where the recognition, measurement, presentation and disclosure of right-of-use assets becomes more detailed in financial position reports. This research aims to analyze the impact of implementing PSAK 73 on rent on financial performance as seen by financial ratios. This research uses transportation and logistics sector companies as the research population. The sample selection method used a purposive sampling method and the companies that met the sample criteria were 15 companies. The analytical method used in this research is ratio analysis and statistical analysis using SPSS 23. The results of this research show that there is no significant difference in solvency ratios and profitability ratios between before and after the implementation of PSAK 73 on rents in listed transportation and logistics sector companies on the Indonesian Stock Exchange in 2017-2022.
Cooperatives in Indonesia: Roles, Challenges, and Innovations for the People's Economy Machasin; Rinaldi, Afdhol; Afifah, Dhiya Dwi
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 3 (2025): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cooperatives in Indonesia have long been the main pillar of people's economic development, placing the principles of kinship and mutual cooperation as the foundation. This article aims to analyze the contributions, challenges, and opportunities of cooperatives in supporting people's economic empowerment through a systematic literature review of national and international publications for the period 2013–2025. The results of this study show that cooperatives play a significant role in expanding access to capital, supporting MSMEs, providing alternative financial services, and strengthening community solidarity. Digitalization and technological innovation have been proven to improve governance efficiency, transparency, and member participation, while the development of Sharia cooperatives expands the service base according to Islamic principles. However, several challenges remain, such as weak governance, limited human resources, low financial literacy, and the absence of a special deposit guarantee institution for cooperatives. In the future, strengthening the principles of social solidarity, legal protection reform, and cross-sector collaboration will be key to ensuring that cooperatives are adaptive, inclusive, and remain relevant as the "pillar" of the modern people's economy.
Basic Concepts and Methodology of Islamic Economics: Foundations of a Fair Economic System Amid Global Injustice Arum, Hafidza Sanshia; Adel, Ichsanul Reihan; Mahyarni
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 3 (2025): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to review the basic concepts and methodologies in Islamic economics as a response to increasing inequality and systemic crises in the modern global economic system. By integrating the bayani, burhani, and irfani approaches, Islamic economics provides an alternative paradigm that is not only normative but also applicable and rational. This article also compares the conventional bank interest system with Islamic finance principles, accompanied by an analysis of the Indonesian government's response to financial access inequality. This study encourages an open approach to the development of Islamic economics rooted in maqasid sharia values and adaptive to innovation. The results of this study show that Islamic economics has great potential to emerge as a fair, sustainable, and relevant economic system in the digital age.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2025): JAWI - DESEMBER Vol. 3 No. 3 (2025): JAWI - SEPTEMBER Vol. 3 No. 2 (2025): JAWI - JUNI Vol. 3 No. 1 (2025): JAWI - MARET Vol. 2 No. 4 (2024): JAWI - DESEMBER Vol. 2 No. 3 (2024): JAWI - SEPTEMBER Vol. 2 No. 2 (2024): JAWI - JUNI Vol. 2 No. 1 (2024): JAWI - MARET Vol. 1 No. 4 (2023): JAWI - DESEMBER Vol. 1 No. 3 (2023): JAWI - SEPTEMBER Vol. 1 No. 2 (2023): JAWI - JUNI Vol. 1 No. 1 (2023): JAWI - MARET More Issue