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Zainul Anwar
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ziananwarza@gmail.com
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+6282332662772
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iltizam@ibrahimy.ac.id
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Jl. KHR. Syamsul Arifin No.1-2, Sukorejo, Sumberejo, Kec. Banyuputih, Kabupaten Situbondo, Jawa Timur 68374
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Iltizam : Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Ibrahimy
ISSN : 30257107     EISSN : 30257093     DOI : https://doi.org/10.35316/iltizam
Core Subject : Religion, Economy, Education, Social, Engineering,
Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences
Iltizam adalah jurnal ilmiah yang memiliki fokus dan cakupan pada hasil riset di bidang Ekonomi, keuangan, dan bisnis, terutama dari perspektif syariah. Iltizam merupakan salah satu jurnal ilmiah yang ada di lingkungan Universitas Ibrahimy. Iltizam diharapkan bisa menjadi wadah terbuka bagi penyebaran ilmu pengetahuan dan teknologi antar perguruan tinggi, dan penunjang bagi peningkatan mutu tridharma Universitas Ibrahimy. Iltizam akan terbit dua kali per tahun, yakni pada bulan Januari dan Juli. e-ISSN : 3025-7093 (Online). p-ISSN : 3025-7107 (Cetak).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 60 Documents
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Implementasi Manajemen Bisnis Syariah Dengan Prinsip Actuating Pada Umkm Kuliner Kampus di Kantin Asrama Universitas Truno Joyo Madura Khumairo', Hazmatul; Luthfiyah, Elza; Nisa’, Nur Fatihatun; Junaidi, Muhammad Bagus; Zubaidah, Siti
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.8163

Abstract

Sharia management in the business world emphasizes the application of Islamic values that are in line with business objectives, one of which is through the principle of actuating that focuses on mobilizing and motivating human resources. The application of this principle can be observed in the practice of campus culinary MSMEs, particularly the Mr. A Canteen at the Trunojoyo University of Madura Dormitory. Since its establishment in 2014, this canteen has been able to survive for more than a decade with a simple but effective strategy, namely personal capital without usury, friendly service, affordable prices, and guaranteed halal products. This study uses a descriptive qualitative method with a case study approach through interviews and direct observation. The results show that the actuating principle is reflected in the involvement of family members as workers, harmonious work management, and service strategies that build customer loyalty. These efforts show that resource mobilization is carried out not only for economic gain but also for the sake of business blessings in accordance with sharia guidance. The application of sharia management in Mr. A canteen MSME provides evidence that the actuating principle can be implemented in small businesses. The integration of spiritual values and daily business practices makes this business not only economically beneficial but also supports the creation of competitive halal businesses.
Studi Perbandingan Kelembagaan Ekonomi Islam di Berbagai Benua: Dinamika, Peluang, dan Tantangan Khafsah, Zannubah; Rokhayani, Yeni; Acep Ubay Bayanulhaq, Acep; Alifa, Naufal Luthfi
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.8318

Abstract

Abstrak: Meskipun kelembagaan ekonomi Islam idealnya menjadi pilar yang menjamin keadilan, transparansi, dan keseimbangan ekonomi global, kenyataannya penerapannya di berbagai benua masih menghadapi kesenjangan tata kelola, regulasi yang belum harmonis, serta keterbatasan adaptasi terhadap dinamika globalisasi ekonomi. Permasalahan utama yang diangkat dalam penelitian ini adalah bagaimana kelembagaan ekonomi Islam dapat diadaptasi dan diperkuat agar tetap relevan, berdaya saing, dan berkelanjutan di tengah tantangan regulasi, disrupsi teknologi, serta perbedaan konteks sosial di Asia, Amerika, Eropa, Afrika, dan Oseania. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui studi literatur dan analisis data sekunder yang bersumber dari laporan lembaga keuangan, publikasi ilmiah internasional. Hasil penelitian menunjukkan bahwa: (1) tantangan kelembagaan ekonomi Islam di berbagai benua meliputi lemahnya kepatuhan syariah, keterbatasan regulasi, dan rendahnya literasi keuangan syariah; (2) penerapan kelembagaan Islam di setiap benua berbeda sesuai konteks sosial, hukum, dan ekonomi masing-masing wilayah; (3) strategi penguatan kelembagaan menekankan pentingnya integrasi tata kelola syariah, inovasi digital, serta dukungan kebijakan lintas negara; serta (4) kelembagaan ekonomi Islam memiliki dampak terhadap pertumbuhan inklusif, stabilitas keuangan, serta keadilan sosial di tingkat global. Dengan demikian, penguatan kelembagaan ekonomi Islam lintas-benua menjadi kunci membangun sistem ekonomi global yang etis, resilien, dan berkelanjutan.
Pengaruh Lokasi Atribut Produk Islam dan Kualitas Pelayanan Islam terhadap Keputusan Pengambilan Pembiayaan Di KSPPS Berkah Abadi Gemilang Jepara sa'diyah, mahmudatus; Wafiroh, Vivi Rahmawati
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.8343

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel independen lokasi, atribut produk islam dan kualitas pelayanan islam terhadap Keputusan Pengambilan Pembiayaan pada KSPPS Berkah Abadi Gemilang Jepara. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian ini adalah anggota KSPPS Berkah Abadi Gemilang Jepara sebanyak 4.512. Dan sampel berjumlah 96. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data dikumpulkan dengan kuesioner yang telah diuji validitas dan reliabilitasnya. Alat analisis data yang digunakan dalam pengujian hipotesis adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan secara parsial lokasi, atribut produk islam dan kualitas pelayanan Islam berpengaruh positif signifikan terhadap Keputusan Pengambilan Pembiayaan di KSPPS Berkah Abadi Gemilang Jepara, sedangkan secara simultan disimpulkan bahwa variabel lokasi, atribut produk islam dan kualitas pelayanan Islam secara bersama-sama berpengaruh terhadap Keputusan Pengambilan Pembiayaan di KSPPS Berkah Abadi Gemilang Jepara
Dinamika Penguatan Umkm Dalam Meningkatkan Ketahanan Ekonomi: Studi Kualitatif Di Kabupaten Pamekasan Sayyidati, Nuraida; Musfik, Musfik; Cahyo, Nur
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.8453

Abstract

Bisnis kecil dan menengah (UMKM) merupakan bagian penting dari ekonomi masyarakat Kabupaten Pamekasan dan memiliki peran strategis dalam meningkatkan ketahanan ekonomi lokal. Tujuan penelitian ini adalah untuk mempelajari dinamika penguatan UMKM, masalah struktural, dan pembuatan model penguatan berbasis konteks lokal yang berkaitan dengan karakteristik Pamekasan. Meskipun UMKM memiliki potensi besar berbasis budaya dan sumber daya lokal, penelitian ini mengumpulkan data dari jurnal SINTA, buku, laporan resmi, dan literatur akademik terkait pemberdayaan UMKM, ketahanan ekonomi lokal, dan ekonomi Islam. Hasil penelitian menunjukkan bahwa kekuatan modal ekonomi, modal manusia, modal sosial, dan kapasitas digital pelaku UMKM menentukan ketahanan ekonomi lokal. Terbukti bahwa nilai-nilai budaya dan religius orang-orang di Pamekasan meningkatkan ketahanan mental dan sosial pelaku UMKM. Selain itu, melalui prinsip ekonomi Islam seperti keadilan, amanah, dan keberlanjutan, mereka memberikan landasan etis. Studi ini menyarankan model penguatan UMKM berbasis lokal yang menekankan pertumbuhan potensi daerah, penguatan modal sosial, transformasi digital, dan kebijakan yang adaptif dan berbasis lapangan. Diharapkan penelitian ini akan memberi pemangku kebijakan rujukan konseptual dan praktis untuk membangun ketahanan ekonomi lokal yang lebih tahan lama dan berkelanjutan.
Perbandingan Implementasi dan Regulasi Kelembagaan Keuangan Syariah Malaysia–Thailand serta Implikasinya bagi Indonesia Ramadhani, Muhammad Rizka; Naufal Luthfi Alifa
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.8459

Abstract

Studi ini menyajikan analisis komparatif mengenai implementasi dan regulasi kelembagaan keuangan syariah di Malaysia, Thailand, dan Indonesia untuk mengidentifikasi kekuatan, tantangan, dan peluang pengembangan di kawasan Asia Tenggara. Dengan menggunakan pendekatan kualitatif berbasis studi pustaka, temuan menunjukkan bahwa Malaysia berada di posisi terdepan berkat sistem kelembagaan yang kuat dan regulasi komprehensif seperti Islamic Financial Services Act (IFSA) 2013 serta dukungan Shariah Advisory Council (SAC). Thailand mengembangkan keuangan syariah melalui pendekatan inklusif lewat sistem Islamic Banking Window dan Islamic Bank of Thailand (iBank) yang mendukung aktivitas ekonomi muslim minoritas. Indonesia memiliki potensi besar namun menghadapi fragmentasi regulasi antara OJK, BI, dan DSN–MUI serta rendahnya literasi keuangan syariah. Hasil perbandingan menegaskan bahwa integrasi kelembagaan dan inovasi digital merupakan faktor kunci bagi kemajuan, sehingga Indonesia perlu mengadopsi kekuatan regulasi Malaysia dan model inklusi sosial Thailand.
Instrumen Pasar Modal Konvensional dan Pasar Modal Syariah di Indonesia Sholiha, Imroatus
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.8538

Abstract

Pasar modal merupakan lembaga keuangan yang mempertemukan emiten dengan investor. Baik pasar modal konvensional maupun syariah keduanya telah berkontribusi dalam meningkatkan perekonomian nasional. Melalui instrumen yang diperdagangkan pasar modal mampu mendorong pertumbuhan ekonomi, serta memfasilitasi efesiensi alokasi modal. Penelitian ini mengkaji tentang instrumen yang ada pada pasar modal konvensional dan pasar modal syariah. Metode penelitiannya menggunakan library research dengan mengkaji beberapa buku, jurnal, dokumen dan lain-lain yang relevan dengan topik yang diangkat. Hasil penelitian menghasilkan bahwa instrumen yang ada pada pasar modal konvensional yaitu berupa saham, obligasi, reksadana dan sekuritas derivatif. Sedangkan instrumen yang ada pada pasar modal syariah yaitu berupa saham syariah, sukuk atau obligasi syariah, serta reksadana syariah. Karakteristik instrumen pasar modal syariah adalah berbasis akad syariah serta membiayai bisnis yang sesuai dengan prinsip syariah.
Implementasi Dan Tantangan Akuntansi Syariah Dalam Pembiayaan Musyarakah Permana, Haris Surya Perman; Ratnadewati, Nastiti; Fauzan, M. Nur; Abdilah, Nesa; Albaab, Nawal Mulqian; Jannah, Mukhlishotul
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.8700

Abstract

Musyarakah financing is a type of Islamic banking cooperation that emphasizes fairness, transparency, and profit sharing based on capital contributions. PSAK 106 provides guidelines for the recognition, measurement, and reporting of sharia-compliant transactions for the use of sharia accounting in this contract. The purpose of this study is to examine how the recording and reporting of musharaka financing is implemented at Bank Syariah Indonesia (BSI), identify problems, and evaluate the compliance of the practice with PSAK 106. This is a descriptive qualitative study using data collection techniques through literature studies, documentation, and analysis of previous research. The study shows that BSI has implemented PSAK 106 in general, except for the recognition of capital and income from results. However, differences in standard interpretation, limited customer financial data, information technology systems, and suboptimal field supervision all remain problems. It is hoped that this study will provide a practical overview of strengthening the application of sharia accounting in sustainable musharaka financing..
Pengelolaan Dana Zakat Dalam Pemberdayaan Ekonomi Masyarakat Hamdi, Ahmad; Zakiyah, Makhshushi; Fathoni, Ahmad Iqbal
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.9177

Abstract

This study aims to analyze the management of zakat funds in supporting community economic empowerment through a case study at the National Zakat Agency (BAZNAS) of Situbondo Regency, Indonesia. Zakat, as a key instrument in Islamic economics, serves not only as a religious obligation but also as a mechanism for income redistribution that can reduce poverty and improve the long-term welfare of zakat beneficiaries (mustahik). This research employs a descriptive qualitative approach. Data were collected through participant observation, in-depth interviews with BAZNAS management and staff, and institutional documentation. Data analysis was conducted using the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing, with validation ensured through source and method triangulation. The findings indicate that BAZNAS Situbondo has implemented a structured zakat management strategy covering the stages of zakat collection, distribution, and utilization in accordance with Indonesian Law No. 23 of 2011. Zakat collection is carried out through public awareness programs, strengthening Zakat Collection Units (UPZ), zakat pick-up services, and digital payment systems. Zakat distribution follows the eight categories of eligible recipients (asnaf) mentioned in Qur’an Surah At-Taubah verse 60, ensuring accurate targeting. Furthermore, zakat utilization is not limited to consumptive assistance but has been expanded into productive empowerment programs, including micro-business capital support, educational scholarships, healthcare services, and religious development initiatives. The study also identifies key challenges such as limited public awareness of zakat obligations and uneven distribution coverage in certain areas. Nevertheless, competent zakat administrators and well-designed empowerment programs serve as major supporting factors. This study confirms that productive zakat management through BAZNAS Situbondo holds significant potential as an instrument for sustainable local economic development and community empowerment..
Pengembangan Sumber Daya Insani Dalam Meningkatkan Kinerja Karyawan UD Pribumi Jaya Fakhrurrazi, R.; Tasliyah, Nihayatut; Mahtum, Rohiqi
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.9179

Abstract

This study aims to analyze human resource development strategies in improving employee performance at UD Pribumi Jaya. Human resource development is considered a crucial aspect in supporting company productivity and success, particularly in facing increasingly competitive business environments. This research employs a qualitative approach using a case study method. Data were collected through observation, interviews, and documentation. Primary data were obtained directly from the company’s management and employees, while secondary data were derived from relevant supporting documents. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The findings reveal that UD Pribumi Jaya implements several human resource development strategies, such as recruitment processes, work guidance, on-the-job training, motivation through reward systems, and regular performance evaluations. Job training appears to be the most dominant strategy, as it effectively enhances employees’ practical skills and accelerates work adaptation. Furthermore, motivation and periodic evaluation play significant roles in maintaining employee morale and continuously improving performance quality. However, several challenges were identified, including internal barriers such as training fatigue and limited workforce, as well as external barriers related to educational background mismatches with assigned tasks. Therefore, human resource development must be conducted consistently and systematically to improve employee performance and support the company’s sustainability.
Penetapan Harga Jual Beli Pohon Bonsai Di Desa Curah Kalak Kecamatan Jangkar Kabupaten Situbondo Dalam Perspektif Ekonomi Islam Huddin, Misba; Febriyanto, Mohammad; Mustofa, Mustofa
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.9181

Abstract

This article analyzes the determination of buying and selling prices of bonsai trees in Curah Kalak Village, Jangkar District, Situbondo Regency from the perspective of Islamic economics. The study employs a qualitative approach using normative–conceptual analysis supported by empirical data obtained from field observations and documentation. The analysis focuses on the conformity of pricing practices with Islamic economic principles, particularly fairness (‘adl), transparency, mutual consent (taradhi), and benefit (maslahah). The findings reveal that the pricing of bonsai trees is largely influenced by factors such as plant age, aesthetic value, maintenance costs, and market demand. From an Islamic economic perspective, the pricing practices generally reflect acceptable principles, as prices are determined through mutual agreement between sellers and buyers. However, certain practices still require improvement, particularly in ensuring clearer information disclosure to avoid potential uncertainty (gharar). This study contributes to the discourse on Islamic economic practices at the community level and provides practical insights for strengthening sharia-compliant pricing mechanisms in local trade activities.

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