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JSEHT
Published by Sekolah Tinggi Ilmu Ekonomi Syariah Alifa
ISSN : -     EISSN : 29861721     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JOURNAL OF SYARIAH ECONOMIC AND HALAL TOURISM (JSEHT) adalah jurnal yang menerbitkan artikel ilmiah hasil kajian atau penelitian dan studi literatur dalam lingkup dan fokus Ekonomi Syariah dan Pariwisata Halal, diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Syariah Alifa (STIES ALIFA). Semua artikel melalui peer-review yang Jurnal ini bertujuan untuk mempromosikan ide, model, pendekatan, pengembangan paradigma baru dengan berkontribusi pada kemajuan pengetahuan dan teori ekonomi Syariah dan pariwisata halal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 56 Documents
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Prosedur Transaksi di Pasar Modal (Sukuk) Perspektif Ekonomi Syariah Andrisal; Ihsan, Budi; Mardian, Husni
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 4 No 1 (2025): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v4i1.253

Abstract

The government and regulators play a crucial role in the development of the sukuk market. The government can provide support through favorable fiscal and monetary policies, as well as incentives for sukuk issuers. Meanwhile, regulators are responsible for establishing a clear and comprehensive regulatory framework and overseeing activities in the sukuk market. Despite its rapid growth, the sukuk market still faces several challenges, such as the lack of standardized sukuk products across different countries, low levels of Islamic financial literacy among the public, and commodity price fluctuations that may affect sukuk performance. However, the market holds significant growth potential, especially with the increasing awareness of the importance of sustainable and ethical investments. This study employs a systematic literature review approach to analyze and synthesize existing knowledge on transaction procedures in the capital market (sukuk) from an Islamic economic perspective. This method was chosen for its ability to provide a comprehensive overview of the research topic, identify gaps in the existing literature, and highlight future research directions. The findings of this study explain that sukuk represents a legal document reflecting participation in equity or debt ownership of a transferable asset, with either a long-term or permanent nature. Sukuk investment consists of certificates indicating ownership rights with values equivalent to shares. In the event of a dispute where consensus through deliberation cannot be reached, resolution may be sought through dispute resolution institutions such as the Religious Court or the National Sharia Arbitration Board of the Indonesian Ulema Council.
Studi Literatur tentang Peran Transformasi Digital Bank Syariah dalam Meningkatkan Inklusi Keuangan di Indonesia Rona Wiransya Repormantika; Yudha Budi Abadi; Wiwik Wimbawani
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 4 No 2 (2025): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v4i2.278

Abstract

This study aims to analyze the role of digital transformation in Islamic banks in enhancing financial inclusion in Indonesia. Using a literature study method, the research examines previous studies, official reports from the Financial Services Authority (OJK) and Bank Indonesia (BI), as well as academic publications related to the digitalization of Islamic banking. The findings reveal that digital transformation, through services such as mobile banking, internet banking, QRIS, and integration with Islamic fintech, significantly contributes to expanding access to financial services, particularly for the unbanked and underbanked groups. The growth of assets, third-party funds (DPK), and the number of accounts in 2024 indicate the rising level of Islamic financial inclusion. Furthermore, digital product innovations such as insurtech and wealthtech enhance the competitiveness of Islamic banks, while digital literacy programs initiated by regulators improve public acceptance of technology-based services. Regulatory support through the Financial Sector Development and Strengthening Law (PPSK), OJK regulations, and the Islamic finance industry roadmap has further strengthened the foundation of digitalization. However, challenges such as low digital financial literacy, limited infrastructure, and cybersecurity risks remain to be addressed. Overall, digital transformation not only broadens Islamic financial inclusion but also supports the empowerment of MSMEs, creates competitive advantages, and promotes sustainable economic growth based on Islamic values.
Transformasi Zakat Digital dan Pembudayaan Mustahik di Era Kontemporer Afrizal; Allan Harris; M Abdullah Umar
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 4 No 2 (2025): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v4i2.279

Abstract

This study aims to analyze the trend of digital zakat in Indonesia and its impact on the empowerment of mustahik in the contemporary era. Specifically, it explores the development dynamics of digital zakat, assesses the influence of technological innovation on zakat collection and distribution patterns, and evaluates its effectiveness in empowering mustahik and improving their sustainable socio-economic welfare. This research employs a qualitative method with a literature study approach. Data were collected through primary and secondary documents, including scientific publications, official reports from the National Amil Zakat Agency (BAZNAS), regulations of the Ministry of Religious Affairs, journal articles, and credible online sources related to digital zakat practices. The analysis uses content analysis to identify, select, and evaluate information regarding collection mechanisms, distribution systems, technological innovations, and socio-economic impacts on mustahik. The findings indicate that advancements in information technology have driven significant transformation in the digital zakat system, enabling more systematic and transparent collection and distribution through digital networks. While digitalization improves efficiency, major challenges remain, including unequal digital literacy between muzakki and mustahik and limited technological access in remote areas, which require mitigation strategies and capacity strengthening. Additionally, monitoring and evaluation are essential to ensure that zakat funds are properly distributed and produce tangible impacts. This study also highlights that digital zakat optimizes zakat potential, promotes modern philanthropic practices, and supports the achievement of the Sustainable Development Goals (SDGs), particularly poverty alleviation and reducing social inequality. Thus, digital zakat serves as a strategic instrument for sustainable social welfare.
Integrasi Skema Takaful sebagai Instrumen Perlindungan Objek Pajak Bumi dan Bangunan serta Penguatan Ekonomi Masyarakat di Wilayah Rawan Bencana Syahrul Sudrajad; Heri Supriyadi; Hendra Prastya
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 4 No 2 (2025): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v4i2.282

Abstract

Indonesia, as a country with a high level of disaster vulnerability, faces challenges in protecting property assets subject to Land and Building Tax (PBB). This study aims to analyze the concept of integrating the takaful scheme as a protection instrument for PBB objects and its potential for strengthening the economy in disaster-prone communities. The study employed a qualitative approach with descriptive methods through library research. Data were collected from various sources, including books, scientific journals, research reports, laws and regulations, and official documents from relevant institutions. Data analysis employed content analysis techniques with an inductive approach to identify relevant patterns, themes, and concepts. The results indicate that the takaful-PBB integration has a strong sharia foundation based on the principles of ta'awun (concession) and maslahah (benefit), is contextually and operationally feasible, and has the potential to provide multiple positive impacts, including taxpayer financial protection, regional tax revenue stability, and post-disaster economic recovery. The recommended integration model uses a hybrid wakalah-mudharabah scheme with an integrated payment mechanism. Its implementation requires comprehensive regulatory support, commitment from various stakeholders, and a phased strategy tailored to the local context.
Konsep Keseimbangan dalam Ekonomi Syariah: Telah terhadap Nilai Maqashid Syariah Budi Rohman; Agustia Handayani; Hengki Irawan
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 4 No 2 (2025): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v4i2.283

Abstract

Sharia economics is built on the foundation of balance (tawazun), which is a fundamental principle in every aspect of economic life. This study aims to analyze the concept of balance in sharia economics through the perspective of maqashid sharia as the highest goal of Islamic law. The research method uses a qualitative approach with library research on classical and contemporary Islamic economic literature. The results show that balance in sharia economics encompasses the material-spiritual, individual-social, worldly-afterlife, and production-distribution dimensions, all integrated within the maqashid sharia framework. The five principles of maqashid sharia (hifzh ad-din, hifzh an-nafs, hifzh al-aql, hifzh an-nasl, and hifzh al-mal) serve as parameters in realizing economic justice and social welfare. The implementation of this concept of balance is relevant in addressing modern economic problems such as inequality, excessive materialism, and resource exploitation.
Analisis Jual Beli Akun Game Rise Of Kingdom di Komunitas Grup Facebook dalam Perspektif Etika Bisnis Islam Ryo Ahmad Alpandi; Budi Ihsan; Sri Yuli Astuti
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 4 No 2 (2025): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v4i2.284

Abstract

The phenomenon of buying and selling online game accounts, particularly Rise of Kingdoms (RoK), has become a significant economic commodity on social media platforms such as Facebook. However, this practice often exists in a gray area, both in terms of developer policies and Islamic law (Sharia). This article aims to analyze such transaction practices from the perspective of Islamic Business Ethics. The research method employed is a descriptive qualitative approach, utilizing literature review and virtual observation. The results indicate that the buying and selling of RoK accounts is permissible as long as it fulfills the pillars and principles of a valid sale. However, it becomes problematic when elements of gharar (uncertainty) and tadlis (deception), particularly regarding account specifications, are involved.

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