Journal of Islamic Economic and Law (JIEL)
Focus and Scope Journal of Islamic Economic and Law (JIEL) adalah jurnal ilmiah yang berfokus pada kajian teoritis dan empiris seputar bisnis, keuangan, dan perbankan syariah. Jurnal ini bertujuan menjadi wadah publikasi hasil penelitian, pemikiran kritis, serta inovasi dalam praktik bisnis berbasis syariah yang relevan dengan perkembangan zaman. Cakupan kajian (scope) jurnal ini meliputi, tetapi tidak terbatas pada: Bisnis dan Kewirausahaan Syariah Kajian tentang praktik usaha berbasis syariah, UMKM halal, model bisnis Islami, serta inovasi dalam kewirausahaan syariah. Perbankan dan Keuangan Syariah Studi tentang produk, layanan, sistem manajemen risiko, serta efisiensi dan keberlanjutan lembaga keuangan syariah. Manajemen dan Akuntansi Syariah Pembahasan mengenai pelaporan keuangan, akuntabilitas, dan sistem manajemen sesuai prinsip syariah. Ekonomi Islam Makro dan Mikro Kajian tentang distribusi kekayaan, pembangunan ekonomi berbasis syariah, serta teori dan kebijakan ekonomi Islam. Inovasi Digital dalam Keuangan Syariah Fintech syariah, sistem pembayaran digital, dan integrasi teknologi dalam layanan keuangan Islami. Etika Bisnis Islam dan Good Governance Nilai-nilai etika dan moral dalam praktik bisnis dan manajemen organisasi berbasis prinsip syariah. Investasi Syariah dan Pasar Modal Islam Penelitian terkait sukuk, saham syariah, indeks pasar syariah, dan portofolio investasi Islami. Hukum dan Regulasi Keuangan Syariah Analisis terhadap fatwa, peraturan, serta kebijakan hukum dalam pengelolaan bisnis dan keuangan syariah.
Articles
32 Documents
<![CDATA[Dampak Implementasi Sistem e-Samsat Terhadap Kepatuhan Wajib Pajak di Kota Lhokseumawe ]]>
<![CDATA[Mariana, Mariana]]>;
<![CDATA[Dilla Ramadani]]>;
<![CDATA[Kheriah Kheriah]]>;
<![CDATA[Hamdani Hamdani]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 1 No. 2 (2024): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v1i2.1185
<![CDATA[Penelitian ini menganalisis dampak implementasi sistem e-Samsat terhadap kepatuhan wajib pajak di Kota Lhokseumawe dan mengidentifikasi faktor-faktor yang mempengaruhi kepatuhan dan kepercayaan wajib pajak. Program reformasi administrasi perpajakan ini mencakup penerapan sistem modern dengan struktur organisasi berbasis fungsi, serta perbaikan layanan melalui pembentukan Account Representative dan Complaint Center. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei untuk mengukur hubungan sebab-akibat antara penerapan e-Samsat dan kepatuhan wajib pajak. Hasil analisis regresi linear sederhana menunjukkan bahwa penerapan e-Samsat memiliki pengaruh positif yang signifikan terhadap kepatuhan wajib pajak, dengan koefisien regresi sebesar 0,193 dan nilai p = 0,013. Meskipun pengaruh tersebut signifikan, kontribusi e-Samsat terhadap kepatuhan wajib pajak relatif kecil, dengan koefisien determinasi (R²) sebesar 3,1% dan nilai Adjusted R² 2,6%. Temuan ini mengindikasikan bahwa meskipun e-Samsat mempermudah administrasi pajak, faktor-faktor lain seperti kesadaran perpajakan dan sanksi mungkin memiliki pengaruh yang lebih besar terhadap kepatuhan wajib pajak. Penelitian lebih lanjut disarankan untuk mengeksplorasi variabel tambahan dan memperbaiki model regresi guna memperoleh pemahaman yang lebih mendalam mengenai pengaruh e-Samsat terhadap kepatuhan wajib pajak.]]>
<![CDATA[PERKEMBANGAN INDUSTRI PRODUK HALAL TERHADAP PERTUMBUHAN EKONOMI PELAKU UMKM ]]>
<![CDATA[Nurfitriani, Ika]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 1 No. 2 (2024): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v1i2.1208
<![CDATA[Indonesia sebagai negara yang penduduk mayoritasnya muslim, Indonesia mempunya peluang yang cukup besar dalam perkembangan industri halal. Sangat disayangkan apabila kemampuan ini tidak bisa diimbangi Bersama dengan kinerja yang baik di taraf dunia. Bagi konsumen muslim, kehalalan suatu produk adalah hal yang sangat penting. Dengan menggunakan penelitian kualitatif deskriptif dari berbagai sumber yang didukung oleh data sekunder seperti perpustakaan (library) dan jurnal-jurnal ilmiah. Pada penelitian kali ini menghasilkan bahwa industri produk halal telah berkembang pesat, bahkan saat ini malah menjadi fashion hidup konsumen muslim. Agar perkembangan industri halal lebih baik dan jelas maka seharusnya industri halal perlu dibuat dengan cepat dan tepat. Dari hasil yang kami teliti dari penelitian ini menyatakan bahwasanya jika ada produk halal maka akan ada kejelasan hukum dari produk halal tersebut. Harus ada penyongsong dari pemerintah negara agar Indonesia menjadi tuan rumah utama dalam aspek industri halal, dengan besar harapan dari keberadaan Komite Nasional Keuangan Syariah juga dapat meyongsong perkembangan industri halal di Indonesia.]]>
<![CDATA[ANALISIS AKSESIBILITAS RAMAH LANSIA PADA DESTINASI WISATA RELIGI MAKAM AIR MATA IBU DI KABUPATEN BANGKALAN DALAM PERSPEKTIF MAQASHID SYARIAH ]]>
<![CDATA[Besri]]>;
<![CDATA[Ali Hisyam, Mohamad]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 1 No. 1 (2024): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v1i1.1269
<![CDATA[Maqashid sharia are the main goals that Islamic sharia wants to achieve. Maqashid sharia aims to ensure the welfare of the people by protecting five elements: religion, soul, reason, lineage and property. This is an important basis in ensuring the facilities and infrastructure provided for the elderly in that location. From a maqashid sharia perspective, fulfilling this accessibility not only supports the physical well-being of the elderly, but also supports their rights to carry out their worship comfortably and safely. The research method used is qualitative with a descriptive approach, where data is collected through direct observation, in-depth interviews with tourism managers, and documents. The aim is to gain an in-depth understanding of the phenomenon being studied, and describe the situation or behavior in detail, as well as explore the views and experiences of the research subject thoroughly and in context. This research aims to analyze accessibility Makam Air Mata Ibu in Bangkalan Regency from a maqashid sharia perspective. To ensure that the facilities provided not only meet physical standards but are also in line with sharia principles which emphasize the protection and welfare of all individuals.]]>
<![CDATA[Reformasi Hukum Pidana Islam: Telaah Nalar Arab Muhammad Abed Al-Jabiri ]]>
<![CDATA[Anisa, Lina Nur]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 1 (2025): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v2i1.1523
<![CDATA[The reform of Islamic criminal law in the modern era is an important effort to maintain the relevance of Islamic teachings in addressing dynamic social challenges. This study aims to analyze the reform of Islamic criminal law through a rational-critical approach based on the thoughts of Muhammad Abed Al-Jabiri, focusing on the integration of maqasid shariah principles and modern social contexts. The research employs a qualitative method with a library study approach, including an analysis of primary and secondary literature from Al-Jabiri’s works and other contemporary thinkers. The findings indicate that the main challenges of reform include internal resistance from traditionalist groups and differences in interpretation, as well as external pressures such as negative stigma in the Western world and demands for alignment with human rights standards. The reform of Islamic criminal law holds promising prospects by emphasizing a welfare-oriented approach, the principle of substantive justice, and the active role of academics and educational institutions in supporting change.]]>
<![CDATA[Analisis Kesiapan Pelaku Usaha Rumah Potong Unggas Di Kecamatan Tanah Merah Kabupaten Bangkalan Terhadap Sertifikasi Halal ]]>
<![CDATA[Fauzan]]>;
<![CDATA[Nashrullah, M. Faiz]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 1 No. 1 (2024): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v1i1.1529
<![CDATA[Halal certification has a very important role in the food industry, especially in Indonesia, where the majority of the population is Muslim. Based on the enactment of the Halal Product Guarantee Law (Law No. 33 of 2014), all food business actors are required to obtain halal certification to provide certainty to consumers that the products consumed are free from non-halal ingredients and processes. This research focuses on the importance of halal certification for poultry slaughterhouse business actors. The method used is qualitative with a descriptive approach to describe the understanding and implementation of halal certification in poultry slaughterhouses. The research subjects were poultry slaughterhouse business operators in Tanah Merah District, Bangkalan Regency. Data was obtained through in-depth interviews and documentation studies to obtain precise information regarding the phenomena studied. Primary data was obtained directly from business actors, while secondary data was collected from literature and other relevant sources. The research results show that there are differences in understanding and response to halal certification obligations between small and medium scale poultry slaughterhouse business actors. Large poultry slaughterhouse businesses tend to be more prepared to comply with this obligation, seeing it as an important step to maintain product quality and increase consumer confidence. Meanwhile, small poultry slaughterhouse businesses feel that certification costs are an additional burden that will affect the price of their products.]]>
<![CDATA[Perkembangan Teori Akuntansi: Tinjauan Literatur Sistematis (2012–2022) ]]>
<![CDATA[Azlina Azlina]]>;
<![CDATA[Najibullah Najibullah]]>;
<![CDATA[Agustina Agustina]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 1 (2025): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v2i1.1552
<![CDATA[This study aims to identify and explore the development of accounting theory over the 2012–2022 period. Using a Systematic Literature Review (SLR) approach, the study analyzes key trends, dominant theories, and the relevance of accounting theory to modern business practices and needs. Data were collected through the Publish or Perish 8 (PoP 8) software, focusing on literature related to normative and positive accounting theory published in reputable journals during this timeframe. The findings reveal that accounting theory has evolved from pragmatic to positive approaches, with each phase contributing significantly to the discipline. Methodological analysis indicates a dominance of qualitative approaches, while quantitative methods still play a crucial role in validating variable relationships. Additionally, international contributions highlight the strong influence of globalization and technology, including Artificial Intelligence (AI), in advancing accounting theory and practice. This study concludes that accounting theory must continue to evolve to address both local and global challenges. A combination of local and global approaches is necessary to develop more relevant, inclusive, and sustainable accounting theories.]]>
<![CDATA[Strategi Seleksi dan Penempatan Tenaga Kerja di PT. Surya Bakti Utama Medan: Tantangan dan Solusi ]]>
<![CDATA[Aminuddin Aminuddin]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 1 (2025): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v2i1.1588
<![CDATA[This study aims to analyze the effectiveness of the employee selection and placement process at PT. Surya Bakti Utama Medan and evaluate its compliance with applicable procedures. Additionally, this research seeks to identify challenges in the recruitment, placement, and promotion system to provide constructive recommendations for improving human resource management within the company. The research employs a descriptive method with a qualitative approach. Data is collected through literature studies and field research using observation techniques and interviews with company managerial staff. The analysis is conducted using descriptive and deductive methods to systematically interpret the findings. The results indicate that the selection process at PT. Surya Bakti Utama Medan includes several essential stages but still has shortcomings, such as the absence of health tests as part of the selection process. Furthermore, employee placement often does not consider the alignment between employees' qualifications and the positions they fill, potentially reducing productivity. Job promotions are also not conducted transparently and are primarily based on personal relationships rather than employee performance and competence. In conclusion, improvements in the selection, placement, and promotion systems are crucial to enhancing the effectiveness of workforce management in the company. By implementing a more objective and competency-based system, PT. Surya Bakti Utama Medan can improve employee productivity and corporate competitiveness.]]>
<![CDATA[Tantangan Dan Peluang Lembaga Keuangan Syariah Dalam Perekonomian Islam ]]>
<![CDATA[Taufik Hidayat Harahap]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 1 No. 1 (2024): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v1i1.1633
<![CDATA[This study aims to analyze the implementation of Sharia contracts in Islamic financial institutions and the challenges encountered in practice. Additionally, it evaluates the effectiveness of regulations enforced by the Financial Services Authority (OJK) and the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) in ensuring compliance with Sharia contracts. Furthermore, this study examines the impact of public understanding on compliance with Sharia transactions to formulate strategies for enhancing Islamic financial literacy. This research employs a qualitative literature study approach by analyzing various secondary sources, including scientific journals, books, OJK regulations, DSN-MUI fatwas, and annual reports of Islamic financial institutions. The data is analyzed descriptively and qualitatively by categorizing information based on the implementation of Sharia contracts, regulatory effectiveness, and the impact of financial literacy on compliance with transactions. The findings indicate that although the regulations implemented by OJK and DSN-MUI are comprehensive, challenges remain in the application of Sharia contracts, such as limited public understanding of Sharia principles and variations in contract implementation by financial institutions. Therefore, a more effective strategy for improving Islamic financial literacy is necessary to enhance compliance with Sharia transactions.]]>
<![CDATA[Filantropi Dalam Islam Dan Implikasinya Terhadap Kondisi Sosial-Ekonomi Masyarakat (Perspektif Hukum Ekonomi Syariah) ]]>
<![CDATA[Mariani]]>;
<![CDATA[Mawaddah, Rezki]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 1 (2025): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v2i1.1666
<![CDATA[Islamic philanthrophy through zakat, infaq, sadaqah and waqf plays a strategic role in fostering social justice and economic welfare within society. However, the implementation of Islamic philantrophy often faces chalengges due to suboptimal magament, low public literacy, and various other factor. This study aims to analyze the practices of islamic philanthropy and their implication for the socio-economic conditions of society, as well as evaluate the role of sharia economic law regulations in supporting the succes of these practices. Based on this, the author seeks to understand the concpet of Islamic philanthrophy and how its practices impact the socio-economic conditions of society from the perspectiveof sharia economic law. This research employs normative methods with a conceptual approach and descriptive-qualitative data analysis. The findings indicate that Islamic philanthropic practices have significantly impacted society’s sosio-economic conditions, though their potential remains underutilized. The presence of Islamic philanthrophy contributes to poverty alleviation and reduces socio-economic disparities when managed effectively and optimized. Its benefits can be maximized through good governance and supported by various regulations that facilitate and regulates its implementation.]]>
<![CDATA[Unlocking the Syariah Insurance Market in Indonesia: Overcoming Barriers and Enhancing Market Penetration ]]>
<![CDATA[Ronaldo, Reza]]>;
<![CDATA[Rizal, Muhamad]]>;
<![CDATA[Maulini, Yul]]>
<![CDATA[ Journal of Islamic Economic and Law (JIEL) Vol. 1 No. 1 (2024): JIEL : Journal of Islamic Economic and Law ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/jiel.v1i1.1667
<![CDATA[As the largest Muslim-majority country, Indonesia has significant potential for Syariah insurance (Takaful). However, its market penetration remains below 10% due to low financial literacy, regulatory fragmentation, and limited product innovation. This study employs qualitative thematic analysis through expert interviews and document analysis to explore the key challenges and strategic interventions needed to enhance Syariah insurance adoption. Findings reveal that digital transformation, regulatory harmonization, and financial literacy programs are crucial for sustainable growth. Lessons from Malaysia and GCC countries indicate that fintech-driven Syariah insurance solutions, such as blockchain-based takaful and AI-powered underwriting, can significantly increase accessibility and efficiency. This study proposes a regulatory alignment framework, fintech adoption strategies, and microtakaful expansion to enhance market inclusion. The results contribute to the academic discourse by providing a roadmap for policymakers, insurers, and financial regulators to strengthen Indonesia’s Syariah insurance ecosystem.]]>
