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LAN TABUR: JURNAL EKONOMI SYARIAH
Published by Universitas Islam KH. Achmad Muzakki Syah Jember
ISSN : 27210677     EISSN : 27162605     DOI : https://doi.org/10.53515/lantabur.2025.6.2.166-17
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of Lan Tabur: JURNAL EKONOMI SYARIAH are limited to Islamic Economics, Islamic Mangement, Islamic Economics Law, Islamic Banking and Finance, Management zakat, Infaq, Shadaqah, and Waqaf. Islamic Entreprenuership an business, Islamic Economics Thought, Islamic Insurane, and Islamic Accouning.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 140 Documents
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Humanizing the Digital Panopticon: Islamic Social Capital, Algorithmic Management, and Social Sustainability in the Gig Economy Ria Safitri, Unna; Bijumes, Lio; Dhiya Ul Husaen, Fuad; Bibi, Safia
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.161

Abstract

Introduction: This study investigates how Islamic Social Capital humanizes digitally controlled gig work systems characterized by algorithmic surveillance and performance monitoring. In many platform-based labor environments, worker sustainability is often explained through technological efficiency and performance metrics, while relational and moral dimensions remain underexplored. Drawing on the Job Demands–Resources framework and digital labor theory, this research aims to examine the direct, mediating, and moderating mechanisms linking Islamic Social Capital, Psychological Safety, Collaborative Resource Sharing, Algorithmic Management Intensity, and Social Sustainability Performance among gig workers operating under algorithmic management systems.Methods: A quantitative survey was conducted with 237 app-based gig workers. Data were analyzed using structural equation modeling to test the proposed structural relationships, including mediation and moderation effects.Results: Islamic Social Capital significantly enhances Psychological Safety, Collaborative Resource Sharing, and Social Sustainability Performance. Psychological Safety and Collaborative Resource Sharing partially mediate the relationship between Islamic Social Capital and Social Sustainability Performance, with psychological pathways showing stronger effects. Algorithmic Management Intensity strengthens the positive relationship between Islamic Social Capital and Psychological Safety but does not significantly moderate collaborative behaviors.Conclusion and suggestion: Sustainable performance in digitally governed gig ecosystems depends not only on technological systems but also on morally embedded relational capital. Platform governance strategies should integrate transparency, fairness, and community-based relational infrastructures to enhance psychological security and long-term sustainability.
CONTEMPORARY MUAMALAH AND HIFZ AL-MAL: A STUDY ON THE DIGITALIZATION OF THE FINANCIAL SYSTEM AT AL-AMIEN PRENDUAN ISLAMIC BOARDING SCHOOL HIDAYATULLOH, HARIS; Faizal, Bhismoadi Tri Wahyu; Sufyan, Achmad Farid Mawardi; Erentama, Hanuri Firman
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.162

Abstract

Introduction: The advancement of financial technology has transformed the landscape of financial management, compelling Islamic boarding schools (pesantren) to adopt reactive and responsive policies. This study aims to examine the digitalization of the financial system at Al-Amien Prenduan Islamic Boarding School, encompassing the planning and formulation of digital system transformation, its implementation and development, as well as the manner in which the institution integrates such transformation with the principles of Hifz al-Mal. Methods: This study employs a qualitative-empirical method, addressing the research focus through three stages of data analysis, namely data reduction, data presentation, and conclusion. Results: The findings indicate that the transformation of the student payment system from manual to digital was systematically planned, practically implemented to resolve various financial issues grounded in the principles of Hifz al-Mal as part of Maqashid al-Shariah, and evaluated to achieve a system with optimal performance in attaining maṣlaḥah Conclusion and suggestion: The integration of the principles of Hifz al-Mal into the digital payment system has proven to be an effective instrument and solution in resolving financial problems, thereby creating a transparent and accountable financial system.
Sense-Making Of Shariah Digital Economy Among Muslim Micro-Entrepreneurs: A Qualitative Case Study Of Mandailing Natal Jureid; Alam, Anjur Perkasa; Sinaga, Asmawarna; Harahap, Mufti Fahrizal; Hamdanil
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.164

Abstract

Introduction: The development of the Shariah digital economy presents both opportunities and challenges for Muslim micro and small enterprises (MSMEs), particularly in interpreting Shariah principles in the digital era. This study aims to explore the sense-making process of Muslim MSME actors in Mandailing Natal in understanding and implementing Shariah-compliant digital economic practices. Methods: A qualitative interpretive case study approach was employed, involving some of active MSME informants through in-depth interviews, participatory observation, and documentation of digital Shariah practices. Findings indicate that Shariah compliance in digital practices is pragmatic, adaptive, and contextual, involving negotiation between technological efficiency and religious values, as well as dual legitimacy from formal authorities and personal experience. Results: The Results highlight the critical role of actor sense-making in constructing subjective understanding of complex and often ambiguous Shariah principles. Conclusion and suggestion: Theoretically, this research extends the literature on Islamic digital economy and Shariah fintech by emphasizing the interpretive social construction of Shariah compliance. Practically, the findings provide guidance for developing digital platforms, Shariah digital literacy programs, and collaborations between regulators and religious authorities to enhance inclusion and sustainability of Muslim MSMEs
Ai–Blockchain-Enabled Halal Traceability for Cross-Border Certification Harmonization: A Framework for Digital Halal Assurance Marianingsih, Ita; Salim, Salim; Mijinyawa, Sadiq Ibrahim
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.165

Abstract

This study addresses the increasing complexity of cross-border halal trade, where fragmented certification regimes and differing regulatory and fiqh-based approaches raise verification costs and weaken trust. The purpose of this research is to develop and evaluate a digital halal assurance framework that enables Artificial Intelligence (AI)–blockchain halal traceability to support cross-border certification harmonization by making compliance evidence interoperable, verifiable, and auditable. The study uses a qualitative multiple-case design involving regulators, certification bodies and auditors, manufacturers and suppliers, logistics providers, and laboratories. Data were collected through document analysis, semi-structured interviews, and expert review workshops, and analyzed using thematic analysis with cross-case synthesis to derive design requirements. Results show that harmonization relies on institutional arrangements for recognizing evidence; three outputs are pivotal: a shared minimum evidence baseline, a rule-based and updateable equivalence mapping, and a trust registry with accountability and revocation oversight. These elements also shape system architecture toward permissioned consortium governance. Interoperability is the main bottleneck because evidence is dispersed across heterogeneous formats; a minimum data set, selective disclosure, and a hybrid off-chain/on-chain architecture with standardized interfaces and schema versioning are needed to reduce manual reconciliation. Blockchain functions as an evidence engine that anchors audit trails, integrity proofs, and revocation-aware verification via smart contracts. The study concludes that harmonization requires aligning governance, data standards, and evidence mechanisms, and recommends phased implementation and support measures to avoid excluding small and medium enterprises.
Why Infaq Remains Consumptive in Some Regions: A Comparative Study of Local Islamic Social Finance Practices Nuzulul Atiah, Isti; Herianingrum, Sri; Hasyim, Fuad; Najmudin, Najmudin; Sofiaturrohmah, Siti
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.166

Abstract

Islamic social finance is increasingly recognized as a strategic instrument for economic empowerment; however, infaq utilization remains predominantly consumptive in many institutional contexts. This study develops an institutional governance explanation for why infaq functions productively in some regions while remaining consumptive in others. Drawing on institutional governance theory and Islamic social finance literature, this study argues that the transformation of infaq depends on governance capability, policy coherence, and ecosystem integration rather than on the intrinsic characteristics of the instrument. Using a qualitative comparative design based on secondary data from four regions in Indonesia, this study examines variations in institutional capacity, governance structure, and program integration. The findings show that productive infaq utilization is closely associated with institutional capability configuration, including structured program design, policy alignment, and integration with microenterprise empowerment systems. This study introduces the Localized Productive Infaq Governance (LPIG) model, which explains how governance capability enables the transformation of philanthropic funds into productive social capital. This study contributes to Islamic social finance literature by advancing a governance-centered theoretical framework and offering a transferable institutional model applicable to diverse Islamic social finance ecosystems.
Opportunities and Challenges for Local Food in the International Market from the Perspective of Sharia Economics Siregar, Nurintan; Hadi, M. Kamal; Hamonangan
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.167

Abstract

Introduction: Local food products have significant potential to be developed as competitive commodities in the international market, in line with the increasing global demand for authentic, ethical, and culturally based food products. From the perspective of Islamic economics, local foods are highly relevant as they generally comply with the principles of halal and thayyib. Methods:This study aims to analyze the opportunities and challenges of developing local food products in the international market from an Islamic economic perspective. The research employs a qualitative descriptive approach using a library research method. Data were collected from academic books and scholarly journal articles and analyzed through content analysis techniques. Results:The findings indicate that local food products have strong opportunities in the global market due to their cultural uniqueness, compliance with halal and thayyib principles, and the support of digital marketing and globalization. However, their development still faces several challenges, including limitations in product standardization, international halal certification, global trade regulations, as well as weak innovation and branding strategies. Conclusion and suggestion: This study concludes that the development of local food products based on Islamic economics requires integrative strategies that strengthen halal and thayyib standards, enhance product innovation and value-based branding, and are supported by sustainable policies to improve competitiveness and contribute to the empowerment of the Muslim economy in global trade.
Maqāṣidī Hermeneutics: an Istinbāṭ Offer of Islamic Economic Fatwa in the Digital Era Achmad Nursobah; Muhajir
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.168

Abstract

Introduction: Islamic economic jurisprudence faces significant challenges in addressing the complexities of the rapidly evolving digital financial systems. This article proposes a novel legal reasoning model called Maqāṣidī Hermeneutics, which synthesizes Fazlur Rahman’s Double Movement method with the objectives of Islamic law (maqāṣid al-sharī‘ah). Methods: The model is constructed through four analytical stages: historical contextualization, maqāṣid identification, legal norm recontextualization, and the formulation of contemporary fatwas. Through case studies of DSN-MUI fatwas on e-money, fintech, and cryptocurrency, the study demonstrates how this approach enables more responsive, relevant, and benefit-oriented rulings. Employing a qualitative method and hermeneutic analysis, the research integrates textual studies with actual fatwa practices. Results: The findings show that the model bridges the classical texts and contemporary contexts while reinforcing ethical and epistemological foundations in Islamic legal reasoning. Conclusion and suggestion: This study aims to offer a theoretical contribution to the development of a more contextual, progressive, and sharia-based methodology for Islamic digital fatwas.
Zakat and Sustainable Development: A Macroeconomic Analysis of Poverty, Inequality, and Growth in Indonesia Lubis, Delima Sari; Soemtra, Andri; Harahap, Isnaini
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.171

Abstract

This study examines the dynamic relationship between zakat distribution, poverty depth, income inequality, and economic growth in Indonesia within the framework of sustainable development. Using semiannual data from the first semester of 2011 to the first semester of 2025, the analysis applies a Vector Error Correction Model (VECM) to capture both long-run equilibrium relationships and short-run dynamics among the variables. Poverty is measured using the Poverty Gap Index (P1), which reflects the depth and severity of poverty rather than merely its incidence. The results confirm the existence of a stable long-run cointegration relationship between zakat, poverty depth, income inequality, and economic growth. In the long run, zakat distribution shows a significant negative elasticity of −0.842, indicating that a 1% increase in zakat distribution reduces poverty depth by approximately 0.84%. Income inequality exerts the strongest structural influence with a positive elasticity of 1.915, while economic growth reduces poverty with a smaller elasticity of −0.276. The error correction term (−0.431) indicates relatively rapid adjustment toward long-run equilibrium, with about 43% of short-run disequilibrium corrected within one semester. Impulse response and variance decomposition analyses further reveal that zakat contributes meaningfully to medium- and long-term poverty dynamics. These findings suggest that zakat functions as a redistributive stabilizer embedded within the macroeconomic system, complementing economic growth and mitigating inequality. This study does not account for informal zakat flows, which may imply that the estimated macro effect is conservative. Overall, the study provides empirical support for integrating Islamic social finance into national sustainable development strategies aimed at poverty reduction and inclusive growth.
Determinants of Firm Growth with Sales as an Intervening Variable in the Sharia Economic Perspective in the Garment Industry in East Java Triyono, Dedy; Assagaf, Aminullah; Tampubolon, Liosten Rianna Roosida Ully
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.172

Abstract

The garment industry in East Java faces various challenges such as increasing market competition, the emergence of substitute products, changes in consumer lifestyles, and the development of digital technology that influence business strategies and firm growth. This study aims to analyze the effects of competitors, substitute products, product innovation, digital marketing, social media, lifestyle, and consumer preferences on firm growth with sales as an intervening variable from a Sharia economic perspective. The study employed a quantitative approach using a survey method involving 377 garment business actors in East Java. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results show that competitors, digital marketing, lifestyle, and consumer preferences have a significant effect on sales. Meanwhile, competitors, substitute products, digital marketing, lifestyle, and consumer preferences significantly influence firm growth. Product innovation and social media do not have a significant effect on either sales or firm growth. Sales are also unable to mediate the relationship between strategic factors and firm growth. These findings indicate that digital strategies, an understanding of consumer lifestyles, and the company’s ability to respond to market preferences are important factors in driving the growth of garment companies in East Java.
Halal Labeling and Product Quality on Purchase Intention of Halal Food MSMEs: The Role of Consumer Trust as an Intervening Variable Salsabila, Amalia; Syarifudin , Efi; Sudrajat, Budi; Peristiwo, Hadi; Suja'i, Suja'i; Najmudin, Najmudin
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): In Progress (March)
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lt.v7i2.176

Abstract

ABSTRACT Introduction: The halal industry has grown rapidly and has become an important sector in the global economy. Halal products are not only associated with religious obligations for Muslim consumers but are also considered indicators of product quality, safety, and credibility. This study aims to examine the effect of halal labeling and product quality on purchase intention of halal food Micro, Small, and Medium Enterprises (MSMEs), with consumer trust as an intervening variable. Methods: This research employs a quantitative approach using data collected from 100 respondents who have purchased or consumed halal food products from MSMEs. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: Product quality significantly influences consumer trust, while halal labeling does not. However, halal labeling directly affects purchase intention. Product quality does not directly influence purchase intention but has an indirect effect through consumer trust. Consumer trust significantly affects purchase intention and mediates the relationship between product quality and purchase intention, but not between halal labeling and purchase intention. Conclusion and Suggestion: Product quality plays a key role in building consumer trust, which drives purchase intention, whereas halal labeling primarily acts as a direct cue in purchasing decisions. Therefore, halal food MSMEs should focus on maintaining product quality while ensuring credible halal certification.

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