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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 145 Documents
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Analysis of Determinants of Sustainability of Islamic Banks in Indonesia with Islamicity Financial Performance Index as an Intervening Variable Windari, Windari; Siregar, Saparuddin; Nurlaila, Nurlaila
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): (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.v7i2.181

Abstract

To investigate the determinants of sustainable Islamic banking in Indonesia by integrating financial performance, maqashid sharia (zakat and CSR), and Islamic governance, with the Islamicity Financial Performance Index (IFPI) as a mediating variable. Quantitative research using 176 quarterly observations from four Islamic commercial banks listed on the Indonesia Stock Exchange (2015–2024). Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Financial performance, maqashid sharia, and Islamic governance positively and significantly affect IFPI, which in turn strongly impacts sustainable Islamic banking. IFPI also mediates the relationship between these variables and sustainability, highlighting that economic, social, and spiritual integration drives long-term bank sustainability. This study introduces IFPI as a mediating variable, providing a comprehensive framework that links financial performance with sharia compliance and social responsibility, offering a novel perspective in measuring Islamic banking performance. Islamic banks should strengthen the integration of financial and sharia principles by optimizing zakat, CSR, and governance mechanisms to enhance long-term sustainability. Future research may expand samples or include additional factors like digitalization or green banking to enrich findings
Integrating Maqāṣid al-Shariah, ESG, and Halālan Ṭayyiban in Indonesia: A TCCM-Based Systematic Literature Review and Bibliometric Analysis Yazid, Azy Athoillah; Mahsun, Moch; Nasir, Raihan
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): (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.v7i2.182

Abstract

Introduction: This study maps the intellectual landscape of Environmental, Social, and Governance (ESG) integration within the Indonesian economic and financial markets to establish a comprehensive halālan ṭayyiban ecosystem. Methods: A framework-based systematic literature review was conducted using the Theory, Context, Characteristics, and Method (TCCM) approach, combined with bibliometric analysis via R to examine halal-ESG-sustainability literature published between 2014 and 2025. Results: The findings reveal that existing literature predominantly focuses on normative-legal and compliance aspects, particularly halal certification, while operational environmental sustainability and halal-ecology integration remain underexplored. This thematic polarization indicates that extensive research is currently directed towards conceptual legitimacy, implementation, measurement, and institutional structures, which ultimately facilitates systemic integration. Consequently, this study formulates a theoretical model integrating Maqāṣid, ESG, and Halālan Ṭayyiban principles to synthesize inter-dimensional relationships, empirical findings, and implementation indicators. Conclusion and suggestion: Practically, the results highlight a critical need to transition from administrative compliance to operational capacity-building, particularly concerning Micro, Small, and Medium Enterprises (MSMEs), system governance, and infrastructure traceability. To bridge the gap between normative frameworks and practical alignment, future research must prioritize integrated performance indicators, implementative intervention designs, and cross-national comparative studies, thereby addressing current limitations regarding corpus metadata dependency and exploratory projections.
Women, Tourism, and Sharia Finance: A Synergy Model for Sustainable Development in Tourist Destinations Rosyidi, Laily; Ahmad Djalaluddin; Eko Suprayitno; azy athoillah yazid
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): (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.v7i2.183

Abstract

Introduction: The synergy between women's empowerment, tourism development, and sharia finance is still rarely explored in the context of specific tourist destinations in Indonesia. This research aims to fill this gap by examining beach and nature tourism destinations in Banyuwangi Regency. Methods: This study used a descriptive qualitative approach with a dual case study design. Data were collected through participatory observation, semi-structured in-depth interviews with 15 key informants (selected through snowball sampling), and documentation studies at two locations: Pulau Merah Beach (community-based tourism) and Djawatan Tourism Forest (corporate-managed tourism). Data analysis followed the interactive model of Miles, Huberman, and Saldana using Atlas.ti 9. Results: Women play a vital role in the tourism ecosystem, with a 75% participation rate in micro and small enterprises in community-based destinations. However, their representation in leadership and decision-making positions is still minimal (<5%). Bank Syariah Indonesia (BSI) has undertaken various initiatives in sharia financing and fintech services, but adoption among women entrepreneurs is very low (<10%) due to literacy barriers, perception of procedural complexity, and incompatibility of product design with tourism business characteristics. Conclusions and suggestions: The synergy of the three axes (women, tourism, Islamic finance) is still weak and hampered by non-inclusive destination governance models, patriarchal cultural norms, and a lack of supporting policies. This study proposes a revised Three Axis model by adding contextual mediator factors. Recommendations include the redesign of gender-responsive products by Islamic financial institutions and the implementation of a minimum quota of 30% women in the tourism governance structure.
Waqf Accounting Practices Based on PSAK 112 at the Millennial Waqf Institution in Bogor Isra Hayati; Andri Soemitra; Alfi Amalia; Hastuti Olivia; Lukman Hamdani
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): (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.v7i2.169

Abstract

Introduction: The implementation of PSAK 112 concerning waqf accounting in waqf institutions in Indonesia still faces various challenges, particularly related to limited understanding and inadequate technological infrastructure. This study aims to evaluate the implementation of PSAK 112 at the Millennial Waqf Institution in Bogor City, focusing on organizational readiness and the obstacles encountered during the implementation process. Methods: The research employs a qualitative method, with data collected through in-depth interviews and observations at several waqf institutions. Results: The findings indicate that although the Millennial Waqf Institution in Bogor City has succeeded in implementing PSAK 112, it still encounters difficulties, especially in terms of understanding the standards and limitations of technological infrastructure. These findings suggest that increased training and strengthened infrastructure are necessary to support broader and more effective implementation. Conclusion and suggestion: The implication of this study highlights the importance of a more inclusive and comprehensive strategy in implementing PSAK 112, which not only enhances transparency and accountability but also strengthens public trust in the management of waqf in Indonesia.
Effectiveness And Innovation Of Village Treasury Land Management In Improving The Welfare Of Orphans: A Case Study Of Sidomulyo Village, Jember Regency Faisol, Noga Riza
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 7 No. 2 (2026): (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.v7i2.186

Abstract

ABSTRACT Introduction: This study aims to analyze the effectiveness of Village Treasury Land (TKD) management in improving the welfare of orphans in Sidomulyo Village, Silo District, Jember Regency. The research uses a descriptive qualitative approach with a case study method. Data was collected through observation, in-depth interviews, and documentation, then analyzed using the Miles and Huberman model with a source triangulation technique to ensure the validity of the data. The results of the study showed that TKD management was carried out transparently through an annual lease auction system that generated Village Original Income (PAD) of Rp212,500,000 per year. All of these results were allocated 100% to orphan welfare programs with a composition of 50% consumptive, 25% educational, and 25% productive. The effectiveness of the program has been proven to be high, as shown by the reduction in the dropout rate from 8 cases (2022) to 1 case (2025), as well as the fulfillment of the basic needs of 161 orphans. Obstacles in the management of productive funds are overcome through institutional innovation in the form of the formation of cooperatives that manage productive businesses. Methods: The research employs a descriptive qualitative approach with a case study method. Data were collected through observation, in-depth interviews, and documentation, andanalyzed using the Miles and Huberman model, with source triangulation applied to ensuredata validity. Results: The results indicate that TKD management is conducted transparently through an annual leaseauction system, generating Village Original Revenue (PAD) amounting to IDR 212,500,000per year. The entire revenue is allocated 100% to orphan welfare programs, with acomposition of 50% for consumptive needs, 25% for education, and 25% for productivepurposes. The program demonstrates a high level of effectiveness, as evidenced by asignificant reduction in school dropout cases from 8 cases in 2022 to 1 case in 2025, as well as the fulfillment of basic needs for 161 orphans Conclusion and suggestion: Challenges in managing productive funds were addressed through institutional innovation by establishing a cooperative that managesproductive business activities. This study concludes that TKD management based on the principles of trust (amanah) andjustice is not only socially effective but also capable of creating a sustainable economicempowerment model for vulnerable groups

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