cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Villatus Sholikhah
Contact Email
villatus.sholikhah@gmail.com
Phone
+6289699565607
Journal Mail Official
lantaburesiaialqodiri@gmail.com
Editorial Address
https://lan-tabur.unikhams.ac.id/index.php/LT/edtorialteam
Location
Kab. jember,
Jawa timur
INDONESIA
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 156 Documents
 12   13   14   15   16 
Analysis of Determinants of Sustainability of Islamic Banks in Indonesia with Islamicity Financial Performance Index as an Intervening Variable Windari Windari; Saparuddin Siregar; 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 Azy Athoillah Yazid; Moch Mahsun; Raihan Nasir
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 Laily Rosyidi; 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 Noga Riza Faisol
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
PENGARUH KUALITAS PRODUK, KUALITASiPELAYANAN DAN HARGA TERHADAP LOYALITAS PELANGGAN PADA MIE GACOAN CABANG JEMBER Farida Umi Choiriyah; Khittah Ashilah; Wahyu Frastiyo
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 6 No. 2 (2025): Maret
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.v6i2.196

Abstract

Mie Gacoan is the first food outlet in Indonesia to serve a noodle menu with a spicylevel that can be adjusted. One of its branches is in the city of Jember which has received apositive response from the community, where since the grand opening until now it is alwayscrowded with customers. The purpose of this study is to test and analyze partially andsimultaneously the effect of product quality, service quality and price on customer loyalty.The method used is descriptive quantitative, with ex post facto research type. The populationin this study is an unlimited number of Mie Gacoan Jember customers and a sample of 150loyal respondents, namely with the criteria of having bought Mie Gacoan products more thantwice. The data collection techniques used are observation and questionnaires. The dataobtained were then analyzed using multiple linear regression techniques. The results of thisstudy show that partially product quality has a positive and significant effect on customerloyalty, service quality has no effect on customer loyalty and price has a positive andsignificant effect on customer loyalty. The test simultaneously obtained the results of productquality, service quality and price simultaneously had a positive and significant effect oncustomer loyalty with a contribution of 37%.Keywords: product quality, service quality, price, customer loyalty
Financial Anxiety and the Adoption of Islamic Financial Services: A Behavioral Law and Psychology Perspective Didik Kusno Aji Nurgoho
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): SEPTEMBER (IN PROGRESS)
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.v8i1.145

Abstract

The regulation and development of Islamic financial services have largely been based on normative rational assumptions that position consumers as fully rational and autonomous decision-makers. This approach tends to overlook the psychological conditions under which economic decisions are made, particularly financial anxiety arising from economic uncertainty, financial pressure, and social risk. This study aims to examine how financial anxiety influences the adoption of Islamic financial services and to assess how this condition challenges the rationality assumption embedded in Islamic economic law. In addition, the study seeks to develop a conceptual framework of Islamic economic law informed by behavioral law and mental well-being, grounded in maqāṣid al-sharī‘ah. This research employs a qualitative normative–conceptual and analytical approach. The analysis draws on Islamic legal sources, including the Qur’an, Hadith, fiqh al-mu‘āmalāt, fatwas, and maqāṣid al-sharī‘ah literature, complemented by a systematic review of studies in economic psychology, behavioral finance, and Islamic economic psychology. Data are analyzed using qualitative content and thematic analysis. The findings indicate that financial anxiety significantly shapes individuals’ intentions and behaviors in adopting Islamic financial services, thereby challenging purely rational and normative regulatory assumptions. Integrating behavioral and mental well-being perspectives is essential for developing a more contextual, empathetic, and human-centered framework of Islamic economic law.
Challenges in the Implementation of Halal Regulations by Local Governments in Supporting the Growth of the Halal Industry: A Case Study of Kudus, Pati, and Jepara Regencies, Central Java. Muhaimin; Sirajul Munir; M. Rizky Tri Hartono
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): SEPTEMBER (IN PROGRESS)
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.v8i1.179

Abstract

ABSTRACT This study examines the challenges in the implementation of halal regulations by local governments in supporting the growth of the halal industry in the northern coastal region of Central Java, specifically in Kudus, Pati, and Jepara Regencies. Despite having strong potential in agriculture, fisheries, and processed food industries, these regions still exhibit a relatively low number of halal-certified products. If these challenges are not properly identified and systematically addressed, several consequences may arise, including limited access to domestic and international markets, declining consumer trust and product reputation, and constrained opportunities for sustainable halal industry development, potentially widening regional disparities. This research employs a qualitative field research approach to analyze the role of local governments and stakeholders in implementing halal product policies, as well as to identify practical challenges in the field. Data were collected through in-depth interviews, participatory observation, and documentation studies. The findings indicate significant variations in policy implementation across the three regencies, influenced by local regulations, government capacity, inter-agency coordination, and stakeholder participation. Moreover, a substantial gap between the large number of micro, small, and medium enterprises and those that have obtained halal certification reflects limited access to certification services, suboptimal institutional capacity, and weak stakeholder coordination. Additional constraints include the limited number of halal facilitators, complex administrative procedures, and low levels of halal literacy among business actors. These findings highlight the importance of strengthening institutional support, improving coordination, and developing more inclusive and adaptive halal policies to foster a sustainable halal ecosystem.
Enforcement-Prevention Asymmetry in State Financial Accountability: Empirical Evidence of Risk Management Decoupling with an Islamic Ethical Perspective Anggi Miharsa Putri; Rien Agustin Fadjarenie
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): SEPTEMBER (IN PROGRESS)
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.v8i1.180

Abstract

Introduction: Indonesia’s post-pandemic economy demands increasingly higher state financial accountability to safeguard public wealth (hifz al-mal); however, a paradox emerges as governance infrastructure becomes more comprehensive while the Corruption Perception Index declines and corruption cases have increased during 2020–2023. This study aims to analyze the effects of corruption control effectiveness, Government Internal Control System maturity, risk management, and internal auditor capability on state financial accountability through an Islamic ethical governance lens. Methods: A mixed-method convergent design was employed, combining quantitative panel data regression using the Fixed Effect Model on 81 ministries/agencies for the 2021–2024 period (N = 324) with qualitative analysis based on in-depth interviews with six key informants from key oversight institutions. Results: The findings indicate that internal auditor capability, internal control system maturity, and corruption control effectiveness have positive and significant effects on accountability, whereas risk management shows no significant effect. Qualitative results confirm the dominance of enforcement mechanisms and reveal that risk management practices remain siloed and compliance-driven, highlighting a phenomenon of ethical decoupling. Conclusion: These findings demonstrate an enforcement-prevention asymmetry, where mechanisms based on active monitoring and sanctions are more effective than preventive system-based approaches. From an ethical governance perspective, this condition reflects the limited internalization of accountability values such as amanah (trust), indicating that accountability remains externally driven resembling formal hisbah (external enforcement)—rather than intrinsically embedded. Strengthening public financial governance therefore requires not only formal institutional improvements but also the integration of ethical responsibility and anti-israf (anti-wastefulness) behavior to achieve more substantive and sustainable accountability.
Explaining Governance Failure in Islamic Microfinance Institutions: Integrating Risk Governance and Maqasid al-Shariah M Sholeh Wafie; Slamet Slamet; Khusnudin Khusnudin; Moch Mahsun
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): SEPTEMBER (IN PROGRESS)
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.v8i1.207

Abstract

Introduction: The sustainability of Islamic Microfinance Institutions (IMFIs) is threatened by a lack of governance. Previous research has addressed issues of financial performance and regulatory compliance largely at the expense of governance dynamics, organizational resilience, and Islamic ethical values. This research attempts to analyze governance failure by applying Risk Governance Theory, Shariah Governance, and Maqasid al-Shariah and aims to construct a Maqasid-Based Risk Governance Model. Methods: A qualitative multiple-case study design was conducted on BMT Global Insani and BMT Mitra Umat. Data collection consisted of semi-structured interviews, collection of internal documents, regulatory reports, and other supporting documents. Reflexive thematic analysis with methodological triangulation was used to analyze the data. Results: Two pathways of governance failure were identified: structural governance failure and governance erosion. Both pathways lead to the deterioration of organizational resilience. Evaluating the state of governance revealed poor governance integrity, ineffective participatory risk identification, insufficient adaptive risk mitigation, and deteriorating ethical leadership. To address these issues, a Maqasid-Based Risk Governance Model is proposed which combines the above elements and governance effectiveness. Conclusion and Suggestion: Governance failure in Islamic Microfinance Institutions transcends the domains of leadership, organizational culture, and accountability, and adaptive governance capability. The model addresses the gap in governance scholarship by incorporating Maqasid al-Shariah as the primary strategic governance concern and providing tailored recommendations for Islamic Microfinance Institutions, governance regulators, and Shariah Supervisory Boards. It is suggested that the model be quantitatively tested in multiple governance contexts.

Page 15 of 16 | Total Record : 156

 12   13   14   15   16 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2026): SEPTEMBER (IN PROGRESS) Vol. 7 No. 2 (2026): (March) Vol. 7 No. 1 (2025): September Vol. 6 No. 2 (2025): Maret Vol. 6 No. 1 (2024): September Vol. 5 No. 2 (2024): Maret Vol. 5 No. 1 (2023): September Vol. 4 No. 2 (2023): Maret Vol. 4 No. 1 (2022): September Vol. 3 No. 2 (2022): Maret Vol. 3 No. 1 (2021): September Vol. 2 No. 2 (2021): Maret Vol. 2 No. 1 (2020): September Vol. 1 No. 2 (2020): Maret Vol. 1 No. 1 (2019): September More Issue