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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 181 Documents
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Formulating a Management Maturity Model for Zakat Institutions Using an Organizational Governance Approach Achmad Zaki; Qurroh Ayuniyyah; Ahmad Juwaini; Hambari; Didin Hafidhuddin
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.216

Abstract

This study aims to develop a comprehensive reference framework for assessing the management maturity level of zakat institutions using an organizational governance approach grounded in ISO 37000:2021 (Governance of Organizations) and ISO 37004:2023 (Guidance for Sustainable Governance). Despite zakat’s enormous potential in Indonesia, estimated at IDR 216.54 trillion or 1.75% of GDP, actual collection remains below 10% of this potential. A significant contributing factor is the limited maturity of governance and management practices within zakat institutions. This study employs a sequential mixed-methods design consisting of three integrated stages: a comprehensive desk study and literature review, Focus Group Discussions (FGDs) with 25 practitioners and stakeholders from various LAZ institutions supplemented by semi-structured expert interviews, and the application of the Multi-Stage Weighted Index (MSWI) method. The resulting framework comprises eight governance principles, fifteen dimensions, thirty-four variables, and eighty-three indicators, each evaluated across a six-level maturity scale from Undefined (Level 0) to Optimizing (Level 5). The eight principles, Purpose (21%), Leadership (19%), Risk Governance (13%), Stakeholder Engagement (11%), Accountability (11%), Data and Decision (10%), Viability and Performance Over Time (8%), and Social Responsibility (8%), were weighted through expert consensus. The model produces a composite maturity index scored from 0 to 5, offering broader governance coverage than existing frameworks and providing a standardized, replicable assessment tool applicable across both BAZNAS and LAZ institutions.
Integrative Spiritual-Economic Model in Community Empowerment Based on Micro Waqf Bank at Fajar Pelita Harapan Islamic Boarding School Mohd Winario; Zubaidah Assyifa; Rahmawati Rahmawati; Merry Meilany; Nilam Erman; Henry Martin Adriansyah
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.203

Abstract

Introduction: Islamic boarding schools are traditional Islamic educational institutions that have an important role in the educational, social and economic development of society in Indonesia. This study aims to analyze the sharia-based community economic empowerment model through the Fataha Micro Waqf Bank (BWM) at the Fajar Pelita Harapan Islamic Boarding School in Maredan Village, Tualang District. Methods: The study used a qualitative descriptive approach involving 30 informants consisting of Islamic boarding school administrators, BWM Fataha managers, and the surrounding community as financing program customers. Data were obtained through in-depth interviews, observation, and documentation through the stages of data reduction, data presentation, and conclusion drawing. Results: The results show that the implemented empowerment model is integrative by combining Islamic microfinance, spiritual guidance, business mentoring, and group strengthening through the kumpi system. This program is able to increase access to business capital, strengthen community economic independence, improve Islamic financial literacy, and empower women as micro-entrepreneurs. In addition, the Islamic boarding school plays a role as a center for social capital and community moral development. However, the program still faces obstacles such as low entrepreneurial literacy, limited business innovation, and limited mentoring resources. This research shows that Islamic boarding schools have strategic potential as centers for sustainable sharia-based community economic empowerment Conclusion and suggestion: This study shows that the sharia-based community economic empowerment model implemented by the Fataha Micro Waqf Bank (BWM) in the Fajar Pelita Harapan Islamic Boarding School environment uses an integrative approach that combines sharia microfinance, spiritual guidance, business mentoring, and strengthening group solidarity through the kumpi system.
The Epistemological Transformation of Bahtsul Masail in Addressing Women's Economic Rights: From Classical Fiqh Authority to the Maqashid Syariah Approach Imam Syarbini; Asmawi; Kojin
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.206

Abstract

Introduction:This study examines the epistemological transformation of Bahtsul Masail in responding to contemporary gender and equality issues within Muslim societies. It aims to explore how the traditional pesantren-based legal deliberation mechanism shifts from a predominantly textual and fiqh-oriented approach toward a maqashid al-shariah-based framework that is more responsive to contemporary social realities. Design/methods/approach – This research employs a qualitative library research method. Data were collected from classical and contemporary fiqh literature, documented Bahtsul Masail decisions, and scholarly works on gender studies, Islamic law, and maqashid al-shariah. The data were analyzed using a descriptive-analytical approach to identify patterns of epistemological change in Islamic legal reasoning. Findings – The study reveals three major transformations in the epistemology of Bahtsul Masail: (1) the expansion of legal reasoning sources beyond classical fiqh texts, (2) the incorporation of multidisciplinary perspectives, including social and gender studies, and (3) the strengthening of maqashid-based principles such as justice (al-‘adl), public welfare (maslahah), and human dignity (karamah al-insan). These developments enable more contextual and adaptive legal responses to contemporary gender-related issues while maintaining Islamic normative foundations. Research implications/limitations – The study is limited to textual and documentary sources and does not examine the practical implementation of Bahtsul Masail decisions in pesantren communities. Future empirical studies are needed to assess their social impact and effectiveness. Originality/value – This study offers a novel perspective by conceptualizing the transformation of Bahtsul Masail as an epistemological shift toward maqashid-oriented legal reasoning. It contributes to the discourse on Islamic legal reform and demonstrates the potential of pesantren institutions to address contemporary challenges related to gender and equality.
Beyond Islamic Finance: Reconstructing Islamic Socioeconomic Thought for Indonesian MSMEs through Decolonial Perspectives Ahmad Syaichoni; Rifki Sahara
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.208

Abstract

Indonesia holds the largest Muslim population in the world, yet its Islamic economy remains defined almost entirely through banking and financial industry metrics. Islamic banking assets surpassed IDR 1,050 trillion by early 2026, but market share stayed near 7.5 to 8 percent, a gap that widens further once financial literacy and regulatory barriers facing MSMEs enter the picture. This paper argues that Indonesian Islamic economics suffers from a financialization tendency inherited from its own unexamined epistemological history, one that measures success through asset growth rather than through maqasid al-shariah's original concern with removing harm and drawing benefit at the community level. Using qualitative library research combined with critical discourse analysis, and drawing selectively on prior fieldwork among thirty Muslim MSME producers in Tulungagung Regency, this study builds its argument around four interlocking pillars: decolonial Islamic thought, a reworked reading of maqasid as a socioeconomic ethic rather than a compliance checklist, indigenous Islamic economic practice, and the lived rationality of Indonesian Muslim society. Findings show a persistent disconnect between formal Islamic finance discourse and gotong royong-based economic practice, which survives strongly at the community level but rarely enters policy vocabulary on its own terms except when mined for product design. Fieldwork illustrations, including informal credit extended during Ramadan without a formal contract, demonstrate maqasid functioning directly at the grassroots without institutional mediation. The paper contributes a reorientation toward community-grounded Islamic economic scholarship, treating indigenous practice as primary analytical data rather than an ethnographic supplement, and calls for future empirical work testing this reorientation beyond a single regency.
Z-Mart Program Strategy in Increasing Mustahik Economic Independence at BAZNAS Riau Province Silawati; Aslati; Khairunnas Jamal; Mochammad Novendri S
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.210

Abstract

The productive zakat-based economic empowerment program continues to be developed as an instrument for transforming mustahik from aid recipients to independent business actors. However, the effectiveness of this kind of program is not enough to measure the increase in income alone, but also from the program's ability to build sustainable economic independence. This study aims to analyze the strategy of the Z-Mart Program of BAZNAS Riau Province in increasing the economic independence of mustahik, as well as identifying achievements, obstacles, and patterns of strengthening programs at the micro business level. The research uses a qualitative approach with the type of field research. Data was collected through in-depth interviews, observations, and documentation of mustahik beneficiaries, program managers, and companions in Pekanbaru City and Kampar Regency, then analyzed thematically through the stages of reduction, categorization, and data interpretation. The results of the study show that the Z-Mart strategy is carried out through mustahik selection, productive business capital assistance, stall rebranding, and business management assistance. This program has been proven to increase stock availability, business turnover, and mustahik ability to meet basic household needs. However, the economic independence of mustahik has not been fully formed because it is still hampered by the culture of kasbon, weak financial literacy, limited assistance, and lack of business expansion. These findings confirm that the success of productive zakat is determined not only by the distribution of capital, but also by the intensity of assistance and strengthening micro business governance
A Collaborative Governance Model to Prevent and Reduce Early Muslim Divorce through Islamic Economic Empowerment and Family Financial Resilience in the Horseshoe Region: A Maqashid al-Shari'ah Perspective Muzayyanah; Iffatin Nur; Dede Nurrahman
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.224

Abstract

Purpose – This study aims to formulate a collaborative governance model for the prevention and mitigation of early divorce among Muslim families in the Tapal Kuda region of East Java through the perspective of Maqashid al-Syari’ah as developed by Jamaluddin Athiyyah. The increasing rate of marital instability and early divorce has become a critical social issue that threatens family resilience and the achievement of Islamic family welfare. This study argues that collaborative governance involving multiple stakeholders can strengthen family resilience and reduce divorce risks through an integrated and value-based approach. Design/methods/approach – This research employs a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and document analysis involving religious affairs offices, religious courts, local governments, Islamic organizations, community leaders, marriage counselors, and affected families in the Tapal Kuda region. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing, while the analytical framework was based on collaborative governance theory and Jamaluddin Athiyyah’s Maqashid al-Syari’ah. Findings – The study reveals that effective divorce prevention requires collaborative engagement among governmental, religious, and community institutions. The collaborative model contributes to strengthening five dimensions of family resilience: religious, educational, economic, social, and psychological resilience. The implementation of premarital education, family counseling, economic empowerment, and community-based mediation significantly enhances family stability and aligns with the maqashid objectives of preserving religion (hifz al-din), family lineage (hifz al-nasl), intellect (hifz al-‘aql), wealth (hifz al-mal), and human dignity (hifz al-karamah). Research implications/limitations – The findings are limited to the socio-cultural context of the Tapal Kuda region and may not be fully generalizable to other regions with different demographic characteristics. Originality/value – This study offers a novel integration of collaborative governance and Jamaluddin Athiyyah’s Maqashid al-Syari’ah framework as a comprehensive strategy for strengthening Muslim family resilience and addressing early divorce through multi-stakeholder cooperation.
The The Effect of Muslim Friendly Tourism (MFT) on the Number of Foreign Tourists Ahmad Yunadi; Defia Ifsantin Maula; Ridho Satria Harahap
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.188

Abstract

Introduction: This research discusses the effect of Muslim-Friendly Tourism (MFT) on the number of foreign tourists. MFT indicators are selected by the Global Muslim Travel Index (GMTI) variables which is published by Mastercard-Crescent Rating every year. From the GMTI variable, five MFT indicators variables were taken in the period 2015 to 2019. Methods: The study sampled 63 countries listed in the Global Muslim Travel Index (GMTI) continuously over a five-year period, from 2019 to 2023, resulting in 315 observational data sets. The analytical tool used in this study was panel data regression using Stata-17 software. Results: The results found thera are two of the five selected GMTI independent variables partially has a significant effect on the number of foreign tourists. The two variables are Safe Travel Environment (X1) with a coefficient value of - 0.41534, and Dining Options and Assurance (X2) with the coefficient value of 0.137116. Conclusion and suggestion: The five selected independent variables did not have a significant partial effect on foreign tourist visits, although they simultaneously showed a significant effect. This result supports the findings of previous research, which also showed that the selected variables did not have a significant effect in OIC countries. This is in contrast to Asia Pacific countries, where several variables had a significant effect. Keywords: Tourism, Muslim, GMTI
Entrepreneurial Intention of Gen Z: A Theory of Planned Behavior Perspective Mai Simahatie; Iskandar; Jamaluddin; M. Saleh
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.214

Abstract

The increasingly dynamic and competitive global labor market requires young generations not only to seek jobs but also to create them through entrepreneurship. Generation Z (Gen Z), born between the late 1990s and early 2010s, is recognized for its digital literacy, creativity, and adaptability; however, many still lack strong entrepreneurial intentions. This study investigates the factors influencing Gen Z’s intention to become entrepreneurs using the Theory of Planned Behavior (TPB). Employing a quantitative approach, 140 respondents were selected using the indicator-based sampling method of Hair et al., and data were analyzed through Structural Equation Modeling (SEM) using WarpPLS. The results reveal that attitude toward behavior does not significantly affect entrepreneurial intention (β = 0.06, p > 0.05), while subjective norms (β = 0.22, p < 0.01) and perceived behavioral control (β = 0.63, p < 0.01) show significant positive effects. Furthermore, intention significantly influences entrepreneurial behavior (β = 0.52, p < 0.01). These findings highlight the critical roles of social influence and self-efficacy in shaping Gen Z’s entrepreneurial aspirations. The study contributes valuable insights for educators, policymakers, and industry practitioners to design more targeted entrepreneurship programs that align with the psychological and motivational characteristics of young generations in achieving Sustainable Development Goals.
Integration Of Productive Zakat And Sustainable Development Goals (SDGs) In Community-Based Poverty Reduction: : A Study Of Baznas Bondowoso Zakat Village And Baznas Jember SDGs Village Abdul Wasik
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.239

Abstract

Introduction: Poverty remains a major challenge to global and national development, requiring a multidimensional and sustainable approach. From an Islamic economic perspective, productive zakat is an Islamic Social Finance instrument with significant potential in supporting poverty alleviation and community empowerment. This study aims to analyze the contribution of productive zakat to the achievement of the Sustainable Development Goals (SDGs) through a community-based empowerment model in the Zakat Village of BAZNAS Bondowoso and the SDGs Village of BAZNAS Jember. This study aims to analyze the contribution of productive zakat to the achievement of Sustainable Development Goals (SDGs), identify community-based community empowerment mechanisms applied in the BAZNAS Bondowoso Zakat Village and the BAZNAS Jember SDGs Village, and formulate a model for integrating productive zakat and SDGs based on Good Community Governance as an approach to sustainable Islamic economic development. The research used a qualitative approach with a multiple case study method. Data were obtained through in-depth interviews, participant observation, and documentation studies, analyzed using the Miles, Huberman, and Saldaña model. The results of the study show that productive zakat contributes significantly to the achievement of SDGs, especially SDGs 1 (No. Poverty), SDGs 2 (Zero Hunger), SDGs 3 (Good Health and Well-being), SDGs 4 (Quality Education), and SDGs 8 (Decent Work and Economic Growth). This success is supported by community governance that positions the community as the subject of development through participation, transparency, accountability, and ongoing mentoring. This research offers a Productive Zakat- SDGs Integration Model Based on Good Community Governance as a new approach in the development of sharia economics that is oriented towards strengthening the intellectuality, spirituality, integrity, and economic independence of the community.
Developing a Digital and Maqasid-Based Waqf Governance Framework: A Systematic Literature Review Muhammad Syahrullah; Muhammad Lisman
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 8 No. 1 (2026): September
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.v8i1.241

Abstract

Introduction: In order to improve waqf institutions' sustainability, accountability, and openness, good corporate governance, or GCG, has become essential. Despite the increasing amount of research, the studies that have already been done are still dispersed and mainly concentrate on specific aspects of governance rather than offering an integrated framework that takes stakeholder viewpoints, digital transformation, and Islamic values into account. The objective of this study is to provide a thorough conceptual framework and conduct a methodical evaluation of the literature on GCG in waqf organizations. Methods: The PRISMA 2020 guidelines were followed in this study's Systematic Literature Review (SLR). Using predetermined inclusion and exclusion criteria, pertinent papers published between 2016 and 2026 were extracted from the Scopus database. To find governance themes and synthesize conceptual links, the chosen studies were examined using grounded theory methodologies that included open coding, axial coding, and selective coding. Results: Governance Principles, Islamic Governance, Digital Governance, Stakeholder Governance, and Governance Outcomes are the five fundamental components of governance that were recognized by the review. The results show that while emerging themes like digital governance, artificial intelligence, blockchain, and maqasid al-shariah have grown in significance in boosting institutional performance and public trust, transparency and accountability continue to be the predominant governance principles. An Integrated Good Corporate Governance Framework for Sustainable Waqf Institutions, which blends traditional governance concepts with Islamic ethical values, digital innovation, stakeholder involvement, and sustainability, is the outcome of the synthesis. Conclusion and suggestion: The theory and practice of waqf governance are advanced by this study's comprehensive governance structure. Future studies should use quantitative or mixed-method approaches to experimentally validate the suggested framework in various institutional and national contexts.

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