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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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Shariah Compliance and Amanah as Drivers of Member Satisfaction Muchamad Iqbal Fatah; Nur Asnawi; Vivin Maharani Ekowati
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.v8i1.246

Abstract

Introduction: Islamic cooperatives (KSPPS/BMT) operate under the dual mandate of financial intermediation and adherence to Islamic principles. Despite their rapid growth in Indonesia, empirical evidence on how Shariah compliance and the prophetic value of Amanah (trustworthiness) jointly shape service quality and member satisfaction remains limited. Objective: This study examines the direct and indirect effects of Shariah compliance and Amanah on member satisfaction at KSPPS BMT UGT Nusantara, with Service Quality as a mediating variable. Methodology: A quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) was applied to survey data collected from 400 members across 52 branches. Instruments measuring Shariah Compliance (16 items), Amanah (5 items), Service Quality (18 items), and Member Satisfaction (15 items) were validated using SmartPLS 4.0. Results: Shariah Compliance significantly influences both Service Quality (β = 0.440) and Member Satisfaction (β = 0.106), while Amanah positively affects Service Quality (β = 0.278) and Member Satisfaction (β = 0.107). Service Quality is the strongest direct predictor of Member Satisfaction (β = 0.508). Indirect effects confirm Service Quality mediates both Shariah Compliance→Member Satisfaction (β = 0.224) and Amanah→Member Satisfaction (β = 0.141) pathways. All constructs demonstrate sound reliability (Cronbach's α ≥ 0.794) and validity (AVE ≥ 0.506, HTMT < 0.65). Conclusion: Embedding Shariah values and Amanah in institutional practice substantially improves service quality, which in turn elevates member satisfaction. These findings offer practical guidance for cooperative managers and policymakers seeking to strengthen Islamic microfinance performance.
Enhancing Accountability through Artificial Intelligence: Evidence from Islamic and Conventional Banking Customers Rusmini Creative; Faried Kurnia Rahman; Umi Suswati Risnaeni
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.v8i1.184

Abstract

Artificial intelligence (AI) has significantly reshaped the banking industry and is increasingly important in influencing perceived accountability. Nevertheless, perceptions of accountability are not identical. Customers of Islamic banks are more likely to associate accountability with adherence to Sharia principles, ethical values, and fairness, whereas customers of conventional banks tend to focus more on system efficiency, reliability, and technological performance. This study analyses how AI-driven features affect accountability based on survey data. Furthermore, it also examines if Islamic banking customers affects perceived accountability.
Understanding Future Taxpayer Compliance: The Role of Religiosity and Tax Knowledge Muhammad Asmeldi Firman; Farhanah; Erina Maulidha
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.v8i1.189

Abstract

Introduction: This study aims to test the effect of religiosity and tax knowledge on taxpayer compliance from the prospective taxpayer. Prospective taxpayers are potential future taxpayers who have had subjective tax obligations since birth but do not yet have a tax object, so they do not yet have tax obligations. Method: This research is a quantitative associative study using the SPSS 25 application for data processing. Data collection was carried out by distributing questionnaires online with a purposive sampling technique and obtaining a sample of 113 respondents. Results: The findings reveal that religiosity and tax knowledge significantly influence future taxpayer compliance among prospective taxpayers. Religiosity functions as a strong internal moral control that encourages voluntary compliance based on ethical and spiritual values, while tax knowledge enhances awareness, confidence, and understanding of tax obligations. The study also identifies the phenomenon of “Taxation as a Spiritual Duty” and highlights the emergence of “Transformative Tax Literacy” among highly educated young prospective taxpayers. Conclusion and suggestions: This study concludes that future taxpayer compliance is shaped by the interaction between moral-spiritual values and cognitive understanding. Religiosity encourages taxpayers to perceive tax compliance as both a civic and spiritual responsibility, whereas tax knowledge promotes voluntary compliance through awareness and critical understanding rather than fear of sanctions. The study recommends strengthening tax education among prospective taxpayers by emphasizing not only technical tax knowledge but also the ethical and social values of taxation. In addition, improving transparency and accountability in tax management is essential to maintain public trust and encourage voluntary compliance.
Analysis of the Effectiveness of Zakat Management in Poverty Alleviation: A Comparative Study of Indonesia and Malaysia Siti Maulidia; Siti Nur Latifah; Raihan Nasir
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.v8i1.198

Abstract

Introduction: This study aims to analyze the effectiveness of zakat fund management in reducing poverty in Indonesia and Malaysia during the 2015–2025 period. The study is motivated by a theoretical gap regarding the role of zakat as an instrument for poverty alleviation, which in practice shows different results across countries. Methods: This research employs a quantitative approach using linear regression analysis with the assistance of the EViews application. The regression estimation method applied in this study is the Ordinary Least Square (OLS) method. The data used in this study consist of secondary data on zakat collection and poverty levels in Indonesia and Malaysia during the observation period. Results: The results show that zakat in Indonesia has a negative and significant effect on poverty, while in Malaysia zakat has a negative but insignificant effect on poverty. Based on the R-square value, zakat management in Indonesia is more effective in reducing poverty than in Malaysia. These findings indicate that the optimization of productive zakat distribution is able to improve community welfare more effectively. Conclusion and suggestion: Zakat institutions should strengthen productive zakat programs, improve management efficiency, and enhance collaboration with relevant stakeholders to maximize the role of zakat in poverty reduction. Future research may include additional variables and broader country coverage to provide more comprehensive results.
Artificial Intelligence Readiness, Digital Infrastructure, and Sustainable Profitability: Evidence from Bank Syariah Indonesia Mohammad Hatta Fahamsyah; Dian Sulistyorini Wulandari; Muhammad Najamuddin Dwi Miharja; Listian Indriyani Achmad; Nizar Febriana; Rifki Saputra
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.v8i1.212

Abstract

Introduction: The rapid advancement of Artificial Intelligence (AI) and digital transformation has significantly reshaped the Islamic banking industry, requiring financial institutions to strengthen technological capabilities while maintaining sustainable performance. This study aims to examine the effects of Artificial Intelligence Readiness and Digital Infrastructure on the Profitability of Islamic Commercial Banks in Indonesia, with Sustainability Performance serving as a mediating variable. Methods: This study employs a quantitative explanatory research design using secondary panel data collected from the Annual Reports, Sustainability Reports, and audited financial statements of Islamic Commercial Banks in Indonesia during the 2020–2025 period. Artificial Intelligence Readiness, Digital Infrastructure, and Sustainability Performance are measured using disclosure indices developed through content analysis, while Profitability is measured using Return on Assets (ROA). The data are analyzed using panel regression and mediation analysis. Results: The findings indicate that Artificial Intelligence Readiness and Digital Infrastructure positively influence Sustainability Performance. Furthermore, Artificial Intelligence Readiness, Digital Infrastructure, and Sustainability Performance have positive and significant effects on profitability, indicating that sustainability performance partially mediates the relationship between digital capabilities and financial performance. These findings demonstrate that technological readiness and digital infrastructure contribute to improving operational efficiency, governance quality, and the long-term financial performance of Islamic Commercial Banks. Conclusion and Suggestion: The study concludes that integrating AI readiness with robust digital infrastructure supports sustainable profitability through improved sustainability performance. Islamic Commercial Banks are therefore encouraged to strengthen investments in AI technologies, digital infrastructure, and sustainability initiatives as integrated strategic priorities. Future research is recommended to expand the observation period, include cross-country Islamic banking data, and incorporate additional variables such as digital innovation capability, cybersecurity readiness, and corporate governance to provide a broader understanding of sustainable digital transformation in the Islamic banking sector.
Halal Washing in Digital Marketing of Sharia-Compliant Fintech: Content Deconstruction and Consumer Complaints Muhamad Masrur; Maghfur; Susminingsih; Khairul Anwar
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.v8i1.226

Abstract

Introduction: This research deconstructs halal washing practices in digital marketing of six OJK-licensed sharia-compliant P2P lending fintech platforms in Indonesia. Deconstruction is necessary because existing studies analyze gaps in sharia compliance from either marketing content or consumer complaints separately, never simultaneously, so the mechanism linking symbolic sharia claims to documented consumer losses has not yet been empirically mapped. Methods: Qualitative Content Analysis (QCA) with critical-interpretive paradigm was applied to 799 coding units from two corpora: 412 units of digital marketing content and 387 units of consumer complaints (January 2022–December 2024), using an 8-dimension/31-code codebook (Cohen's Kappa κ = 0.74). Derridean Deconstruction and Signaling Theory serve as dual epistemological frameworks. Results: a. A three-level halal washing typology was identified: Symbolic-Visual (65.8% of content), Terminological (78.4%), and Authoritative (38.1%), each confirmed by directly correlated consumer complaints, b. Sharia différance proven empirically: 0% of content provided publicly accessible contract documents or DPS reports, c. Empty signaling market confirmed: signal costs far lower than actual compliance costs, causing all sharia signals including DPS endorsements to lose informative function. d. A Digital Halal Washing Reproduction Cycle Model was constructed through four structural mechanisms: information asymmetry, digital oversight deficit, visual-symbolic heuristics, and asymmetric economic incentives. Conclusion and suggestion: This study concludes that halal washing in Indonesian sharia fintech digital marketing is a systemic phenomenon in which symbolic sharia claims are not consistently supported by substantive compliance, creating a gap between marketing narratives and consumer experiences. By integrating Derridean Deconstruction and Signaling Theory, this study extends the concept of halal washing and proposes a three-level typology comprising symbolic-visual, terminological, and authoritative halal washing. The findings imply that OJK and DSN-MUI should establish explicit standards and periodic audits for digital sharia marketing claims to strengthen consumer protection and industry credibility. Future studies are encouraged to examine halal washing across other Islamic financial sectors and different regulatory contexts to validate and refine the proposed conceptual framework.
Integrating Yusuf Al-Qaradawi’s Concept of Maqasid Zakat with the Maqasid al-Muʿāmalāt al-Māliyyah for the Development of Islamic Economics Hambari; Qurroh Ayuniyyah; Hilman Hakiem; Fithriyyah Shalihati; Mohammad Hidir Baharudin
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.v8i1.227

Abstract

This study explores the integration of Yusuf al-Qaradawi’s concept of maqāṣid al-zakāt with the objectives of maqāṣid al-muʿāmalāt al-māliyyah as a unified framework for advancing Islamic economics. Al-Qaradawi emphasizes zakat not only as an act of worship but as a dynamic socio-economic tool that aims to eliminate poverty, ensure equitable wealth distribution, and promote social solidarity. Meanwhile, Islamic financial transactions rooted in maqāṣid al-sharīʿah prioritize ethical principles such as justice, wealth preservation, transparency, and risk-sharing. Through a qualitative conceptual analysis using thematic synthesis and comparative ijtihād, this research reveals that both systems share a mutual aim: achieving public welfare (maṣlaḥah). The convergence of these maqāṣid enables a comprehensive model that combines redistributive mechanisms (zakat) with productive instruments (Islamic finance). This model addresses critical challenges in Muslim societies such as poverty, underdevelopment, and inequality, while aligning Islamic economics with sustainable development goals (SDGs). The study proposes practical collaboration between zakat institutions and Islamic financial entities and highlights the significance of ethical reintegration in financial design. By adopting Al-Qaradawi’s purposive jurisprudence, this research offers a transformative framework for Islamic economic development that balances legal compliance, spiritual obligation, and social justice.
Capital Intensity And Asset Efficiency In Regional Islamic Banks: Evidence From Bank BJB Syariah Nanik Eprianti; Mohamad Andri Ibrahim; Yayat Rahmat Hidayat; Popon Srisusilawati; Aam Slamet Rusydiana
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.v8i1.231

Abstract

Introduction: Bank BJB Syariah, as a regional Islamic financial institution, continues to face challenges in maximizing financial performance, particularly in optimizing asset utilization to support product sales. This study aims to investigate the impact of Capital Intensity Ratio (CIR) a key economic metric measuring capital efficiency in generating productive assets on the asset growth of Bank BJB Syariah over the period 2009–2024. Methods: This research applies a quantitative descriptive approach using annual financial data from 2009 to 2024. The empirical analysis is conducted using simple linear regression, incorporating classical assumption testing, a partial t-test, and the coefficient of determination to evaluate the significance and strength of the relationship between CIR and asset value. Results: Findings reveal that CIR has a positive and significant effect on asset performance, with the coefficient of determination indicating that CIR contributes 56.7% to the total variation in asset growth. Conclusion And Suggestion: The results highlight Bank BJB Syariah’s ability to manage capital effectively, leading to enhanced asset productivity, profitability, and competitive positioning within the Islamic banking sector. It is suggested that the bank maintains and further optimizes its capital utilization strategies to support sustained long-term financial performance.
Empowering Productive Zakat through Capability Building for the Improvement of the Welfare of Mustahik (Case Study at the Cirebon City and Regency Baznas) Dody Dahwana Putra; Achmad Kholiq; Abdul Aziz; Ayus Ahmad Yusuf
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.v8i1.248

Abstract

Introduction: Productive zakat has increasingly become an important instrument for poverty alleviation by transforming the role of zakat from consumptive assistance into a sustainable empowerment mechanism. The success of productive zakat programs depends not only on the provision of business capital but also on strengthening the capabilities of mustahik to improve their entrepreneurial competence, financial management, and economic independence. This study aims to analyze the empowerment of productive zakat through capacity strengthening in improving the welfare of mustahik at the National Amil Zakat Agency (BAZNAS) of Cirebon City and Cirebon Regency. Methods: This study employed a qualitative case study approach. Data were collected through in-depth interviews, observation, and documentation involving BAZNAS administrators, program facilitators, and productive zakat beneficiaries. The collected data were analyzed using the interactive model of data analysis, including data reduction, data display, and conclusion drawing to identify patterns of empowerment and their implications for mustahik welfare. Results: The findings indicate that productive zakat contributes positively to improving the economic welfare of mustahik through business capital assistance accompanied by entrepreneurial mentoring, financial literacy, and capacity-building activities. Strengthened capabilities enable beneficiaries to enhance business productivity, increase household income, and gradually achieve greater economic self-reliance. Nevertheless, differences in mentoring intensity, managerial capacity, and market accessibility remain challenges affecting the sustainability of productive zakat outcomes. Conclusion and Suggestion: The study concludes that strengthening the capabilities of mustahik is a fundamental component in optimizing the effectiveness of productive zakat programs. Sustainable mentoring, entrepreneurship development, and collaboration among stakeholders should be enhanced to maximize the long-term impact of zakat empowerment programs and support the transformation of mustahik into economically independent members of society
Cash Waqf and Religious Moderation: A New Path To Strengthen Pancasila Values Among Indonesian Muslim Youth Muhammad Syukri Albani Nasution; Budi Harianto; Fauzi Arif Lubis; Wulan Dayu; Imam El Islamy; Bambang Lesmono; Malkan Yahya Abdillah; Rudy Rifalgi
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.v8i1.251

Abstract

Introduction: Cash waqf has developed as an important instrument in Islamic social finance that connects religious commitment with socioeconomic empowerment. However, previous studies have mainly focused on cash waqf as a philanthropic and financial mechanism, while its role in strengthening civic values and social cohesion among Muslim youth remains limited. This study aims to examine how cash waqf management contributes to religious moderation and strengthens Pancasila values among Indonesian Muslim youth. Methods: This research employs a qualitative approach using in-depth interviews involving 68 participants from North Sumatra, Jakarta, Yogyakarta, and South Sulawesi. Data were analyzed through thematic analysis to identify patterns related to cash waqf practices, religious moderation, and civic values. Results: The findings reveal that cash waqf functions not only as a charitable instrument but also as a form of faith-based civic engagement that transforms religious values into socioeconomic actions. Religious moderation plays an important role in ensuring inclusive, transparent, and socially responsible waqf management. Furthermore, this study introduces the Faith-Based Civic Economy model, explaining how cash waqf can strengthen civic identity and social solidarity among Muslim youth. Conclusion and suggestion: The study concludes that productive cash waqf provides a strategic pathway for integrating Islamic social finance with Pancasila values through justice, welfare, and collective responsibility. Therefore, waqf institutions and policymakers should strengthen youth-oriented waqf programs, improve professional governance, and develop innovative cash waqf management strategies to achieve sustainable social empowerment.

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