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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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The Influence of Fraud Hexagon Theory Elements on Indications of Financial Statement Fraud in Construction Sector Companies Listed on the ISSI (2022–2025) Ilham Wisnu Herlambang; Agustina Mutia; Nurfitri Martaliah
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.v8i1.252

Abstract

Financial statement fraud remains a low-frequency but high-impact risk and is particularly relevant in construction companies whose long-term projects, large contract values, and complex revenue recognition create substantial reporting judgment. This study examines whether the six elements of Fraud Hexagon Theory stimulus, capability, collusion, opportunity, rationalization, and ego explain indications of financial statement fraud among construction companies listed in the Indonesia Sharia Stock Index (ISSI) during 2022–2025. Using an explanatory quantitative design, the study analyzes secondary data from annual reports and financial statements. Purposive sampling produced 14 firms and 56 balanced panel observations. Financial statement fraud is measured using the F-Score, while the hexagon elements are proxied by return on assets, director change, cooperation with government-project, ineffective monitoring, auditor change, and the frequency of CEO pictures. Panel regression using EViews 14 selects the Common Effect Model. The results show that financial target (β=3.1001; p=0.0008) and CEO-picture frequency (β=0.1084; p=0.0424) have positive and significant effects, whereas director change, government-project cooperation, ineffective monitoring, and auditor change are insignificant. The model is jointly significant (p=0.0169) with an adjusted R² of 17.16%. These findings suggest that pressure to achieve financial targets and managerial ego warrant greater attention in fraud-risk monitoring, even among firms that have passed sharia stock screening.
INTEGRATING PRODUCTIVE WAQF IN INDONESIA’S HEALTH SECURTY SYSTEM Ripki Mulia Rahman; Indupurnahayu; Qurroh Ayuniyyah; 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.v8i1.255

Abstract

This study aims to analyse productive waqf models and their integration with the health social security system in hospitals. The approach used is qualitative-descriptive with primary data obtained through interviews with waqf experts, BPJS experts, and hospital practitioners, as well as secondary data from relevant literature studies. The results show that the productive waqf model in the health sector consists of five main forms, namely: (1) waqf health facilities, (2) productive investment waqf for hospital financing, (3) cash waqf for health services, (4) partnership waqf (hybrid model), and (5) social-entrepreneurship waqf for health. The integration of productive waqf with the social health Security system is carried out through several schemes, including BPJS premium subsidies from waqf proceeds, financing of services not covered by BPJS, provision of waqf-based health facilities in partnership with BPJS, blended sharia finance that combines waqf funds, zakat, infaq, sadaqah, and BPJS, and the development of a waqf-based “BPJS Plus” concept. The results of the study show that the synergy between waqf institutions, BPJS, and hospitals can create a health financing system that is inclusive, sustainable, and in line with the principles of maqāṣid al-syarī‘ah, particularly in protecting life (ḥifẓ al-nafs).
Strengthening Regional Food Security through the Free Nutritious Meal Program in North Sumatra: An Analytic Network Process (ANP) Approach Riski Sahyuri; Maryam Batubara; Nur Ahmadi Bi Rahmani
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.v8i1.266

Abstract

ABSTRACTThe Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) has been positioned as a strategic government policy to strengthen food security in North Sumatra, yet little empirical work has ranked the many factors, constraints, and strategies that jointly determine its effectiveness. This study analyzes the priority of factors, constraints, and strategies for optimizing the MBG program as a food security strategy in North Sumatra Province. A qualitative approach was applied using the Analytic Network Process (ANP) to capture interdependence among clusters. Data were collected through in-depth interviews and pairwise-comparison questionnaires administered to nine purposively selected informants (three experts, three practitioners, three regulators) and processed with Super Decisions software. Results show that within the food security cluster, food availability (GM = 0.259) is the dominant priority; within the MBG program cluster, menu nutritional quality (GM = 0.294) ranks highest; within the human-resource cluster, manager competence (GM = 0.337) is most decisive; recipient-data accuracy (GM = 0.281) is the foremost constraint; and strengthening the local food supply chain (GM = 0.278) is the top-priority strategy. All clusters recorded a Kendall's Coefficient of Concordance of W = 1.000, indicating very high agreement among informants. These findings indicate that MBG's effectiveness as a food security strategy depends less on expanding coverage than on securing local food supply, safeguarding nutritional quality, strengthening managerial competence, and correcting recipient data, providing an empirical basis for food policy formulation in North Sumatra.
Digital Endorsement Effectiveness, Marketing Capability, and Product Quality as Drivers of Sustainable Skincare G2G Performance Sharon Estefania
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.v8i1.209

Abstract

Introduction: The swift expansion of the skincare sector in the digital age has heightened competitiveness and prompted businesses to implement digital tactics to enhance organizational effectiveness. This study aims to examine the effects of endorser credibility, digital marketing, and digital capability affect organizational performance and how that affects product quality in the G2G skincare sector. Methods: This study used a quantitative methodology with an informative concept. Purposive sampling and online surveys were used to gather data from 300 respondents, including skincare consumers and business players. The acquired data were reviewed using appropriate statistical techniques to evaluate the connections among the variables. Results: The findings indicate that Endorser Credibility has a significant positive effect on Organizational Performance (β = 0.441; p < 0.001). Digital Marketing (β = 0.420; p < 0.001) and Digital Capability (β = 0.434; p < 0.001) also positively influence Organizational Performance. Furthermore, Organizational Performance significantly affects Product Quality (β = 0.791; p < 0.001). Conclusion and Suggestion: The findings suggest that strengthening digital marketing, utilizing endorsers, and enhancing digital capability can improve organizational performance.
An Empirically Grounded Hybrid Green Waqf Framework for Forest Ecosystem Sustainability: Evidence from YPM Sidoarjo, Indonesia Murtadho Ridwan; Suparwi; Dwi Putri Restuti
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.v8i1.211

Abstract

Introduction: Accelerating forest ecosystem degradation and limited public environmental financing have increased the need for innovative and sustainable conservation funding mechanisms. This study aims to analyze the hybrid green waqf financing model implemented by Yayasan Pendidikan Sosial dan Ma'arif (YPM) Sidoarjo, Indonesia, to support forest ecosystem sustainability. Methods: This study employed a qualitative case study approach using semi-structured interviews, field observations, and document analysis. Informants were purposively selected from institutional leadership, operational management, and administrative personnel, while the data were analyzed using an interactive thematic analysis. Results: The findings indicate that YPM has developed a hybrid green waqf financing model integrating institutional waqf assets, grant-based technological support, digital fundraising, community-based philanthropy, stakeholder engagement, and trust-based governance. Institutional waqf land functions as a long-term ecological endowment, whereas grants and digital fundraising strengthen conservation capacity, public participation, and financial sustainability. However, limited cross-sector collaboration and low public literacy regarding green waqf remain significant implementation challenges. Conclusion and suggestion: Hybrid green waqf financing provides a viable Islamic social finance mechanism for sustainable forest conservation. Strengthening stakeholder collaboration, improving green waqf literacy, and developing supportive regulatory frameworks are recommended to enhance the scalability and long-term sustainability of conservation financing.
Sharia Financing Access and Sharia Financial Literacy on MSME Performance: The Mediating Role of Sharia Financial Inclusion among MSME Actors in Aceh Province Zulfahmi; Rahmad Purnama; Alfian Sani
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.v8i1.223

Abstract

Introduction: Aceh Province has implemented a fully sharia-based financial system since the enactment of Aceh Qanun Number 11 of 2018, making sharia financing access and sharia financial literacy critical factors for the performance of micro, small, and medium enterprises (MSMEs). This study aims to examine the effect of Sharia financing access and Sharia financial literacy on MSME performance, both directly and through the mediation of Sharia financial inclusion. Methods: The study employed a quantitative confirmatory approach with a cross-sectional survey of 378 MSME actors in Aceh Province, analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) via SmartPLS 4. Results: Bootstrapping results (5,000 resamples) show that Sharia Financing Access and Sharia Financial Literacy have a positive and significant effect on both Sharia Financial Inclusion and MSME Performance, and that Sharia Financial Inclusion also has a positive and significant effect on MSME Performance while partially mediating the effect of both exogenous predictors. All model quality criteria (reliability, discriminant validity, and model fit) were well satisfied. Conclusion and suggestion: These findings confirm the central role of sharia financial inclusion as a strategic bridge toward improved MSME performance, while offering practical implications for sharia financial institutions and Aceh's local government in designing policies to strengthen sharia financial access, literacy, and inclusion among MSME actors. Future research is recommended to extend the model with additional variables and adopt a longitudinal design to strengthen the generalizability of these findings.
The Synergy of Maqashid al-Shariah and Social Capital in Fostering Pesantren Economic Empowerment: An Indonesian Conceptual Model Nuntupa; Nur Asnawi; Siswanto; Ihya' Ulumudin
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.v8i1.225

Abstract

Introduction: Pesantren have long been recognised as centres of Islamic education; however, their role as institutions for developing Islamic entrepreneurship remains insufficiently conceptualised. Existing Islamic entrepreneurship models are predominantly derived from social entrepreneurship frameworks and often overlook the ethical and spiritual dimensions embedded in Islamic legal principles. This study aims to develop a comprehensive Santripreneurship model by integrating Maqashid al-Shariah and social capital within the pesantren context. Methods: This study employed a qualitative conceptual approach through an integrated literature review of Islamic economics, Islamic entrepreneurship, Maqashid al-Shariah, and social capital theory to construct a theoretically grounded Santripreneurship model. Results: The findings demonstrate that Maqashid al-Shariah functions as the ethical foundation guiding entrepreneurial behaviour, while bonding, bridging, and linking social capital serve as relational mechanisms that strengthen entrepreneurial capacity. Furthermore, pesantren culture provides the institutional identity shaping entrepreneurial values and practices. The proposed framework generates four theoretical propositions linking the internalisation of Maqashid al-Shariah, social capital, and sustainable economic empowerment, which can be empirically examined in future studies. Conclusion: The study concludes that Santripreneurship represents a value-oriented model of Islamic entrepreneurship that extends beyond profit generation by promoting ethical entrepreneurship, community empowerment, and institutional resilience. Future research should empirically validate the proposed model across diverse pesantren settings and examine its implications for Islamic microfinance and community-based economic development
Internalization of Qur'anic Values in the Consumption Behavior of Islamic Students: A Study of the Gap Between Norms and Practices at the Zainul Hasan Genggong Islamic Boarding School Abd Ghafur; Nur Asnawi; Ahmad Djalaluddin
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.v8i1.244

Abstract

ABSTRACT Introduction: The consumption behavior of Muslims is normatively regulated by the principles of halal (permissible), balance (wasathiyah), and prohibition of excess (israf) as emphasized in the Qur'an, Surah Al-A'raf, verse 31. Islamic boarding schools, as the oldest Islamic educational institutions in Indonesia, numbering more than 42 thousand institutions, ideally become social spaces that foster simple and worshipful consumption patterns among students. However, initial observations at the Zainul Hasan Genggong Islamic Boarding School indicate a gap between the normative regulations of Islamic boarding schools and the actual consumption practices of students. This article aims to explain the background, urgency, and novelty of research on the gap between Qur'anic values ​​and students' consumption behavior. Methods: This article is compiled based on a literature review (state of the art) of twelve previous studies on the consumption behavior of Islamic boarding school students and Muslims as well as preliminary interview data with six male and female Islamic boarding school informants at the Zainul Hasan Genggong Islamic Boarding School, Probolinggo Regency, which is strengthened by secondary data from the Indonesian Ministry of Religion and the State of the Global Islamic Economy Report 2024/2025. Results: Initial research indicates that despite strict regulations in Islamic boarding schools, including boarding house systems, closed cooperatives, and daily spending restrictions, students' consumption practices continue to exhibit excessive spending on food, appearance, and personal care, including through online shopping. Previous research has also failed to produce a model of consumption behavior explicitly based on Quranic values ​​and empirically tested within Islamic boarding schools. Conclusion and suggestion: A consistent gap was found between the normative Qur'anic values ​​taught in Islamic boarding schools and the actual consumption behavior of Islamic boarding school students, as well as the absence of an operational Qur'anic value-based consumption model in previous literature. This situation emphasizes the urgency of further research to formulate a model of Islamic boarding school student consumption behavior based on Qur'anic values ​​that can serve as a theoretical and practical reference for Islamic boarding school management.
A Sustainability Model of Cashless Payment Continuance in Islamic Banking: Integrating Digital Trust, Islamic Financial Literacy, and Sharia Compliance Riyan Pradesyah; Khairunnisa
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.v8i1.247

Abstract

Introduction: The rapid advancement of digital payment technologies has transformed the financial services industry, including Islamic banking, which is expected to provide cashless payment services that are not only efficient and secure but also compliant with Islamic principles. This study aims to develop a sustainability model of cashless payment continuance in Islamic banking by examining the roles of Digital Trust, Islamic Financial Literacy, and Sharia Compliance in influencing customers' continuance intention. Methods: This study employed a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to Islamic bank customers who actively use cashless payment services. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 Results: The findings indicate that Islamic Financial Literacy has a positive and significant effect on continuance intention (β = 0.459; p < 0.001), while Sharia Compliance also exerts a positive and significant influence (β = 0.377; p = 0.002). Conversely, Digital Trust does not significantly affect continuance intention (β = 0.104; p = 0.392). Furthermore, the structural model explains 71.6% of the variance in continuance intention (R² = 0.716), indicating substantial predictive power Conclusion and suggestion: The sustainability of cashless payment usage in Islamic banking is primarily driven by customers' Islamic financial literacy and their perception of sharia compliance rather than by digital trust. Therefore, Islamic banks should strengthen Islamic financial literacy programs and consistently implement sharia principles in digital financial services to foster customers' long-term continuance intention and enhance the sustainability of cashless payment adoption.
Digital Assets as Joint Property Objects in Muslim Marriages: Reconstruction of Islamic Civil Law Based on Maqāṣid al-Syarī‘ah Munir
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.v8i1.205

Abstract

The rapid expansion of digital assets within Muslim households has generated new legal challenges regarding their classification, ownership, and distribution as marital property. Existing regulations on joint property in Indonesia primarily address conventional tangible and financial assets, leaving uncertainty over digital assets such as cryptocurrency, digital wallets, monetized social media accounts, non-fungible tokens, online business platforms, and other digital economic resources acquired during marriage. This study aims to reconstruct the concept of digital assets as joint marital property from the perspective of Islamic civil law based on Maqāṣid al-Syarī‘ah. This research employs a normative juridical approach using statutory, conceptual, and case analyses. Primary legal materials include Indonesian marriage regulations, the Compilation of Islamic Law, and relevant judicial decisions, while secondary materials consist of classical and contemporary Islamic legal literature and scholarly publications on digital assets. The findings demonstrate that digital assets possessing lawful economic value, identifiable ownership, transferability, and measurable benefits fulfill the legal characteristics of property (māl) and therefore can be recognized as joint marital property when acquired during marriage. The reconstruction proposed through the framework of Maqāṣid al-Syarī‘ah, particularly the protection of wealth (ḥifẓ al-māl), justice, legal certainty, and public benefit, provides a more adaptive legal framework for resolving disputes involving digital assets. This study concludes that Islamic civil law requires contextual legal development to accommodate digital economic transformation and recommends strengthening statutory regulations and judicial guidelines to ensure equitable protection of the economic rights of spouses in the digital era.

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