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Azhar Alam
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Journal of Islamic Economic Laws
Published by Universitas Muhammadiyah Surakarta
ISSN : 26559609     EISSN : 26559617     DOI : https://doi.org/10.23917/jisel
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Journal of Islamic Economic Laws (JISEL) is published by the Department of Islamic Economic Laws, Faculty of Islamic Studies, Universitas Muhammadiyah Surakarta. The journal provides a platform for scholarly research that bridges theoretical perspectives and practical developments in the field of Islamic economic laws. JISEL welcomes contributions from diverse disciplines, encouraging academic dialogue among researchers, scholars, and practitioners who are engaged in the study of Islamic economics, law, finance, business, philanthropy, and halal-related sectors. The journal is committed to advancing interdisciplinary knowledge and promoting the development of Islamic economic thought in contemporary contexts. Published online using the Open Journal Systems (OJS), JISEL ensures broad and easy access to its content for researchers and readers worldwide. The journal has been nationally accredited by the Ministry of Research, Technology, and Higher Education of the Republic of Indonesia and is indexed in DOAJ and other reputable scholarly databases.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 103 Documents
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Measuring Intellectual Capital in Non-Profit Organizations: An Exploratory Study of Waqf Institutions in Malaysia Abdelkader Laallam
Journal of Islamic Economic Laws Vol. 9 No. 02 (2026): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i02.17128

Abstract

In the era of knowledge-based economies, successful organizations are those that recognize, manage, and leverage intellectual capital (IC) to enhance their activities and improve organizational performance, thereby gaining a competitive advantage. This study aims to identify and examine the role and significance of IC components within Malaysian waqf institutions. Data were collected through structured questionnaires administered to 202 waqf employees across five State Islamic Religious Councils (SIRCs) in Malaysia. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test the path relationships among the study constructs.The findings indicate that human capital, technological capital, and spiritual capital are positively and significantly associated with organizational performance. In contrast, relational capital, structural capital, and social capital were not found to have a significant impact within the context of Malaysian waqf institutions. This study offers novel insights into the strategic role of IC in the performance of waqf institutions, particularly in a non-profit Islamic context. By integrating knowledge and IC concepts, the study provides a foundational framework to better understand and address long-standing challenges in waqf institutions, such as mismanagement and lack of accountability. The findings have practical implications for both Malaysian and global waqf administrators.
Does Qurban Improve Smallholder Welfare? A Difference in Differences Analysis of Livestock Farmers in Indonesia Indah Piliyanti; Ning Karnawijaya
Journal of Islamic Economic Laws Vol. 9 No. 02 (2026): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i02.17147

Abstract

This study examines the economic implications of qurban for small scale livestock farmers in Indonesia, where the annual Eid al-Adha ritual generates substantial demand for sacrificial animals. Despite its significant economic potential, the distributional effects of qurban on farmer welfare remain unclear. This study aims to evaluate whether increased sacrificial slaughter contributes to improvements in the welfare of smallholder farmers. Employing a quantitative approach with a Difference in Differences (DiD) model and panel data from 32 provinces over the 2017–2021 period, farmer welfare is proxied by the Farmer Exchange Rate Index (NTPT), while sacrificial activity is measured by the number of animals slaughtered inside and outside official slaughterhouses (RPH). The findings indicate that, although NTPT generally increases after Eid al-Adha, the DiD estimates are statistically insignificant, suggesting that qurban does not exert a distinct welfare effect on small farmers. Slaughter conducted through RPHs tends to involve large intermediaries, limiting benefit transmission, while community based slaughter outside RPH shows greater potential for local economic inclusion. Inflation further attenuates real welfare gains. This study provides empirical evidence on the distributive limitations of religious economic activities and highlights the need for more inclusive supply chain policies.
When Religious Signals Backfire: Consumer Apriorism and the Buffering Role of Itqan in Sharia Retail Fuad Hasyim; Ririn Tri Ratnasari; Siti Zulaikha; Cita Sary Dja'akum; Budi Sukardi; Nadhirah Nordin
Journal of Islamic Economic Laws Vol. 9 No. 02 (2026): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i02.17279

Abstract

This study examines the impact of religious signaling on Sharia retail through the identity-service paradox. Adopting a quantitative explanatory design and PLS-SEM analysis of 251 Muslim consumers in Indonesia, the study investigates the mediation-moderation model that connects Sharia-branded identity, consumer apriorism, perceived Itqan, and retail sustainability. The findings reveal that Sharia-branded identity considerably enhances consumer apriorism, a pre-evaluative cognitive bias that significantly undermines retail sustainability. A religious signal does not necessarily boost trust pervasively, but can bolster suspicion when considered at odds with certain expectations around performance. This finding further demonstrates that perceived Itqan represents operational excellence, and thus mitigates apriorism by restoring the credibility of religious signals. Mediation analysis confirms that the relationship between Sharia-branded identity and retail sustainability partly operates through consumer apriorism, whereas moderation analysis underscores the contingent role of perceived Itqan as perceived operational excellence. This study extends signaling theory by proposing a nonlinear, performance-contingent process in which the credibility of religious identity depends on cognitive assessment and observable operational capability. The results hold implications for the implementation of competence-driven religious branding in competitive retail settings.

Page 11 of 11 | Total Record : 103

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