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Jurnal of Islamic Economic Studies
Published by Yayasan Darussalam Patalassang
ISSN : 30908493     EISSN : 3090871X     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
This journal contains writings of research results or theoretical studies related to economics, finance and Islamic banking. This journal focuses on the publication of research results in the field of Islamic Economic and Finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2025): December 2025" : 8 Documents clear
Strengthening Sharia Financial Literacy and Portable Marketing for the Tengger Tribe Community Bakhri, Saiful; I Nyoman Budiono; Sulistyowati; Siti Hasanah; Ahmad Fauzan Mubarok; Khotibul Umam; Nadia Azalia Putri; Ana Pratiwi; Hasnah Haron; Nur Aima Shafie; Siti Kadariah
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This community service program aims to enhance the economic independence of the Tengger Tribe through strengthening Islamic financial literacy and portable digital marketing skills. The program was conducted as an international collaboration between Indonesian universities that are members of APSKPS and Malaysian universities, namely Universiti Sains Islam Malaysia (USIM), Universiti Teknologi MARA (UiTM), and Universiti Kebangsaan Malaysia (UKM). The study employed a Participatory Action Research (PAR) approach, involving the community actively in each stage of the program, from planning to implementation and evaluation. The results indicate an increased understanding among participants regarding Islamic financial principles, including contracts such as mudharabah, musyarakah, and murabahah, as well as the application of simple financial record-keeping in small enterprises. Moreover, the portable marketing training encouraged local entrepreneurs to utilize digital platforms such as WhatsApp Business and Instagram to promote Tengger’s local products to a broader market. This program successfully fostered cross-country academic collaboration and demonstrated that the synergy between education, Islamic values, and digital technology can serve as an effective strategy in developing an equitable and competitive indigenous economy.
Local Economic Transformation through International Collaboration: Optimizing the Creative Economic Potential of Edelweiss Flowers Based on Sharia Principles Ismawati; Hanim Misbah; Nuur Halimatus Saadiah Masrukhin; Atina Hidayati; Mitra Sami Gultom; Dewi Maharani; Inarotul A'yun; Andi Bahri S; Hastin Tri Utami; Puspita; Alip Toto Handoko
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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This Community Service Program (PKM) aims to support local economic transformation among the Tengger Tribe by optimizing creative economic potential based on the edelweiss flower through a sharia-based framework and international collaboration between Indonesian universities that are members of APSKPS and Malaysian universities. A participatory approach was applied through observation, interviews, focus group discussions, documentation, and direct educational mentoring for local micro‐entrepreneurs. The findings reveal improved Islamic financial literacy, enhanced portable digital marketing capacity, and strengthened ecological awareness regarding the conservation of edelweiss as a culturally valuable yet environmentally sensitive species. Collaboration with USIM, UiTM, and UKM enabled cross-country knowledge transfer that enriched empowerment strategies and broadened the community’s orientation toward sustainable creative economy development. This program integrates Islamic spiritual-ecological values, environmental preservation, and digital innovation into a single framework rooted in maqashid shariah. The results indicate that economic utilization of edelweiss does not require harvesting from natural habitats, but can be developed through non-destructive derivative products and creative digital content grounded in local culture. This model serves as an example of inclusive, sustainable, and socially just community empowerment.
Efektivitas Manajemen Pembiayaan Ijarah Multijasa pada Layanan Pembiayaan FIF Group Andi Lisa Aryani Hamjan; Hasanah; Muhammad Fakhri Amir
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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Ijarah Multijasa financing has become one of the essential instruments in the development of Islamic financial services in Indonesia, particularly in supporting the financing needs of pilgrimage activities such as Hajj and Umrah. However, the effectiveness of financing management within non-bank institutions such as FIF Group has received limited scholarly attention. This study aims to analyze the effectiveness of Ijarah Multijasa financing management for Hajj and Umrah advance funds provided through the Amitra unit of FIF Group. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation, involving Amitra employees and customers as key informants. The findings indicate that the financing implementation adheres to sharia principles, as shown by the proper analysis of customer eligibility, the absence of late payment penalties, the non-imposition of early settlement penalties, and the transparent explanation of the contract prior to signing. The reminder system implemented by Amitra also contributes to timely installment payments. Nonetheless, customer understanding of sharia contractual concepts still requires improvement. This study offers theoretical implications concerning the importance of sharia compliance in financing management and practical recommendations to strengthen customer education and communication for enhancing the quality of Islamic financing services.
Analisis Perbedaan Kinerja Keuangan Bank Syariah Menurut Standar AAOIFI Jhody Wiraputra; Okta Sari; Ridwansyah, Ridwansyah
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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This study aims to qualitatively analyze the differences arising in the measurement of financial performance of Islamic banks when measured using AAOIFI Financial Accounting Standards compared to accounting standards in force in Indonesia. This study uses qualitative research library studies with content analysis and comparative interpretation to understand the philosophical and practical impact of standard differences on key performance indicators. The results of the analysis indicate that the measurement of the financial performance of Islamic banks will be materially different when using the AAOIFI framework compared to PSAK Syariah, mainly due to differences in the philosophy of AAOIFI standards oriented to Sharia normative compliance, while PSAK oriented to economic decision-making. This key divergence affects the calculation of profitability ratios and AAOIFI's emphasis on social reporting as well as comprehensive sharia compliance audits, so that AAOIFI provides a more holistic and accurate picture of performance in accordance with the objectives of Maqashid Sharia. The implication of this study is that Islamic banks in Indonesia need to consider harmonizing their financial reporting standards towards the AAOIFI framework to achieve more accurate, holistic, and aligned performance transparency with the principles of Maqashid Sharia, in order to improve global competitiveness.
Integrasi Ilmu dan Praktik dalam Manajemen Syariah Jessika Gafur Lamba; Irwan Misbach; Okta Nofri
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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This paper examines the intersection between the philosophy of science (epistemology, methodology, and ontology) and the development of Islamic management theory and practice. Using a critical literature review (library research), the study explores how Islamic epistemological foundations — including revealed sources and rational inquiry — shape paradigms, methods, and objectives in Islamic management (manajemen syariah). The review finds that integrating philosophy of science with maqāṣid al-sharīʿah and Islamic epistemology fosters a management model that pursues not only economic efficiency but also social welfare, justice, and ethical accountability. Recommendations include developing multi-method research approaches (hermeneutic-theoretical combined with empirical methods), embedding shariah values into performance metrics, and involving religious scholars in organizational policy design. Theoretical and practical implications for scholars, policymakers, and Islamic organizational.
Analisis Manajemen Pengajian Gus Iqdam dan Dampaknya terhadap Peningkatan Pendapatan Masyarakat Desa Karanggayam Oktaviana, Helmalia; Dhani, Rifqi Rama; Mashudi, Mashudi
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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Regular Islamic gatherings function not only as spiritual and social activities but also have the potential to stimulate local economic activity. This study aims to analyze the role of Gus Iqdam’s religious gathering management in improving the income of the Karanggayam Village community. The research employs a qualitative field approach through interviews, observations, and documentation. The findings show that structured management—planning, organizing, implementing, and controlling—can create economic activities that increase vendors’ income. Daily earnings of vendors may rise up to four times compared to regular days. Factors such as business capital, length of business operation, location, and working hours also influence income levels. These findings indicate that the management of religious gatherings can serve as an instrument for community economic empowerment and holds potential to be developed as a model for strengthening community-based economic development.  
Sharia Law and Financial Reporting Practices: An Empirical Study of Selected Business Organizations in Gusau Metropolis, Zamfara State, Nigeria Bamidele, Vincent Olawale
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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This study empirically investigates the effect of Sharia law on financial reporting practices among selected business organizations in Gusau metropolis, Zamfara State, Nigeria. The research addresses a critical gap in the literature by focusing on local, non-banking businesses in a region where Sharia law is formally integrated into the legal and regulatory framework. Using a descriptive survey design, primary data were collected from 120 business organizations through a structured questionnaire, and analyzed using SPSS version 18. The results reveal that Sharia compliance is a significant positive predictor of both the content and structure (B = 0.48, p < 0.001) and the transparency (B = 0.52, p < 0.001) of financial statements. Disclosure practices also significantly enhance financial statement quality (B = 0.32, p = 0.004) and transparency (B = 0.37, p = 0.001), while reporting challenges negatively affect transparency (B = -0.18, p = 0.027). Perceived benefits are positively associated with Sharia compliance in financial reporting (B = 0.41, p = 0.001). The regression models demonstrated good fit, with R² values ranging from 0.27 to 0.54, and all ANOVA results were statistically significant (p < 0.001). The study concludes that robust Sharia compliance and disclosure practices are pivotal for high-quality, transparent financial reporting, but practical challenges remain. It recommends the development of standardized Sharia-compliant reporting guidelines and targeted professional training to further enhance financial transparency and accountability in Zamfara State and similar contexts.
Rekonstruksi Pemikiran Ekonomi Islam tentang Pasar dalam Ekonomi Modern Abadi, Syahrul; Muhammad Yafiz
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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Islamic economic thought on the market has strong historical roots and distinctive normative values, yet it faces significant challenges within the dynamics of the modern economy characterized by globalization, digitalization, and the dominance of free-market mechanisms. This study is motivated by the gap between Islamic market principles and modern market practices that often generate inequality and injustice. The purpose of this study is to reconstruct Islamic economic thought on the market to ensure its relevance in modern economic development without losing its core values. This research employs a literature analysis method by examining classical and contemporary Islamic economic works alongside relevant modern economic literature. The results indicate that Islamic market concepts emphasize justice, transparency, prohibition of exploitation, and the moral role of market actors, which can be reconstructed through the integration of Islamic ethical values into modern market systems. The implications of this study demonstrate that reconstructing Islamic market thought can contribute theoretically to contemporary Islamic economics and practically offer an alternative framework for developing a just and sustainable market system.

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