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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 39 Documents
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Analisis Mekanisme Penetapan Harga Jual dalam Perspektif Prinsip Ekonomi Syariah: Studi Kasus pada Pasar Modern di Kabupaten Bone Syakir, Aliyah Sri Huriyah; Haerul Nisa; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This research aims to analyze the suitability of the pricing mechanism applied by business actors in the modern market of Bone Regency with the principles of Islamic economics. The methodology used is a qualitative approach with a case study method. Data is collected through observation, in-depth interviews, and documentation from business actors and consumers. The results of the study indicate that most business actors have not fully applied the principles of Islamic economics in pricing. The use of an odd pricing system that does not align with the applicable currency denomination creates elements of uncertainty (gharar) and potential loss (dharar) for consumers. These findings emphasize the importance of applying principles of fairness, honesty, and transparency in pricing to create ethical transactions and enhance consumer trust in business actors.
Transformasi Akuntansi Syariah dalam Lembaga Zakat dan Koperasi di Era Digitalisasi Keuangan Islam Nurul Awalia; Roslindah; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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The era of Islamic finance digitalization has brought significant transformation in sharia accounting practices, particularly in zakat institutions and sharia cooperatives. This article analyzes the paradigm shift in sharia accounting that occurs with the adoption of digital technology in Islamic finance management. This research employs qualitative descriptive analysis method with literature review approach to understand the implementation of sharia accounting in the digitalization context. The research findings indicate that digital transformation has enhanced transparency, accountability, and efficiency in zakat fund management and sharia cooperatives through the implementation of systems such as SIMZAT and integrated digital platforms. Blockchain technology, artificial intelligence, and big data analytics provide opportunities to improve sharia compliance and real-time monitoring. However, challenges remain regarding system standardization, incomplete regulations, limited competent human resources, and high implementation costs. The practical implications of this research include the need for developing a sharia accounting framework that is adaptive to digital technology, comprehensive technical standardization, human resource capacity building through training and certification programs, and regulatory development that supports sharia accounting digitalization. This research contributes to the development of digital sharia accounting theory and provides practical guidance for stakeholders in implementing digital transformation that complies with sharia principles. The proposed framework integrates five main components: sharia principles as foundation, digital technology as enabler, accounting standards as guidelines, human resources as operators, and regulations as legal framework.
Analisis Problem Gap Pencatatan Murabahah pada Lembaga Keuangan Syariah dan Implikasinya terhadap Kepercayaan Nasabah Eka Allafta Firman; Muh. Akwan; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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This research is motivated by the incompatibility between the sharia accounting standards of PSAK 102 and the practice of recording murabahah transactions in Islamic financial institutions. The purpose of this study was to identify these practice gaps and analyze their impact on customer confidence levels. This study uses a qualitative descriptive approach with a literature study method that examines secondary sources, such as scientific journals, accounting standards, and regulatory documents. The results of the study show that many institutions have not implemented PSAK 102 consistently, especially related to the recognition of profit margins and the presentation of selling prices. In addition, low customer participation in understanding murabahah contracts leads to information asymmetry and decreased transparency. The implications of this ambiguity negatively impact customer perception, weaken trust, and threaten the credibility and sustainability of Islamic financial institutions. These findings show that the problems faced are not only technical, but also include ethical and institutional dimensions. Therefore, a commitment to standard-compliant reporting, higher transparency, and active involvement of customers in the transaction process is needed to uphold Islamic financial principles.
Analisis Maqashid Syariah dalam Pengembangan Standar Akuntansi Syariah Mubarak, Syahrul; Hardianti; Masyhuri
Journal of Islamic Economic Studies Vol. 1 No. 2 (2025): June 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This study aims to examine the relevance of maqashid sharia integration in the development of sharia accounting standards, as well as its impact on strengthening sharia financial management in Indonesia. The methodology used is a literature study with a descriptive qualitative approach. Data sources come from classical and contemporary literature, sharia accounting standards (PSAK and ISAK Sharia), and related policy documents. The results of the study indicate that strengthening standards based on maqashid sharia can improve the quality of financial reporting and governance, as well as strengthen public trust in sharia entities in IndonesiaKeywords: Maqashid Syariah, PSAK Syariah, Sharia Accounting, Financial Standards, DSAS IAI
Etika Bisnis Perspektif Al-Qur'an: Studi Komparatif Pemikiran Wahbah Zuhaili dan Muhammad Abduh Muhayati, Muhammad Zulfi Hamdi; Fitri, Amiril Ahmad
Journal of Islamic Economic Studies Vol. 1 No. 3 (2025): September 2025
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This study aims to explore and compare the concept of business ethics from the perspectives of two prominent modern Islamic thinkers: Wahbah az-Zuḥaylī and Muhammad Abduh. The background of this research lies in the growing prevalence of unethical business practices in the modern era, despite ethics being a core pillar of the Islamic economic system. The study seeks to uncover normative and spiritual values that can serve as a foundation for building a just and sustainable Islamic economic framework. The research employs a qualitative method based on literature review, using primary sources such as Wahbah az-Zuḥaylī’s works (al-Fiqh al-Islāmī wa Adillatuh, al-Tafsīr al-Munīr) and Muhammad Abduh’s Tafsīr al-Manār, supported by secondary sources including books, journals, and scholarly articles. The analysis is conducted thematically and comparatively. Findings reveal that az-Zuḥaylī emphasizes legal-formal aspects such as fairness in transactions and proper documentation, while Abduh highlights spiritual awareness, moral consciousness, and social transformation in business practices. The study concludes that both approaches are complementary—az-Zuḥaylī reinforces the legal framework, whereas Abduh enriches the ethical and rational dimensions. These insights have theoretical and practical implications for contemporary Islamic business ethics policy development and open opportunities for further research in Islamic economics.
The Impact of Artificial Intelligence Implementation on the Transformation of Sharia Accounting Systems in a Global Perspective Muhammad Diaz Supandi; Atha Zhalifunnas
Journal of Islamic Economic Studies Vol. 1 No. 3 (2025): September 2025
Publisher : Yayasan Darussalam Patalassang

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The rapid growth of the global Islamic economy, with Sharia financial assets projected to reach USD 9.75 trillion by 2029, demands the transformation of Sharia accounting systems through artificial intelligence (AI) implementation. This study analyzes the impact of AI on the transformation of Sharia accounting systems from a global perspective using qualitative methods through library research examining recent academic sources. The results reveal that AI enhances Sharia compliance monitoring accuracy by up to 92% through natural language processing (NLP), but faces complex challenges including regulatory disparities, algorithmic biases, and technological infrastructure gaps between GCC, Southeast Asia, and Africa regions. Key findings emphasize the need for an ethical framework based on maqasid al-shariah and localized AI adoption strategies. The research contributes to the development of a hybrid intelligence model integrating AI with human expertise and an ethical AI certification framework for Sharia accounting. This study recommends multisectoral collaboration to ensure digital transformation aligned with Islamic values.
Potensi Integrasi Zakat & Wakaf Berbasis Digital untuk Mencapai Tujuan Pembangunan Berkelanjutan (SDGs): Perspektif Maqashid Syariah Wahyudi, Fajar Satriyawan; Muhammad Agus Setiawan; Sheema Haseena Armina
Journal of Islamic Economic Studies Vol. 1 No. 3 (2025): September 2025
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This study examines the potential of digital-based zakat and waqf integration as a strategic instrument to support the achievement of the Sustainable Development Goals (SDGs) through the Maqashid Sharia approach. Using descriptive qualitative methods and literature studies, this study explores how digitalization can improve efficiency, transparency, and inclusiveness in zakat and waqf management. The analysis shows that digital zakat and waqf integration aligns with the five main objectives of Maqashid Sharia: protection of religion, life, intellect, descendants, and property. Digital transformation is a catalyst for increasing public participation and equitable distribution of benefits, as well as addressing sustainable development challenges such as poverty, social inequality, and access to education. However, the implementation of this integration still faces challenges, including low digital literacy, a lack of innovation in social financial products, and limited regulations and reporting systems. Therefore, synergy between Islamic financial institutions, the government, and stakeholders is needed to build an adaptive, accountable, and sustainable zakat and waqf governance system to strengthen Islam's contribution to global development.
Bai' Al-Wafa And Hybrid Contract  In Bmt Sidogiri East Java Zenal Mutaqin, Dadang; Ahmad Suryadi, Rudi
Journal of Islamic Economic Studies Vol. 1 No. 3 (2025): September 2025
Publisher : Yayasan Darussalam Patalassang

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Some Islamic financial institutions have implemented bai' al-wafa' although there is no DSN MUI fatwa that regulates directly. This academic debate results in different applications. For a person or group who views it as haram, this contract is not carried out. They prefer pawn. For groups that allow it, they apply the bai' al-wafa contract by referring to the opinions that allow it. The application of bai' al-wafa  depends on which reference is used as a basis. The research uses a qualitative approach with an analytical descriptive method based on field studies. The research locus is BMT Sidogiri. Data sources are taken from BMT managers. Data collection is done by interview, observation, and documentation. The data were analyzed in accordance with the characteristics of qualitative research. This research produced several findings. First, the mechanism of bai' al-wafa is in accordance with the opinion of the Hanafi school of thought which views that this contract includes 'urf. Second, in the analysis of muamalah fiqh, the bai' al-wafa contract at BMT Sidogiri is allowed because it contains the requirements of a valid contract and contains a side of benefit. The provisions for the permissibility of bai' al-wafa>' are regulated in the Compilation of Sharia Economic Law articles 112 to 115 Third, to avoid the assumption of ribawi, BMT applies multiple contracts, namely bai al-wafa with ijarah.
Women’s Empowerment Through Collateral-Free Credit (Case Study of the An-Nisa Pati Cooperative) Zunaida, Daris; Endang Suswati; Sugeng Mulyono; Jamal Abdul Nasir
Journal of Islamic Economic Studies Vol. 1 No. 3 (2025): September 2025
Publisher : Yayasan Darussalam Patalassang

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Women's empowerment is a top priority in Indonesia's economic development, aligned with the Sustainable Development Goals (SDGs), particularly SDG 5 on gender equality and SDG 8 on economic growth and decent work. However, women still face significant barriers in accessing formal financing. This study aims to analyze the role of the An-Nisa Pati Cooperative as a local institutional innovation in providing access to collateral-free microcredit and its impact on women's economic empowerment. The research method used a descriptive qualitative approach with in-depth interviews, participant observation, and document analysis. The results show that the An-Nisa Cooperative not only opens access to financing for women in microenterprises, agriculture, and informal businesses, but also increases women's self-confidence, social solidarity, and economic participation. The implications of this study emphasize the importance of strengthening community-based institutions as an effective strategy to address structural inequalities and promote gender mainstreaming in local economic development.
The Influence of Knowledge, Image, and Service of Islamic Banks on Adoption of Sustainable Financial Practices: Evidence from University Students in Indonesia Alqodri, Fajrunas
Journal of Islamic Economic Studies Vol. 1 No. 3 (2025): September 2025
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This study aims to analyze the influence of Islamic financial literacy, bank image, and perceived service quality on students’ decisions to adopt Islamic banking in Indonesia. Using a quantitative survey approach, data were collected from students through structured questionnaires and statistically analyzed to examine the relationships among variables. The findings reveal that a high level of Islamic financial literacy, a positive bank image, and favorable perceptions of service quality collectively enhance students’ intentions to use Islamic banking services. These results indicate that improving literacy, credibility, and service quality can foster greater trust and participation of young generations in Islamic finance. The study underscores the importance of education-based strategies, brand reputation, and digital service excellence in strengthening the role of Islamic banks in promoting sustainable and inclusive financial development.

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