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INDONESIA
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 64 Documents
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Determinan Keputusan Investasi Deposito Pada Nasabah Bank Syariah Indonesia Friska Efia Akwila; Adi Mansah
Journal of Islamic Economic Studies Vol. 2 No. 2 (2026): June 2026
Publisher : Yayasan Darussalam Patalassang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66274/46mx2569

Abstract

This study analyzes the role of Islamic financial literacy, trust in Islamic banks, and product usage experience in determining sharia deposit investment decisions among Bank Syariah Indonesia (BSI) customers. Using a quantitative causal-associative approach, 111 BSI customers in South Tangerang who had used or were using sharia deposit products were selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. These findings indicate that customers' actual experience with sharia bank products and services is the most dominant factor, more influential than cognitive knowledge or trust alone. A tawhidic reflection on these findings affirms that an investment decision represents an effort (ikhtiar) to safeguard entrusted wealth (amanah), grounded in spiritual awareness rather than rational considerations alone. The study recommends strengthening service quality and digital customer experience as the primary strategy for increasing participation in sharia deposit investment.
Integrating Islamic Guidance and Counselling into Accounting Education: A Holistic Ethical Development Model Apanpa Taibat Olaide; Bamidele Vincent Olawale
Journal of Islamic Economic Studies Vol. 2 No. 3 (2026): September 2026
Publisher : Yayasan Darussalam Patalassang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66274/pq9z8720

Abstract

Accounting education has traditionally emphasized technical competence, regulatory knowledge, and professional standards, while ethical, emotional, and spiritual dimensions have received comparatively limited attention. This study aims to develop a conceptual framework integrating Islamic guidance and counseling into accounting education to strengthen students’ ethical development and professional formation. A qualitative approach was employed through a conceptual literature review synthesizing studies on Islamic guidance and counseling, accounting ethics, moral development, and Islamic human capital. The theoretical foundation draws on Kohlberg’s Theory of Moral Development and Islamic Human Capital Theory. The study develops the Holistic Ethical Development Model (HEDM), comprising three pillars: Ethics Integration in the Curriculum, Mentoring and Reflective Practice, and Personalized Counseling Support. These pillars integrate the values of ‘adl (justice), amanah (trustworthiness), and ihsān (excellence) into learning, character formation, ethical reflection, and counseling. HEDM provides a framework connecting technical competence with moral reasoning, ethical responsibility, spiritual awareness, and professional resilience in accounting education.
Sukuk Syariah sebagai Instrumen Pengembangan Pembiayaan dan Likuiditas Perbankan Islam: Kajian Konseptual Engkos Kosasih
Journal of Islamic Economic Studies Vol. 2 No. 3 (2026): September 2026
Publisher : Yayasan Darussalam Patalassang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66274/b46e2p24

Abstract

The expansion of the sukuk market has not always been accompanied by an integrated ability of Islamic banks to use sukuk for financing and liquidity purposes. This study develops a conceptual framework linking the financing-investment, liquidity, and institutional-monetary functions of sukuk for Islamic banking. It applies a qualitative approach through a structured integrative literature review. The main searches were conducted in OpenAlex and Crossref, while DOAJ, GARUDA, and documents issued by AAOIFI, IFSB, IIFM, Indonesia's Financial Services Authority, and Bank Indonesia were used to broaden and validate the evidence base. Publications from 2018 to 2026. The result shows that sukuk broaden funding sources and long-term financing by converting assets or usufruct into investable units; provide liquid assets that can be placed, traded, or pledged as collateral; and connect Islamic banks with capital markets, governments, and central banks. These functions are not automatic. Their effectiveness depends on structural tradability, maturity diversity, secondary-market depth, Sharia standardization, underlying-asset quality, and regulatory recognition. The article's novelty is a three-function chain in which financing creates investable assets, liquidity enables portfolio transformation, and institutional support strengthens sukuk circulation. This framework suggests that sukuk-market development should be evaluated by its usefulness for bank balance sheets rather than by issuance volume alone.  
Milkiyah dan Keadilan Ganti Kerugian dalam Pengadaan Tanah: Perspektif Hukum Ekonomi Syariah Ardhian Lukman Hakim
Journal of Islamic Economic Studies Vol. 2 No. 3 (2026): September 2026
Publisher : Yayasan Darussalam Patalassang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66274/yp85jn41

Abstract

Land acquisition for public interest in Indonesia still generates compensation disputes even though its regulation has been strengthened from the Basic Agrarian Law to the Job Creation Law, raising the question of whether formal legal certainty alone secures substantive justice for landowners. This article analyzes how far the principle of milkiyah (ownership as a trust) in Islamic economic law can enrich the assessment of compensation justice. This normative legal study applies statutory and conceptual approaches to legislation, court-related instruments, textbooks, and journal articles, analyzed through comparative-thematic and prescriptive methods. The findings show that the social function of land rights, the duty to pay proper and fair compensation, and the principle of agreement are consistent with milkiyah, an taraadin (mutual consent), and the prohibition of gharar and zulm. Tension arises mainly in the rule deeming non-objecting parties to have accepted compensation and in the court deposit (consignment) of compensation, which may weaken the landowner's genuine consent. As an implication, the article formulates four milkiyah criteria, namely clarity of object and value, consent through deliberation, coverage of non-physical losses, and recognition of collective or religious rights, as an additional ethical-normative framework that strengthens positive law.

Page 7 of 7 | Total Record : 64

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