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Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam
Published by Yayasan Al-qur’an Shalahuddin Al-ayyubi
ISSN : -     EISSN : 3090730     DOI : -
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
FOCUS Al-Iqtisodiyah: Journal of Islamic Economics and Economics provides scientific articles developed through the publication of articles, original research reports, reviews, and scientific commentaries in Economics SCOPE Al-Iqtisodiyah: Journal of Islamic Economics and Economics includes research papers from researchers, academics, and practitioners. Specifically, papers discussing the following general topics are invited 1. Principles of Islamic Economics 2. Islamic Finance 3. Micro and Macro Sharia Economics 4. Sharia-Based Development Economics 5. Sharia Economic Law 6. Business Ethics from an Islamic Perspective 7. Economics
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 28 Documents
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Analisis Good Corporate Governance Pada Pengelolaan Keuangan Di Perumda Air Minum Giri Nawa Tirta  Kabupaten Pasuruan Muhammad Afif Rifqi; Khoirul Huda
Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Vol. 1 No. 3 (2025): Ilmu Ekonomi dan Ekonomi Islam
Publisher : Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam

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Abstract

This study used a qualitative approach and descriptive research. The research location was at the Regional Drinking Water Company (PERUMDA) Giri Nawa Tirta in Pasuruan Regency. Data analysis techniques used data reduction, data presentation, and conclusion drawing. The results of the study indicate that: 1) Transparency in financial management at the Pasuruan Regency drinking water company is well-implemented. This can be seen in the openness, collection, and reporting of information related to the company's finances. 2) Accountability in financial management at the Pasuruan Regency drinking water company is well-implemented. This can be seen in the functions, systems, structures, and responsibilities of company personnel, enabling effective management. 3) Accountability in financial management at the Pasuruan Regency drinking water company is well-implemented. This can be seen in the company's management in accordance with applicable laws and regulations. 4) Independence in financial management at the Pasuruan Regency drinking water company is well-implemented. This can be seen in the fact that each company organ avoids domination by any party, is not influenced by particular interests, is free from conflicts of interest, and is free from any influence or pressure, enabling objective decision-making. 5) The fairness of financial management at the Pasuruan Regency drinking water company is well-executed. This is evident in the company's provision of opportunities for stakeholders to provide input and express opinions on behalf of the company's interests. The company also provides equal and fair treatment to stakeholders in accordance with their benefits and contributions to the company. Abstrak Penelitian ini menggunakan pendekatan kualitatif dan jenis penelitian deskriptif. Lokasi penelitian ini berada di PERUMDA Air Minum Giri Nawa Tirta Kabupaten Pasuruan. Teknik analisis data menggunakan reduksi data, paparan data, dan penarikan kesimpulan. Hasil penelitian menyatakan bahwa 1) Transparansi pengelolaan keuangan di perusahaan air minum kabupaten Pasuruan terlaksana dengan baik. Hal ini dapat dilihat dalam keterbukaan, pengumpulan, dan pelaporan informasi terkait keuangan perusahaan. 2) Akuntabilitas pengelolaan keuangan di perusahaan air minum kabupaten Pasuruan terlaksana dengan baik. Hal ini dapat dilihat dalam fungsi, sistem, struktur,dan pertanggung jawaban orang-orang perusahaan sehingga pengelolaan perusahaan dapat terlaksana dengan efektif. 3) Pertanggungjawaban pengelolaan keuangan di perusahaan air minum kabupaten Pasuruan terlaksana dengan baik. Hal ini dapat dilihat dalam pengelolaan perusahaan terhadap prinsip dan peraturan perundang-undangan yang berlaku. 4) Kemandirian pengelolaan keuangan di perusahaan air minum kabupaten Pasuruan terlaksana dengan baik. Hal ini dapat dilihat bahwa masing-masing organ perusahaan menghindari terjadinya dominasi oleh pihak manapun, tidak terpengaruh oleh kepentingan tertentu, bebas dari benturan kepentingan dan dari segala pengaruh atau tekanan, sehingga pengambilan keputusan dapat dilakukan secara objektif. 5) Kewajaran pengelolaan keuangan di perusahaan air minum kabupaten Pasuruan terlaksana dengan baik. Hal ini dapat dilihat bahwa perusahaan memberikan kesempatan kepada pemangku kepentingan untuk memberikan masukan dan menyampaikan pendapat bagi kepentingan perusahaan juga memberikan perlakuan yang setara dan wajar kepada pemangku kepentingan sesuai dengan manfaat dan kontribusi yang diberikan kepada perusahaan
The Integration Of Technology And Local Wisdom In The Economic Development Of Indonesian Society In The Era Of 5.0 Ahmad Munir
Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Vol. 1 No. 4 (2025): Ilmu Ekonomi dan Ekonomi Islam
Publisher : Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam

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Abstract

The Era 5.0 marks a paradigm shift in economic development that places humans at the center of innovation, with advanced technology as the primary driver. In the Indonesian context, the integration of technology and local wisdom serves as a crucial strategy for fostering sustainable and inclusive economic growth. This study aims to analyze how the application of digital technology can align with the values, practices, and traditional knowledge deeply rooted in society. The research employs literature review and qualitative methods to examine various successful integration models in the agriculture, tourism, and creative industry sectors. Data analysis was conducted through data condensation, data display, and conclusion drawing. The findings indicate that the integration of technology and local wisdom in the Era 5.0 is an essential strategy for building an advanced Indonesian economy while remaining rooted in cultural identity. Technology accelerates processes, enhances efficiency, and expands access to global markets, while local wisdom ensures sustainability and social cohesion. The synergy between the two has the potential to promote inclusive growth, reduce inequality, preserve cultural heritage, and create employment opportunities. Success, however, depends on equitable infrastructure development, digital literacy, intellectual property protection, and cross-sector collaboration, enabling Indonesia to become a global example of harmonizing tradition and innovation.          Abstrak Era 5.0 menandai pergeseran paradigma pembangunan ekonomi yang menempatkan manusia sebagai pusat inovasi, dengan teknologi canggih sebagai penggerak utama. Dalam konteks Indonesia, integrasi teknologi dan kearifan lokal menjadi strategi penting untuk menciptakan pertumbuhan ekonomi yang berkelanjutan dan inklusif. Penelitian ini bertujuan menganalisis bagaimana penerapan teknologi digital dapat berjalan selaras dengan nilai, praktik, dan pengetahuan tradisional yang telah mengakar di masyarakat. Metode yang digunakan adalah studi literatur dan metode kualitatif terhadap berbagai model integrasi yang berhasil di sektor pertanian, pariwisata, dan industri kreatif. Analisis data menggunakan kondensasi data, display data dan menarik Kesimpulan. Hasil penelitian ini menunjukkan bahwa Integrasi teknologi dan kearifan lokal di Era 5.0 menjadi strategi penting membangun ekonomi Indonesia yang maju sekaligus berakar pada budaya. Teknologi mendorong percepatan, efisiensi, dan akses pasar global, sementara kearifan lokal menjaga keberlanjutan dan kohesi sosial. Sinergi keduanya berpotensi menciptakan pertumbuhan inklusif, mengurangi kesenjangan, melestarikan budaya, dan membuka lapangan kerja. Keberhasilan bergantung pada pemerataan infrastruktur, literasi digital, perlindungan kekayaan intelektual, dan kolaborasi lintas sektor, sehingga Indonesia dapat menjadi teladan global dalam memadukan tradisi dan inovasi.
Expansion of Oil Palm and Changes in the Local EconomicStructure in Kubu Raya Regency Tiara Sari; Sulaiman; Agustina
Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Vol. 1 No. 4 (2025): Ilmu Ekonomi dan Ekonomi Islam
Publisher : Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam

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Abstract

The expansion of oil palm in Kubu Raya Regency has become a major driver of local economic transformation, significantly impacting the social and economic structure of the community. This study aims to examine how the development of the oil palm industry has changed patterns of income, employment, and economic activities at the village level. The research employs a qualitative method with a socio-ekonomic approach. Data collection was conducted through observation, interviews, and documentation. Data analysis was carried out using data condensation, data display, and drawing conclusions. The results indicate that the growth of the oil palm industry in Kubu Raya Regency has brought substantial changes to the local economy, marked by increased community income, the opening of new employment opportunities, and enhanced economic activities at the village level. However, these advancements have also raised several serious issues, such as agrarian conflicts, shifts in employment structure, social inequality, and environmental damage caused by the conversion of forests and peatlands. Therefore, inclusive, fair, and sustainable management is required so that economic benefits can be enjoyed without sacrificing social welfare or environmental sustainability in the future. Abstrak Ekspansi kelapa sawit di Kabupaten Kubu Raya telah menjadi pendorong utama transformasi ekonomi lokal dengan dampak signifikan terhadap struktur sosial dan ekonomi masyarakat. Penelitian ini bertujuan untuk mengkaji bagaimana perkembangan industri kelapa sawit mengubah pola pendapatan, lapangan kerja, dan aktivitas ekonomi di tingkat desa. Metode penelitian kualiatatif dengan pendekatan ekonomi-politik. Pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Analisis data dilakukan dengan kondensasi data, display data dan menarik Kesimpulan. Hasil penelitian menunjukkan bahwa Perkembangan industri kelapa sawit di Kabupaten Kubu Raya telah membawa perubahan besar pada perekonomian lokal, yang ditandai dengan meningkatnya pendapatan masyarakat, terbukanya lapangan pekerjaan baru, serta meningkatnya aktivitas ekonomi di tingkat desa. Meski demikian, kemajuan ini juga menimbulkan berbagai persoalan serius, seperti sengketa agraria, pergeseran struktur pekerjaan, ketidakmerataan sosial, serta kerusakan lingkungan yang disebabkan oleh alih fungsi hutan dan lahan gambut. Dengan demikian, diperlukan pengelolaan yang bersifat inklusif, adil, dan berkelanjutan agar manfaat ekonomi dapat dirasakan tanpa mengorbankan kesejahteraan sosial maupun kelestarian lingkungan di masa depan.
Implementasi Blockchain Memperkuat Maqasid Al-Shariah Melalui Peningkatan Transparansi, Keadilan, Dan Kepatuhan Dalam Ekosistem Digital Krishna Adityangga; Muhammad Rafiuddin
Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Vol. 1 No. 4 (2025): Ilmu Ekonomi dan Ekonomi Islam
Publisher : Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam

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Abstract

Global Islamic finance is required to increase transparency and accountability in the digital era to realize the Maqasid al-Shariah (the objectives of Sharia). Key challenges include the lack of ethical certainty in certain consensus protocols and fragmentation in Sharia governance and global regulations. This study aims to examine the transformative potential of blockchain technology in the Digital Sharia ecosystem to strengthen ethical and operational compliance, particularly in the context of justice ('adl) and general welfare (maslahah). A qualitative descriptive approach was used, utilizing a Systematic Literature Review (SLR) of reputable academic literature. Data were analyzed thematically to map the impact of blockchain on each element of the Maqasid al-Shariah. It was found that blockchain characteristics such as immutability and smart contracts effectively reduce gharar (uncertainty) and increase accountability, as seen in Zakat, Waqf, and Smart Sukuk applications. However, the Proof-of-Work protocol is considered contrary to the principle of sustainability (maslahah) due to its high energy consumption. Blockchain is a vital transformative tool for achieving Islamic ethical goals. The main implications are the recommendation to adopt a sustainable platform (Proof-of-Stake), the need for the Sharia Council to issue proactive fatwas, and the establishment of a regulatory sandbox by the government to facilitate Sharia-compliant innovation. Abstrak Keuangan Syariah Global dituntut untuk meningkatkan transparansi dan akuntabilitas di era digital guna mewujudkan Maqasid al-Shariah. Tantangan utama meliputi minimnya kepastian etika pada protokol konsensus tertentu dan fragmentasi dalam tata kelola Syariah serta regulasi global. Penelitian ini bertujuan menguji potensi transformatif teknologi blockchain dalam ekosistem Syariah Digital untuk memperkuat kepatuhan etika dan operasional, khususnya dalam konteks keadilan ('adl) dan kesejahteraan umum (maslahah). Pendekatan Kualitatif Deskriptif digunakan dengan memanfaatkan Systematic Literature Review (SLR) terhadap literatur akademik bereputasi. Data dianalisis secara tematik untuk memetakan dampak blockchain terhadap setiap elemen Maqasid al-Shariah. Ditemukan bahwa karakteristik blockchain seperti imutabilitas dan smart contracts secara efektif mengurangi gharar (ketidakpastian) dan meningkatkan akuntabilitas, terlihat pada aplikasi Zakat, Wakaf, dan Smart Sukuk. Namun, protokol Proof-of-Work dianggap bertentangan dengan prinsip keberlanjutan (maslahah) karena konsumsi energi yang tinggi. Blockchain adalah alat transformatif yang vital untuk mencapai tujuan etika Islam. Implikasi utamanya adalah rekomendasi adopsi platform berkelanjutan (Proof-of-Stake), perlunya Dewan Syariah mengeluarkan fatwa yang proaktif, serta pembentukan regulatory sandbox oleh pemerintah untuk memfasilitasi inovasi yang patuh Syariah.
PERAN KELURAHAN TANJUNG SARI KOTA MEDAN DALAM MENINGKATKAN EKONOMI KELUARGA MISKIN MELALUI PROGRAM PEMBERDAYAAN PEREMPUAN DALAM UPAYA PENINGKATAN PENDAPATAN KELUARGA (UP2K) Aprillia, Putri
Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Vol. 1 No. 4 (2025): Ilmu Ekonomi dan Ekonomi Islam
Publisher : Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam

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Abstract

The Family Income Improvement Program (UP2K) in Tanjung Sari Village has been running for approximately ten years, but its implementation has not been optimal due to weak program management by the village administration. This study aims to analyze the implementation of the UP2K Program using a descriptive method with a qualitative approach. Data were collected through interviews, observations, and documentation studies, and analyzed using the theory of the main roles of the public sector according to (Jones, 1993) in (Mahsun, 2006), which includes regulatory roles, enabling roles, and directing roles. The results of the study indicate that the UP2K Program has had a positive impact on increasing the income and welfare of the beneficiary community, although the effect is not yet significant. The program is also considered to be on target in supporting family economics, which has the potential to improve community health, education, and skills. However, overall, the implementation of the UP2K Program in Tanjung Sari Village is still not running well and requires managerial strengthening from the village administration.
Potensi Wakaf Saham Sebagai Alternatif Wakaf Produktif Di Era Digitalisasi 4.5 M. Asri Setiawan; Zaiful Anas
Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Vol. 1 No. 4 (2025): Ilmu Ekonomi dan Ekonomi Islam
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In the development of new waqf objects such as cash waqf, shares and securities emerged as a result of ijtihad ulama based on the motive of maximizing the benefits that would be felt by the recipient. Indonesia is a country with a Muslim majority population. Along with the increasingly widespread halal lifestyle, it also affects the investment style of the community with the emergence of the Islamic stock market and continues to grow. In Indonesia, the share waqf program will be launched by the relevant authorities. The purpose of this study is to find out the model for implementing share waqf in Indonesia later and to find out how to estimate the potential of share waqf in Indonesia. This study uses a qualitative approach and is categorized as a literature study using the metasynthetic method. The results show that there are two models of stock waqf management in Indonesia. Meanwhile, the potential of stock waqf is very large, in terms of the number of Muslims in Indonesia, the number of Islamic stock investors from year to year and the number of Islamic stock issuers on the Indonesian stock exchange. Abstrak Dalam perkembangan objek-objek wakaf baru seperti wakaf uang, saham dan surat berharga muncul sebagai hasil ijtihad ulama berdasarkan motif memaksimalkan manfaat yang akan dirasakan oleh penerimanya. Indonesia merupakan negara dengan penduduk mayoritas muslim. Seiring dengan kian maraknya gaya hidup halal, maka hal tersebut juga berpengaruh kepada gaya investasi masyarakat dengan munculnya bursa saham syariah dan terus berkembang. Di Indonesia sendiri akan di launching program wakaf saham oleh otoritas terkait. Tujuan dari penelitian ini adalah untuk mengetahui model penerapan wakaf saham di Indonesia nantinya serta untuk mengetahui bagaimana perkiraan potensi wakaf saham di Indonesia Penelitian ini menggunakan pendekatan kualitatif dan dikategorikan sebagai studi pustaka menggunakan metode metasintesis. Hasil menunjukkan bahwa terdapat dua model pengelolaan wakaf saham di Indonesia. Sedangkan potensi dari wakaf saham sangat besar, ditinjau dari jumlah umat Islam di Indonesia, jumlah investor saham syariah dari tahun ke tahun serta jumlah emiten saham syariah pada bursa efek indonesia.
Relevansi Pemikiran Ekonomi Al-Ghazal terhadap Etika Bisnis di Era Modern Salwa Latifa Zahra; Lina Marlina Susana
Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Vol. 2 No. 1 (2026): Ilmu Ekonomi dan Ekonomi Islam
Publisher : Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam

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This study examines the relevance of al-Ghazali's economic thought to business ethics in the modern era using qualitative methods based on a literature review. Al-Ghazali, one of the most influential scholars in the Islamic intellectual tradition, is known not only for his Sufism and philosophy but also for his significant contributions to economic thought and social ethics. This study aims to explore al-Ghazali's Islamic economic principles—particularly the values ​​of justice, honesty, trustworthiness, social responsibility, and equitable distribution of wealth—and analyze how these principles can be applied in contemporary business practices. The study begins with a brief biography of al-Ghazali, his intellectual journey, and his contributions through monumental works such as Ihya' 'Ulum al-Din and al-Mustasfa. The analysis shows that al-Ghazali emphasized the importance of balancing spiritual and material needs in economic activities. He emphasized the prohibition of harmful practices, such as fraud, usury, market manipulation, and exploitation, and encouraged fairness in all economic transactions. Ethical values ​​such as integrity, trustworthiness, and concern for the welfare of society are important foundations in his economic thought framework. These principles have proven relevant to addressing the increasingly complex challenges of modern business practices, particularly in the context of moral crises, unequal distribution of wealth, and unsustainable business practices. Applying al-Ghazali's thinking can help build a business system that is ethical, just, sustainable, and oriented toward the common good. Thus, al-Ghazali's economic thought remains relevant and serves as an important reference in shaping civilized business ethics in the contemporary era. Abstrak Penelitian ini mengkaji relevansi pemikiran ekonomi al-Ghazali terhadap etika bisnis di era modern dengan menggunakan metode kualitatif berbasis kajian pustaka. Al-Ghazali, salah satu ulama paling berpengaruh dalam tradisi intelektual Islam, tidak hanya dikenal dalam bidang tasawuf dan filsafat, tetapi juga memberikan kontribusi penting dalam pemikiran ekonomi dan etika sosial. Kajian ini bertujuan menggali prinsip-prinsip ekonomi Islam menurut al-Ghazali—terutama nilai keadilan, kejujuran, amanah, tanggung jawab sosial, serta distribusi kekayaan yang adil—dan menganalisis bagaimana prinsip tersebut dapat diterapkan dalam praktik bisnis kontemporer. Penelitian diawali dengan penelusuran biografi singkat al-Ghazali, perjalanan intelektualnya, serta kontribusinya melalui karya monumental seperti Ihya’ ‘Ulum al-Din dan al-Mustasfa. Hasil analisis menunjukkan bahwa al-Ghazali menekankan pentingnya keseimbangan antara kebutuhan spiritual dan material dalam aktivitas ekonomi. Ia menegaskan larangan terhadap praktik yang merugikan, seperti penipuan, riba, manipulasi pasar, dan eksploitasi, serta mendorong keadilan dalam setiap transaksi ekonomi. Nilai-nilai etika seperti integritas, amanah, dan kepedulian terhadap kesejahteraan masyarakat menjadi landasan penting dalam kerangka pemikiran ekonominya. Prinsip-prinsip tersebut terbukti relevan untuk menghadapi tantangan praktik bisnis modern yang semakin kompleks, terutama dalam konteks krisis moral, ketimpangan distribusi kekayaan, dan praktik bisnis yang tidak berkelanjutan. Penerapan pemikiran al-Ghazali dapat membantu membangun sistem bisnis yang etis, adil, berkelanjutan, dan berorientasi pada kemaslahatan bersama. Dengan demikian, pemikiran ekonomi al-Ghazali tetap aktual dan menjadi rujukan penting dalam membentuk etika bisnis yang berkeadaban di era kontemporer.
Etika Jual Beli Dalam Perlindungan Konsumen Pada Produk Palsu Di E-Commerce Muhammad fachri; Dini khaerani; Kurniati
Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Vol. 2 No. 1 (2026): Ilmu Ekonomi dan Ekonomi Islam
Publisher : Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam

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The growth of e-commerce platforms in Indonesia has indeed created significant space for trade activities, but at the same time, it has also given rise to new problems, particularly the widespread circulation of counterfeit products that can harm buyers. This study seeks to examine how the principles of Islamic transaction ethics can serve as a basis for strengthening consumer protection in digital transactions. This research was conducted through a literature review, examining primary sources such as the Quran, hadith, and the thoughts of Islamic scholars. This research was supplemented by supporting materials in the form of books, scientific articles, and national laws and regulations, including Law Number 8 of 1999 concerning Consumer Protection. This study found that Islam teaches the values ​​of honesty, clarity of information, mutual consent, and prohibits practices that involve elements of uncertainty, fraud, and usury. These principles align with positive legal regulations aimed at protecting consumer rights and security. Therefore, the application of Islamic transaction ethics in the digital trading environment is considered capable of strengthening consumer protection while building an e-commerce ecosystem that is safer, fairer, and in accordance with Islamic guidance. Abstrak Pertumbuhan platform jual beli e-commerce di Indonesia memang telah memberikan ruang yang signifikan bagi aktivitas perdagangan, tetapi di saat yang sama, hal ini juga menimbulkan permasalahan baru, terutama maraknya peredaran produk palsu yang dapat merugikan pembeli. Penelitian ini berupaya mengkaji bagaimana prinsip-prinsip etika muamalah Islam dapat menjadi dasar penguatan perlindungan konsumen dalam transaksi digital. Penelitian ini dilakukan melalui studi pustaka, dengan mengkaji sumber-sumber primer seperti Al-Qur'an, hadis, dan pemikiran para ulama. Penelitian ini dilengkapi dengan bahan-bahan pendukung berupa buku, artikel ilmiah, dan peraturan perundang-undangan nasional, termasuk Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen. Penelitian ini menemukan bahwa Islam mengajarkan nilai-nilai kejujuran, kejelasan informasi, kerelaan bersama, dan larangan praktik-praktik yang mengandung unsur ketidakpastian, penipuan, dan riba. Prinsip-prinsip ini selaras dengan peraturan hukum positif yang bertujuan untuk melindungi hak dan keamanan konsumen. Oleh karena itu, penerapan etika transaksi Islam dalam lingkungan perdagangan digital dinilai mampu memperkuat perlindungan konsumen sekaligus membangun ekosistem e-commerce yang lebih aman, adil, dan sesuai dengan tuntunan Islam.

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