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BAITUL MAAL : Journal of Sharia Economics
Published by Yayasan Lembaga Studi Manarul Ilmi
ISSN : "_"     EISSN : 30642825     DOI : -
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
BAITUL MAAL : Journal of Sharia Economics is an academic publication that focuses on the study and development of economic theories, practices, and policies within the framework of Islamic law (Sharia). This journal typically covers topics such as Islamic banking and finance, halal business practices, zakat (charitable giving), waqf (endowment), Islamic insurance (takaful), and the ethical implications of economic activities in accordance with Sharia principles. Articles in the journal may include theoretical research, case studies, policy analyses, and reviews of current practices in the field of Sharia-compliant economics. The goal is to contribute to the body of knowledge that helps integrate Islamic principles with modern economic practices, promoting ethical and socially responsible economic behavior.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 38 Documents
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Transformasi Sosial dan Tata Kelola Ekonomi Lokal dalam Penataan Pasar Tradisional Aur Kuning Prespektif Maqashidus Syariah Jera Oktavia
BAITUL MAAL : Journal of Sharia Economics Vol. 2 No. 3 (2025): September - Desember
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v2i3.152

Abstract

Pasar tradisional merupakan ruang ekonomi sekaligus sosial yang merefleksikan interaksi antara negara dan masyarakat dalam menjaga keberlanjutan ekonomi lokal. Di Kota Bukittinggi, Pasar Tradisional Aur menghadapi tantangan berupa kepadatan pedagang, keterbatasan infrastruktur, dan lemahnya tata kelola. Penelitian ini mengkaji peran Dinas Perdagangan dan Perindustrian dalam pengelolaan serta pengorganisasian pasar melalui pendekatan deskriptif kualitatif dengan teknik wawancara, observasi, dan dokumentasi. Berbasis teori collaborative governance dan partisipasi komunitas, studi ini menyoroti pentingnya sinergi antaraktor dalam menciptakan tata kelola pasar yang tertib, bersih, dan berkelanjutan. Hasil penelitian menunjukkan bahwa dinas berperan penting dalam penataan infrastruktur, pembinaan pedagang, dan mediasi konflik, namun efektivitasnya terhambat oleh keterbatasan sumber daya dan lemahnya koordinasi antar pemangku kepentingan. Secara empiris, keberhasilan pengelolaan pasar bergantung pada kebijakan yang konsisten dan partisipasi aktif pedagang. Secara keilmuan, penelitian ini memperkaya kajian antropologi pembangunan dan kebijakan publik lokal  dengan pendekatan maqashidus syariah menegaskan bahwa pasar tradisional bukan sekadar ruang ekonomi, melainkan arena sosial yang membutuhkan tata kelola kolaboratif berbasis kepercayaan dan komunikasi. Temuan ini membuka ruang refleksi baru dalam studi ekonomi komunitas dan peran negara dalam transformasi ruang publik. Traditional markets represent not only economic institutions but also social spaces where interactions between the state and community construct the dynamics of local livelihoods. In Bukittinggi City, the Aur Traditional Market illustrates how overcrowding, limited infrastructure, and weak governance hinder the sustainability of community-based economies. This study examines the role of the Department of Trade and Industry in managing and organizing the market through a descriptive qualitative approach using interviews, observation, and documentation. The research adopts the theoretical lens of collaborative governance and community participation, emphasizing that effective market management requires the synergy of multiple actors to ensure order, cleanliness, and sustainability. The findings reveal that the department plays a crucial role in infrastructure improvement, trader development, and conflict mediation, yet its efforts are limited by human resource constraints and institutional fragmentation. Empirically, the effectiveness of market management depends on consistent local policies  with maqashidus syariah and the active participation of traders as co-managers of the public space. Scientifically, this study contributes to the discourse of development anthropology and local governance by redefining traditional markets as socio-economic arenas that demand collaborative and trust-based governance. It also provides a reflective framework for understanding the relationship between the state and local communities in transforming traditional markets into inclusive urban spaces
Analisis Kualitas Pelayanan Publik di Kantor Camat Tilatang Kamang: Pendekatan Good Governance dan Service Quality dalam Konteks Otonomi Daerah Mega Noviani
BAITUL MAAL : Journal of Sharia Economics Vol. 2 No. 3 (2025): September - Desember
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v2i3.158

Abstract

Pelayanan publik di tingkat kecamatan merupakan wajah nyata kinerja pemerintah daerah dan menjadi indikator utama keberhasilan otonomi daerah. Namun, berbagai fenomena menunjukkan bahwa kualitas layanan sering kali tidak konsisten karena keterbatasan digitalisasi, kapasitas aparatur, dan mekanisme evaluasi yang belum melibatkan masyarakat secara optimal. Penelitian ini bertujuan menganalisis kualitas pelayanan publik di Kantor Camat Tilatang Kamang melalui pemahaman mendalam terhadap praktik pelayanan, perilaku aparatur, serta pengalaman masyarakat sebagai pengguna layanan. Menggunakan pendekatan kualitatif lapangan, data dikumpulkan melalui observasi langsung, wawancara mendalam dengan aparatur dan pemohon layanan, serta dokumentasi administratif. Hasil penelitian menunjukkan bahwa pelayanan publik di kecamatan ini memiliki kekuatan pada aspek responsivitas dan etika pelayanan yang humanis, sedangkan kelemahannya terletak pada rendahnya digitalisasi, ketergantungan pada individu tertentu, dan minimnya mekanisme umpan balik publik. Simpulan penelitian menegaskan bahwa peningkatan kualitas layanan memerlukan transformasi sistemik berupa modernisasi teknologi pelayanan, penguatan kapasitas aparatur, serta pelibatan masyarakat secara terstruktur agar pelayanan publik menjadi lebih akuntabel, profesional, dan berkelanjutan.   Public service delivery at the sub-district level represents the most visible performance of local government and serves as a key indicator of decentralization effectiveness. However, the broader phenomenon across regions shows that service quality often remains inconsistent due to limited digitalization, insufficient staff capacity, and evaluation mechanisms that inadequately incorporate citizen feedback. This study aims to examine the quality of public services at the Tilatang Kamang Sub-District Office by exploring actual service practices, bureaucratic behavior, and citizens’ experiences as service users. Employing a qualitative field research approach, data were collected through direct observation, in-depth interviews with officials and service recipients, and administrative documentation. The findings indicate that the office demonstrates strong responsiveness and a humanistic service ethic, yet faces weaknesses in digital infrastructure, dependence on specific personnel, and the absence of systematic public feedback mechanisms. The study concludes that service improvement requires a systemic transformation through digital modernization, continuous capacity building for frontline staff, and structured citizen participation. Such measures are essential to establishing a more accountable, professional, and sustainable public service system.  
Mekanisme Tata Kelola Lembaga Zakat dan Graduasi Kemiskinan dalam Keuangan Sosial Islam Terdesentralisasi Salma Safiah
BAITUL MAAL : Journal of Sharia Economics Vol. 2 No. 3 (2025): September - Desember
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v2i3.159

Abstract

Zakat semakin diakui sebagai instrumen strategis dalam kerangka keuangan sosial Islam untuk mengatasi kemiskinan dan ketimpangan sosial-ekonomi. Namun, sebagian besar kajian yang ada masih menekankan aspek normatif atau deskripsi praktik kelembagaan, sehingga pemahaman empiris mengenai bagaimana lembaga zakat mengoperasionalkan strategi pemberdayaan dalam konteks tata kelola yang terdesentralisasi masih terbatas. Penelitian ini bertujuan mengisi kesenjangan tersebut dengan menganalisis mekanisme tata kelola dan jalur pemberdayaan yang memungkinkan lembaga zakat berkontribusi terhadap transformasi sosial-ekonomi mustahik. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus, yang didukung oleh wawancara mendalam dengan pengelola zakat, penerima manfaat, muzakki, serta mitra kelembagaan, disertai observasi lapangan dan analisis dokumen. Hasil penelitian menunjukkan bahwa efektivitas pemberdayaan berbasis zakat ditentukan oleh tiga dimensi utama yang saling terkait, yaitu kapasitas tata kelola kelembagaan, kolaborasi berbasis kepercayaan antar pemangku kepentingan, serta pergeseran strategis dari pendistribusian konsumtif menuju program produktif dan berorientasi graduasi kemiskinan. Meskipun demikian, penelitian ini juga mengidentifikasi kendala struktural berupa keterbatasan sumber daya manusia profesional, rendahnya literasi zakat, dan terbatasnya inovasi program yang menghambat skalabilitas dan keberlanjutan dampak. Secara teoretis, studi ini memperkaya literatur keuangan sosial Islam melalui pemahaman berbasis proses mengenai peran tata kelola zakat dalam mendorong graduasi kemiskinan. Secara praktis, temuan penelitian memberikan implikasi kebijakan bagi penguatan kelembagaan zakat agar dampaknya melampaui fungsi redistribusi jangka pendek. Zakat has increasingly been recognized as a strategic instrument within Islamic social finance to address poverty and socio-economic inequality. Nevertheless, existing studies predominantly emphasize normative principles or descriptive institutional practices, providing limited empirical insight into how zakat institutions operationalize empowerment-oriented strategies within decentralized governance settings. This study addresses this gap by examining the governance mechanisms and empowerment pathways through which zakat institutions contribute to poverty alleviation and socio-economic transformation. Adopting a qualitative case study approach, the research draws on in-depth interviews with zakat administrators, beneficiaries, donors, and institutional partners, complemented by field observations and document analysis. The findings reveal that effective zakat-based empowerment is shaped by three interrelated dimensions: institutional governance capacity, trust-based collaboration among stakeholders, and a strategic transition from consumptive assistance toward productive and graduation-oriented programs. These dimensions collectively influence the sustainability and depth of empowerment outcomes experienced by beneficiaries. Despite these positive dynamics, the study identifies persistent structural constraints, including limited professional human resources, uneven zakat literacy, and restricted program innovation, which hinder scalability and long-term impact. This study contributes to the Islamic social finance literature by advancing a process-oriented understanding of zakat governance and its role in enabling poverty graduation within decentralized systems. The findings also offer policy-relevant insights for strengthening zakat institutions to enhance their developmental impact beyond short-term redistribution.
Rekonstruksi Tata Kelola Fiskal Berbasis Syariah: Analisis Peran Strategis Sekretariat DPRK Aceh Selatan dalam Mewujudkan Pembangunan Ekonomi Daerah Susan Kurniati
BAITUL MAAL : Journal of Sharia Economics Vol. 2 No. 3 (2025): September - Desember
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v2i3.162

Abstract

Pengelolaan keuangan daerah di Indonesia masih menghadapi berbagai persoalan struktural yang memengaruhi efektivitas tata kelola fiskal, terutama pada wilayah yang menerapkan kerangka hukum berbasis syariah seperti Aceh. Penelitian ini menganalisis peran strategis Sekretariat DPRK Aceh Selatan dalam mendukung tata kelola keuangan yang transparan, akuntabel, dan berorientasi pembangunan. Tujuan penelitian adalah menjelaskan bagaimana sekretariat menjalankan prosedur administratif, mengelola dokumentasi keuangan, serta memastikan kepatuhan dalam siklus anggaran daerah. Metode yang digunakan adalah deskriptif kualitatif melalui observasi bersistem, telaah dokumen anggaran, dan analisis regulasi terkait pengelolaan keuangan publik. Hasil penelitian menunjukkan bahwa sekretariat berperan penting dalam koordinasi perencanaan anggaran, fasilitasi pembahasan legislatif–eksekutif, serta penjaminan integritas pelaporan keuangan. Meskipun demikian, penelitian menemukan sejumlah hambatan, seperti panjangnya rantai birokrasi, keterbatasan teknologi, serta variasi kompetensi aparatur. Dalam perspektif ekonomi pembangunan Islam, kondisi ini menegaskan perlunya perbaikan tata kelola yang selaras dengan prinsip maqasid al-shariah, terutama nilai keadilan, akuntabilitas, dan kemaslahatan publik. Penelitian menyimpulkan bahwa peningkatan kapasitas kelembagaan, digitalisasi administrasi, dan penguatan transparansi menjadi langkah penting menuju tata kelola fiskal daerah yang lebih efektif dan beretika.   Regional financial governance in Indonesia continues to face structural and administrative challenges that influence the effectiveness of fiscal management, particularly in regions operating under Islamic legal frameworks such as Aceh. This study examines the strategic role of the Secretariat of the South Aceh District People’s Representative Council (DPRK) in supporting transparent, accountable, and development-oriented fiscal governance. The research aims to explore how the Secretariat institutionalizes administrative procedures, maintains financial documentation, and ensures compliance within the local budget cycle. Employing a qualitative descriptive method, data were collected through systematic observation, review of financial documents, and analysis of regulatory frameworks governing regional public finance. The findings reveal that the Secretariat plays a pivotal role in coordinating budget planning, facilitating legislative–executive deliberations, and maintaining the integrity of financial reporting. However, the study also identifies persistent constraints, including bureaucratic layers, limited technological integration, and varying levels of administrative competence. From the perspective of Islamic development economics, these challenges highlight the need for governance improvements aligned with maqasid al-shariah principles emphasizing justice, accountability, and public welfare. The study concludes that strengthening institutional capacity, digitalization, and transparency mechanisms is essential for achieving more effective and ethical regional fiscal governance.
Reformasi Birokrasi Publik Berbasis Ekonomi Islam: Analisis Maqāṣid Syarī‘ah dan Qawā‘id Fiqhiyyah pada Pelayanan Publik di Kecamatan Tambang Putri Handayani
BAITUL MAAL : Journal of Sharia Economics Vol. 2 No. 3 (2025): September - Desember
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v2i3.165

Abstract

Pelayanan publik merupakan salah satu indikator penting kualitas tata kelola pemerintahan. Namun, realitas di Indonesia menunjukkan masih banyak persoalan terkait keterlambatan layanan, prosedur berlapis, dan keterbatasan digitalisasi, sebagaimana juga ditemukan di Kantor Camat Tambang Kabupaten Kampar. Fenomena ini menimbulkan biaya transaksi tambahan bagi masyarakat dan menurunkan tingkat kepercayaan publik terhadap birokrasi. Penelitian ini bertujuan menganalisis praktik pelayanan publik di Kantor Camat Tambang dengan menggunakan kerangka maqāṣid syarī‘ah dan qawā‘id fiqhiyyah, untuk menemukan model reformasi pelayanan yang maslahat dan berkelanjutan. Metode penelitian yang digunakan adalah kualitatif dengan desain studi kasus. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi, serta dianalisis secara tematik dengan fokus pada relevansi terhadap prinsip hifẓ al-nafs, hifẓ al-māl, dan maslahah ‘ammah. Temuan penelitian menunjukkan bahwa meskipun aparatur memiliki etika pelayanan yang baik dan ramah, sistem birokrasi masih menghadapi hambatan serius berupa ketidakpastian waktu, keterlambatan layanan, serta rendahnya efektivitas digitalisasi.Penelitian ini berkontribusi dengan menawarkan model konseptual Islamic Public Service Reform (IPSR), yang menekankan integrasi digitalisasi, transparansi, dan penguatan etika Islami aparatur. Kontribusi akademiknya adalah memperluas literatur ekonomi Islam pada ranah pelayanan publik, sementara kontribusi praktisnya adalah memberikan rekomendasi reformasi birokrasi yang berorientasi pada maqāṣid syarī‘ah untuk meningkatkan kualitas layanan di tingkat kecamatan.   Public service delivery constitutes a critical indicator of governance quality and societal welfare. In Indonesia, however, persistent challenges remain, including bureaucratic delays, multilayered procedures, and limited digitalization issues that are also evident in the Tambang Subdistrict Office, Kampar Regency. Such phenomena increase transaction costs for citizens and erode trust in local administration. This study aims to analyze public service practices at the subdistrict level through the lens of maqāṣid al-sharī‘ah and qawā‘id fiqhiyyah, thereby constructing a normative and operational framework for Islamic-oriented public service reform. The research adopts a qualitative case study approach. Data were collected through participant observation, in-depth interviews, and documentary analysis, and subsequently examined thematically with specific reference to the principles of hifẓ al-nafs (protection of life and well-being), hifẓ al-māl (protection of wealth), and maslahah ‘ammah (public welfare). Findings reveal that, despite relatively strong interpersonal ethics among civil servants manifested in politeness, helpfulness, and a sense of responsibility systemic inefficiencies persist. Service delivery is hindered by procedural rigidity, uncertainty in processing times, and limited adoption of e-government initiatives. The study contributes by proposing the Islamic Public Service Reform (IPSR) model, which integrates digitalization, procedural transparency, and the institutionalization of Islamic ethical values. Academically, this research extends Islamic economics discourse into the domain of public administration; practically, it provides a policy-relevant framework for enhancing service quality at the subdistrict level through the operationalization of maqāṣid al-sharī‘ah.
Digitalisasi Akad Sharf dalam Perbankan Syariah: Telaah atas Kepatuhan Syariah, Taqabudh Hukmi, dan Risiko Transaksi Elektronik Hilda Mulyani; Ainul Mardiah; Farras Arkan; Aidil Alfin
BAITUL MAAL : Journal of Sharia Economics Vol. 3 No. 1 (2026): JAN-APRIL
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v3i1.235

Abstract

Digital transformation has reconfigured the implementation of sharf contracts in Islamic banking by integrating mobile banking, internet banking, and other digital financial platforms that accelerate foreign exchange transactions and broaden customer access. However, the shift from physical to digital transaction environments raises critical issues of Sharia compliance, particularly regarding taqabudh, exchange-rate transparency, settlement certainty, and the avoidance of gharar, maisir, and riba. This study aims to analyze the transformation of sharf contract implementation in digital Islamic banking services and to identify the accompanying Sharia risks and challenges. Employing a qualitative descriptive literature review, the study applies content analysis to academic literature, regulations, fatwas, and relevant documents on sharf contracts, Islamic banking, and financial digitalization. The findings indicate that digitalization has transformed sharf from conventional transactions into electronic exchanges requiring contractual validity, system security, and clarity of contractual objects. Digital sharf may remain Sharia-compliant when it satisfies taqabudh hukmi, prevents delays that may generate riba, and is supported by adaptive Sharia governance. This study contributes to an accountable Islamic fintech framework.   Transformasi digital telah merekonstruksi implementasi akad sharf dalam layanan perbankan syariah melalui mobile banking, internet banking, dan platform keuangan digital yang mempercepat transaksi valuta asing serta memperluas akses nasabah. Namun, perubahan mekanisme transaksi dari ruang fisik ke ruang digital menghadirkan persoalan kepatuhan syariah, terutama terkait pemenuhan prinsip taqabudh, transparansi nilai tukar, kepastian waktu penyelesaian, dan pencegahan unsur gharar, maisir, serta riba. Penelitian ini bertujuan menganalisis transformasi implementasi akad sharf dalam layanan digital perbankan syariah serta mengidentifikasi risiko dan tantangan syariah yang menyertainya. Penelitian menggunakan metode kajian literatur dengan pendekatan deskriptif kualitatif melalui analisis isi terhadap literatur akademik, regulasi, fatwa, dan dokumen relevan. Hasil kajian menunjukkan bahwa digitalisasi mengubah praktik sharf dari transaksi konvensional menuju transaksi elektronik yang menuntut validitas pertukaran, keamanan sistem, dan kejelasan objek akad. Implementasi sharf digital dapat sejalan dengan prinsip syariah apabila memenuhi taqabudh hukmi, menghindari penundaan yang berpotensi riba, dan didukung tata kelola syariah adaptif. Kajian ini berkontribusi pada penguatan model layanan valuta asing syariah yang inovatif, akuntabel, dan responsif terhadap perkembangan teknologi keuangan di Indonesia.
Negosiasi Otoritas Keilmuan Ekonomi Syariah: Sanad dan Epistemologi Lokal dalam Tradisi Dayah dan Pesantren di Indonesia Sodikin; Kamaruzzaman
BAITUL MAAL : Journal of Sharia Economics Vol. 3 No. 1 (2026): JAN-APRIL
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v1i1.236

Abstract

Tradisi keilmuan Islam di Indonesia, khususnya dalam institusi dayah dan pesantren, tidak dapat dilepaskan dari peran sanad sebagai mekanisme legitimasi keilmuan. Namun, dalam praktiknya, transmisi ilmu tidak berlangsung secara tekstual semata, melainkan mengalami adaptasi melalui konteks sosial dan budaya lokal. Artikel ini bertujuan untuk menganalisis bagaimana otoritas keilmuan terbentuk melalui interaksi antara sanad dan epistemologi lokal. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi pustaka terhadap karya-karya Azyumardi Azra, Martin van Bruinessen, dan Michael Feener. Hasil penelitian menunjukkan bahwa otoritas keilmuan dalam tradisi dayah dan pesantren tidak bersifat tunggal dan statis, melainkan merupakan hasil negosiasi dinamis antara legitimasi sanad dan konstruksi epistemologi lokal. Dengan demikian, tradisi keilmuan Islam di Indonesia bersifat adaptif tanpa kehilangan akar tradisionalnya.
Accounting Information System Quality and Islamic Work Ethic as Determinants of Financial Employee Performance: Evidence from SAKTI Implementation at a State Islamic University Novri Rahmat; Sandra Ayu; Rahmatika; Novia Citra Dewi
BAITUL MAAL : Journal of Sharia Economics Vol. 3 No. 1 (2026): JAN-APRIL
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v3i1.238

Abstract

The digital transformation of government financial management makes the quality of information systems a critical prerequisite for the accuracy, speed, and accountability of employees’ work. However, in religious-based public institutions, performance is determined not only by technological capacity but also by ethical orientations that shape discipline, trustworthiness, and work responsibility. This study analyzes the influence of the quality of the accounting information system and the Islamic work ethic on the performance of financial staff at Imam Bonjol State Islamic University, Padang. The study employs an explanatory quantitative design using a census approach involving all 35 financial staff members. Data were collected via a questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 3.0. The results show that the quality of the accounting information system has a positive and significant effect on employee performance (β = 0.309; t = 2.167; p = 0.031), while the Islamic work ethic also has a positive and significant effect (β = 0.482; t = 4.153; p < 0.001). These two constructs explain 38.5% of the variation in employee performance. These findings indicate that improving performance in financial units requires a dual intervention: strengthening the reliability and usefulness of the SAKTI system and institutionalizing the values of trustworthiness, discipline, professionalism, and service orientation. The contribution of this study lies in integrating the perspectives of information system success and the Islamic work ethic to explain employee performance in the context of financial management at state-run religious universities.

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