cover
Contact Name
M Zidny Nafi' Hasbi
Contact Email
mzidnynafihasbi@gmail.com
Phone
+6282135318897
Journal Mail Official
vieq123@gmail.com
Editorial Address
Kampus 3: Jl. Perjuangan By Pass Sunyaragi, Kota Cirebon, Jawa Barat, Indonesia. 45132
Location
Kota cirebon,
Jawa barat
INDONESIA
Journal of Islamic Economics and Business Ethics
ISSN : 30644585     EISSN : 3047311X     DOI : 10.24235/jiesbi.v1i3
Core Subject : Economy, Art,
IESBI: Journal of Islamic Economics and Business Ethics E-ISSN 3047-311X is and P-ISSN 3064-4585 high-quality open access peer-reviewed research journal published by the UIN Cyber ​​Syekh Nurjati Postgraduate, Cirebon, West Java, Indonesia in collaboration with the Association of Islamic Economic Experts (IAEI). This journal aims to be a forum for discussion and publication of research results from academics, researchers and practitioners on the topics of Islamic Economics, Sharia Banking, Islamic Finance, and issues within Asian countries. These topics can take the form of observations of contemporary economic phenomena which highlights economic system problems, regulations in Islam, and other topics.
Articles 35 Documents
Environmental Accounting from an Islamic Quadruple Bottom Line Perspective For Environmental Sustainability Nikmatul Masruroh; Lailatul Farha; Ahmad Fadli; Zhainar Zhabatayeva
JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 2 No 3 (2025): JIESBI: Journal of Islamic Economics and Business Ethics
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jiesbi.v2i3.439

Abstract

This study explores the application of environmental accounting within the Islamic Quadruple Bottom Line (QBL) framework to promote environmental sustainability. Utilizing a qualitative case study approach at PT. Sinergi Gula Nusantara, a sugar factory in Indonesia, this research examines how the company identifies, recognizes, measures, presents, and discloses environmental costs. The analysis integrates the QBL dimensions—profit, people, planet, and purpose—with Islamic prophetic values (nubuwwah), namely shidddiq (truthfulness), amanah (trustworthiness), tabligh (advocacy), and fathonah (wisdom). Findings revealead that the company implements various environmental cost management practices, from waste prevention to pollution control. When viewed through the Islamic QBL lens, these practices not only aim for economic efficiency (profit) but also demonstrate commitment to social welfare (people) and ecological preservation (planet). The internalization of nubuwwah values provides a spiritual and ethical foundation (purpose) for corporate environmental responsibility. This study contributes a novel framework for analyzing and implementing environmental accounting in a manner that harmonizes economic objectives with social, environmental, and spiritual goals, offering a culturally relevant model for corporations in Muslim-majority regions.
The Role of Islamic Banks to Support Halal Industry in Indonesia: A Systematic Literature Review Trimulato; Asyraf Mustamin; Khaliq Ahmad
JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 3 No 1 (2026): JIESBI: Journal of Islamic Economics and Business Ethics
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jiesbi.v3i1.458

Abstract

Islamic banking in Indonesia plays a significant role in supporting the development of the halal industry, which encompasses various sectors. The distribution of Islamic bank financing for the productive sector has not been maximized. This research is guided by the approach of using the VOSviewer application to analyze the network of literature relevant to this topic. By using this method, this research can identify trends and relationships across previous studies on Islamic banking and the halal industry, and uncover research gaps that have not been widely explored. This research employed a qualitative approach, using a Systematic Literature Review (SLR), to examine the literature on Islamic banking and the halal industry. Data sources were obtained from the Publish or Perish application to extract bibliometric data, which was then analyzed using VOSviewer. The results showed that Islamic banking plays a strategic role in providing financing that supports the development of the halal industry, including working capital, investment, and related sectors. The policy implications are the importance of strengthening the synergy between the Islamic banking sector and the halal industry, as well as the need for more integrated policies to support the growth of the Islamic-based economy in Indonesia.
The Influence of Convenience and Security on Brand Loyalty among DANA Syariah Users: The Mediating Role of Brand Trust Naufal Luthfi Alifa; Diana Djuwita; Abdul Fatakh; Syed Muhammad Abdul Rehman Shah
JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 2 No 3 (2025): JIESBI: Journal of Islamic Economics and Business Ethics
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jiesbi.v2i3.462

Abstract

This study examines the influence of convenience and security on brand loyalty, mediated by brand trust, among Muslim college students using the DANA digital wallet. In the Islamic fintech context, where ethical values intersect with technological adoption, trust and loyalty are key to user retention. Although DANA offers strong usability and security, it trails competitors in loyalty, raising the question: how do convenience and security affect brand loyalty through brand trust among users familiar with Islamic economic principles? This research is significant as it connects conventional consumer behavior with Islamic economic perspectives, focusing on a demographic familiar with sharia-based financial principles. Using a quantitative approach, the study analyzed survey data from 100 purposively sampled students at the Faculty of Sharia and Islamic Economics, IAIN Syekh Nurjati Cirebon. All of them are DANA users for over three months. Findings revealed that convenience and security significantly influence brand trust. Brand trust fully mediates the impact of convenience and partially mediates the impact of security on brand loyalty. These results highlight that while functionality is important, trust, especially when aligned with Islamic ethical values, is crucial in fostering loyalty. To improve user retention, digital wallet providers should enhance not only technical performance, but also ethical guarantees rooted in transparency and fairness, as emphasized in Islamic economics.
Integrating Zakat and Social Work as the Bedrock of Reducing Poverty in Kano State Muhammad Aliyu Dalhat
JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 3 No 1 (2026): JIESBI: Journal of Islamic Economics and Business Ethics
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jiesbi.v3i1.514

Abstract

This study examines the integration of zakat and social work as a foundational approach to poverty reduction in Kano State, Nigeria, where more than 60% of the population lives below the poverty line, despite zakat collections estimated at approximately 10 billion annually. Employing a descriptive survey design with stratified random sampling, data were collected from 384 respondents across nine local government areas. The study assessed the effectiveness of zakat distribution, the role of social work interventions, and the potential impact of their integrated application using a validated research instrument (IZSWOPAKS; Cronbach's alpha = 0.81). Data were analyzed using descriptive statistics and Chi-square tests at the p < 0.05 significance level. The findings revealed persistent inefficiencies in zakat distribution, particularly in terms of timeliness, adequacy, and transparency. Respondents overwhelmingly expressed strong support for integrating zakat and social work, citing improved targeting of beneficiaries, more holistic support mechanisms, and greater prospects for sustainable poverty alleviation. The study concludes that integrating zakat's faith-based redistributive framework with professional social work practices offers a more effective and sustainable strategy for poverty reduction in Kano State. This study recommends structured institutional collaboration between zakat management bodies and social work institutions to strengthen and enhance economic empowerment initiatives.
Policy Hotspots for Islamic Green Finance: Navigating the Global Path to Economic Sustainability Lia Kian; Sofyan Abas; Rafiqah; Arphandee Hasan
JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 3 No 1 (2026): JIESBI: Journal of Islamic Economics and Business Ethics
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jiesbi.v3i1.527

Abstract

This study examines the implementation of Islamic green finance through a policy hotspot framework that emphasizes synergy among regulators, Islamic financial institutions, and business actors within the green financing ecosystem. Using a qualitative library-based method with normative, conceptual, and content analysis approaches, this research analyzed secondary data from reports and studies published by the United Nations Environment Programme (UNEP), IMF, World Bank, ICMA, UNDP, IPCC, EIU, and relevant prior studies from 2018 to 2025. The data focused on the development of green finance and Islamic green finance in Europe, Asia, and selected Islamic countries, including Saudi Arabia, the United Arab Emirates, Indonesia, and Malaysia. Based on post-Paris Agreement developments (2018–2022), this study proposed an Islamic green finance model for house building as a policy hotspot to navigate the global path toward sustainable development with social, economic, and environmental impacts. The proposed model consists of four key pillars: (1) Islamic values and principles, including maqāṣid al-sharīʿah, justice (adl), and balance (mizan); (2) Islamic financial instruments such as green sukuk, productive zakat, cash waqf, murabahah, and green ijarah; (3) regulatory and policy support involving green taxonomy, central banks, financial authorities, and ulema councils; and (4) integrated policy implementation grounded in sharia principles. This model is expected to serve as a reference for Indonesia and other countries in developing inclusive and sustainable Islamic green finance.

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