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Contact Name
Shelvyna Rikantasari
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economicsshariah@gmail.com
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+6281357108443
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Kab. tuban,
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INDONESIA
Journal of Shariah Economics
ISSN : 26552493     EISSN : 26552485     DOI : https://doi.org/10.35896/jse.v7i2
JOURNAL OF SHARIA ECONOMICS adalah jurnal ilmiah berkala yang dikelola dan diterbitkan oleh Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Al Hikmah Indonesia serta bekerja sama dengan Asosiasi Ekonom Islam Indonesia Jurnal ini berfokus pada kajian ekonomi dan ekonomi Islam Pengelola menerima kontribusi berupa artikel dari ilmuwan akademisi profesional dan peneliti yang berkaitan dengan studi ekonomi Islam Artikel akan dipublikasikan setelah melalui mekanisme seleksi naskah penelaahan oleh reviewer serta proses penyuntingan Semua artikel yang diterbitkan merupakan pandangan dan tanggung jawab penulis dan tidak mewakili jurnal ini maupun institusi asal penulis Journal of Sharia Economics diterbitkan dua kali dalam setahun yaitu pada bulan Juni dan Desember
Articles 208 Documents
Developing A Maslahah-Based Model Of Islamic Social Entrepreneurship Through Impact Investment: An Al-Ghazali Perspective Sifwatir Rif'ah; Muhammad Lathoif Ghozali
JOURNAL OF SHARIA ECONOMICS Vol. 8 No. 1 (2026): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/w1sctm08

Abstract

This study aims to analyze Islamic Social Entrepreneurship (ISE) and impact investment from the perspective of Al-Ghazali’s maslahah and to develop a conceptual model for sustainable economic development. This research employs a qualitative approach using a systematic literature review of Scopus and Sinta-indexed journals from 2020–2025. The findings reveal that ISE and impact investment are inherently aligned with Islamic economic principles, emphasizing a balance between financial returns and social impact. From Al-Ghazali’s perspective, economic activities should be oriented toward maslahah, encompassing justice, social welfare, and public benefit. This study proposes a novel conceptual model integrating Islamic social finance and impact investment within a maslahah-based framework, consisting of input, process, and output components. The model offers a value-based approach to fostering inclusive and sustainable economic development.
Pengaruh Dow Jones Islamic Market Indeks, Inflasi Dan Kurs Terhadap Harga Saham Himbara Periode 2023-2025 Fauziah Nur; Rofiqoh Ferawati; Mohammad Orinaldi
JOURNAL OF SHARIA ECONOMICS Vol. 8 No. 1 (2026): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/yhf7g052

Abstract

Studi ini menganalisis pengaruh Dow Jones Islamic Market Index, Inflasi dan Kurs terhadap Harga Saham Himpunan Bank Milik Negara (HIMBARA). Metodologi : Pendekatan kuantitatif, menggunakan analisis regresi data panel deret waktu 2023-2025. Temuan : Hasil penelitian menunjukkan bahwa dow jones islamic market index berpengaruh positif dan signifikan terhadap harga saham HIMBARA. Inflasi tidak berpengaruh terhadap harga saham HIMBARA. Serta Kurs memiliki perngaruh negatif dan signifikan terhadap harga saham HIMBARA. Implikasi Praktis : Temuan ini meningkatkan literatur keuangan yang menunjukkan bahwa integrasi pasar modal global syariah dan nilai tukar memiliki dampak langsung terhadap perusahaan HIMBARA, investor diharapkan lebih fokus pada dinamika global dan perubahan kurs dan menyusun strategi investasi di saham HIMBARA. Manajemen HIMBARA perlu memperkuat strategi menghadapi integrasi pasar global dan volalitas nilai tukar untuk menjaga syabilitas harga saham. Orisinalitas/Nilai : Studi ini memperluas penelitian sebelumnya dengan berfokus pada harga saham perusahaan perbankan BUMN yaitu HIMBARA. Penggunaan variabel indeks global dan makroekonomi akan memberikan bukti baru bahwa fluktuasi indeks saham global dan makroekonomi berinteraksi dalam perubahan harga saham HIMBARA.
Model Peningkatan Kepuasan Pelanggan Berbasis Nilai Khidmah dan Amanah di Toserba Sunan Drajat Petiyin Biyati Ahwarumi
JOURNAL OF SHARIA ECONOMICS Vol. 8 No. 1 (2026): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/z7bf0z72

Abstract

This study aims to analyze the ideal service improvement model, examine the implementation of Khidmah and Amanah values, and investigate their influence on customer satisfaction at Toserba Sunan Drajat Petiyin. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 50 customers selected using accidental sampling. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. The analysis included validity testing, reliability testing, structural model evaluation, and hypothesis testing. The results indicate that all research indicators met the validity and reliability criteria. The values of Khidmah and Amanah have been well implemented in service delivery based on customer perceptions. Hypothesis testing revealed that Amanah had a positive and significant effect on customer satisfaction with a path coefficient of 0.395, a T-statistic of 3.731, and a p-value of 0.000. Meanwhile, Khidmah also had a positive and significant effect on customer satisfaction with a path coefficient of 0.583, a T-statistic of 6.363, and a p-value of 0.000. The R-square value of 0.853 indicates that Amanah and Khidmah jointly explain 85.3% of the variance in customer satisfaction. Furthermore, the effect size analysis shows that Khidmah is the most dominant variable influencing customer satisfaction.
Pengaruh Nilai Tuka, Inflasi, Likuiditas, Dan Harga Emas Terhadap Jumlah Deposito Mudharabah Pada PT Bank Syariah Indonesia (BSI) Tbk Periode 2021-2024 Ayyuasy Putri; Paulina Lubis; Yusuf Zaini Aprizal; Lucky Enggrani Fitri
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/hepsmz20

Abstract

Mudharabah deposits are customer investment budgets that do not conflict with sharia principles. Withdrawals can only be made at certain times, by the agreement made between the bank and the investor. This study aims to determine the effect of exchange rates, inflation, liquidity, and gold prices on the amount of mudharabah deposits at PT. Bank Syriah Indonesia (BSI) Tbk for the period 2021-2024. This study uses a quantitative approach and the type of data used is secondary data, namely from the first quarter of 2021 to the fourth quarter of 2024. The analysis method in this study uses the multiple linear regression method with time series data or time series linear regression model. The results of this study indicate that the variables of exchange rates, inflation, and liquidity do not affect the amount of mudharabah deposits at PT. Bank Syriah Indonesia (BSI) Tbk, the gold price variable affects the amount of mudharabah deposits at PT. Bank Syriah Indonesia (BSI) Tbk with a p-value of 0.0227 at a real level <0.05, and simultaneously there is an influence between the variables of exchange rates, inflation, liquidity, and gold prices on the number of mudharabah deposits at PT. Bank Syriah Indonesia (BSI) Tbk. With an R-Square value of 67.43%.
Pengaruh Kualitas Layanan dan Penanganan Keluhan terhadap Loyalitas Nasabah Bank Syariah Indonesia (BSI) KCP Kuala Tungkal Mohan Tridipa Syamta; Ridhwan; Yusuf Zaini Aprizal
JOURNAL OF SHARIA ECONOMICS Vol. 8 No. 1 (2026): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/5sx10888

Abstract

This study aims to determine the effect of service quality and complaint handling on customer loyalty at Bank Syariah Indonesia (BSI) KCP Kuala Tungkal. The research is motivated by the increasing level of competition in the banking industry, where these two variables are considered the main factors that distinguish one bank from another in maintaining customer loyalty. This study employs a quantitative approach using multiple linear regression analysis with IBM SPSS version 25. The sample consisted of 100 respondents who are customers of BSI KCP Kuala Tungkal. The results show that service quality (t = 0.986 < 1.984) has no significant effect on customer loyalty, while complaint handling (t = 8.653 > 1.984) has a significant positive effect. Simultaneously, service quality and complaint handling together have a significant effect on customer loyalty (F = 62.017 > 1.984). Thus, fast, fair, and empathetic complaint handling becomes the dominant factor in building customer loyalty at BSI KCP Kuala Tungkal.
Peran Strategis Manajemen Keuangan Dalam Meningkatkan Profitabilitas Dan Kinerja Bisnis Syariah M. Nashrullah; Ahmad Fatan Al Banna; Agus Eko Sujianto; Amalia Nuril Hidayati
JOURNAL OF SHARIA ECONOMICS Vol. 8 No. 1 (2026): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/7hxwgh30

Abstract

Sharia financial management is a financial management system based on the principles of the Qur'an and Hadith, emphasizing transparency, fairness, and accountability in business activities. This study aims to analyze the role of Sharia financial management in improving the profitability and performance of Sharia-based businesses in Indonesia. The research method uses a qualitative approach through library research, reviewing various scientific literature, books, journals, and relevant previous research. The results show that the effective implementation of Sharia financial management can optimize cash flow, minimize financial risk, and increase company stability in facing global economic dynamics. Furthermore, the application of non-usury principles and measured fund management can increase investor confidence and consumer loyalty. Thus, Sharia financial management is an important strategy for increasing competitiveness, business sustainability, and sustainable economic prosperity.
Peran Notaris dalam Transformasi Digital Layanan Perizinan Berusaha Wely Julyan Pratama; Gunawan Edo Wardo; Khalid Muhammad Hadiid; David Samuel Anugrah Pasaribu
JOURNAL OF SHARIA ECONOMICS Vol. 8 No. 1 (2026): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/hy9rfn90

Abstract

Digital transformation in public services has become one of the Indonesian government's main agendas to improve bureaucratic effectiveness and facilitate investment. The implementation of the Online Single Submission (OSS) system as an electronic-based business licensing service has transformed the licensing administration pattern from a conventional system to an integrated digital system. In this process, notaries play a crucial role as public officials authorized to issue authentic deeds and guarantee legal certainty for business actors. This study aims to analyze the role of notaries in the digital transformation of business licensing services, examine the challenges faced in implementing digitalization, and examine efforts to strengthen legal regulations in Indonesia. The study uses a normative juridical method with a statutory and conceptual approach. The results show that notaries have a strategic role in the process of establishing a business entity, validating electronic documents, integrating the General Legal Administration (AHU) system with the OSS, and providing legal certainty for digital business transactions. However, digital transformation also presents various challenges, including electronic data security, the use of electronic signatures, limited information technology competency, and synchronization of legal regulations. Therefore, strengthening the digital capacity of notaries, harmonizing regulations, and improving the security of electronic systems are necessary to support the effectiveness of digital-based business licensing services in Indonesia.
Pengaruh Audit Opinion Dan Laba Rugi Perusahaan Terhadap Audit Report Lag (Pada Perusahaan Properti & Real Estate Yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2022 - 2025) Anisa Rahayu; Mohammad Orinaldi; Faturahman
JOURNAL OF SHARIA ECONOMICS Vol. 8 No. 1 (2026): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/16xm5y80

Abstract

This study aims to analyze the effect of audit opinion and company profit and loss on audit report lag in property and real estate companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2022–2025 period. Audit report lag refers to the time interval between the company’s fiscal year-end and the issuance date of the independent auditor’s report. Timeliness in financial reporting is an important aspect in maintaining the relevance of information for investors and stakeholders.This study employed a quantitative method with a descriptive approach. The population consisted of all property and real estate companies listed on the ISSI during the 2022–2025 period. The sampling technique used was purposive sampling based on specific criteria, resulting in selected research samples. The data used were secondary data obtained from annual financial statements and independent auditor reports. Data analysis was conducted using panel data regression with the assistance of EViews 12 software.The results of this study indicate that audit opinion has a negative and significant effect on audit report lag. This finding shows that companies receiving an unqualified opinion tend to have a shorter audit completion time compared to companies receiving opinions other than unqualified opinions. Meanwhile, company profit and loss proxied by Net Profit Margin (NPM) does not have a significant effect on audit report lag. Simultaneously, audit opinion and company profit and loss have a significant effect on audit report lag.This study indicates that the quality of audit opinions and the company’s financial condition are important factors influencing the timeliness of financial statement audit completion. Therefore, companies are expected to improve the quality of financial reporting and strengthen internal control systems so that the audit process can be completed more effectively and efficiently.