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Jurnal of Islamic and Social
Published by IAIN Syaikh Abdurrahman Siddik Bangka Belitung
ISSN : -     EISSN : 3090627X     DOI : https://doi.org/10.32923
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EJESH: Journal of Islamic Economics and Social is a scientific journal published by the Sharia Economics Management Study Program, IAIN Syaikh Abdurrahman Siddik Bangka Belitung. This journal focuses on Islamic economic studies and social issues related to the economy and community welfare. As an open access journal, EJESH aims to be a publication medium for academics, researchers, and practitioners in developing knowledge in the field of Islamic economics and social issues. Every article published has undergone a peer-review process to ensure its quality and originality.
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Articles 36 Documents
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Implementasi Jual Beli Melalui Transaksi E-Katalog Lokal di Pemerintah Kabupaten Bangka Barat Lailin Khasanatin; Tinggal Purwanto; Ahmad Fadholi
EJESH: Journal of Islamic Economics and Social Vol. 4 No. 1 (2026): EJESH: Jurnal of Islamic Economics and Social
Publisher : Master of Sharia Economics Program, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/8d03ha92

Abstract

As times change, the issues and phenomena in muamalah fiqh—specifically regarding economic transactions—have become increasingly diverse, necessitating a more in-depth examination due to certain differences in application compared to classical muamalah fiqh. One such example is online commerce (e-commerce), particularly local e-catalogs. Thus, in buying and selling transactions in local e-catalogs, it is hoped that a fair, transparent trading environment can be created, in accordance with the principles of muamalah fiqh, which will ultimately bring benefits to all parties involved. This study aims to answer the following questions: (1) How is the application of buying and selling through local e-catalog transactions implemented in the West Bangka Regency Government? (2) How is the implementation of buying and selling through local e-catalog transactions in the West Bangka Regency Government analyzed from the perspective of Islamic Commercial Law? This research falls under the category of field research using a descriptive-analytical research method and data collection techniques such as observation, interviews, and documentation. The results of this study found that the implementation of the local e-catalog in Bangka Barat in 2023 has been quite effective, although there are still local government agencies that conduct procurement processes manually. A total of 2,397 products were listed, and 5,288 transactions were made, totaling Rp54,451,176,269. An analysis of the implementation of buying and selling through local e-catalog transactions, as viewed from the perspective of Islamic commercial law (fiqh al-muamalah), has fulfilled the principles of Islamic commercial law, namely the prohibition of injustice in commercial dealings, the prohibition of gharar (uncertainty), the prohibition of riba (usury), the prohibition of maysir (gambling), as well as the principles of honesty and trustworthiness.
Pengaruh Religiusitas dan Pengetahuan Terhadap Minat Aparatur Sipil Negara Kantor Kementerian Agama Kota Pangkalpinang Membayar Zakat Profesi Rani Puspa Dewi; Ahmad Fadholi; Priyanggo Karunia Rahman
EJESH: Journal of Islamic Economics and Social Vol. 4 No. 1 (2026): EJESH: Jurnal of Islamic Economics and Social
Publisher : Master of Sharia Economics Program, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/fpbyw404

Abstract

Zakat is a fundamental pillar of Islam that serves not only as a form of worship but also as a socio-economic instrument to reduce poverty and inequality. Despite its great potential, the collection of professional zakat in Indonesia remains suboptimal, particularly among civil servants (ASN) who have a fixed income and are directly obligated to pay zakat. This study aims to examine the influence of religiosity and knowledge on the intention of ASN at the Pangkalpinang City Ministry of Religious Affairs Office to pay professional zakat through formal institutions. Using a quantitative approach with a survey design, data were collected from 75 Muslim ASN selected through purposive sampling. A structured questionnaire was used to measure religiosity, knowledge, and intention, and the data were analyzed using multiple linear regression with SPSS. The results indicate that religiosity and knowledge have a positive and significant influence on the intention to pay professional zakat. Civil servants with stronger religious commitment tend to consistently view zakat as a spiritual and moral obligation, while those with higher zakat literacy demonstrate a greater willingness to comply with institutional payment mechanisms. These findings underscore that religiosity provides spiritual motivation, whereas knowledge serves as a cognitive driver, and both are necessary to strengthen zakat compliance. This study suggests that zakat institutions and policymakers simultaneously enhance religious awareness and zakat education, complemented by institutional policies such as automatic payroll deductions, to optimize zakat collection and maximize its social impact.
Consumer Behavior Theory From In Islamic Perspective (In the Thoughts of Muhammad Fahim Khan) Adinda Ofi Salsabila Putri
EJESH: Journal of Islamic Economics and Social Vol. 3 No. 2 (2025): EJESH: Jurnal of Islamic Economics and Social
Publisher : Master of Sharia Economics Program, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/ptwh2074

Abstract

Conventional consumer behavior theory is largely based on rationality and utility maximization, often overlooking ethical and spiritual dimensions. This article examines consumer behavior from an Islamic perspective through the thoughts of Muhammad Fahim Khan, who emphasizes maslahah (welfare) rather than satisfaction of unlimited desires. The study aims to analyze Fahim Khan’s theoretical framework and its relevance to contemporary economic conditions. Using a qualitative descriptive approach with library research, this study analyzes primary and secondary literature, including Fahim Khan’s works, academic journals, and Islamic economic references. The findings show that Islamic consumer behavior is grounded in maslahah and guided by a hierarchical structure of needs (daruriyyat, hajiyyat, and tahsiniyyat), which distinguishes needs from desires. Unlike conventional theory, Islamic consumption is not oriented toward utility maximization but toward achieving balanced welfare in accordance with maqasid al-shariah. The framework also highlights the role of Islamic institutions—both voluntary and enforcement-based—in shaping ethical consumption and ensuring compliance with sharia principles. This study concludes that Fahim Khan’s theory provides a normative and ethical alternative to conventional consumer behavior theory and contributes to a more comprehensive understanding of Muslim consumer behavior.  
Perdebatan mengenai validitas paradigma maksimalisasi laba telah lama menjadi topik sentral dalam wacana ekonomi, terutama terkait kesesuaiannya dengan berbagai sistem nilai. Penelitian ini mengkaji kritik Zubair Hasan terhadap landasan teoretis dan filosofis maksimalisasi laba dalam ekonomi sekuler, serta membandingkannya dengan prinsip-prinsip ekonomi Islam. Hasan berpendapat bahwa paradigma konvensional yang didasarkan pada asumsi homo economicus, individualisme metodologis, dan klaim netrali Yuli Herawansya; Wulpiah
EJESH: Journal of Islamic Economics and Social Vol. 4 No. 1 (2026): EJESH: Jurnal of Islamic Economics and Social
Publisher : Master of Sharia Economics Program, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/dzkd1w07

Abstract

The debate over the validity of the profit maximization paradigm has long been central in economic discourse, particularly regarding its compatibility with different value systems. This study examines Zubair Hasan’s critique of the theoretical and philosophical foundations of profit maximization in secular economics and contrasts it with Islamic economic principles. Hasan argues that the conventional paradigm grounded in assumptions of homo economicus, methodological individualism, and claims of value neutrality is reductionist and inadequate for explaining the normative and moral dimensions inherent in Islamic economics. Using a qualitative literature-based approach, this research analyzes Hasan’s criticism of the secular model, his reconstruction of rationality within an Islamic framework, and his proposed alternative profit model aligned with the objectives of sharia (maqāṣid al-sharī‘ah). The findings indicate that while secular economics treats profit maximization as a universal standard of rational behavior, Islamic economics regards profit as a conditional and legitimate outcome that must be pursued through halal, just, transparent processes and directed toward social welfare. Hasan integrates social responsibility, moral accountability, and intergenerational sustainability into a broader conception of economic rationality, thereby challenging the phenomenon of “sharia mimicry,” in which Islamic financial institutions replicate conventional products without embodying substantive Islamic values. His framework offers corrective guidance by emphasizing that profit in Islam is inseparable from ethical intention, lawful acquisition, and societal prosperity. Ultimately, Hasan’s thought remains highly relevant for advancing Islamic economic theory, fostering ethical business practices, and strengthening normative and juridical research frameworks capable of addressing contemporary financial complexities, positioning Islamic economics not merely as a moral supplement to conventional theory but as an independent intellectual system with distinct philosophical foundations, socio-spiritual objectives, and methodological approaches.
Determinants of Musyarakah Financing (A Study of Sharia Rural Banks in Indonesia for the 2020–2024 Period) Aprianto; Ahmad Fadholi; Priyanggo Karunia Rahman
EJESH: Journal of Islamic Economics and Social Vol. 4 No. 1 (2026): EJESH: Jurnal of Islamic Economics and Social
Publisher : Master of Sharia Economics Program, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/nm517949

Abstract

The development of Sharia Rural Banks (Bank Perekonomian Rakyat Syariah—BPRS) plays a strategic role in promoting profit-sharing-based financing, particularly musyarakah financing. However, fluctuations in financial performance and financing quality have led to differences in the capacity of BPRS to channel such financing. This study aims to analyze the effects of Total Assets, Third Party Funds (DPK), and Non-Performing Financing (NPF) on musyarakah financing, with Return on Assets (ROA) as a mediating variable, in BPRS in Indonesia. This study employs a quantitative approach using panel data derived from BPRS financial reports published by the Financial Services Authority (Otoritas Jasa Keuangan/OJK) during the 2020–2024 period. The analytical methods applied include panel data regression, path analysis, and the Sobel test to examine the mediating role of ROA. The results indicate that, partially, Total Assets have a positive and significant effect on ROA, Third Party Funds have a significant negative effect on ROA, and Non-Performing Financing has a significant effect on ROA. Simultaneously, Total Assets, Third Party Funds, and NPF significantly influence ROA, with very strong explanatory power. Furthermore, ROA is proven to have a positive and significant effect on musyarakah financing. The intervening variable analysis reveals that ROA is able to mediate the effects of Total Assets and Non-Performing Financing on musyarakah financing, but it does not mediate the effect of Third Party Funds. This study concludes that internal bank factors particularly asset size, financing quality, and profitability are the main determinants in promoting musyarakah financing in Sharia Rural Banks in Indonesia.
Pengaruh Dana Pihak Ketiga, Kualitas Aktiva Produktif, dan Pembiayaan Murabahah Terhadap Return On Asset (ROA) Pada Bank Umum Syariah di Indonesia Tahun 2020-2024 Eli Kartika; Ahmad Irvani; Hendra Cipta
EJESH: Journal of Islamic Economics and Social Vol. 4 No. 1 (2026): EJESH: Jurnal of Islamic Economics and Social
Publisher : Master of Sharia Economics Program, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/36kppm51

Abstract

Bank Umum Syariah (BUS) memegang peran strategis dalam sistem keuangan Indonesia, dengan profitabilitas yang diukur melalui Return on Asset (ROA) sebagai indikator utama kesehatan keuangan. Penelitian ini menguji pengaruh parsial dan simultan Dana Pihak Ketiga (DPK), Kualitas Aktiva Produktif (KAP), dan Pembiayaan Murabahah terhadap ROA pada BUS periode 2020–2024. Menggunakan pendekatan kuantitatif dengan data panel dari 14 BUS, penelitian ini menerapkan analisis regresi linier berganda dan uji asumsi klasik. Hasil menunjukkan bahwa DPK dan Pembiayaan Murabahah berpengaruh signifikan terhadap ROA, sedangkan KAP tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh positif dan signifikan terhadap ROA dengan nilai Adjusted R² sebesar 42,8%. Temuan ini mengindikasikan bahwa mobilisasi dana dan pembiayaan berbasis bagi hasil tetap menjadi pendorong utama profitabilitas BUS, sementara proksi kualitas aktiva memerlukan pendekatan manajemen risiko yang selaras dengan prinsip perbankan syariah. Penelitian ini berkontribusi pada literatur perbankan syariah dengan menguji determinan profitabilitas pada era pasca-merger dan pasca-pandemi, serta memberikan rekomendasi strategis bagi manajemen bank dan pembuat kebijakan

Page 4 of 4 | Total Record : 36

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