Journal of Islamic Economic Studies
type: channel
publisher: Yayasan Darussalam Patalassang
language: en
publication name: Journal of Islamic Economic Studies
issn: 3090-8493
items: Sustainable, Governance and Development (SGD) in Relation to Zakat: A Philosophical Perspective on Ethical Redistribution and Social Welfare
items: Analisis Penerapan Nilai-Nilai Tasawuf Al-Ghazali Dalam Aktivitas Transaksi Pada Koperasi Primkop Pullahta Hankam
items: Expanding Access to Halal Food SME Partnerships Using the 5W+1H in Tangerang Regency
items: Application Right of Khiyar as a Legal Protection Mechanism in the Ecosystem of Online Diamond Trading: A Perspective from Islamic Law and Positive Law
items: Pemikiran Ekonomi Islam dalam Era Kontemporer: Antara Etika, Keadilan, dan Tantangan Globalisasi
items: Konsep Merkantilisme dalam Sejarah Pemikiran Ekonomi dan Realisasinya dalam Perspektif Ekonomi Islam
items: Sharia Label and Conventional Practice: A Critical Evaluation of the Islamic Pawnshop Rahn Contract
items: Pemikiran Ekonomi Ibnu Khaldun dan Relevansinya terhadap Pengembangan Ekonomi Modern
items: Preliminary Needs Assessment and CSR–Zakat Strategy during the Exploration Phase of the Pongkeru Nickel Project for Sustainable and Social Legitimacy
items: Integrating Islamic Business Ethics Into Retail Marketing Strategies: A Case Study Of Sakinahmart Surabaya
items: Asset Quality, Non-Performing Financing, and Early-Warning Indicators of Operational Stress in Islamic Banking Systems: Evidence from SSA
items: Rekonstruksi Pemikiran Ekonomi Islam tentang Pasar dalam Ekonomi Modern
items: Sharia Law and Financial Reporting Practices: An Empirical Study of Selected Business Organizations in Gusau Metropolis, Zamfara State, Nigeria
items: Analisis Manajemen Pengajian Gus Iqdam dan Dampaknya terhadap Peningkatan Pendapatan Masyarakat Desa Karanggayam
items: Integrasi Ilmu dan Praktik dalam Manajemen Syariah
items: Perlindungan Hak Konsumen dalam Jual Beli Online: Analisis Prinsip Khiyār dalam Fikih Muamalah dan Relevansinya dengan Hukum Indonesia
items: Analisis Perbedaan Kinerja Keuangan Bank Syariah Menurut Standar AAOIFI
items: Efektivitas Manajemen Pembiayaan Ijarah Multijasa pada Layanan Pembiayaan FIF Group
items: Local Economic Transformation through International Collaboration: Optimizing the Creative Economic Potential of Edelweiss Flowers Based on Sharia Principles
items: Strengthening Sharia Financial Literacy and Portable Marketing for the Tengger Tribe Community
items: Hukum Menggadaikan Harta Pinjaman Menurut Hukum Islam
items: Reconstructing the Islamic Green Economy: Ethics, Institutions, and Sustainable Development
items: Bibliometric Mapping of Islamic Green Economy Research: Trends, Networks, and Emerging Themes
items: Analisis Pengelolaan dan Efektivitas Zakat Produktif terhadap Pemberdayaan Pedagang Kaki Lima: Studi pada BAZNAS Kota Jambi
items: The Influence of Knowledge, Image, and Service of Islamic Banks on Adoption of Sustainable Financial Practices: Evidence from University Students in Indonesia
items: Women’s Empowerment Through Collateral-Free Credit (Case Study of the An-Nisa Pati Cooperative)
items: Bai' Al-Wafa And Hybrid Contract In Bmt Sidogiri East Java
items: Potensi Integrasi Zakat & Wakaf Berbasis Digital untuk Mencapai Tujuan Pembangunan Berkelanjutan (SDGs): Perspektif Maqashid Syariah
items: The Impact of Artificial Intelligence Implementation on the Transformation of Sharia Accounting Systems in a Global Perspective
items: Etika Bisnis Perspektif Al-Qur'an: Studi Komparatif Pemikiran Wahbah Zuhaili dan Muhammad Abduh

Sustainable, Governance and Development (SGD) in Relation to Zakat: A Philosophical Perspective on Ethical Redistribution and Social Welfare
type: item
description: This study examines the philosophical relationship between Sustainable, Governance and Development (SGD) and zakat within the framework of Islamic socio-economic thought. This study explores how zakat contributes to sustainability through continuous social benefit, governance through accountability and transparency, and development through human empowerment and poverty reduction. Using a qualitative conceptual approach through literature review and philosophical analysis.. The findings indicate that zakat embodies distributive justice by balancing wealth accumulation with social responsibility. Furthermore, the tawhidic worldview positions zakat as an integrated socio-economic instrument linking spirituality, ethics, institutional governance, and sustainable human development. The study concludes that SGD related to zakat represents a comprehensive Islamic philosophy in which material growth and moral responsibility must coexist harmoniously. The integration of sustainability, governance, and development through zakat offers an alternative paradigm for achieving equitable and sustainable socio-economic transformation in contemporary society.
subject: Articles
  topic: section
subject: Zakat, Sustainability, Governance, Development, Islamic Economics
  topic: keywords
creator: Ittong Sulle
creator: Ameen Thalib
creator: Muh Ridwansyah
rights: Copyright (c) 2026 Ittong Sulle, Ameen Thalib, Muh Ridwansyah (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-20
publication date: 2026-06-20
starting page: 29
ending page: 35
doi: 10.66274/

Analisis Penerapan Nilai-Nilai Tasawuf Al-Ghazali Dalam Aktivitas Transaksi Pada Koperasi Primkop Pullahta Hankam
type: item
description: This study examines the decline of moral values and the rise of materialistic tendencies in contemporary cooperatives, which are influenced by the gap between formal regulations and spiritual awareness. The research aims to analyze the implementation of Imam Al-Ghazali's Sufism values in transaction activities at Primkop Pullahta Hankam Cooperative, identify the values reflected in practice, and explore the supporting and inhibiting factors affecting their implementation. A descriptive qualitative approach was employed, with data collected through in-depth interviews with twelve key informants, participant observation, and documentation. The findings reveal that nine core Sufism values of Imam Al-Ghazali, namely repentance (taubah), patience (sabr), gratitude (shukr), asceticism (zuhd), trust in God (tawakkul), love (mahabbah), sincerity (ikhlas), trustworthiness (amanah), and honesty (sidq), have been integrated into financial transactions and cooperative governance. The implementation of these values promotes accountability that extends beyond material concerns to encompass spiritual responsibility before God. The study also finds that these spiritual values are compatible with the military discipline culture within the defense environment and function as an effective internal mechanism for minimizing moral hazards. However, their implementation remains largely driven by compliance with standard operating procedures rather than genuine spiritual consciousness. Therefore, strengthening the process of tazkiyatun nafs (self-purification) is essential to deepen the internalization of Sufism values in cooperative practices.
subject: Articles
  topic: section
subject: Al-Ghazali
  topic: keywords
subject: Cooperative
  topic: keywords
subject: Governance
  topic: keywords
subject: Sufism Values
  topic: keywords
subject: Transactions
  topic: keywords
creator: Faricha Noor Aida
creator: Adi Mansah
rights: Copyright (c) 2026 Faricha Noor Aida, Adi Mansah (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-22
publication date: 2026-06-22
starting page: 36
ending page: 48
doi: 10.66274/

Expanding Access to Halal Food SME Partnerships Using the 5W+1H in Tangerang Regency
type: item
description: This study aims to identify obstacles and solutions for expanding access to partnerships for Micro, Small, and Medium Enterprises (MSMEs) in the halal food sector in Tangerang Regency using the 5W+1H approach. Data collected from 39 MSMEs revealed that only 5.13% had complete partnership records. A descriptive qualitative approach was employed through interviews with directors of supporting institutions, deputy advisors, academics, and MSME practitioners. The findings revealed that the main challenges include limited knowledge of halal standards, insufficient access to technology and digital marketing, and a lack of partnership networks. Recommendations include intensive mentoring for six months, the implementation of Orgaware, and digital marketing strategies. The 5W+1H approach is effective in mapping issues and formulating solutions aligned with Sustainable Development Goal (SDG) 8.
subject: Articles
  topic: section
subject: Halal; Partnership; SMEs
  topic: keywords
creator: Devi Nadia
creator: Anni Rohimah
rights: Copyright (c) 2026 Devi Nadia, Anni Rohimah (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-15
publication date: 2026-06-15
starting page: 19
ending page: 28
doi: 10.66274/

Application Right of Khiyar as a Legal Protection Mechanism in the Ecosystem of Online Diamond Trading: A Perspective from Islamic Law and Positive Law
type: item
description: The growth of digital transactions based on online games has raised new challenges in the implementation of consumer protection principles, both from the perspective of positive law and Islamic law. This study aims to analyze the application of the right of khiyar as a legal protection instrument within the ecosystem of online game diamond sales and purchases at Rise Store, viewed from the perspectives of Islamic law and positive law. The study employs a qualitative method with a phenomenological approach, integrating normative and empirical legal methodologies, with primary data collected through observation, interviews, and documentary analysis of Rise Store’s internal staff and its users. The research results indicate that Rise Store’s mitigation mechanisms including information transparency, the buyer’s freedom to proceed with or cancel a transaction, and an official complaint channel comply with the provisions of the Consumer Protection Law and the ITE Law, and implement the right of khiyar as stipulated in DSN-MUI Fatwa No. 146/DSN-MUI/XII/2021. From the perspective of Maqāshid al-Syariah as articulated by Jasser Auda, all these protective mechanisms ultimately aim to realize hifdzul maal within the dimensions of fair economic development and equitable distribution of rights. This research contributes to strengthening the regulatory framework for Sharia-based digital transactions while providing a practical model for the integration of Islamic law and positive law in digital consumer protection.
subject: Articles
  topic: section
subject: Consumer Protection; Islamic Law; Maqāshid al-Syariah; Online Game Diamond; Right of Khiyar.
  topic: keywords
creator: Aditya Ramadhan
creator: Nurlatifatusolihah
rights: Copyright (c) 2026 Aditya Ramadhan, Nurlatifatusolihah (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-15
publication date: 2026-06-15
starting page: 1
ending page: 18
doi: 10.66274/

Pemikiran Ekonomi Islam dalam Era Kontemporer: Antara Etika, Keadilan, dan Tantangan Globalisasi
type: item
description: Contemporary Islamic economic thought has emerged as an intellectual response to the complexities of the modern global economy, particularly the dominance of capitalism, persistent economic inequality, and ethical deficiencies within prevailing economic systems. This article aims to examine the development and core characteristics of contemporary Islamic economics, its distinction from classical Islamic economic thought, as well as its theoretical implications and future direction within the broader landscape of global economic discourse. Employing a qualitative-descriptive approach through library research, this study analyzes the works of modern Islamic economic thinkers alongside relevant academic literature. The findings indicate that contemporary Islamic economics emphasizes the integration of market mechanisms with Islamic ethical values by positioning maqāṣid al-sharīʿah as a central analytical framework. While differing from classical Islamic economics in terms of context and methodological approach, its ultimate normative objective remains the pursuit of just and holistic human welfare. The study further identifies conceptual and implementation challenges that reflect an ongoing evolutionary process rather than a stagnation of thought. Theoretically, this research reinforces Islamic economics as a value-based economic paradigm, while practically it offers insights for developing more equitable, humane, and sustainable economic policies in the modern era.
subject: Articles
  topic: section
subject: Contemporary Islamic Economics; Islamic Economic Thought; Maqāṣid al-Sharīʿah; Economic Justice; Global Economic System
  topic: keywords
creator: Ahmad Fadhil Fayyadh
creator: Nur Anis Aulia
creator: Fauzan Aidul Fitra
rights: Copyright (c) 2025 Ahmad Fadhil Fayyadh, Nur Anis Aulia, Fauzan Aidul Fitra (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-02
publication date: 2026-03-02
starting page: 426
ending page: 440

Konsep Merkantilisme dalam Sejarah Pemikiran Ekonomi dan Realisasinya dalam Perspektif Ekonomi Islam
type: item
description: The relevance of mercantilist thinking in the context of modern economics by reviewing the criticisms and alternatives offered by Islamic economics. Mercantilism, as an early economic paradigm that emphasizes the accumulation of national wealth through the hoarding of precious metals and control of trade, is considered to have fundamental weaknesses because it ignores the dimensions of morality, justice, and social welfare. The purpose of this article is to identify how Islamic economic views evaluate the orientation of mercantilism and offer a more balanced economic model. This study uses a qualitative approach by examining theoretical concepts related to Islamic economic principles and critiques of economic structures based on state wealth accumulation. The results of the discussion show that the mercantilist orientation tends to cause inequality and exploitative economic practices, while Islamic economics emphasizes distributive justice, trade ethics, and a balance between material and spiritual interests. This study concludes that Islamic economics provides a more humane and sustainable alternative framework in responding to the structural weaknesses of mercantilism. This research has implications for the development of a contemporary economic model that is capable of combining moral values with economic efficiency, while also serving as a reference for policymakers in formulating a more just and inclusive economic system.
subject: Articles
  topic: section
subject: Mercantilism; Islamic Economics; Distributive Justice.
  topic: keywords
creator: Suriyani
creator: Nurwana
rights: Copyright (c) 2025 Suriyani, Nurwana (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-02
publication date: 2026-03-02
starting page: 90
ending page: 103

Sharia Label and Conventional Practice: A Critical Evaluation of the Islamic Pawnshop Rahn Contract
type: item
description: The post-digitalization expansion of the Islamic pawnshop industry poses a dilemma for Islamic Financial Institutions (IFIs) between commercial imperatives and substantive compliance. A critical issue arises regarding the application of hybrid contracts (rahn and ijarah) in gold pawning products, which are prone to devolving into disguised usurious (ribawi) practices for the sake of revenue generation. This study aims to analyze the Sharia validity of these contract constructions and the consistency of the determination of the rental fee (ujrah) with Fatwa DSN-MUI No. 25/DSN-MUI/III/2002 and the principles of justice outlined in OJK Regulation (POJK) Number 39 of 2024. Utilizing a qualitative method with a normative juridical approach, alongside Maqasid Al-Shariah and Substance over Form analyses, this research identifies significant disparities in practice. Certain IFIs calculate ujrah based on the loan ceiling rather than the collateral's physical value. This practice materially contravenes the fatwa and indicates the use of legal stratagems (hilah) to replicate interest mechanisms amidst liquidity pressures. The study concludes that the Sharia label on gold pawning products is frequently confined to administrative formalities, lacking substantive justice. Consequently, regulators are urged to reform tariff regulations by explicitly prohibiting the use of loan ceiling variables in fee determination to ensure Sharia integrity.
subject: Articles
  topic: section
subject: Sharia Pawnshop
  topic: keywords
subject: Hybrid Contract
  topic: keywords
subject: Ujrah
  topic: keywords
subject: Rahn
  topic: keywords
subject: Sharia Compliance
  topic: keywords
creator: Abdul Nafi' Nurfauzan
creator: Ahmad Zaki Al Fanani
creator: Irawan
creator: Muhammad Mahalli Rofii
rights: Copyright (c) 2026 Abdul Nafi' Nurfauzan, Ahmad Zaki Al Fanani, Irawan, Muhammad Mahalli Rofii (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-04-24
publication date: 2026-04-24
starting page: 53
ending page: 66
doi: 10.66274/

Pemikiran Ekonomi Ibnu Khaldun dan Relevansinya terhadap Pengembangan Ekonomi Modern
type: item
description: Classical Islamic economic thought has made significant contributions to the development of contemporary Islamic economic theory. One of the key figures in this body of thought is Ibn Khaldun, who, through his work, Muqaddimah, put forward holistic economic concepts, encompassing market mechanisms, the relationship between taxes and productivity, the role of the state, and the dynamics of economic cycles. This article aims to analyze Ibn Khaldun's economic thought and its relevance to the development of a modern economy. The research method used is library research with a qualitative-descriptive approach, through analysis of classical literature and scientific research. The results of the study indicate that Ibn Khaldun's thoughts in the context of Social Justice, Fiscal Balance, and the Role of the State in the Economic System are relevant to the development of a modern economy. The study's findings demonstrate that Ibn Khaldun's thoughts on social justice, fiscal balance, and the role of the state in the economic system are relevant to the development of the modern economy. The study's findings demonstrate that Ibn Khaldun's thoughts are strongly relevant to the principles of modern Islamic economics, particularly in the areas of economic justice, market balance, proportional fiscal policy, and ethics in economic activity. These concepts can serve as a theoretical basis for formulating sustainable Islamic economic policies and practices that are oriented toward the welfare of society. Therefore, Ibn Khaldun's thoughts remain relevant and applicable in addressing the challenges of Islamic economics in the contemporary era.
subject: Articles
  topic: section
subject: Ibn Khaldun; Islamic Economic Thought; Sharia Economics
  topic: keywords
creator: Nurul Arivah
creator: Muh. Ikbal
rights: Copyright (c) 2025 Nurul Arivah, Muh. Ikbal (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-02
publication date: 2026-03-02
starting page: 416
ending page: 425

Preliminary Needs Assessment and CSR–Zakat Strategy during the Exploration Phase of the Pongkeru Nickel Project for Sustainable and Social Legitimacy
type: item
description: The mining industry, particularly the nickel sector contributes significantly to Indonesia’s economic development but also generates social and environmental challenges. Corporate social responsibility (CSR) is widely used to address these impacts, yet its effectiveness remains limited when implemented in a reactive manner. This study aims to map the socio-economic needs of communities in the Pongkeru mining area and to formulate a strategic CSR–zakat framework during the exploration phase as a foundation for long-term sustainability and social legitimacy. A descriptive qualitative approach was employed using field observations, semi-structured interviews, focus group discussions, and document analysis. Data were analyzed through thematic analysis and SWOT frameworks to identify structural vulnerabilities and develop a strategic CSR–zakat roadmap. The findings reveal that local communities face structural challenges, including dependence on agriculture and micro-enterprises, limited access to skills development, and exposure to environmental risks. Early-stage CSR interventions grounded in systematic needs assessment and integrated with zakat significantly enhance social, economic, and environmental sustainability. The study confirms that CSR designed during the exploration phase offers a strategic opportunity to prevent social conflict, strengthen community trust, and build long-term partnerships, while conventional CSR alone remains insufficient. The study implies that a hybrid CSR–zakat model aligned with Maqasid al-Shariah provides a comprehensive and accountable governance framework combining workforce development, MSME empowerment, social protection, and environmental stewardship. This framework contributes theoretically to mining CSR literature and offers practical guidance for designing inclusive, preventive, and sustainable CSR strategie.
subject: Articles
  topic: section
subject: Corporate Social Responsibility, Preliminary Needs Assessment, Zakat, Sustainability, Social Legitimacy
  topic: keywords
creator: Muh Ridwansyah
creator: Ameen Talib
rights: Copyright (c) 2026 Muh Ridwansyah, Ameen Talib (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 43
ending page: 52
doi: 10.66274/

Integrating Islamic Business Ethics Into Retail Marketing Strategies: A Case Study Of Sakinahmart Surabaya
type: item
description: This research examines the integration of Islamic business ethics into marketing strategies at Sakinahmart, using qualitative research and a case study approach. The 7Ps of marketing mix (product, price, place, promotion, people, process, and physical evidence) are used as an analytical framework to identify the implementation of Islamic business ethics in marketing strategies. Data was obtained through interviews, observations, and documentation, then analyzed using data reduction, data presentation, and conclusion techniques. The results show that Sakinahmart consistently integrates Islamic business ethics values into all of its marketing strategies. The sale of products is guaranteed to be halal with halal certification. Pricing is determined transparently, fairly, and without price monopolies. Product distribution is carried out while maintaining halal compliance and avoiding hoarding. Promotions are conducted honestly, without exaggeration or misleading consumer information. Human resources at Sakinahmart practices ethical behavior and provides fair wages and compensation. Operational processes follow Sharia standards and utilize Sharia financial services. Physical evidence of this integration is reflected in the provision of worship facilities and an Islamic store atmosphere. This integration contributes to increased consumer loyalty and strengthens retail competitiveness in Surabaya.
subject: Articles
  topic: section
subject: Marketing Strategy, Islamic Business Ethics, Ritel, Sakinahmart, Qualitative Case Study
  topic: keywords
creator: Raditya Hasan
creator: Muhammad Alfan Rumasukun
creator: Rusyda Afifah Ahmad
creator: Meichio Lesmana
rights: Copyright (c) 2026 Raditya Hasan, Muhammad Alfan Rumasukun, Rusyda Afifah Ahmad, Meichio Lesmana (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-09
publication date: 2026-03-09
starting page: 25
ending page: 33
doi: 10.66274/

Asset Quality, Non-Performing Financing, and Early-Warning Indicators of Operational Stress in Islamic Banking Systems: Evidence from SSA
type: item
description: This study examines whether Non-Peforming Finance (NPF) functions as an early-warning indicator of operational stress in Islamic banks operating in SSA. Departing from conventional efficiency-determinant approaches, the study conceptualises operational efficiency as a diagnostic manifestation of internal stress transmission rather than a measure of managerial performance. The analysis employs a Simar–Wilson two-stage Data Envelopment Analysis framework to generate bias-corrected efficiency scores for a balanced panel of fully fledged Islamic banks over the period 2010–2024, followed by two-way fixed-effects panel regression to assess the early-warning role of lagged NPF. The results show that increases in NPF systematically precede subsequent declines in operational efficiency, indicating that asset quality deterioration is transmitted internally through higher monitoring, restructuring, and Sharīʿah governance costs. The findings further reveal that such asset-quality-induced operational stress is persistent and more pronounced in structurally constrained banking environments. By reframing NPF as a forward-looking supervisory trigger and efficiency as a stress indicator, the study provides novel evidence for regulators and monetary authorities seeking to enhance early-warning frameworks in Islamic banking systems globally today.
subject: Articles
  topic: section
subject: Islamic Banking, Asset Quality, Operational Efficiency, Financial Stability
  topic: keywords
creator: Abdallah Mambo Dallu
creator: Michael Njoroge Njogo
creator: Fiona Jepkosgei Korir
rights: Copyright (c) 2026 Abdallah Mambo Dallu, Michael Njoroge Njogo, Fiona Jepkosgei Korir (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-09
publication date: 2026-03-09
starting page: 1
ending page: 24
doi: 10.66274/

Rekonstruksi Pemikiran Ekonomi Islam tentang Pasar dalam Ekonomi Modern
type: item
description: Islamic economic thought on the market has strong historical roots and distinctive normative values, yet it faces significant challenges within the dynamics of the modern economy characterized by globalization, digitalization, and the dominance of free-market mechanisms. This study is motivated by the gap between Islamic market principles and modern market practices that often generate inequality and injustice. The purpose of this study is to reconstruct Islamic economic thought on the market to ensure its relevance in modern economic development without losing its core values. This research employs a literature analysis method by examining classical and contemporary Islamic economic works alongside relevant modern economic literature. The results indicate that Islamic market concepts emphasize justice, transparency, prohibition of exploitation, and the moral role of market actors, which can be reconstructed through the integration of Islamic ethical values into modern market systems. The implications of this study demonstrate that reconstructing Islamic market thought can contribute theoretically to contemporary Islamic economics and practically offer an alternative framework for developing a just and sustainable market system.
subject: Articles
  topic: section
subject: Islamic Economics; Market; Modern Economy
  topic: keywords
creator: Syahrul Abadi
creator: Muhammad Yafiz
rights: Copyright (c) 2025 Syahrul Abadi, Muhammad Yafiz (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 394
ending page: 404
doi: 10.66274/

Sharia Law and Financial Reporting Practices: An Empirical Study of Selected Business Organizations in Gusau Metropolis, Zamfara State, Nigeria
type: item
description: This study empirically investigates the effect of Sharia law on financial reporting practices among selected business organizations in Gusau metropolis, Zamfara State, Nigeria. The research addresses a critical gap in the literature by focusing on local, non-banking businesses in a region where Sharia law is formally integrated into the legal and regulatory framework. Using a descriptive survey design, primary data were collected from 120 business organizations through a structured questionnaire, and analyzed using SPSS version 18. The results reveal that Sharia compliance is a significant positive predictor of both the content and structure (B = 0.48, p < 0.001) and the transparency (B = 0.52, p < 0.001) of financial statements. Disclosure practices also significantly enhance financial statement quality (B = 0.32, p = 0.004) and transparency (B = 0.37, p = 0.001), while reporting challenges negatively affect transparency (B = -0.18, p = 0.027). Perceived benefits are positively associated with Sharia compliance in financial reporting (B = 0.41, p = 0.001). The regression models demonstrated good fit, with R² values ranging from 0.27 to 0.54, and all ANOVA results were statistically significant (p < 0.001). The study concludes that robust Sharia compliance and disclosure practices are pivotal for high-quality, transparent financial reporting, but practical challenges remain. It recommends the development of standardized Sharia-compliant reporting guidelines and targeted professional training to further enhance financial transparency and accountability in Zamfara State and similar contexts.
subject: Articles
  topic: section
subject: Sharia Law, Financial Reporting, Disclosure Practices, Business Organizations
  topic: keywords
creator: Vincent Olawale Bamidele
rights: Copyright (c) 2025 Vincent Olawale Bamidele (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 405
ending page: 415

Analisis Manajemen Pengajian Gus Iqdam dan Dampaknya terhadap Peningkatan Pendapatan Masyarakat Desa Karanggayam
type: item
description: Regular Islamic gatherings function not only as spiritual and social activities but also have the potential to stimulate local economic activity. This study aims to analyze the role of Gus Iqdam’s religious gathering management in improving the income of the Karanggayam Village community. The research employs a qualitative field approach through interviews, observations, and documentation. The findings show that structured management—planning, organizing, implementing, and controlling—can create economic activities that increase vendors’ income. Daily earnings of vendors may rise up to four times compared to regular days. Factors such as business capital, length of business operation, location, and working hours also influence income levels. These findings indicate that the management of religious gatherings can serve as an instrument for community economic empowerment and holds potential to be developed as a model for strengthening community-based economic development.
subject: Articles
  topic: section
subject: Islamic Study Management; Economic Empowerment; Community Income; Islamic Economics; Local Economic Activities
  topic: keywords
creator: Helmalia Oktaviana
creator: Rifqi Rama Dhani
creator: Mashudi Mashudi
rights: Copyright (c) 2025 Helmalia Oktaviana, Rifqi Rama Dhani, Mashudi Mashudi (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-18
publication date: 2025-12-18
starting page: 380
ending page: 393

Integrasi Ilmu dan Praktik dalam Manajemen Syariah
type: item
description: This paper examines the intersection between the philosophy of science (epistemology, methodology, and ontology) and the development of Islamic management theory and practice. Using a critical literature review (library research), the study explores how Islamic epistemological foundations — including revealed sources and rational inquiry — shape paradigms, methods, and objectives in Islamic management (manajemen syariah). The review finds that integrating philosophy of science with maqāṣid al-sharīʿah and Islamic epistemology fosters a management model that pursues not only economic efficiency but also social welfare, justice, and ethical accountability. Recommendations include developing multi-method research approaches (hermeneutic-theoretical combined with empirical methods), embedding shariah values into performance metrics, and involving religious scholars in organizational policy design. Theoretical and practical implications for scholars, policymakers, and Islamic organizational.
subject: Articles
  topic: section
subject: Philosophy Of Science, Islamic Epistemology, Islamic Management, Maqashid Al-Shariah
  topic: keywords
creator: Jessika Gafur Lamba
creator: Irwan Misbach
creator: Okta Nofri
rights: Copyright (c) 2025 Jessika Gafur Lamba (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-12
publication date: 2025-12-12
starting page: 371
ending page: 379

Perlindungan Hak Konsumen dalam Jual Beli Online: Analisis Prinsip Khiyār dalam Fikih Muamalah dan Relevansinya dengan Hukum Indonesia
type: item
description: The development of digital technology has changed transaction patterns from conventional to online buying and selling, which presents both opportunities and risks for consumers. Issues such as defective goods, mismatched descriptions, and difficulties in returns indicate the need for stronger legal protection. In muamalah fiqh, the principle of khiyār gives the transacting parties the right to continue or cancel a contract based on certain conditions, including khiyār kondisi, khiyār majlis, khiyār aib, and khiyār ru’yah. This study aims to analyze the relevance of the principle of khiyār as a basis for consumer protection in online buying and selling and examine its compliance with Indonesian positive law. The research method used is descriptive qualitative with a literature study approach and normative-comparative analysis. Data sources consist of classical fiqh literature, laws and regulations, and previous research results. The results of the analysis show that khiyār aib and khiyār ru’yah are highly relevant in the context of e-commerce, because they provide the basis for consumer rights to return and refund. The integration of the principles of khiyār and Law Number 8 of 1999 strengthens consumer protection both legally and ethically. This study concludes that the implementation of khiyār can complement positive law, increase consumer awareness, and encourage fairer and more transparent online business practices.
subject: Articles
  topic: section
subject: Khiyār, Consumer Protection, Online Buying and Selling, Muamalah Jurisprudence, E-commerce
  topic: keywords
creator: Achmad Alfian Saputra
creator: Nailan Nabila
rights: Copyright (c) 2025 Achmad Alfian Saputra, Nailan Nabila (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-09
publication date: 2025-12-09
starting page: 320
ending page: 329

Analisis Perbedaan Kinerja Keuangan Bank Syariah Menurut Standar AAOIFI
type: item
description: This study aims to qualitatively analyze the differences arising in the measurement of financial performance of Islamic banks when measured using AAOIFI Financial Accounting Standards compared to accounting standards in force in Indonesia. This study uses qualitative research library studies with content analysis and comparative interpretation to understand the philosophical and practical impact of standard differences on key performance indicators. The results of the analysis indicate that the measurement of the financial performance of Islamic banks will be materially different when using the AAOIFI framework compared to PSAK Syariah, mainly due to differences in the philosophy of AAOIFI standards oriented to Sharia normative compliance, while PSAK oriented to economic decision-making. This key divergence affects the calculation of profitability ratios and AAOIFI's emphasis on social reporting as well as comprehensive sharia compliance audits, so that AAOIFI provides a more holistic and accurate picture of performance in accordance with the objectives of Maqashid Sharia. The implication of this study is that Islamic banks in Indonesia need to consider harmonizing their financial reporting standards towards the AAOIFI framework to achieve more accurate, holistic, and aligned performance transparency with the principles of Maqashid Sharia, in order to improve global competitiveness.
subject: Articles
  topic: section
subject: Financial Performance; Islamic Banks; AAOIFI
  topic: keywords
creator: Jhody Wiraputra
creator: Okta Sari
creator: Ridwansyah Ridwansyah
rights: Copyright (c) 2025 Jhody Wiraputra, Okta Sari, Ridwansyah Ridwansyah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 350
ending page: 361

Efektivitas Manajemen Pembiayaan Ijarah Multijasa pada Layanan Pembiayaan FIF Group
type: item
description: Ijarah Multijasa financing has become one of the essential instruments in the development of Islamic financial services in Indonesia, particularly in supporting the financing needs of pilgrimage activities such as Hajj and Umrah. However, the effectiveness of financing management within non-bank institutions such as FIF Group has received limited scholarly attention. This study aims to analyze the effectiveness of Ijarah Multijasa financing management for Hajj and Umrah advance funds provided through the Amitra unit of FIF Group. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation, involving Amitra employees and customers as key informants. The findings indicate that the financing implementation adheres to sharia principles, as shown by the proper analysis of customer eligibility, the absence of late payment penalties, the non-imposition of early settlement penalties, and the transparent explanation of the contract prior to signing. The reminder system implemented by Amitra also contributes to timely installment payments. Nonetheless, customer understanding of sharia contractual concepts still requires improvement. This study offers theoretical implications concerning the importance of sharia compliance in financing management and practical recommendations to strengthen customer education and communication for enhancing the quality of Islamic financing services.
subject: Articles
  topic: section
subject: Ijarah Multijasa; Islamic Financing; Hajj Advance Funds; Financing Management; FIF Group
  topic: keywords
creator: Andi Lisa Aryani Hamjan
creator: Hasanah
creator: Muhammad Fakhri Amir
rights: Copyright (c) 2025 Andi Lisa Aryani Hamjan, Hasanah, Muhammad Fakhri Amir (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 362
ending page: 370

Local Economic Transformation through International Collaboration: Optimizing the Creative Economic Potential of Edelweiss Flowers Based on Sharia Principles
type: item
description: This Community Service Program (PKM) aims to support local economic transformation among the Tengger Tribe by optimizing creative economic potential based on the edelweiss flower through a sharia-based framework and international collaboration between Indonesian universities that are members of APSKPS and Malaysian universities. A participatory approach was applied through observation, interviews, focus group discussions, documentation, and direct educational mentoring for local micro‐entrepreneurs. The findings reveal improved Islamic financial literacy, enhanced portable digital marketing capacity, and strengthened ecological awareness regarding the conservation of edelweiss as a culturally valuable yet environmentally sensitive species. Collaboration with USIM, UiTM, and UKM enabled cross-country knowledge transfer that enriched empowerment strategies and broadened the community’s orientation toward sustainable creative economy development. This program integrates Islamic spiritual-ecological values, environmental preservation, and digital innovation into a single framework rooted in maqashid shariah. The results indicate that economic utilization of edelweiss does not require harvesting from natural habitats, but can be developed through non-destructive derivative products and creative digital content grounded in local culture. This model serves as an example of inclusive, sustainable, and socially just community empowerment.
subject: Articles
  topic: section
subject: Islamic Financial Literacy
  topic: keywords
subject: Tengger Tribe
  topic: keywords
subject: Edelweiss
  topic: keywords
subject: International Collaboration
  topic: keywords
subject: Creative Economy
  topic: keywords
creator: Ismawati
creator: Hanim Misbah
creator: Nuur Halimatus Saadiah Masrukhin
creator: Atina Hidayati
creator: Mitra Sami Gultom
creator: Dewi Maharani
creator: Inarotul A'yun
creator: Andi Bahri S
creator: Hastin Tri Utami
creator: Puspita
creator: Alip Toto Handoko
rights: Copyright (c) 2025 Ismawati, I Nyoman Budiono, Hastin Tri Utami, Andi Bahri S, Inarotul A'yun, Dewi Maharani, Mitra Sami Gultom, Atina Hidayati, Nuur Halimatus Saadiah Masrukhin, Hanim Misbah, Siti Kadariah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 330
ending page: 339

Strengthening Sharia Financial Literacy and Portable Marketing for the Tengger Tribe Community
type: item
description: This community service program aims to enhance the economic independence of the Tengger Tribe through strengthening Islamic financial literacy and portable digital marketing skills. The program was conducted as an international collaboration between Indonesian universities that are members of APSKPS and Malaysian universities, namely Universiti Sains Islam Malaysia (USIM), Universiti Teknologi MARA (UiTM), and Universiti Kebangsaan Malaysia (UKM). The study employed a Participatory Action Research (PAR) approach, involving the community actively in each stage of the program, from planning to implementation and evaluation. The results indicate an increased understanding among participants regarding Islamic financial principles, including contracts such as mudharabah, musyarakah, and murabahah, as well as the application of simple financial record-keeping in small enterprises. Moreover, the portable marketing training encouraged local entrepreneurs to utilize digital platforms such as WhatsApp Business and Instagram to promote Tengger’s local products to a broader market. This program successfully fostered cross-country academic collaboration and demonstrated that the synergy between education, Islamic values, and digital technology can serve as an effective strategy in developing an equitable and competitive indigenous economy.
subject: Articles
  topic: section
subject: Islamic Financial Literacy
  topic: keywords
subject: Portable Marketing
  topic: keywords
subject: Tengger Tribe
  topic: keywords
subject: International Collaboration
  topic: keywords
creator: Saiful Bakhri
creator: I Nyoman Budiono
creator: Sulistyowati
creator: Siti Hasanah
creator: Ahmad Fauzan Mubarok
creator: Khotibul Umam
creator: Nadia Azalia Putri
creator: Ana Pratiwi
creator: Hasnah Haron
creator: Nur Aima Shafie
creator: Siti Kadariah
rights: Copyright (c) 2025 Saiful Bakhri, I Nyoman Budiono, Sulistyowati, Siti Hasanah, Ahmad Fauzan Mubarok, Khotibul Umam, Nadia Azalia Putri, Ana Pratiwi, Hasnah Haron, Nur Aima Shafie, Siti Kadariah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 340
ending page: 349

Hukum Menggadaikan Harta Pinjaman Menurut Hukum Islam
type: item
description: Pawning is pledging property as collateral for the debt borrowed. However, if the status of the mortgaged property is the result of borrowing, of course there are views regarding the legal status of pawning borrowed assets. The purpose of this research is to find out about the legal status of pawning borrowed assets according to Islamic law. The research method is a qualitative method which aims to understand in depth the law of pawning borrowed assets according to Islamic law. The data in this research are in the form of documents, books and journals related to this research. This research also uses data collection techniques using the literature study method (library research). The results of this research can be concluded that pawning loaned assets is permitted on condition that the owner of the property gives permission. In Islam, loaned assets are only used as collateral, there is no transfer of ownership, so that the loan proceeds can also be used as collateral in pawning. This research is expected to increase insight into Islamic treasures, especially in the field of sharia economics.
subject: Articles
  topic: section
subject: Pawn, Law, Islam
  topic: keywords
creator: Angga lestari Nugraha
rights: Copyright (c) 2025 Angga lestari Nugraha (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-11-11
publication date: 2025-11-11
starting page: 309
ending page: 319

Reconstructing the Islamic Green Economy: Ethics, Institutions, and Sustainable Development
type: item
description: This study reconstructs the Islamic Green Economy as an integrative paradigm that connects ethical foundations, institutional dynamics, and sustainable development pathways. The research responds to the limitations of mainstream green economy approaches that tend to emphasize technocratic solutions while marginalizing moral and spiritual dimensions of economic behavior. Using a qualitative descriptive–analytical method, the study critically examines classical and contemporary Islamic economic literature, policy documents, and empirical studies on sustainable Islamic finance. The analysis is conducted through three stages: normative analysis based on maqāṣid al-sharīʿah, institutional analysis of Islamic financial and social institutions, and interpretative synthesis. The findings indicate that sustainability in Islamic economics is intrinsically embedded in its ethical framework, particularly through principles of stewardship (khilāfah), balance (mīzān), justice, and the prohibition of excess (isrāf). Institutionally, the Islamic Green Economy is manifested through innovations such as green sukuk, environmentally oriented waqf, Islamic microfinance, and blended social finance models. These developments signify a shift from formal Shariah compliance toward value-driven and impact-oriented economic practices. The study concludes that the Islamic Green Economy offers a holistic and ethically grounded development paradigm that aligns environmental sustainability with social justice and long-term human well-being, contributing an alternative framework for sustainable development, particularly in Muslim-majority and developing countries.
subject: Articles
  topic: section
subject: Islamic Green Economy; Maqāṣid Al-Sharīʿah; Sustainable Development; Islamic Finance; Environmental Ethics
  topic: keywords
creator: Syahrizul
rights: Copyright (c) 2026 Syahrizul Abadi (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-09
publication date: 2026-03-09
starting page: 34
ending page: 42

Bibliometric Mapping of Islamic Green Economy Research: Trends, Networks, and Emerging Themes
type: item
description: The rapid growth of the global Islamic economy, with Sharia financial assets projected to reach USD 9.75 trillion by 2029, demands the transformation of Sharia accounting systems through artificial intelligence (AI) implementation. This study analyzes the impact of AI on the transformation of Sharia accounting systems from a global perspective using qualitative methods through library research examining recent academic sources. The results reveal that AI enhances Sharia compliance monitoring accuracy by up to 92% through natural language processing (NLP), but faces complex challenges including regulatory disparities, algorithmic biases, and technological infrastructure gaps between GCC, Southeast Asia, and Africa regions. Key findings emphasize the need for an ethical framework based on maqasid al-shariah and localized AI adoption strategies. The research contributes to the development of a hybrid intelligence model integrating AI with human expertise and an ethical AI certification framework for Sharia accounting. This study recommends multisectoral collaboration to ensure digital transformation aligned with Islamic values.
subject: Articles
  topic: section
subject: Bibliometrics, Islamic Green Economy, Trends
  topic: keywords
creator: Ainul Fatha Isman
creator: Syahriyah Semaun
creator: Muh. Ahsan Kamil
creator: Ali Wardani
creator: Muhammad Rasyid Ridlo
rights: Copyright (c) 2025 Ainul Fatha Isman, Syahriyah Semaun, Muh. Ahsan Kamil, Ali Wardani, Muhammad Rasyid Ridlo (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-23
publication date: 2025-10-23
starting page: 289
ending page: 299

Analisis Pengelolaan dan Efektivitas Zakat Produktif terhadap Pemberdayaan Pedagang Kaki Lima: Studi pada BAZNAS Kota Jambi
type: item
description: This study aims to analyze the management and effectiveness of productive zakat distributed by the National Amil Zakat Agency (BAZNAS) of Jambi City in empowering street vendors. Productive zakat is viewed as a strategic instrument for transforming mustahik (zakat recipients) into muzakki (zakat payers) through enhanced business capacity and income growth. This research employs a normative-empirical approach with a qualitative descriptive method, combining legal analysis of zakat regulations—particularly Law Number 23 of 2011 on Zakat Management and BAZNAS regulations—with field data obtained through interviews and observations involving administrators and beneficiaries. The results indicate that the management of productive zakat at BAZNAS Jambi City has been in accordance with Islamic law principles and positive legal norms, encompassing planning, distribution, mentoring, and evaluation stages. However, its effectiveness in economic empowerment remains suboptimal due to limited capital, insufficient business assistance, and low financial literacy among beneficiaries. This study concludes that enhancing managerial capacity and continuous mentoring are key to achieving the objectives of productive zakat in accordance with maqāṣid al-syarī‘ah, particularly in preserving wealth (ḥifẓ al-māl) and promoting social welfare.
subject: Articles
  topic: section
subject: Zakat Productive, Empowerment, Street Vendors, BAZNAS
  topic: keywords
creator: Maryani
creator: Deni Wijaya
creator: Fitri Angre Yani
creator: Aldri Zaini Ladista
creator: Agung Dwi Andreanto
creator: Supian Suri Barus
rights: Copyright (c) 2025 Maryani, Deni Wijaya, Fitri Angre Yani, Aldri Zaini Ladista, Agung Dwi Andreanto, Supian Suri Barus (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-23
publication date: 2025-10-23
starting page: 300
ending page: 308

The Influence of Knowledge, Image, and Service of Islamic Banks on Adoption of Sustainable Financial Practices: Evidence from University Students in Indonesia
type: item
description: This study aims to analyze the influence of Islamic financial literacy, bank image, and perceived service quality on students’ decisions to adopt Islamic banking in Indonesia. Using a quantitative survey approach, data were collected from students through structured questionnaires and statistically analyzed to examine the relationships among variables. The findings reveal that a high level of Islamic financial literacy, a positive bank image, and favorable perceptions of service quality collectively enhance students’ intentions to use Islamic banking services. These results indicate that improving literacy, credibility, and service quality can foster greater trust and participation of young generations in Islamic finance. The study underscores the importance of education-based strategies, brand reputation, and digital service excellence in strengthening the role of Islamic banks in promoting sustainable and inclusive financial development.
subject: Articles
  topic: section
subject: Islamic banking; financial literacy; sustainable finance
  topic: keywords
creator: Fajrunas Alqodri
rights: Copyright (c) 2025 Fajrunas Alqodri (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-13
publication date: 2025-10-13
starting page: 277
ending page: 288

Women’s Empowerment Through Collateral-Free Credit (Case Study of the An-Nisa Pati Cooperative)
type: item
description: Women's empowerment is a top priority in Indonesia's economic development, aligned with the Sustainable Development Goals (SDGs), particularly SDG 5 on gender equality and SDG 8 on economic growth and decent work. However, women still face significant barriers in accessing formal financing. This study aims to analyze the role of the An-Nisa Pati Cooperative as a local institutional innovation in providing access to collateral-free microcredit and its impact on women's economic empowerment. The research method used a descriptive qualitative approach with in-depth interviews, participant observation, and document analysis. The results show that the An-Nisa Cooperative not only opens access to financing for women in microenterprises, agriculture, and informal businesses, but also increases women's self-confidence, social solidarity, and economic participation. The implications of this study emphasize the importance of strengthening community-based institutions as an effective strategy to address structural inequalities and promote gender mainstreaming in local economic development.
subject: Articles
  topic: section
subject: Women's empowerment
  topic: keywords
subject: collateral-free microcredit
  topic: keywords
subject: gender equality
  topic: keywords
subject: cooperatives
  topic: keywords
subject: gender mainstreaming
  topic: keywords
creator: Daris Zunaida
creator: Endang Suswati
creator: Sugeng Mulyono
creator: Jamal Abdul Nasir
rights: Copyright (c) 2025 Daris Zunaida, Endang Suswati, Sugeng Mulyono, Jamal Abdul Nasir (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-05
publication date: 2025-10-05
starting page: 267
ending page: 276

Bai' Al-Wafa And Hybrid Contract In Bmt Sidogiri East Java
type: item
description: Some Islamic financial institutions have implemented bai' al-wafa' although there is no DSN MUI fatwa that regulates directly. This academic debate results in different applications. For a person or group who views it as haram, this contract is not carried out. They prefer pawn. For groups that allow it, they apply the bai' al-wafa contract by referring to the opinions that allow it. The application of bai' al-wafa depends on which reference is used as a basis. The research uses a qualitative approach with an analytical descriptive method based on field studies. The research locus is BMT Sidogiri. Data sources are taken from BMT managers. Data collection is done by interview, observation, and documentation. The data were analyzed in accordance with the characteristics of qualitative research. This research produced several findings. First, the mechanism of bai' al-wafa is in accordance with the opinion of the Hanafi school of thought which views that this contract includes 'urf. Second, in the analysis of muamalah fiqh, the bai' al-wafa contract at BMT Sidogiri is allowed because it contains the requirements of a valid contract and contains a side of benefit. The provisions for the permissibility of bai' al-wafa>' are regulated in the Compilation of Sharia Economic Law articles 112 to 115 Third, to avoid the assumption of ribawi, BMT applies multiple contracts, namely bai al-wafa with ijarah.
subject: Articles
  topic: section
subject: Bai’ al-wafa
  topic: keywords
subject: Bai’ al-wafa; hybrid contract 2
  topic: keywords
subject: KHES
  topic: keywords
creator: Dadang Zenal Mutaqin
creator: Rudi Ahmad Suryadi
rights: Copyright (c) 2025 Dadang Zenal Mutaqin, Rudi Ahmad Suryadi (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-09
publication date: 2025-09-09
starting page: 255
ending page: 266

Potensi Integrasi Zakat & Wakaf Berbasis Digital untuk Mencapai Tujuan Pembangunan Berkelanjutan (SDGs): Perspektif Maqashid Syariah
type: item
description: This study examines the potential of digital-based zakat and waqf integration as a strategic instrument to support the achievement of the Sustainable Development Goals (SDGs) through the Maqashid Sharia approach. Using descriptive qualitative methods and literature studies, this study explores how digitalization can improve efficiency, transparency, and inclusiveness in zakat and waqf management. The analysis shows that digital zakat and waqf integration aligns with the five main objectives of Maqashid Sharia: protection of religion, life, intellect, descendants, and property. Digital transformation is a catalyst for increasing public participation and equitable distribution of benefits, as well as addressing sustainable development challenges such as poverty, social inequality, and access to education. However, the implementation of this integration still faces challenges, including low digital literacy, a lack of innovation in social financial products, and limited regulations and reporting systems. Therefore, synergy between Islamic financial institutions, the government, and stakeholders is needed to build an adaptive, accountable, and sustainable zakat and waqf governance system to strengthen Islam's contribution to global development.
subject: Articles
  topic: section
subject: Zakat; Waqf; SDGs; Maqashid Syari'ah
  topic: keywords
creator: Fajar Satriyawan Wahyudi
creator: Muhammad Agus Setiawan
creator: Sheema Haseena Armina
rights: Copyright (c) 2025 Fajar Satriyawan Wahyudi, Muhammad Agus Setiawan, Sheema Haseena Armina (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-05
publication date: 2025-09-05
starting page: 235
ending page: 242

The Impact of Artificial Intelligence Implementation on the Transformation of Sharia Accounting Systems in a Global Perspective
type: item
description: The rapid growth of the global Islamic economy, with Sharia financial assets projected to reach USD 9.75 trillion by 2029, demands the transformation of Sharia accounting systems through artificial intelligence (AI) implementation. This study analyzes the impact of AI on the transformation of Sharia accounting systems from a global perspective using qualitative methods through library research examining recent academic sources. The results reveal that AI enhances Sharia compliance monitoring accuracy by up to 92% through natural language processing (NLP), but faces complex challenges including regulatory disparities, algorithmic biases, and technological infrastructure gaps between GCC, Southeast Asia, and Africa regions. Key findings emphasize the need for an ethical framework based on maqasid al-shariah and localized AI adoption strategies. The research contributes to the development of a hybrid intelligence model integrating AI with human expertise and an ethical AI certification framework for Sharia accounting. This study recommends multisectoral collaboration to ensure digital transformation aligned with Islamic values.
subject: Articles
  topic: section
subject: Artificial Intelligence,
  topic: keywords
subject: Sharia Accounting,
  topic: keywords
subject: Sharia Compliance,
  topic: keywords
subject: Digital Transformation,
  topic: keywords
subject: Maqasid Al-Shariah
  topic: keywords
creator: Muhammad Diaz Supandi
creator: Atha Zhalifunnas
rights: Copyright (c) 2025 Muhammad Diaz Supandi, Atha Zhalifunnas (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-05
publication date: 2025-09-05
starting page: 243
ending page: 254

Etika Bisnis Perspektif Al-Qur'an: Studi Komparatif Pemikiran Wahbah Zuhaili dan Muhammad Abduh
type: item
description: This study aims to explore and compare the concept of business ethics from the perspectives of two prominent modern Islamic thinkers: Wahbah az-Zuḥaylī and Muhammad Abduh. The background of this research lies in the growing prevalence of unethical business practices in the modern era, despite ethics being a core pillar of the Islamic economic system. The study seeks to uncover normative and spiritual values that can serve as a foundation for building a just and sustainable Islamic economic framework. The research employs a qualitative method based on literature review, using primary sources such as Wahbah az-Zuḥaylī’s works (al-Fiqh al-Islāmī wa Adillatuh, al-Tafsīr al-Munīr) and Muhammad Abduh’s Tafsīr al-Manār, supported by secondary sources including books, journals, and scholarly articles. The analysis is conducted thematically and comparatively. Findings reveal that az-Zuḥaylī emphasizes legal-formal aspects such as fairness in transactions and proper documentation, while Abduh highlights spiritual awareness, moral consciousness, and social transformation in business practices. The study concludes that both approaches are complementary—az-Zuḥaylī reinforces the legal framework, whereas Abduh enriches the ethical and rational dimensions. These insights have theoretical and practical implications for contemporary Islamic business ethics policy development and open opportunities for further research in Islamic economics.
subject: Articles
  topic: section
subject: Business Ethics; Islamic Economy; Comparative Study; Qur’anic Interpretation
  topic: keywords
creator: Muhammad Zulfi Hamdi Muhayati
creator: Amiril Ahmad Fitri
rights: Copyright (c) 2025 Muhammad Zulfi Hamdi Muhayati, Amiril Ahmad (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-05
publication date: 2025-09-05
starting page: 225
ending page: 234