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Bella Permata Sari; Devika Putriani; Diva Oktanadia; Rama Harfi Ferdinan; Sendy Setia Ardifta +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Economic globalization is a process that significantly impacts the structure and values within Islamic political economy. Market integration, trade liberalization, and cross-border capital flows have created an increasingly competitive and capitalistic global economic order. On one hand, globalization provides opportunities for developing countries, including Indonesia, to access new technologies, expand export markets, and increase foreign investment. However, on the other hand, globalization also poses serious challenges for Islamic political economy, particularly due to the dominance of capitalist principles that contradict the fundamental values of Islamic economics, such as justice ('adl), balance (tawazun), and the prohibition of riba and gharar. Additionally, internal challenges such as low community literacy, a lack of innovation in Sharia-compliant financial products, and insufficient policy support further hinder the development of the Islamic economy. This research employs a descriptive qualitative method based on literature studies to analyze the impact of globalization on Islamic political economy. The findings indicate that adaptive strategies, innovation enhancement, regulatory strengthening, and the improvement of literacy and research are necessary for Islamic political economy to play a strategic role in addressing the challenges of globalization. Thus, it is hoped that Islamic political economy can contribute to the realization of a more just and sustainable global economic order.

Rossa Amalia Lestari; Raihan Afif Kamal; Andi Amri

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze the evolution and innovation of sharia savings products in Indonesia through a literature-based qualitative approach. The background of the research is based on the significant growth of the national sharia banking sector, driven by government regulations, technological advancements, and changes in customer preferences. This study uses a literature review method by analyzing various secondary sources such as scientific journals, regulations, and financial reports to identify the patterns of Islamic savings product development over time. The research results show that the transformation of sharia savings products is driven not only by religious aspects but also by the demand for service efficiency and financial inclusion. The merger of several Islamic banks into Bank Syariah Indonesia also accelerated the digitalization of Islamic savings services. Although there are challenges such as low Islamic financial literacy and limited infrastructure, development opportunities remain wide open through educational strategies and the integration of the halal ecosystem. Innovations such as the opening of online accounts and the diversification of goal-based products have successfully increased sharia financial inclusion, particularly among the younger generation. The implications of this research emphasize the importance of adaptive product development strategies, financial education, and cross-sector collaboration to strengthen the competitiveness and sustainability of sharia savings products in Indonesia.

Yulia Febriyati

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Women's empowerment in the sharia economy has great potential in improving family welfare. However, strategic steps are still needed to overcome the various obstacles faced, both in terms of sharia financial education, access to capital, and social support. Women's empowerment in the sharia economy can be realized through various forms, such as micro, small, and medium enterprises (MSMEs) based on halal and thayyib principles, sharia-based financial management, and the use of sharia fintech to expand access to capital. From the results of interviews and observations, it was found that women's empowerment in the sharia-based economy contributed significantly to improving family welfare.

Nessa Maulidhyna; Zanatull Cahya

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Taxes are the main fiscal instrument in modern states, serving various strategic functions such as budgeting, regulation, stability, and income redistribution. Taxes are not only a source of state revenue but also a tool to encourage economic growth and the equitable distribution of welfare. In the context of Islamic economics, taxes have a different position but are not fundamentally contradictory. Islam recognizes the concept of levies such as zakat, kharaj, jizyah, and ushr, which have similar objectives to modern taxes, namely for the welfare and social justice. This research uses a qualitative method with a literature study approach to analyze the alignment between the function of taxes in modern states and the principles of Islamic economics. Data were collected through a literature review from relevant academic sources. The research results show that although there are differences in mechanisms and characteristics, there is a common ground in the main goal, which is the welfare of society. Taxes can be accepted in Islamic economics as long as they are collected fairly, transparently, proportionally, and used for the public good. Further analysis indicates that the principles of maqashid sharia can serve as an important reference in modern tax reform to better align with Islamic values. The conclusion of this study emphasizes the importance of integrating Islamic economic principles into the tax system to create social justice, fiscal efficiency, and sustainable development. This research is expected to provide theoretical and practical contributions to the development of a tax system based on Sharia values in the contemporary era.

Gina Putri Awaliah; Oka Barokah; Lathifuddin Lathifuddin

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The objective of this study is to examine and compare the financial performance of Islamic banks and conventional banks in Indonesia during the 2019–2023 period. This research is motivated by the rapid growth of the Islamic banking industry; however, its market share remains relatively small compared to conventional banks. The study evaluates various financial ratio indicators, including Return on Assets (ROA), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), BOPO, Non-Performing Loans (NPL), and Non-Performing Financing (NPF), using a quantitative approach and comparative method. Data were collected from the annual financial reports of several major banks selected through purposive sampling. The results of the analysis indicate that conventional banks generally outperform in terms of profitability and operational efficiency, as reflected in the ROA and BOPO ratios. On the other hand, Islamic banks demonstrate more stable financing quality and liquidity, as indicated by relatively stable NPF and FDR ratios. These performance differences stem from the distinct operational principles of the two banking systems: interest-based operations for conventional banks and profit-sharing principles for Islamic banks. The study concludes that a more comprehensive evaluation method, integrating both sharia compliance and financial elements, is essential to provide a fair and accurate assessment of bank performance. The findings are expected to be valuable for regulators, academics, and industry practitioners in formulating policies that support a more inclusive and sustainable banking system.

Ida Lailatin; Febriyanti Febriyanti; Nadifa Nisaul Afni Nailu Fari; Luthfi Rahman

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research discusses the representation of Quranic values in the movie Setetes Embun Cinta Niyala through the Charles Sanders Peirce semiotic approach. Movies as visual media are not only entertainment, but can also be a means of da'wah and moral education. This research aims to reveal how the sign structure (icon, index, symbol) is used to represent Quranic messages, and how the meaning of the sign is interpreted by audience. The method used is descriptive qualitative with observation techniques of scenes in the movie that contain Islamic values. The analysis technique was carried out using the Charles Sanders Peirce Semiotics method. The results of the analysis show that this film explicitly and implicitly displays Quranic messages through visual representations (prayer rugs, prayers, social interactions) and verbal (dialog, quotations of Qur'anic verses). Values such as tawakkal, filial piety, honesty, brotherhood, and sharia restrictions on marriage are displayed by referring to the verses of the Qur'an, which are reinforced through symbolic meaning based on Peirce's theory. This research shows that film can be an effective medium in conveying religious and moral messages, especially when the signs in the film are analyzed in depth through a semiotic approach.

Jinan, M Ghilman Nur; Ulya, Putri Adibah; OktalianSyah, Resti Kusumawati; Shafrani, Yoiz Shafwa

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

Islamic microfinance institutions (IMFIs) in Indonesia have experienced notable progress in line with the growing public interest in Islamic economic principles. However, the competition between Islamic and conventional microfinance sectors is becoming increasingly intense. The LKMS BTM Artha Surya Cooperative, located in Tegal Regency, is currently facing pressure due to this competitive environment and must formulate an effective strategy to sustain and grow its business. This study aims to formulate a strategy using the Blue Ocean Strategy framework as an alternative to overcoming business rivalry. A qualitative approach was employed, gathering primary data through interviews and field observations at BTM Artha Surya Tegal, supported by secondary sources from relevant literature. The findings reveal that BTM Artha Surya has undergone transformation into Baitul Tanwil Muhammadiyah (BTM) Artha Surya and now provides various Sharia-compliant financing services. This research further elaborates on the murabahah financing process, including the recognition, measurement, and disclosure practices implemented in the financial statements of BTM Artha Surya Tegal.

Zohya Azzura; Eka Christina Waruwu; Ahmad Wahyudi Zein

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Technology-based financial innovation has led to the emergence of crowdfunding platforms, which are now expanding into the realm of Islamic finance. This study aims to examine how the principles of Islamic economics are integrated into Sharia-compliant crowdfunding practices, particularly in financing Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The research employs a qualitative descriptive approach through literature review and case studies of several prominent Sharia crowdfunding platforms in Indonesia. The findings show that Sharia crowdfunding not only adheres to Islamic principles such as the prohibition of riba (usury) and gharar (uncertainty), but also applies concepts of justice, transparency, and partnership within contract structures. However, challenges related to Sharia financial literacy, regulation, and public trust remain significant obstacles. This study recommends enhancing Sharia financial literacy and strengthening regulations to support a sustainable Sharia crowdfunding ecosystem.

Sapna Maharani Saragih; Sri Wahyuni

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Microfinance institutions can enhance the standard of living in villages through principles of justice, partnership, and mutual assistance. Data were collected through in-depth interviews with Islamic microfinance institution managers and beneficiaries in several rural areas. The findings indicate that Islamic microfinance has a positive impact on the economic well-being of rural communities, particularly by providing access to interest-free (riba-free) funding for small businesses, increasing household income, and strengthening the local economy. Furthermore, the presence of Islamic microfinance promotes more responsible economic behavior aligned with Islamic values. Financial education initiatives provided by the institutions also contribute to improving the financial literacy of villagers. In conclusion, Islamic microfinance serves as a vital tool in empowering rural communities through sustainable, fair, and Sharia-compliant economic development.

Hana Reswara Ardiana; Baidhowi Baidhowi

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of digital technology has brought various innovations to the financial system, one of which is sharia crowdfunding. As a form of technology-based fundraising based on sharia principles, this mechanism aims to avoid elements of usury, gharar, and maysir which are prohibited in Islam. This article discusses the legal aspects and operational mechanisms of sharia crowdfunding from the perspective of Islamic law and regulations in Indonesia. By using a qualitative research method based on literature analysis, sharia crowdfunding has a strong legal basis through the fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) and the regulations of the Financial Services Authority (OJK). In practice, sharia crowdfunding uses various contracts such as mudharabah, musyarakah, and wakalah bil ujrah to ensure fair and transparent transactions. Although it has promising prospects, challenges such as lack of sharia financial literacy, limited specific regulations, and digital security aspects are still major obstacles in its implementation. Therefore, collaboration between regulators, industry players, and the community is needed to encourage a more inclusive and sustainable sharia crowdfunding ecosystem.  

Melisa Melisa; Nazla Sabirah; Raulanda Dwi Putra; Rissa Yulinda; Fitri Hayati

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the contribution of the thoughts of three important figures in modern Islamic economics, namely Muhammad Baqir al-Sadr, Ibrahim Umar Vadillo, and M. Umer Chapra. Using a qualitative approach through literature study, this research critically analyzes their works and ideas. The results of the study show that the three of them built three main pillars of the contemporary Islamic economic paradigm. The first pillar is normative-ethical which is asserted by al-Sadr, emphasizing the value of justice and ethics. The second pillar is the structural-monetary of Vadillo, who proposes a gold dinar and silver dirham-based monetary system for economic stability. The third pillar is Chapra's maqashid-policy, which emphasizes the application of sharia's maqashid principles to realize social welfare and economic justice. These three pillars complement each other in forming the foundation of an integral, applicable and relevant Islamic economy to face global challenges. This research makes an important contribution in formulating an adaptive and sharia-based Islamic economic framework.

Maulia Dwi Yanti; Fifi Nur Aisha; Lughna Vika Sundusy

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the ethics of Muslim entrepreneurship in facing the challenges of modern capitalism. Capitalism, characterized by profit orientation, individualism, and materialism, often clashes with the moral and spiritual principles of Islam. Muslim entrepreneurs are expected to uphold the values of honesty, trustworthiness, justice, and excellence (ihsan) in their business practices, even under pressure from efficiency demands and free-market competition. This research uses a qualitative approach with a library research method to explore practical strategies that Muslim entrepreneurs can apply to remain ethical and compliant with Islamic law. The findings show that Islamic ethical principles serve not only as moral guidance but also as a competitive strength in capitalist economic systems.

Husna Nur Jamil; M. Nuuru Fadillah; Ratu Farah Diba; Tina Puri Andini; Mia Lasmi Wardiyah

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to examine the effect of interaction frequency among 2023 cohort Sharia Accounting students on the effectiveness of online learning. The research was motivated by the increasing implementation of online classes, especially during lecturer absences or national holidays. A quantitative approach was applied through a questionnaire distributed to students. Data were analyzed using validity, reliability, normality, homogeneity, and One Way ANOVA tests. The results indicate that although students showed a reasonable frequency of interaction, there was no significant effect on learning effectiveness. This suggests that interaction alone may not be the key factor in successful online learning. Other elements such as motivation, teaching methods, and learning environment may also play an important role. The study recommends that students engage more consistently in class and that lecturers develop more engaging and interactive online learning strategies.

Aprillia Dharmawati; Farhan Rabbani; Rosita Pamekarsari; Syiva Nur Afifah; Mia Lasmi Wardiyah

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study investigates the relationship between the level of fourth-semester students' interest in a course and their learning drive. The research focus is on students from the Sharia Accounting Study Program at UIN Sunan Gunung Djati Bandung, batch of 2023. We assume that interest in a course can influence learning enthusiasm, which subsequently impacts the quality of learning and academic achievement. A quantitative approach, specifically a correlational design, was applied in this research. Questionnaires were distributed to fourth-semester students to collect data, which were then analyzed using the Pearson correlation test. The research results indicate a substantial relationship between students' interest in a course and their learning motivation; an increase in interest is directly proportional to an increase in motivation.

Mita Anggraini; Suci Permata Sari; Kharyn Rahmelia; Nurul Hak; Yenti Sumarni

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

MSME actors in Indonesia still face various obstacles in business management, especially in the aspects of marketing and financial bookkeeping. This condition has a direct impact on the low level of bankability of MSMEs to access financing from banking institutions, especially Islamic banks. This activity aims to provide assistance to MSME actors, especially Toko Cipta Swara Elektronik, to be able to prepare basic financial statements and implement simple digital marketing strategies. The method used in this activity is the ABCD (Audience, Behavior, Condition, Degree) approach, with the implementation in the form of lectures, discussions, hands-on practice, and simulations. The results of the activity show that partners are able to prepare two types of basic financial statements (cash flow and profit and loss), design digital marketing strategies through social media, and understand the requirements for applying for Islamic bank financing. This assistance has proven to be effective in increasing the capacity of partners administratively and strategically, as well as opening up greater opportunities to access sharia financing services.

Laila Fitria; Devita Azwi Nurrahma; Albi Wahyu Ramadhan; Fitri Hayati

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the relevance of Islamic economic thought during the time of the Prophet Muhammad to contemporary economic challenges, such as wealth distribution inequality, ethical crisis, and free market dominance. With a qualitative-descriptive approach through a literature study of classical and contemporary literature, the analysis is carried out based on the maqashid al-shariah framework. The results show that the basic principles of the Prophet's economy, such as the prohibition of usury, distribution justice, protection of property rights, and ethics-based market regulation, remain relevant and applicable in today's global context. Economic instruments such as zakat, infaq and waqf have proven effective as a means of wealth distribution and social security. In addition, maqashid al-shariah plays an important role as a paradigm in evaluating modern economic policies so that they remain oriented towards social justice and sustainability. The conclusion of this study confirms that the Prophet's economic thought is not only historical and normative, but also has practical and strategic value in formulating an alternative economic system that is more humane, ethical, and sustainable.

Sari, Sinta Kartika; Putri, Dina Alliah Anggreani; Shafrani, Yoiz Shofwa

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study intends to investigate the business model and product marketing strategy of BMT Dana Mentari Muhammadiyah Purwokerto using the Business Model Canvas (BMC) approach. The background of this research is rooted in the need for Islamic microfinance institutions to adapt amidst increasing competition, particularly in product development and marketing. The research uses a descriptive qualitative approach, with data collected through in-depth interviews with BMT management. The findings suggest that BMT Dana Mentari has implemented the nine elements of the BMC comprehensively, including community-based customer segmentation, strong Sharia-compliant value propositions, and marketing strategies such as direct outreach and personal selling. However, challenges remain, particularly in service digitalization and promotional efforts. The implications of this study highlight the importance of continuous innovation in Sharia-based products and marketing strategies to enhance competitiveness and institutional sustainability.

Siti Hanifah; Mistia Sofiyana; Tias Nursyafa'ah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article aims to analyze the relevance and implementation of Islamic economic principles within the context of a contemporary economic system dominated by capitalist paradigms. The background of this research stems from the global reality marked by wealth distribution inequality, moral crises in business, and social injustices resulting from profit-oriented economic systems. This study employs a qualitative approach using a literature review method, analyzing scholarly works, official institutional reports, and academic studies related to Islamic economics and modern economic challenges. The findings indicate that Islamic economic principles such as social justice, equitable wealth distribution, and the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling) hold strong applicative value in addressing various contemporary economic issues. Concrete implementations of these principles can be observed in the development of Islamic financial systems, digital zakat (almsgiving), productive waqf (endowments), and increasingly innovative and technology-responsive Islamic banking services. The discussion also reveals that Islamic economics can serve as an ethical and sustainable alternative to capitalism and socialism, particularly in terms of distributive justice and economic stability. Despite facing challenges in literacy, regulation, and technological infrastructure, Islamic economics has significant growth potential through collaboration among academics, practitioners, and policymakers. The conclusion of this study affirms that Islamic economic principles can serve as a transformative solution for the global economic system if applied adaptively, innovatively, and inclusively.

Taufik Taufik; Khairunnas Rajab; Khairunnas Jamal; Almi Jera; Tohirin Tohirin

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

According to BPS data, in 2024, the poverty rate in Siak Regency reached 5.08% of a total population of 487.67 thousand. Family poverty is a major challenge in Indone-sia’s social development. As the official institution managing zakat, BAZNAS plays a strategic role in alleviating poverty. However, the current zakat regulations do not ful-ly support a family-based approach to zakat distribution. This study aims to formu-late a legislative reconstruction model for BAZNAS based on the Maqasid Syariah, ensuring that zakat distribution is more equitable, effective, and has a systemic impact on the welfare of poor families. Employing a qualitative normative approach and Maqasid Syariah theory, the study finds that the restructuring of BAZNAS regula-tions should emphasize the dimensions of protection for religion (din), soul (nafs), intellect ('aql), lineage (nasl), and wealth (mal), with the family as the fundamental unit of society. Family poverty is not merely a matter of economic incapacity; it also encompasses the failure to meet basic needs related to education, health, and social protection. Religious institutions like BAZNAS possess a constitutional and reli-gious mandate to manage zakat professionally. However, the current management and legislation of zakat have not been holistically oriented towards the sustainable empowerment of poor families. Within the framework of Maqasid Syariah, zakat is not only an obligatory act of worship but also a socio-economic instrument designed to safeguard five essential components: religion, soul, intellect, lineage, and wealth. Therefore, it is imperative to reconstruct zakat regulations in a manner that is attuned to contemporary needs and capable of addressing the challenges of family-based poverty.

Eva Maya Sari; Baidhowi Baidhowi

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the phenomenon of the regulatory revolution in the sharia economy through the integration of digital technology to optimize the application of sharia principles. The background of this research departs from the rapid digital transformation, which requires adaptation and reform within the framework of sharia economic regulations to remain relevant and responsive to the challenges of the times. Using a qualitative approach that combines normative-doctrinal analysis and empirical case studies, this study aims to explore how current regulatory developments, the role of digital technology, as well as legal innovation challenges and opportunities arise in the implementation of sharia principles. The results of the study show that the integration of digital technology not only increases efficiency and transparency in the application of sharia principles, but also raises new problems related to the adaptation of conventional legal frameworks. Therefore, cross-sector collaboration and adaptive regulatory reform are needed to optimize the potential of the sharia economy in the digital era.