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M. Masrukhan

Nusantara Mengabdi Kepada Negeri 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Sharia economic education and access to healthcare services are critical components for community empowerment, especially in rural areas like Balapulang Wetan. The Community Service Program (PKM) implemented by STIES Putera Bangsa Tegal in collaboration with Klinik Azzahra integrates sharia economic education with free healthcare services to address the twin challenges of low sharia economic literacy and limited access to quality healthcare. This program employs training and outreach methods alongside provision of basic free health services to the community. Evaluation results indicate increased understanding of sharia economic principles, including zakat, infaq, and financial management, as well as greater utilization of free healthcare services. This holistic approach fosters economic independence and enhances the overall quality of life through improved economic welfare and health. Collaboration among educational institutions, health service providers, and local government forms the foundation for the sustainability and success of this program in creating an inclusive and equitable community empowerment ecosystem.

Syafran Nurrahman; Aep Saefullah; M.Tafsiruddin; Tohiroh Tohiroh; Sitti Aliyah Azzahra +3 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

Yuda Admaja; Nisa Syahira Najla; Bagas Permana; Reni Ria Armayani Hasibuan

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

This research explores how monopoly markets operate in the context of a sharia-based microeconomy, with a primary focus on how prices are regulated based on the principle of adl or justice. Unlike traditional monopolies, which often create inefficiencies in resource allocation and exploit consumers, Islamic teachings require fair prices, in accordance with the Quran's prohibition of gharar (uncertainty) and zulm (oppression). Referring to the theories of Ibn Taymiyyah and modern thinkers such as Chapra, we examine how monopoly companies can achieve maslahah or mutual benefit through profit restrictions, combining prices with zakat, and supervision by a sharia council. Through a simple mathematical model, we prove that monopolies regulated by justice produce better Pareto outcomes than equilibria that only maximize profits, by reducing social losses while still encouraging innovation. Empirical data from Islamic markets in Indonesia, such as halal commodities, support these findings, where regulations can stabilize prices at 15-20% lower. The conclusion of this study highlights the importance of Sharia principles in managing sustainable markets in developing countries, with policy recommendations to reform antitrust rules to align with the maqasid al-Shariah.

Yulies Tiena Masriani; Junaidi

Notary Law Research 2025 Program Studi Kenotariatan Program Magister Fakultas Hukum UNTAG Semarang

Aktivitas ekonomi mempunyai hubungan yang erat dengan transaksi antara entitas ekonomi, yang terkadang menyebabkan sengketa. Dalam konteks ekonomi syariah, sengketa muncul karena perselisihan antara pelaku ekonomi yang berbisnis berdasarkan hukum ekonomi syariah terkait hak atau kepentingan. Sengketa ini bisa diputus dengan instrumen hukum yang berbagai, baik litigasi di pengadilan agama maupun metode non-litigasi seperti negosiasi, mediasi, dan konsiliasi. Penyelesaian sengketa di pengadilan agama bertujuan agar terjaminlah keadilan dan keteguhan hukum sesuai prinsip syariah. Namun, dengan semakin meningkatnya tuntutan keadilan, penyelesaian sengketa melalui pengadilan relatif lama dan kurang efektif, maka alternatif penyelesaian di luar pengadilan semakin relevan. Negosiasi sebagai salah satu proses tawar-menawar dalam sengketa ekonomi syariah sangat memfokuskan pada persiapan dan komunikasi efektif kedua belah pihak. Salah satu penyebab sengketa ekonomi pada ekonomi syariah adalah wanprestasi dalam transaksi jual beli, terutama transaksi tanah. Oleh karena itu, regulasi ekonomi syariah yang mengatur prinsip keadilan dan keseimbangan hak dan kewajiban sangatlah perlu untuk menyelesaikan sengketa tersebut secara adil dan damai. Penelitian ini bertujuan untuk menggali penerapan regulasi ekonomi syariah dalam penyelesaian sengketa wanprestasi, khususnya yang berhubungan dengan sengketa tanah, dengan mengidentifikasi metode penyelesaian sengketa yang sesuai dalam hukum Islam dan hukum positif Indonesia. Penelitian ini diharapkan memberikan wawasan mengenai relevansi dan penerapan hukum Islam dalam menyelesaikan sengketa ekonomi syariah, serta menyoroti pentingnya penyelesaian sengketa melalui metode yang mengedepankan keadilan dan perdamaian.

Ersa Trinanda; Nurhayati; Yenni Samri Juliati Nasution

Mini riset ini membahas kedudukan saham dalam perspektif Islam dengan menelaah konsep dasar, landasan hukum, pandangan ulama klasik dan kontemporer, serta implementasinya dalam pasar modal syariah di Indonesia. Penelitian dilakukan melalui metode studi pustaka dengan menggunakan makalah “Saham dalam Pandangan Islam” sebagai sumber primer dan literatur fiqih muamalah, fatwa DSN-MUI, serta regulasi OJK sebagai sumber sekunder. Hasil penelitian menunjukkan bahwa saham merupakan instrumen penyertaan modal yang diperbolehkan dalam Islam karena memiliki kesesuaian dengan akad syirkah, khususnya syirkah al-‘inān, selama perusahaan yang menerbitkannya bergerak dalam sektor yang halal, bebas dari riba, serta tidak mengandung unsur gharar maupun maysir. Landasan normatifnya merujuk pada ayat Al-Qur’an seperti QS. Al-Baqarah ayat 275 dan QS. An-Nisa ayat 29 yang menegaskan kehalalan transaksi dan larangan praktik batil. Pandangan ulama kontemporer seperti al-Qaradawi, Wahbah az-Zuhaili, dan Taqi Usmani memperkuat legalitas saham syariah dengan memberikan batasan agar sesuai ketentuan syariah. Implementasi saham syariah di Indonesia telah berjalan dengan baik melalui regulasi DSN-MUI, penerbitan Daftar Efek Syariah (DES), pembentukan indeks seperti JII dan ISSI, serta pengembangan Sistem Online Trading Syariah (SOTS). Mini riset ini menyimpulkan bahwa saham syariah tidak hanya menjadi instrumen investasi yang sah menurut syariat, tetapi juga sejalan dengan maqāṣid al-syarī‘ah dalam menjaga harta (ḥifẓ al-māl) dan mendorong distribusi ekonomi yang lebih adil di masyarakat.

Aulia Syahfitri; Maysa Chairani; Imsar Imsar; Miratul imaniah; Nurhidayah Nurhidayah

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The Community Service Program (KKN) is one of the implementations of the university’s tridharma focused on community engagement, aiming to improve welfare and economic empowerment in rural areas. This study aims to analyze the role of the KKN program in enhancing Islamic economic literacy among small business owners in Pahang Village, Talawi District. The research employs a descriptive qualitative method using a participatory approach, involving KKN students, small entrepreneurs, and village officials as key informants. Data were collected through field observations, in-depth interviews, and documentation of activities. The results show that socialization, Islamic financial training, and business mentoring activities successfully improved participants’ understanding of Islamic economic principles such as honesty, justice, and the prohibition of usury. Moreover, the KKN program encouraged entrepreneurs to apply sharia-compliant transactions and develop sustainable financial management practices. Therefore, the KKN program has a significant contribution to strengthening Islamic economic literacy and fostering a small-business ecosystem rooted in Islamic values at the village level.

Dela Sekar Diani; Handini Pionita Sari; Herlina Yustati; Yetti Afrida Indra

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

Penelitian ini menjelaskan perbedaan pemahaman tentang utang dari sudut pandang ekonomi Islam dan ekonomi konvensional, serta tantangan yang dihadapi dalam penerapannya di masyarakat dan institusi keuangan. Dalam ekonomi konvensional, utang dianggap sebagai perjanjian keuangan yang melibatkan bunga, digunakan untuk memenuhi kebutuhan konsumsi dan investasi. Sementara, dalam ekonomi Islam, utang dipahami sebagai alat sosial yang berlandaskan nilai kemanusiaan, solidaritas, dan larangan riba, sehingga perjanjian utang harus bebas dari bunga serta ketidakadilan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan kajian literatur untuk meninjau konsep, prinsip, serta berbagai hambatan yang dijumpai dalam penerapan kedua sistem. Pengumpulan data dilakukan melalui analisis dokumen dari buku, jurnal, dan penelitian terdahulu, yang kemudian dianalisis dengan menggunakan pendekatan analisis konten. Tujuan penelitian adalah untuk memahami secara mendalam konsep utang menurut perspektif Islam dan konvensional, mengidentifikasi tantangan dalam pengelolaan utang di kedua sistem ekonomi, dan menyajikan perbandingan aspek moral, akad, risiko, serta tujuan penggunaan utang. Hasil penelitian menunjukkan bahwa dalam ekonomi Islam, utang menekankan pada prinsip keadilan dan etika syariah yang melarang riba, berfokus pada kerja sama, serta mengutamakan perjanjian yang jelas dan tertulis dengan disertai saksi. Sementara itu, utang dalam ekonomi konvensional lebih mengedepankan aspek keuntungan dengan penggunaan bunga sebagai sumber utama profit. Dalam praktiknya, manajemen utang syariah menghadapi tantangan seperti rendahnya pemahaman masyarakat tentang keuangan syariah, terbatasnya akses ke instrumen syariah, dan kurangnya regulasi yang tegas. Di lain pihak, pengelolaan utang konvensional berhadapan dengan risiko suku bunga, ketidakstabilan fiskal, serta masalah transparansi dan akuntabilitas. Penelitian ini memberikan sumbangan akademis untuk pengembangan sistem keuangan yang lebih adil dan berkelanjutan di masa mendatang.

Rizki, Mulyani; Alparabi, Sutra Rasyid

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

In today's digital era, the freight forwarding industry has become one of the fastest-growing sectors. The rapid growth of the digital economy has increased the need for fast, safe, and efficient delivery services. However, intense market competition in this industry has pushed companies to build a strong brand image. This is related to the increasingly fierce competition in the freight forwarding sector, such as JNE, SPX Standard, Tiki, and Pos Indonesia. This research is useful for companies and academics: it can serve as a shared reference for examining the influence of brand image on service usage decisions, in the development of theories and concepts in marketing and Islamic economics. The purpose of this study is to analyze the influence of brand image on the decision to use J&T Express's freight forwarding services. The research method used was quantitative, with a survey approach. A questionnaire was distributed to 117 respondents who were active users of J&T Express services. Data analysis was conducted using multiple linear regression with the help of SPSS version 26 software. The results showed that brand image had a positive and significant effect on the decision to use services, with a significance value of 0.015 (<0.05).

Meril Nawasabila; Natasa Lintang Safira; Mohammad Zain Al Ghifari; Galang Amru Octavian Ramadhana Al-Rizky; Amalia Nuril Hidayati

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

Digitalization has become a key factor driving global economic transformation, including the development of the Islamic economy in Indonesia. The purpose of this study is to evaluate the opportunities, challenges, and strategies for advancing the Islamic economy in the digital era through a literature-based research method. Information was gathered by reviewing documents, articles, and relevant literature related to the digitalization of the Islamic economy, including analyses of Sharia-compliant fintech, halal e-commerce, and digital Islamic banking.The findings indicate that digitalization offers numerous opportunities to enhance service efficiency, expand access to Islamic financial services, strengthen the capacity of MSMEs, and accelerate the growth of the halal industry. However, the digital transformation process also presents several challenges, such as low levels of digital and Islamic financial literacy, potential data breaches, the spread of misinformation, regulatory inefficiencies, and legal uncertainties associated with emerging technologies such as Sharia-compliant blockchain. In addition, digital inequality and ethical issues must be addressed to ensure alignment with the principles of maqāṣid al-sharī‘ah.This study highlights the importance of implementing a comprehensive Sharia-based development strategy through regulatory strengthening, education on digital ethics, enhanced supervisory functions, and collaboration between the government, academia, industry players, and society. With the right approach, digitalization can become a significant tool in building an Islamic economic ecosystem that is just, inclusive, and sustainable.

Ahmad Maulidizen

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The global economy is increasingly marked by volatility, uncertainty, and disruption, compelling organizations to adopt business agility as a means of survival and competitiveness. Conventional agility emphasizes speed, responsiveness, and innovation, yet often lacks the ethical foundation required for long-term sustainability. In contrast, Islamic economic thought, guided by Maqasid al-Shariah—the preservation of religion, life, intellect, lineage, and wealth—prioritizes justice, fairness, and social responsibility in economic activities. This study analyzes how the principles of Maqasid can be aligned with business agility to form an ethically grounded and adaptive business model. Employing a qualitative research design with a library research approach, the study synthesizes insights from existing literature on agility, Islamic economics, and Maqasid through thematic content analysis. The findings indicate that while agility strengthens resilience and competitiveness, it requires Maqasid as a moral compass to ensure value-driven adaptability. The integration of agility and Maqasid creates a synergy that enables Islamic enterprises not only to withstand global turbulence but also to differentiate themselves as ethical, sustainable, and competitive actors in the global market. This research therefore proposes a Shariah-compliant agility model that balances responsiveness with ethical accountability, offering theoretical contributions to academic discourse and practical implications for Islamic financial institutions, halal industries, and Shariah-based SMEs. The study also highlights the role of policymakers in developing supportive frameworks that foster innovation while safeguarding Shariah compliance. Overall, the study underscores that agility guided by Maqasid is not merely a survival strategy but a pathway to global leadership in ethical and sustainable business practices.

Syaiful Fadlol Al Mu'arrifn; Lilik Rahmawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Kantari, Samawa; Deti, Sri; Ubabuddin

This study aims to identify: 1) The effect of halal certification on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 2) The effect of the product on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 3) The effect of religiosity on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. The method used in this research employs a quantitative method. Data collection was conducted through the distribution of questionnaires to respondents. The data analysis used is panel data, and the hypothesis testing uses the coefficient of determination (R2), partial (t-test). The data used by the researcher is primary data that is then processed into secondary data, which includes halal certification, products, religiosity, and student perceptions. Data testing was also conducted with the help of SPSS 25 and Eviews 12 applications. The results of this study show: 1) The halal certification variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 1.6157 and a probability (p) of 0.0190. 2) The product variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 0.481082 and a probability value of 0.0314 < 0.05. 3) The religious variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 6.9607 and a probability of 0.000 < 0.05.

Abdur Rahman Wahid Pulungan; Mutiah Khaira Sihotang

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the implementation of Islamic financial literacy training and its impact on enhancing students’ understanding of Islamic economics at SMK Negeri 1 Dolok Masihul. The research employed a qualitative descriptive approach involving 25 students as participants. Data were collected through observation, interviews, questionnaires, and documentation. The results show that the training, conducted through interactive methods such as discussions, simulations, and case studies, significantly improved students’ knowledge of Islamic financial principles, including profit-sharing (mudharabah and musyarakah), prohibition of riba, and ethical financial management. The average understanding level increased from 63% before the training to 87% afterward. Supporting factors included teacher involvement, engaging materials, and the practical relevance of the content, while limiting factors were time constraints and lack of reference materials. Overall, the implementation of Islamic financial literacy training proved effective in strengthening students’ conceptual and practical understanding of Islamic economics and can serve as a model for integrating Sharia-based financial education in vocational schools.

Rendiano Rendiano; Hilda Hilda; M. Iqbal

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This think about focuses to analyze the affect of traveler attractions, Advancement, and facilities on the choice to visit the Saung Z guest interest in Karang Tanding Town, Empat Lawang Run the show. This consider is impelled by the potential of sharia tourism as an effort to make neighborhood tourism that prioritizes Islamic values. This consider livelihoods fundamental data with a quantitative approach. The people in this consider is generally 18,000 visitors per year. The reviewing of this consider was carried out by purposive testing with a include up to of 100 respondents going to the guest interest. The examination methodology utilized in this consider is authenticity testing, faithful quality, classical assumption testing, and hypothesis testing utilizing IBM SPSS 22 examination. The results of this study show that tourist attractions, promotions, and facilities have a positive and significant influence on the decision to visit. The proposals of the comes around of this consider are the noteworthiness of more fruitful constrained time strategies, most extraordinary organization of traveler attractions and making strides the quality of workplaces that back guest reassurance in the midst of their visits and to draw in guest captivated This ask approximately is expected to contribute to the advancement of the tourism fragment, especially in Empat Lawang Run the show.

Fara Natasya Hamzah Lubis; Nur Rahma Amini

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was held at SD Negeri 102028 Dusun II Sei Parit, Sei Rampah District, Serdang Bedagai Regency, with a focus on applying the principles of sharia economic justice. This goal is achieved through education about the prohibition of usury and savings initiatives from an early age. This activity was motivated by the lack of Islamic financial literacy among children, especially related to the risk of usury and the urgency of frugal behavior and financial responsibility. The method chosen is a participatory-educational approach, which includes socialization, simulation and habituation, prioritizing the active involvement of students. The activity is divided into two main phases, namely usury education and saving education, utilizing animated films, educational games and picture stories. The impact of this service shows an increase in students' insight into the concept of riba, discipline in frugality, and the growth of awareness to manage money wisely according to Islamic guidance. Children are now beginning to understand that money is a mandate that must be used correctly and halal. In addition, this program also encourages the formation of the character of responsibility, trust and justice in the participants. Therefore, this program makes a significant contribution in building a children's mentality based on the principles of sharia economic justice and is worthy of being used as a prototype of Islamic financial education at the elementary school level.

Sita Masirri Nurviani; Ulil Albab; Heri Sutopo

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze how the integration of Islamic economic values operates in the management of School Operational Assistance (BOS) funds in Islamic schools and to identify supporting and inhibiting factors, as well as stakeholders’ perceptions regarding the application of sharia values in financial administrative practices. The research employs a qualitative descriptive approach using data reduction, data display, and conclusion drawing stages. The findings reveal that Islamic economic principles such as amanah (trustworthiness), sidq (honesty), al-‘adl (justice), and mas’uliyyah (accountability) have been internalized within the organizational culture and individual behavior of school managers, although not yet fully institutionalized. Supporting factors include religious leadership, Islamic ethical organizational culture, and community participation, while the main constraints involve limited human resources, low literacy in sharia accounting, and the absence of a faith-based monitoring system. Stakeholders demonstrate a strong moral awareness of sharia values but with limited technical understanding. The study concludes that effective integration requires synergy between spiritual values, technical capacity, and institutional policies to establish transparent and socially just financial governance in Islamic education institutions.

Hali Hali; Muhammad Aditya Saputra; Ganis Khairulysa Prasetiyo; Lina Marlina

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the concept and practical implementation of halal production in Micro, Small, and Medium Enterprises (MSMEs) through the lens of Islamic economics. Employing a qualitative literature review approach, it synthesizes findings from previous studies on Islamic production theory, halal assurance systems, and the economic role of MSMEs in Indonesia. The analysis reveals that halal production encompasses not only compliance with Islamic jurisprudence but also ethical, environmental, and social dimensions, emphasizing justice, transparency, and sustainability in business operations. For MSMEs, adopting halal production practices can strengthen consumer confidence, improve competitiveness in both domestic and global markets, and contribute to national economic resilience. Nonetheless, challenges persist, including a limited understanding of halal standards among entrepreneurs, high certification costs, and inadequate access to institutional and governmental support. Addressing these issues requires an integrated strategy involving collaboration among policymakers, halal certification authorities, and MSME actors. This study concludes that empowering MSMEs through education, digital innovation, and regulatory reinforcement is vital to achieving a sustainable and inclusive halal economy aligned with the principles of Islamic ethics.

Ryan Marala

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

With the lack of literacy related to money waqf, people do not understand what money waqf is, so that its great potential cannot be optimized. The opportunity for waqf in Indonesia is very large. This is due to the majority of the population being Muslims (Rinawati, 2021).. The purpose of this study is to find out the Optimization of Money Waqf Collection Using a Digital System from the Perspective of Sharia Economic Law (Study Study at the Indonesian Waqf Agency (BWI). The type of research conducted by the researcher is qualitative case studies. Qualitative data is data in the form of words, not in the form of numbers. Qualitative data is obtained through various data collection techniques such as interviews, document analysis, focused discussions, or observations that have been outlined in field notes (transcripts). The results of the research found that legally, there are regulations that allow money waqf, including the fatwa of the Indonesian Ulema Council (MUI) with the provision of distributing money waqf only for things that do not violate sharia and are right on target to people in need. With the digital regulation of waqf that is still common, the mechanism of the digital system in collecting money waqf is still not optimal and is still in the stage of finding a pattern in the collection of digital-based waqf. Then the potential for money waqf is very large and must be optimized. However, the existing potential must also be balanced with innovative programs so that the number of collections is also optimal.

Putri Amirah Hajarani; Imsar Imsar

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

This study aims to reconstruct the Islamic macroeconomic paradigm by focusing on fiscal policy and responses to resource scarcity. Using a descriptive qualitative approach based on literature review, the study reveals that fiscal policy in Islam functions not only as a tool for economic stabilization but also as an instrument for equitable distribution and sustainable resource management. Historical analysis of fiscal practices during the Prophet Muhammad's era illustrates a zakat-, kharaj-, and fai-based system managed transparently and justly through baitul mal. In the modern context, challenges such as inequality, resource exploitation, and energy crises require a new approach grounded in maqashid shariah as the foundation of macroeconomic planning. Therefore, reconstructing Islamic macroeconomics is essential to establishing a just, sustainable, and spiritually rooted economic system.

Putri Amirah Hajarani; Imsar Imsar

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

This study aims to analyze the contribution of village funds, Islamic financial institutions, and regional economic integration to regional economic growth. In the context of fiscal decentralization and regional development, these three variables play a strategic role in accelerating inclusive and sustainable economic development. Village funds serve as the primary instrument to finance infrastructure development and community empowerment. Meanwhile, Islamic financial institutions provide access to fair and Sharia-compliant financing, supporting the productivity of micro and small enterprises. Regional economic integration, particularly through inter-regional connectivity and cooperation, strengthens local markets and enhances regional competitiveness. The analysis method uses a descriptive-qualitative approach based on literature studies and secondary data. The findings indicate that the synergy among the three variables can drive equitable economic growth, although integrated policies and institutional capacity strengthening are still needed.