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Hani Fuadatun Nafisa; Indri Purwanti; Silvianingsih Silvianingsih; Zaskia Adya Mecca; Lina Marlina

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Business activities are essential for helping the economy of society function properly. When starting a business, people usually want to make money, but they are also supposed to follow good values, like being honest in their dealings. In real life, some businesses still do unfair things, like giving false information about products, changing prices unfairly, lowering the quality of goods, and using incorrect measurements when selling items. This research focuses on explaining what honesty means and how it should be used in business according to the principles of Islamic economics. The study uses a qualitative method called literature review, which involves looking at books, journal articles, and other sources that talk about Islamic business ethics. The results show that honesty is a key value in Islamic business because it helps build trust with customers, ensures fair deals, and creates positive relationships between sellers and buyers. The value of honesty in the business world can be demonstrated through transparancy of information about products, honesty in pricing, accuracy in measurement, and not hiding defects in the goods being sold. From an Islamic economics perpective, business activities should not only focus on material income, but also on the value of blessings, ethical responsibility, and mutual prosperity. Thus, the application of honesty in an important foundation for building fair, transparent bisuness practices that are in line with Islamic economic prinsiples.

Moh Ainul Yaqin; Siti Kamiliyah Adriani; Nur Kholis

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.

Saputra, Solehan; Hikmatul Lutfi’ah; Nurul Lailatul Vitriyah

Hidroponik : Jurnal Ilmu Pertanian Dan Teknologi Dalam Ilmu Tanaman 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to analyze various factors influencing the decisions of tobacco farmers in Wuluhan District, Jember Regency, in using the tebasan (bulk sale before harvest), and how this is viewed from the perspective of Islamic economics. The variables examined include income, farming experience, education level, and the perspective of Islamic economics, whose influence on selling decisions was tested using a quantitative approach through Structural Equation Modeling (SEM) with the help of SmartPLS software. The results of the study show that: Income, farming experience, and education do not have a direct significant effect on the decision to sell tobacco .However, these three variables have an indirect effect through the variable of the Islamic economic perspective.The Islamic economic perspective is proven to play a significant role as a mediating variable, influencing farmers' decisions to sell tobacco. In practice, the tebasan system does offer efficiency and certainty for farmers, but it contains elements of uncertainty (gharar) that must be critically reviewed in the context of Islamic sales law.

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).

Meli Amelia; Sitri Sitri; Gama Pratama

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

The digital era has significantly impacted various sectors of life, including the development of the Islamic economy. Young people, as the majority of digital technology users, hold a strategic role in accelerating the growth and advancement of Islamic economics. This study aims to analyze the role of youth in driving the transformation of Islamic economics in the digital era, particularly through technological financial innovations (Islamic fintech), Islamic economic literacy, and the utilization of social media as a medium for education and halal product promotion. This research employs a qualitative method with a literature review approach, examining relevant references from journals, books, and recent digital sources. The findings reveal that youth are not only consumers but also innovators, entrepreneurs, and change agents in advancing the Islamic economy. Their involvement in Sharia-based start-ups, halal e-commerce, and the digitalization of zakat, infaq, sadaqah, and waqf (ZISWAF) provides concrete evidence of their contribution. In conclusion, youth serve as the key driver in the acceleration of digital-based Islamic economics, provided that their roles are supported by improved literacy, adequate regulations, and an inclusive digital ecosystem.

Ali Mahfud; Umar Taufiq Mahri

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

This study aims to analyze the practice of price determination in the buffet system without price labels at Café Santiniketan, Pondok Modern Darussalam Gontor, Campus 4 Banyuwangi, from the perspective of mashlahah mursalah and Islamic economic principles. The research employs a descriptive qualitative approach with data collection techniques including observation, in-depth interviews, Focus Group Discussions (FGD), and documentation. The data were analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The results indicate that Café Santiniketan has implemented the principles of fairness, honesty, and transparency in its transaction system. Payments are made before consumption to avoid elements of uncertainty (gharar), while pricing is based on the types of food selected and mutual consent (al-ridha). The buffet system provides flexibility for consumers to choose menu portions according to their needs. This practice aligns with the concept of mashlahah mursalah because it provides benefits for public interest and supports the economic independence of the pesantren community. However, challenges arise regarding the inconsistency between price and portion size, which has led to criticism from some customers. This condition highlights the need to improve price clarity to ensure compliance with the principle of fairness in Islamic economics. Overall, the implementation of the buying and selling system at Café Santiniketan has demonstrated good sharia-based economic practices, yet requires ongoing evaluation and development to ensure trust and customer satisfaction.

Sri Rahma; Nasya Mykayla; Ajeng Puspita Dewi; Sabila Agustina Putri S.; Suhailah Meilani

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

Production theory becomes the most important part to be studied in meeting individual needs for goods. However existing production has not been able to meet the needs of each individual, so uneven production causes many regions to lack food and other needs. his research is a literature research with descriptive qualitative analysis. Data sources are obtained through searching internet sources in the form of Qur'an and Hadith sources, books, national and international articles, and online news. The analysis technique used is content analysiswhich focuses on the perspective of Islamic economics. This study concludes that the theory of production in conventional economics is based on the Homo Economicus paradigm independent of moral guidance. However, Production Theory from an Islamic perspective is based on the Homo Islamicus Paradigm which implements the objectives of sharia (maqashid sharia). In Islamic economics, research on distribution has always been a heated debate because it talks not only about economic aspects but also about social and political aspects. Therefore, to this day, this research has attracted the attention of Islamic and conventional economic thinkers. The purpose of this research is to interpret and provide an explanation of data related to current circumstances, public perspectives and attitudes, conflicts between two or more situations, influences on certain conditions, and other factors. To lay the theoretical foundations for this qualitative descriptive research, researchers used library studies to gather information from books, magazines, newspapers, and other literature

Salis Azkia; Salwa Salsabila; Fahmi Abdul Mukhsi; Lina Marlina

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

This research analyzes the fundamental conflict between state regulation and Sharia principles regarding cryptocurrency in Indonesia, aiming to explore the views of Islamic scholars and the legal perspective in the Qur'an and its interpretations. Cryptocurrency has become a popular investment trend, especially among the youth. While the Bank Indonesia (BI) prohibits its use as a legal payment instrument, its trading activity is legalized as an investment asset under the supervision of OJK and BI. Conversely, the MUI Fatwa and the majority of scholars declare crypto transactions as forbidden (haram) due to the presence of elements prohibited in Islamic economics: riba (usury) and gharar (uncertainty). Gharar is linked to the extreme price volatility that encourages speculation (maysir) and the non-physical nature of crypto. Riba, on the other hand, is associated with the potential for unfair profit in lending and staking mechanisms. This prohibition is rooted in the interpretation of the Qur'an (QS. Al-Baqarah: 275 and QS. An-Nisa: 29), which strictly forbids riba and consuming others' wealth through bathil (unlawful) means. Consequently, although legally accepted as an investment asset, many scholars view crypto as violating the principles of justice and transparency in Islamic economics.

Alisya Meitasari Wardani; Dinda Hafnita; Indi Isnandini Fajrin

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

Digital technology chance in Indonesia presents both occasions and constraint for the development of Islamic economics, particularly in implementing Islamic business strategies through e-commerce. The adoption of digital technology, including Islamic fintech and halal e-commerce, has expanded market access, improved efficiency, and strengthened MSME competitiveness while adhering to sharia principles. This study employs a qualitative method using library research and the maqāshid shariah framework to examine the role of digital innovations such as fintech and blockchain in supporting Islamic entrepreneurship. The findings indicate that Islamic business strategies in the digital era have the potential to broaden international market reach, enhance transaction clarity, and reinforce compliance with sharia principles. Furthermore, digital innovation aligns with maqāshid shariah objectives, focusing on the protection of religion, life, intellect, lineage, and wealth. However, challenges remain, including low digital literacy, complex sharia regulations, and the risk of platform misuse. Therefore, cross-sector collaboration, the enhancement of digital and Islamic economic literacy, and strengthening the role of sharia e-commerce supervisory bodies are essential to build a fair and sustainable business ecosystem. With these strategic measures, digital technology integration can serve as a key instrument in strengthening the ummah’s economy, promoting financial inclusion, and positioning Indonesia as a global hub for Islamic economics.

Novita Akria Putri

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

This article examines Ibn Khaldun's philosophical perspective on wages and its relevance to the wage system in Indonesia in the modern era. Ibn Khaldun, a prominent 14th-century Muslim thinker, emphasized that wages are closely linked to the value of work, social justice, and the economic stability of a society. In his Muqaddimah, he emphasized that establishing fair wages is not merely an economic issue but also a moral and social pillar that can prevent societal disintegration. Equitable wages, he argued, must be able to guarantee a decent living for workers and their families, while also supporting continued productivity and social cohesion. This study uses a qualitative normative approach through content analysis of relevant texts in the Muqaddimah and comparing them with wage policies in Indonesia, including minimum wage regulations, labor protection, and welfare policies. Data were obtained from library research, national regulations, and recent academic literature on wage policies. The results of the study indicate that although Indonesia has a minimum wage regulation, its implementation still faces significant challenges, particularly in ensuring fairness for informal sector and low-income workers. Factors such as regional economic inequality, inflation, and weak labor oversight often undermine the effectiveness of these policies. By revisiting the principles of Ibn Khaldun, this article offers the perspective that ideal wages should not only be measured by labor market needs but should also integrate principles of ethics, morality, and social responsibility. This integration is expected to strengthen worker welfare, increase national productivity, and maintain long-term economic stability. This study also provides a relevant philosophical framework for critiquing and reforming wage policies in Indonesia, with reference to the values of justice and welfare in classical Islamic economics.

Uswatun Kasanah, Yulinda; Miftahol Arifin

International Journal of Engineering and Applied Science 2025 International Forum of Researchers and Lecturers

Blockchain logistics represents the integration of blockchain technology into the logistics sector, aiming to enhance efficiency, transparency, and security across supply chain processes. From an Islamic economics perspective, digital transformation must align with core values such as justice, transparency, and honesty to support the development of fair and sustainable logistics systems. The decentralized nature of blockchain offers promising solutions for building supply chains rooted in Islamic ethical principles. This study conducts a bibliometric analysis to examine the development and research trends of blockchain logistics within the context of Islamic economics. Using VOSviewer software, relevant scientific publications were analyzed based on bibliographic data sourced from reputable academic databases. Bibliometric parameters—such as the maximum number of authors per document and the minimum number of documents per author—were applied to identify key contributors and dominant research themes. The bibliometric mapping reveals the growth trajectory of blockchain logistics research framed by Islamic values. The visualization highlights research clusters, prominent authors, co-authorship networks, and publication trends that illustrate the evolution and scholarly interest in this interdisciplinary area. Emerging themes suggest a convergence between blockchain-driven logistics innovation and ethical economic practices advocated in Islamic teachings. The findings provide a comprehensive overview of the current landscape and collaboration opportunities in blockchain logistics research through an Islamic lens. This study contributes to the strategic positioning of future research by identifying gaps, potential synergies, and critical areas for development. Ultimately, it offers a foundational reference for scholars seeking to explore the integration of Islamic ethical principles within the advancement of blockchain-enabled logistics systems.

Aniq Fadillah; Siti Anisah Martia Putri; Hanna Izmi Himayatillah

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

This paper explores the critical role of government in maintaining fair and stable food prices, particularly from the perspective of Islamic economics. Fluctuations in food prices can significantly affect both low-income communities and farmers. Therefore, the government is expected to act proactively by implementing policies such as subsidies, setting fair price benchmarks, and monitoring distribution to prevent harmful practices like hoarding. In Islamic economics, justice is a core principle emphasizing honest and transparent transactions while strictly prohibiting exploitative practices such as usury and speculation. This study discusses how Islamic principles, including zakat and equitable distribution, can be integrated into food policies to build a more just and sustainable system. The findings suggest that governments should strengthen market oversight, improve public education, and develop community-based social programs to ensure fair access to food for all segments of society

S.A. Safry Saing; Syafitri Jaida; Besty Aprilia; Salsabila Balqis; Rauf Margana

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Ibn Khaldun is a Muslim thinker whose contribution to Islamic economics is monumental, especially through the work of Al-Muqaddimah which discusses the theory of work value, market mechanisms, taxation, the role of the state, and the cycle of civilization. This journal aims to analyze his economic thought in depth through a literature study of 30 scientific journals using a qualitative approach with thematic analysis. The research method used is a qualitative approach with thematic analysis techniques from various scientific literature that examines Ibn Khaldun's thought in classical and modern contexts. The results of the study show that Ibn Khaldun's economic concepts are not only normative and historical, but also have applicative value in answering contemporary economic problems, including social inequality, the tax system, to sustainable economic development. Therefore, Ibn Khaldun's thought has a high relevance to be applied in the development of modern Islamic economics. His intellectual legacy is a bridge between Islamic values and scientific solutions to the global economic crisis.

Vemi Fadila Sari; Titi Atifah Zahra Maha; Muhammad Ridwan; Randianto Alfandi

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

This study examines the economic thought of Abu Ubaid al-Qasim bin Sallam as presented in his seminal work Kitab al-Amwal, with a particular focus on public finance within the framework of Islamic economics. Abu Ubaid emphasized the importance of distributive justice and the balance between individual rights, society, and the state in managing public wealth. He outlined various fiscal instruments such as zakat, kharaj, jizyah, fa’i, ‘usyur, and khumus as sources of state revenue that must be administered in accordance with sharia principles. In addition, his views on agrarian policies (such as iqtha’, ihya al-mawat, and hima) and the function of money demonstrate a strong relevance to a just and sustainable modern economic system. This research employs a qualitative approach using literature review as its primary method. The findings reveal that Abu Ubaid’s economic concepts are not only contextually relevant to the Abbasid era but also remain applicable in addressing contemporary challenges in public finance and wealth distribution, particularly in strengthening zakat governance in Indonesia.  

Nabila Putri Wirani; Zhafira Syaifani Siregar

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

Economic distribution is one of the important topics in Islamic economics because it is related to the equality and welfare of the community. This article discusses distribution instruments from the point of view of capitalist and Islamic economics. Capitalism popularized by Adam Smith emphasized individual freedom in asset ownership, but it often led to inequality and poverty. In contrast, Islamic economics emphasizes justice and the equitable distribution of wealth according to religious principles. This study uses a qualitative descriptive method with a literature review. This research reaches the conclusion that an Islamic economic system should be established, which emphasizes the value of justice in property as well as human freedoms and actions in accordance with religious teachings.

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.

Septia Najwa Lubis; Meme Syakira Rizky; Vicky Raudha Nafisa; Muhammad Arfan Harahap

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

This paper discusses the concept of demand and supply, both from the perspective of conventional economics and Islamic economics. In conventional economics, the relationship between price and quantity of goods demanded or offered is explained through basic laws that are widely known. Several simple illustrations, such as the case of chili prices and children's clothes, are used to facilitate readers' understanding of the movement of the curve and market equilibrium. Meanwhile, in Islamic economics, the principle of demand and supply still applies, but is framed by sharia values ​​that emphasize justice, ethics, and social responsibility. Consumption and production are not solely directed at profit, but also consider aspects of usefulness and sustainability. Thus, Islamic economics offers an approach that is not only rational, but also morally charged.

Nandar Hermawan

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

This research analyzes the role of Islamic business ethics in investment decisions in Islamic financial institutions. The background is the rapid growth of the Islamic economy, so that Islamic values such as the prohibition of riba/gharar/maisir, fairness, and transparency become important as a foundation for fair and sustainable investmentsfile. The objective is to explore how sharia principles influence the selection process and investment decisions. The method used is a comprehensive literature study, with literature analysis from books, journals, and academic publications related to Islamic economics. The main findings show that Islamic financial institutions incorporate Islamic ethical values into their investment practices: Islamic banks exercise supervision by the Sharia Supervisory Board and specific codes of conduct; Islamic mutual funds and capital markets apply screening through the Sharia Securities List and DSN-MUI fatwas; Islamic fintech refers to DSN fatwas and emphasizes transparency of fees as well as fairness of return distribution. In conclusion, the integration of Islamic ethical values in the investment process helps build a sustainable and fair Islamic investment system, by emphasizing honesty, fairness and social responsibility in every investment decision.

Muhammad Azizi Akbar Lubis; Isnaini Harahap; Windu Anggara

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to find out the utilization of natural resources managed by residents based on Islamic economics as sustainable development. This study uses a qualitative research approach. This type of research is Field research. This research was conducted at the Karo Indah Natural Bath located in Namu Ukur Sel., Sei Bingai District, Lalat Regency, North Sumatra. In this study, the primary data used was sourced from interviews, namely with the tourism manager of the Karo Indah Natural Bath and interviews with traders and the community around 2 people. The data collection technique in this study is through interviews and direct observation. The data analysis technique in this study is data reduction where the researcher will describe how to optimize the population in utilizing natural resources in improving sustainable development (SDGs) in Namu Ukur Langkat village from an Islamic economic perspective. The results of the study show that the Karo Indah Nature Bath tourist attraction in the perspective of Islamic economics is in line because there is a sale and purchase contract that is allowed in Islam and the norms that exist in society and do not contradict the law related to Islamic economics. Where this is seen from the business with an increase in halal income is carried out in a good way and for a good purpose as well. Then, the residents of Namu Ukur village also use natural resources well and not excessively, in the sense that residents always maintain the cleanliness and beauty of the natural resources used. In this case, the community's economy has also increased due to the existence of long business opportunities by utilizing these natural resources.

Putri Ayu Manalu; Syarifah Khairatun Hisan; Nazwa Tantri Fitria; Ahmad Wahyudi Zein

Jurnal Pajak dan Analisis Ekonomi Syariah 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Understanding the life journey of the Prophet Muhammad SAW is the core of the history of the development of Islamic economics. Islamic economics is characterized by the principles of justice, transparency, and the prohibition of usury. After that, the development of Islamic economics continued through various dynasties and civilizations, which integrated Islamic values into trade and investment practices. This study intends to examine the factors that contributed to the development of Islamic economics and its place in the contemporary global economic system. The economic system from the time of the Prophet Muhammad to the current Islamic finance era is examined. The rise of Islamic financial institutions and financial products that adhere to Islamic law in the modern era demonstrates how Islamic economics has adapted to the challenges of the times.