Iqtisad: Journal of Islamic Economic and Civilization
Original title : Iqtisad : Journal of Islamic Economic and Civilization English title : Iqtisad : Journal of Islamic Economic and Civilization Short title : Iqtisad Abbreviation : Iqtisad Frequency : 2 issues per year (March and September) Number of articles per issue : 10 research and review articles per issue DOI : Prefix 10.61630/irjie by Crossref ISSN : E-ISSN 3090-7896 (online) Editor-in-Chief : Tatang Hidayat [Scopus-ID: 59308475300] Publisher : PT. Student Rihlah Indonesia Language : Arabic, English and Indonesian Citation Analysis : Google Scholar, Dimensions, Garuda Subject Area; Category : Islamic Economics and Civilization Discipline : Islamic Economics and Civilization Iqtisad: Journal of Islamic Economic and Civilization (E-ISSN 3090-7896) is a blind peer-reviewed journal studying Islamic Economics and Civilization published by Student Rihlah Indonesia. IJIEC is motivated by a lack of Muslim-spiritual values to understand the contribution of Islam to the development of many scientific disciplines for modern civilization. Hence, IJIEC attempts to integrate such kind science disciplines into Islam as a way of life in modern civilization. For this purpose, IRJIEC is designed as a unique peer-reviewed open-access online scientific journal that provides an interdisciplinary, national, international, and interfaith forum for scientists from any discipline area. It encourages reflective thinking and progressive working on modern Islamic civilization. IJIEC welcomes theoretical or empirical studies about the application of Islamic and Sharia concepts in many disciplines including economics and Civilization. IJIEC, a journal, provides a forum for publishing quality research. IJIEC publishes quality and in-depth analyses of current issues to investigate Economics, Management and Business topics in an Islamic perspective, in theory and practice, across Muslim in the world. This journal encompasses original research articles and review articles (only selected/invited authors), including: (a) Islamic Economics (b) Islamic Economics Law (c) Islamic Business Management (Human Resource, Marketing, Halal Supply Chain and Enterprise System) (d) Islamic Banking and Finance (e) Islamic Philantrophy (Zakat, Infaq, Shodaqoh and Waqf) (f) Islamic Business Ethics and Entrepreneurship (g) Islamic Insurance.
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Designing an Interdisciplinary TEL Framework Linking Islamic Studies, Social Studies, and English Proficiency for Sustainable Entrepreneurship
Entrepreneurship education in underdeveloped countries frequently emphasizes technical skills while undervaluing ethical reasoning, civic awareness, and communication abilities, limiting sustainability and inclusion. Although technology-enhanced learning (TEL) has gained popularity, current research focuses on entrepreneurial skill development in isolation, with little empirical integration of Islamic moral economy, Social Studies pedagogy, and English communication instruction. This study fills that gap by assessing an interdisciplinary TEL framework aimed to promote holistic entrepreneurial competences in Northern Nigeria. The study used a mixed-methods quasi-experimental approach and included 240 students and 24 teachers from secondary and postsecondary institutions. It compared a 12-week TEL intervention group (n=120) to a regular instruction group (n=120). Data were gathered using structured surveys, semi-structured interviews, and classroom observations, then analyzed using t-tests, ANOVA, regression analysis, and thematic coding with triangulation. TEL participants showed statistically significant improvements in self-reported entrepreneurial intention, ethical reasoning, digital literacy, and communication confidence. Qualitative data also indicate increased participation in ethical discussion, collaborative problem-solving, and digital business simulations. While the findings are context-specific and somewhat self-reported, they highlight the ability of interdisciplinary TEL models to improve inclusive and value-driven entrepreneurship education in resource-constrained contexts.
Copyright (c) 2026 Gaji Maiwada Abubakar, Zubaida Yahya Ahmad, Adamu Abubakar Muhammad, Abdulkareem Tijjani Ahmad, Nafisa Kabir Galadanci https://creativecommons.org/licenses/by-sa/4.0
AI-Based Prototype for Identifying Murabahah, Ujroh, Nisbah Variables Using Quran-Hadith Foundations
This study is important because Murabahah, Ujroh, and Nisbah contracts form the backbone of contemporary Islamic banking, yet their variables are often implemented without computationally verifiable links to primary Quran–Hadith foundations. The objective of this research is to develop and evaluate an AI-Based Prototype for Identifying Murabahah, Ujroh, and Nisbah Variables Using Quran-Hadith Foundations in order to enhance transparency, consistency, and doctrinal authenticity in Islamic financial transactions. The study employs a hybrid methodological framework combining natural language processing (NLP), semantic classification, supervised machine learning, and rule-based inference, integrated with Shariah expert validation. Textual data derived from the Qur'an and authenticated Hadith literature are processed to extract jurisprudential concepts and convert them into measurable contractual parameters. The results indicate that the prototype successfully identifies core variables, including cost disclosure and profit margin (Murabahah), service fee structure and duration (Ujroh), and proportional profit-sharing ratios and risk allocation (Nisbah). Statistical validation demonstrates consistent classification accuracy and alignment with Shariah expert assessments. The novelty of this research lies in integrating foundational Islamic textual analysis directly into an AI computational model, rather than relying solely on contemporary regulatory interpretations. Policy implications include supporting regulators, Shariah supervisory boards, and Islamic financial institutions in developing standardized AI-assisted compliance frameworks, thereby strengthening governance, transparency, and digital transformation in Islamic finance.
Copyright (c) 2026 Bambang Judi Bagiono, Nasirudin Nasirudin, Joko Sarono (Author) https://creativecommons.org/licenses/by-sa/4.0
AI-Based Break-Even Optimisation within an Ethical Reflective Framework
Break-even management is essential for ensuring business sustainability, pricing fairness, and financial accountability, particularly in environments that demand ethical governance. However, conventional break-even analysis is typically static and lacks adaptive optimisation and structured feedback mechanisms. This study aims to develop an AI-based prototype system for optimising break-even variables within an ethical reflective framework that integrates predictive modelling, constrained optimisation, and governance-based feedback. The methodology combines multiple linear regression and exponential smoothing for revenue forecasting, followed by nonlinear optimisation (SLSQP) to minimise time-to-break-even subject to ethical guardrails, including margin floor and price-smoothing constraints. Simulation results show that the prototype improves forecast accuracy (MAPE reduced from 9.45% to 4.87%) and decreases time-to-break-even from 12.4 to 9.8 months (−21%), while reducing deviation variance from 11% to 5.2% through iterative feedback. The novelty lies in embedding ethical accountability constraints into AI-driven optimisation, offering policy implications for transparent pricing, accountable financial planning, and governance-aligned business decision-making.
Copyright (c) 2026 Bambang Judi Bagiono, Joko Sarono, Nasirudin https://creativecommons.org/licenses/by-sa/4.0
Web-Based Prototype Integrating Islamic Ethical Communication in E-Commerce
This study designs a web-based prototype that integrates Islamic ethical communication principles qoulan sadida, qoulan layyina, tabligh, ‘adl (justice), and amanah—into buying and selling activities at ABCD Store, Jakarta. In the context of rapid digitalization and increasingly competitive retail markets, ethical challenges such as misleading information, unfair pricing, weak transparency, and limited accountability often undermine consumer trust. To address these issues, this research introduces a Conscious-Based Method, which embeds ethical validation mechanisms directly into transactional processes. The Conscious-Based Method operates through four structured stages. The findings demonstrate that embedding computational ethical controls within a web-based retail system significantly enhances accountability, fairness, and sustainable consumer trust. This study contributes to the development of ethically embedded digital commerce architectures by operationalizing Islamic ethical communication principles into measurable system indicators. Practically, the proposed prototype provides a scalable governance model that can be adopted by small and medium-sized enterprises to strengthen consumer trust and reduce transactional disputes in digital retail environments.
Copyright (c) 2026 Ria Rosalina, Bambang Judi Bagiono (Author) https://creativecommons.org/licenses/by-sa/4.0
Design and Evaluation of AI-Based Musyarakah Sales System at UMKM XYZ Tangerang
The rapid development of digital technology and Artificial Intelligence (AI) has significantly transformed business governance, particularly among Micro, Small, and Medium Enterprises (MSMEs). Sharia-based MSMEs applying musyarakah contracts frequently face managerial challenges due to manual transaction recording and profit-sharing calculations, leading to computational errors, reporting delays, and limited transparency. This study designs and evaluates an AI-based remotized musyarakah sales management system at UMKM XYZ Tangerang using a compound percentage method. A mixed-methods approach was employed, involving observation, in-depth interviews, and financial document analysis. The system was tested over a 12-month period, analyzing 1,080 sales transactions (540 before and 540 after implementation). The web-based platform enables partners to remotely monitor real-time sales and profit-sharing data. The compound percentage method calculates profit distribution proportionally based on capital contribution, operational involvement, and managerial responsibility. Quantitative results show that profit-sharing calculation accuracy increased from 88% to 97%, reporting time decreased by 35%, and financial discrepancies were reduced by 42%. Revenue forecasting accuracy reached 93% using machine learning models. Operational efficiency improved by 30%, while partner satisfaction scores increased from 3.4 to 4.5 (on a 5-point scale). These findings demonstrate that integrating Islamic financial principles with AI-driven systems enhances transparency, efficiency, and sustainable Sharia-compliant MSME growth.
Brokerage in Property Business According to DSN-MUI Fatwa No. 9
This research analyzes the legal framework that governs the operation of intermediaries in the property sector through the lens of sharia economic law, emphasizing the regulatory function of DSN-MUI Fatwa No. 93/DSN-MUI/IV/2014 on intermediaries (wasathah). In the modern property market, brokerage services are essential to speed up transactions and improve market efficiency; however, their acceptance under Islamic law depends on a well-defined contractual framework and adherence to Sharia norms. This study uses a normative juridical method through a qualitative doctrinal examination of Islamic legal sources, DSN-MUI fatwas, and related legislative restrictions. The results show that property brokers are legally acceptable under Islamic law when executed through genuine Sharia contracts, specifically wakalah bi al-ujrah, ju'alah, or samsarah. These contractual agreements require transparency, mutual agreement, explicitly defined payments (ujrah), and exclusions of unfairness, fraud, or exploitation. The analysis shows that DSN-MUI Fatwa No. 93/2014 establishes a normative basis for brokerage practice by highlighting the mutual benefits (maslahah) for property owners, buyers, and intermediaries. This essay improves Islamic economic law by explaining the validity of property brokerage law and emphasizing its significance in promoting equality, legal certainty, and efficiency in contemporary property transactions.
Copyright (c) 2026 Aqly Mubarak, Afrizal Fadillah, Vita Sarasi (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of HDI, Minimum Wage, and Unemployment on Poverty Levels in East Nusa Tenggara: Implications for Zakat’s Role in Economic Resilience
This study aims to analyze the effects of the Human Development Index (HDI), Provincial Minimum Wage (PMW), and unemployment rate on poverty levels across 21 districts and cities in East Nusa Tenggara (NTT) during the 2013–2023 period, as well as their implications for optimizing zakat as an instrument of economic resilience. The study employs the System Generalized Method of Moments (System-GMM) on panel data to capture the dynamic nature of poverty and address potential endogeneity among variables. The estimation results show that HDI has a negative and significant effect on poverty, indicating that improvements in human capital effectively reduce poverty. In contrast, PMW has a positive and significant effect, suggesting that wage increases have not yet translated into poverty reduction, while unemployment has a positive but insignificant effect. Simultaneously, all three variables significantly influence poverty levels. The novelty of this study lies in integrating regional macroeconomic analysis with the perspective of zakat as a complementary social policy instrument. The findings imply the importance of synergy between human development, productivity-based wage policies, and strengthening the role of zakat to enhance economic resilience and poverty alleviation in underdeveloped regions.
Copyright (c) 2026 Nuraeni Nuraeni, Muhamad Rafi Anggara (Author) https://creativecommons.org/licenses/by-sa/4.0
Institutional Development of the Islamic Capital Market in Indonesia: Concepts, Instruments, and Regulatory Challenges
The Islamic capital market constitutes an essential component of the Islamic financial system, designed to provide investment mechanisms that comply with Sharia principles, particularly the prohibition of riba, gharar, and maisir. This study aims to examine the concept, institutional structure, instruments, economic functions, as well as the challenges and development strategies of the Islamic capital market in Indonesia. The research employs a qualitative descriptive approach with conceptual and normative analysis, based on a literature review of regulatory frameworks, fatwas issued by the National Sharia Council of Indonesia, and relevant academic and institutional publications. The findings indicate that the Islamic capital market in Indonesia has established a relatively sound conceptual and regulatory foundation through the integration of national capital market law and Sharia governance. The main instruments include Sharia-compliant equities, sukuk, and Islamic mutual funds, with the Jakarta Islamic Index serving as a benchmark for Sharia-based equity performance. Nevertheless, the development of the Islamic capital market remains constrained by limited investor literacy, shallow market depth, and the absence of a dedicated Islamic capital market law. This study highlights the need for strengthening the regulatory framework, expanding product innovation, and enhancing market literacy to maximize the contribution of the Islamic capital market to sustainable national economic development.
Copyright (c) 2026 Yulia Fitriany Rahmah, Dedah Jubaedah, Muhammad Jagat Dermawan (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Zakat dan Wakaf dalam Mewujudkan Keadilan Distributif: Optimalisasi Instrumen Ekonomi Islam untuk Kesejahteraan Sosial dan Ekonomi
This study is significant as zakat and waqf serve as strategic Islamic social finance instruments that support distributive justice and contribute to enhancing social and economic welfare in Indonesia. The methodology employed is library research with a descriptive qualitative approach. This qualitative approach emphasizes the exploration of meanings, concepts, characteristics, symbols, and descriptive analysis of phenomena by focusing on the quality of data. Meanwhile, waqf contributes to expanding access to education and healthcare services by establishing public facilities in disadvantaged areas. Nevertheless, the optimal utilization of zakat and waqf remains hindered by fragmented regulations, weak institutional coordination, and limited management transparency. The novelty of this study lies in highlighting the importance of integrating regulations and implementing accountable sharia-based accounting standards in the governance of zakat and waqf, along with strategies to enhance transparency and incentivize public participation. The policy implications suggest the need for regulatory reform and institutional strengthening to enable zakat and waqf to function effectively as pillars of sustainable social development in Indonesia.
Copyright (c) 2025 Murdiansah S.A Karim, Afifuddin Kadir, Rachmat Hidajat https://creativecommons.org/licenses/by-sa/4.0
Signifikansi Sertifikasi Halal Yang Mengalahkan Promosi Dalam Keputusan Pembelian Konsumen Muslim Di TikTok Shop
Amidst the rapid growth of e-commerce, particularly through platforms such as TikTok Shop, this study is crucial because it highlights the dilemma faced by Muslim consumers when making purchasing decisions, torn between the appeal of promotions and the urgency of halal certification. The main objective of this study is to analyze the simultaneous and partial effects of promotions and halal certification on purchasing decisions, as well as to identify the most dominant variables. Using a quantitative method with a questionnaire distributed to 371 respondents, the data was analyzed using multiple linear regression. The results of this study indicate that simultaneously, promotions and halal certification have a significant influence on purchasing decisions. However, a significant partial finding was discovered: only halal certification was proven to have a positive and significant influence (sig. 0.005). Conversely, promotion did not show a significant influence (sig. 0.258). The implication for businesses on TikTok Shop is clear: building the trust of Muslim consumers requires more than just promotion; it must be based on product halal assurance. This study provides insight that halal certification should be a priority strategy for building consumer loyalty, the impact of which is greater than the appeal of promotions alone.
Copyright (c) 2025 Muhammad Rahel, Murtasiyah, Salsabilaturribi https://creativecommons.org/licenses/by-sa/4.0
Inovasi Digitalisasi Pembiayaan Syariah: Solusi Akses Sertifikasi Halal UMKM
The purpose of this study is to examine and analyze the role and implementation of sharia financing digitization as a solution to improve access to halal certification for MSME business actors. This study uses a qualitative approach with a library research method. Data collection techniques were collected through systematic searches of journal repositories such as Google Scholar, official websites of institutions such as the OJK and Islamic Banks, as well as financial reports and policies from Islamic banking institutions. The data was analyzed using thematic content analysis, which involves identifying patterns, main ideas, and relationships between variables in the reviewed literature. The analysis was conducted in three stages: data reduction, data presentation, and conclusion drawing. The results indicate that digitalization innovations in Islamic financing for halal certification emerge as a solution that combines Islamic financial technology (fintech) with halal certification requirements. The implementation of Halal Go Digital not only provides direct benefits to SMEs but also has significant systemic impacts on the development of the national halal industry ecosystem. This research is expected to lead to the creation of more affordable and efficient access to halal certification for SMEs business actors.
Copyright (c) 2025 Khoirum Rodhiatul Ifa, Khairul Anwar https://creativecommons.org/licenses/by-sa/4.0
Analisis Prinsip Keadilan Dalam Pembiayaan Mudharabah Di BMT Surya Madani Boyolali Jawa Tengah
This study aims to analyze the implementation of the principle of fairness in mudharabah financing at BMT Surya Madani, Boyolali, Central Java, which is one of the main pillars of the Islamic economy. The importance of this study lies in the need for transparent and fair management of Islamic financing to increase public trust in Islamic microfinance institutions. The method applied is a qualitative approach with data collection techniques that include in-depth interviews, document analysis, and direct observation. The results of the study indicate that although the principle of fairness has been applied through the proportional distribution of profits and risks, there are challenges in its implementation, such as the lack of customer understanding of the concept of mudharabah. The novelty of this study lies in the determination of specific factors that influence the application of justice locally, as well as policy implications that prioritize strengthening sharia-based education and supervision to improve the efficiency and sustainability of mudharabah financing.
Copyright (c) 2025 Diki Candra, Fitri Wulandari https://creativecommons.org/licenses/by-sa/4.0
Strategi Pembelajaran Nilai Anti-Riba Melalui PAI Di Era Konsumerisme Digital
The phenomenon of digital consumerism among Muslim students has fostered a permissive mindset toward modern forms of riba (usury), such as online loans, digital installments, and concealed interest-based transactions. This study aims to analyze effective and relevant strategies for teaching anti-riba values in the digital era. A descriptive qualitative method was employed, based on a literature review of curriculum documents, textbooks, scholarly articles, and previous research. The findings indicate that although teachers are increasingly aware of the importance of Islamic commercial ethics (muamalah), classroom implementation remains theoretical and lacks contextual relevance. Identified teaching strategies include the integration of digital riba case studies, simulations of sharia-compliant transactions, and thematic approaches based on Qur’anic and Hadith evidences. The novelty of this study lies in the development of a responsive pedagogical model for anti-riba education tailored to students’ digital consumption realities. These findings have policy implications for strengthening the PAI curriculum with practical and applicable Islamic economic content, as well as the need for teacher training to implement contextual, muamalah-based learning in the digital age.
Copyright (c) 2025 Iit Supriatin, Dudi Ismail, Mickail Mubarok, Yati Suciyati, Tresnajaya https://creativecommons.org/licenses/by-sa/4.0
A Critique Of The Concept Of Growth In Secular Economics According To Syed Muhammad Naquib Al-Attas
This research highlights the urgency of reformulating the concept of economic growth in secular economic thinking that contributes to the crisis of morality, justice and sustainability. This paradigm measures growth only quantitatively such as through GDP, but ignores the spiritual, ethical or moral, and social dimensions. This research aims to examine Syed Muhammad Naquib al-Attas' critique of the paradigm and offer an alternative framework based on the Islamic worldview. The method used in this research is qualitative literature with content analysis of al-Attas' main works and related academic literature. The results show that al-Attas sees the epistemological crisis of secular economics as stemming from the separation between science and revelation. He offers a solution in the form of economic Islamisation through the integration of the values of tawhid, adab, and maqashid al-syari'ah. The novelty of this research lies in the philosophical synthesis between al-Attas' metaphysical thinking and contemporary economic challenges, and encourages a shift in economic policy from material accumulation to an ethical and spiritual approach, especially in Muslim countries that want more holistic development.
Copyright (c) 2025 Ahmad Qolbi Zidan Johnderose, Muhammad Fajar Hamijar, Dzatu Aliviatin Nuha https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Brand Image And Perceived Quality On Muslim Millennials' Purchase Interest In Local Fashion Brand Products
Around 60% of consumers dominated by Muslim millennials still pursue imported fashion brands because they are recognized as having better quality and prestige, even though they know that the price of local fashion products is more affordable. The purpose of this study is to determine the influence of brand imageand perceived quality on the purchase interest of Muslim millennials in Islamic economics study program students at State Universities in Bandung City. The method used in this study is the causality method with a quantitative approach and hypothesis testing design. The study was conducted on students of Islamic economics study programs at State Universities in Bandung City including UPI, UIN, and UNPAD. The results of the study showed that brand image and perceived quality influenced the purchase interest of Islamic economics students in fashion products in Bandung City. The researcher hopes that the results of this study can provide benefits for various parties, especially local business actors, so that they can pay more attention to brand image and perceived quality to increase purchase interest in local fashion products in Bandung City.
Copyright (c) 2025 Muhammad Biagi Hafizh Shiddieq, Juliana Juliana, Suci Aprilliani Utami, Ropi Marlina https://creativecommons.org/licenses/by-sa/4.0
Determinant Factor In Decision Making To Become Muslimpreneur
This research aims to determine and analyze the determinant factors in decision making to become a Muslimpreneur by conducting a survey at the Indonesia Islamic Business Forum, Bandung City. By using the causality method with a quantitative approach, this research analyzed 236 respondents who were members of IIBF Kota Bandung. To prove the hypothesis, the collected data was analyzed using the toolPatrial Least Square - Structural Equation Modeling (PLS-SEM) through the SmartPLS application. This research shows that the variables of interest and level of religiosity influence the decision making to become a Muslimpreneur. This finding confirms that the factors of interest and level of religiosity are very important in encouraging the growth of Islamic entrepreneurship. In order to increase entrepreneurs and Muslimpreneurs in Indonesia, the role of the government and the Muslimpreneur community will be very necessary in socializing and re-promoting the concept of Muslimpreneurs or Islamic Entrepreneurship on various platforms optimally, such as social media, seminars, workshops and several other media. This study is the first in testing the determinant factors of decision making to become a Muslimpreneur in IIBF Bandung City members. This study successfully revealed the strengths and weaknesses of interest factors and levels of religiosity in influencing decision making to become a Muslimpreneur.
Copyright (c) 2025 Noviandra Gunawan, Juliana Juliana, Fitranty Adirestuty, Muhammad Sholahuddin https://creativecommons.org/licenses/by-sa/4.0
Social Impact Measurement by Social Return on Investment Based on Islamic Social Enterprise
This research is motivated by socio-economic imbalance that cannot be handled properly by the government so that the presence of social enterprise is needed in the midst of society. Evaluation and sustainable development in social enterprise is necessary to maintain its existence, by measuring the social impact that results from the social mission business. The concept of social enterprise itself is generally neutral without being based on religious values. The emergence of the concept of Islamic social enterprise is a novelty. This study uses a qualitative descriptive method that aims to describe the actual conditions of the application of the Islamic social enterprise concept in a company and measure their social impact. With injection of Islamic social enterprise in the process of measurement, this research has added value than others. The subject is Catenzo shoe company located in Cibaduyut, Bandung City. Catenzo has a significant role in empowering local shoe craftsmen in that area. The population is Catenzo partner shoe craftsmen as the main recipient of the impact of empowerment, amounting to 121 people with 25 people as sample. The Social Return on Investment (SROI) method is a measuring tool used in this study. The SROI ratio calculation results show that the Catenzo shoe company succeeded in creating a social impact or benefit for the partner shoe craftsmen.
Copyright (c) 2025 Ina Berliana Fransiska, Hilda Manoarfa, Juliana Juliana, Vemy Suci Asih (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementation of Sharia Compliance in Sharia Hotels Based on Consumer Perspectives
The background of this research is based on the phenomenon of the not yet optimal application of sharia compliance in sharia hotels. In addition, there are still many people who do not understand and understand the difference from sharia hotels to conventional hotels. This study aims to measure the assessment or level of implementation of Sharia Compliance in Islamic hotels in the city of Bandung, namely Sharia Daarul Jannah Cottage, Rumah Tawa and Orange Home’s Sharia hotels based on sharia hotel consumer perspectives. The research data was obtained from hotel consumer respondents totaling 100 people. The research method used is quantitative descriptive with data analysis techniques using descriptive statistics. The characteristics of sharia hotel consumers have an average marital status married to 31 to 30 years old. The results of the study showed that the evaluation or level of implementation of Sharia Compliance in three sharia hotels was included in the criteria of good, for the dimensions that received the lowest rating, namely the service dimension. While for other dimensions such as product and management dimensions are quite good. However, in this study the implications of the need for increased shari'ah compliance in sharia hotels, especially in some aspects of service, hotel management, MUI DSN regulation and fatwa on managing sharia hotels.
Copyright (c) 2025 Syam Bahrul Hayat, Rozmita Dewi Y Rozali, Juliana Juliana, Ponsen Sindu Prawito https://creativecommons.org/licenses/by-sa/4.0
Descriptive Study on Allocation of Zakat Distribution Based on Maqashid Syariah
This study aims to describe the distribution of zakat by BAZNAS Bandung Raya based on the perspective of maqashid sharia, which includes five main dimensions: protecting religion, soul, mind, descendants, and property. The method used is a descriptive-quantitative approach with data collection through questionnaires to 62 amil zakat from five BAZNAS in the Bandung Raya area. The results of the study indicate that in general the distribution of zakat is in the high category, with the largest allocation in the aspect of protecting descendants and mind through education programs and social assistance. The zakat distribution model is carried out in two forms, namely consumptive and productive. The implications of this finding emphasize the importance of reformulating the zakat distribution strategy to be more proportional to all dimensions of maqashid sharia, as well as the need to strengthen institutions and use information technology in zakat management. This study provides theoretical contributions to the study of Islamic economics and becomes a practical reference for zakat institutions to increase the effectiveness and social impact of zakat distribution in society.
Copyright (c) 2025 Amin Setiyadi, A. Jajang W. Mahri, Juliana Juliana, Hady Sutjipto (Author) https://creativecommons.org/licenses/by-sa/4.0
Sharia Compliance of Murabahah of Gold ProductsIn Mandiri Sharia Banks
This study aims to measure customer perceptions of sharia compliance of gold murabahah financing products at Bank Syariah Mandiri (BSM) Cianjur Branch Office. The background of this study arose from the differences in views of scholars regarding the validity of non-cash gold buying and selling, which is an important consideration in evaluating sharia financial products. This study uses a descriptive quantitative method with descriptive statistical analysis techniques on data obtained from 92 respondents who use gold installment products. The results of the study indicate that in general, BSM gold installment products are in accordance with DSN-MUI Fatwa No. 77/2010, No. 04/2000, and No. 25/2002, and meet the maqasid sharia parameters. The dimensions of the fatwa related to murabahah and maqasid sharia are in the "very good" category, while the dimensions related to the rahn contract still need improvement although they remain in the "good" category. The implications of these findings indicate that the implementation of gold financing products at BSM Cianjur has a high level of sharia compliance, but there needs to be an evaluation of branch policies related to the rahn aspect to achieve perfection in the application of sharia principles.
Copyright (c) 2025 Annisa Adhani, Arim Nasim, Juliana Juliana (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Bay’ Gharar Dalam Aplikasi Tiktok
The development of technology has had a huge impact on economic growth, especially with the emergence of online buying and selling platforms. Among those that are currently viral in Indonesia is TikTok with the TikTok Shop feature. This research is an analytical study with the aim of knowing the element of gharar in the TikTok Serok and TikTok Capit trade on the TikTok platform. Gharar is uncertainty in buying and selling transactions that can occur in the contract, object, price, and time of handover which is forbidden in Islam. Data from the research is obtained from the results of literature studies by reviewing journals, books, articles and documents which are then analyzed descriptively qualitative. The results of the study indicate that the unclear nature of the object purchased through live TikTok Serok and TikTok Capit is a gharar of the majhūl type of sale and al ma'jūz 'an taslīmih. Because this system can cause losses to buyers and sellers due to the uncertainty of each item and the price per item contained in a single claw or spade.
Copyright (c) 2025 Husnul Khatimah, Nuradi Nuradi, Sinta Amalia, Faizah Kamilah, Humairah Az-Zahra Taslim (Author) https://creativecommons.org/licenses/by-sa/4.0