IQTISADIE: Journal of Islamic Banking and Shariah Economy

Paradigma Konsumsi Al-Qur'an: Mengintegrasikan Teori Thayyiban ke Dalam Gaya Hidup Halal Kontemporer

2026-06-15T07:23:07+00:00

This study aims to find out how the implementation of murābaḥah financing based on fatwa DSN MUI no. 04/DSN-MUI/IV/2000 at KSPP Syariah BMT NU Pragaan Branch. This research method uses field qualitative, with data collection by observation, interviews, and documentation. The results showed that the general provisions of murābaḥah financing to the type of guarantee used in the Sharia KSPP BMT NU Pragaan Branch were in accordance with the fatwa of DSN MUI no. 04/DSN-MUI/IV/2000. Where in its application, if there are doubtful things related to murābaḥah financing transactions, the Sharia KSPP Center BMT NU East Java held a bahtsul masail by presenting the chairman of the Indonesian Ulema Council (MUI) East Java. As for the purchase of goods at KSPP Syariah BMT NU Pragaan Branch using two options, the first purchase of goods is carried out by the manager himself and the second is purchased by partners as representatives of the manager.

The Pengukuran Kinerja Bank Umum Syariah di Indonesia Menggunakan Metode Islamicity Performance Indeks (IPI)

2026-08-13T09:07:19+00:00

This study aims to compare the performance of Islamic commercial banks in Indonesia using conventional indicators and the Islamicity Performance Index (IPI), while also assessing the comprehensiveness of the IPI in representing financial, social, and Sharia compliance dimensions. A descriptive quantitative approach was employed using secondary data from the annual reports of six Islamic commercial banks for the 2019–2023 period. Conventional performance was measured through Return on Assets (ROA) and Return on Equity (ROE), while Sharia performance was evaluated using the Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, Directors–Employees Welfare Ratio, Islamic Investment versus Non-Islamic Investment, and Islamic Income versus Non-Islamic Income. The findings show that Bank BTPN Syariah recorded the highest profitability based on ROA and ROE, whereas Bank Syariah Indonesia achieved the highest IPI score of 59 in 2023. Most banks were classified as fairly good, while Bank KB Bukopin Syariah declined to the poor category in 2023. Halal investment and income indicators showed very strong results, but zakat distribution, qard, dividends, and profit distribution remained suboptimal. The study concludes that high profitability does not necessarily reflect stronger Sharia performance; therefore, conventional indicators and the IPI should be used jointly to obtain a more comprehensive assessment of Islamic bank performance.

Strategi Optimalisasi Zakat Profesi Aparatur Sipil Negara (ASN) Pada BAZNAS Kabupaten Pamekasan

2026-06-22T09:13:36+00:00

This study aims to analyze the optimization strategy of professional zakat collection from Civil Servants (ASN) at BAZNAS Pamekasan Regency and to identify the supporting and inhibiting factors affecting its implementation. The study employed a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation involving BAZNAS leaders and administrators, ASN as muzakki, Zakat Collection Unit (UPZ) administrators, and local government policymakers. Data were analyzed using the Miles, Huberman, and Saldaña interactive model, including data condensation, data display, and conclusion drawing. The findings reveal that the optimization strategy is implemented through the establishment and strengthening of UPZs, continuous socialization programs, payroll system implementation, collaboration with local government, and digitalization of zakat services. Supporting factors include Regional Regulation No. 7 of 2008, local government support, the role of UPZs, ASN religiosity, and transparent zakat management. Meanwhile, inhibiting factors consist of low zakat literacy, the preference of some ASN to distribute zakat directly to beneficiaries, incomplete payroll system coverage, and limited human resources. This study proposes the SINERGI ZAKAT ASN Model, consisting of Sustainable Socialization, Integration of Local Policies, Networking among BAZNAS-UPZ-OPD, Zakat Literacy Education, Regulatory Reinforcement, Good Governance, and Digital Service Innovation as a strategic framework for optimizing professional zakat collection among civil servants.

Pengaruh Sikap Qona’ah Terhadap Perilaku Konsumsi Santriwati Pondok Pesantren Darul Hikmah Bangkalan

2026-08-24T08:44:27+00:00

The rapid development of information technology, e-commerce, and social media has triggered a shift in the consumption patterns of the younger generation toward a consumptive lifestyle, and Islamic boarding schools (pesantren) are no exception. This study aims to empirically analyze the effect of the qona’ah attitude (contentment) on the consumption behavior of female students (santriwati) at the Darul Hikmah Langkap Burneh Islamic Boarding School in Bangkalan. This study employs a quantitative approach with a causal associative design. The population comprised 412 active female students, with a sample of 40 respondents selected through a purposive sampling technique based on criteria such as exposure to online shopping trends and monthly expenditure allocations. Data were collected using a structured Likert-scale questionnaire. The data were analyzed using validity tests, reliability tests, classic assumption tests (normality and linearity), and simple linear regression analysis via SPSS. The results of the hypothesis testing (t-test) showed a tstatistic value of 4,822 > ttable (1,68385) with a significance value of p < 0,001 (< 0,05). The regression coefficient was positive (b = 0,569), indicating a partial, positive, and significant effect of the qona’ah attitude on the female students' consumption behavior. These findings prove that the stronger the internalization of the qona’ah attitude, the more orderly, rational, and Islamic the consumption behavior of female students becomes in prioritizing primary needs (daruriyah) over secondary or tertiary desires

The Kemudahan, Keamanan, Kualitas Informasi Terhadap Penggunaan BYOND By BSI: Moderasi Pemahaman Agama

2026-09-09T04:52:48+00:00

The digital transformation of Islamic banking through BYOND by BSI requires a better understanding of the factors that encourage service usage, particularly among university students. This study examines the effects of ease of use, security, and information quality on the use of BYOND by BSI and investigates the moderating role of religious understanding among students of the Faculty of Islamic Economics and Business at UIN Alauddin Makassar. A quantitative correlational approach was employed. Primary data were collected through a five-point Likert-scale questionnaire administered to 100 students who use BYOND by BSI and analyzed using multiple linear regression and Moderated Regression Analysis with IBM SPSS Statistics 27. The findings indicate that ease of use, security, and information quality each have a positive and significant effect on the use of BYOND by BSI. Religious understanding also strengthens the effects of all three variables on service usage. The research model explains 51% of the variation in BYOND by BSI usage. These findings demonstrate that the adoption of Islamic digital banking services is influenced not only by the technical quality of the service but also by users’ religious understanding.

The Digital Marketing dan Brand Image terhadap Keputusan Cicil Emas melalui Persepsi Manfaat

2026-09-10T08:03:54+00:00

This study aims to analyze the effect of Digital Marketing and Brand Image on customers’ decisions to use Gold Installment financing, with Perceived usefulness as an intervening variable at BSI KCP Watansoppeng. A quantitative approach was employed using primary data collected through questionnaires distributed to 96 respondents selected by purposive sampling. Data were analyzed using SPSS 27 through multiple linear regression, path analysis, and the Sobel test. The results show that Digital Marketing and Brand Image have positive and significant effects on Customer Decisions. Both variables also have positive and significant effects on Perceived usefulness, while Perceived usefulness has a positive and significant effect on Customer Decisions. The Sobel test indicates that Perceived usefulness significantly mediates the effect of Digital Marketing on Customer Decisions, with a test statistic of 3.005 and a p-value of 0.00265, and the effect of Brand Image on Customer Decisions, with a test statistic of 2.276 and a p-value of 0.0228. These findings indicate that Digital Marketing, Brand Image, and perceived usefulness play important roles in encouraging customers to choose Gold Installment financing.

Problematika Tata Kelola Program Makan Bergizi Gratis: Analisis Efisiensi Ekonomi, Keadilan Distribusi, dan Maqashid Syariah

2026-09-14T06:55:33+00:00

The Free Nutritious Meal Program (MBG) is a public policy intervention that connects the agendas of nutritional improvement, human capital development, food security, and local economic empowerment. This study analyzes the governance challenges of MBG through three interconnected perspectives: economic efficiency, distributive justice, and maqashid al-shariah. The study employs a qualitative approach with a case study design, utilizing semi-structured interviews, observations, and document analysis as data sources. The data were analyzed using reflexive thematic analysis through deductive coding based on the three main perspectives and inductive coding of emerging operational issues. The analysis identifies six central issues: tensions between program expansion and local governance capacity; efficiency that cannot be equated with cost reduction; disparities in distribution quality; food safety as a governance issue; tensions between national standardization and local needs; and a shift in orientation from food distribution toward the achievement of public benefit. Recent literature indicates that school feeding programs can improve food consumption, food security, and several health outcomes, but their success is strongly influenced by policy design, implementation capacity, supply chains, food safety, and monitoring mechanisms. From the perspective of maqashid al-shariah, efficiency is positioned as an instrument for resource management, justice as a principle of distribution, while hifz al-nafs, hifz al-'aql, and hifz al-nasl serve as normative orientations. This study proposes an MBG governance model that integrates efficiency, justice, food safety, transparency, public participation, and public benefit as policy performance indicators.

Estimasi Model OLS pada Kontribusi Instrumen Keuangan Syariah terhadap PDB Indonesia

2026-09-25T06:20:13+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh zakat, sukuk korporasi, dan pembiayaan syariah terhadap pertumbuhan ekonomi Indonesia yang diproksikan melalui Produk Domestik Bruto (PDB). Penelitian menggunakan pendekatan kuantitatif dengan data time series kuartalan periode 2017–2024 yang bersumber dari Badan Pusat Statistik (BPS), Badan Amil Zakat Nasional (BAZNAS), dan Otoritas Jasa Keuangan (OJK). Analisis dilakukan menggunakan metode regresi Ordinary Least Squares (OLS) dengan pengujian asumsi klasik untuk memastikan kelayakan model. Hasil penelitian menunjukkan bahwa secara simultan zakat, sukuk korporasi, dan pembiayaan syariah berpengaruh signifikan terhadap pertumbuhan ekonomi Indonesia, namun secara parsial masing-masing variabel menunjukkan hasil berbeda. Zakat dan sukuk korporasi tidak berpengaruh signifikan terhadap pertumbuhan ekonomi, sedangkan pembiayaan syariah berpengaruh positif dan signifikan, menegaskan perannya yang strategis dalam mendorong investasi dan kegiatan usaha di sektor riil. Temuan ini menunjukkan bahwa optimalisasi pengelolaan dan penyaluran instrumen keuangan syariah, khususnya zakat dan sukuk korporasi, perlu ditingkatkan agar kontribusinya terhadap pertumbuhan ekonomi Indonesia dapat lebih efektif dan berkelanjutan.