Journal of Economic and Islamic Research

Pengukuran Kinerja Keuangan Organisasi Islami Non Profit

Ahmad Zainul Abidin — 2025-11-12

This study aims to measure the financial performance of BAZNAS Lumajang Regency using the PUSKAS ratio. As standard PUSKAS ratios only provide partial assessments, this research develops a novel aggregate financial ratio measurement model using weighting and categories. The case study uses secondary data from audited financial reports (2017-2019) and utilizes quantitative descriptive analysis, complemented by the Miles-Hubberman approach for qualitative data. The analysis of activity, efficiency, amil fund, liquidity, and growth ratios concluded that the financial performance of BAZNAS Lumajang Regency for the period was consistently good. Furthermore, the developed aggregate financial ratio model confirmed that the overall financial performance is in good condition. The findings suggest that BAZNAS management should strive to enhance financial performance from good to very good

Implementasi Good Governance dalam Pengelolaan Wakaf Uang

Jafar Shiddiq — 2025-11-12

Cash waqf has tremendous potential as an instrument for empowering the community's economy, but its management requires a high level of public trust. This trust can only be built and maintained through the implementation of good governance. This study aims to analyze the implementation of good governance principles—transparency, accountability, responsibility, independence, and fairness—in the management of cash waqf at PT BPRS Lantabur Tebuireng, a Sharia Rural Bank deeply rooted in the traditions of the Tebuireng Islamic Boarding School. Using a qualitative research method with a case study approach, data were collected through in-depth interviews with BPRS management, documentation studies of annual reports and internal policies, and observations. Data analysis was conducted using the Miles & Huberman model. The results indicate that PT BPRS Lantabur Tebuireng has adequately implemented the principles of good governance, particularly in the aspects of responsibility and accountability, supported by dual oversight from the Financial Services Authority (OJK) and the Sharia Supervisory Board (DPS).

Implementasi Corporate Social Responsibility Dalam Mewujudkan Islam Rahmatan Lil-Alamin: Studi Multisitus Lembaga Amil Zakat Pamekasan

Mohammad Atiqurrahman — 2025-11-15

This study aims to analyze the implementation of Corporate Social Responsibility (CSR) in realizing the concept of Islam Rahmatan Lil-Alamin by Amil Zakat Institutions (LAZ) in Pamekasan, through a multi-site study at LAZISNU and LAZISMU. Using a qualitative approach with a case study design, the research explores the roles, implementation models, and impacts of CSR programs carried out by these two organizations. Data were collected through observation, in-depth interviews, and document analysis related to CSR programs, and subsequently analyzed using Miles and Huberman's interactive method. The findings reveal that both organizations have strong organizational structures, high transparency, and a variety of data-driven programs focusing on education, healthcare, economy, and social aid. LAZISNU emphasizes community empowerment through programs like NU-Care and NU-Entrepreneur, while LAZISMU prioritizes individual approaches through initiatives such as the Medical Mobile Service and ZISPRO. Both institutions have successfully created positive impacts through collaborations with local communities and external partners, despite challenges in program sustainability and stakeholder engagement. The study recommends enhancing strategic synergy between the two organizations, leveraging technology for fund management, and strengthening collaboration with businesses to expand sustainable social impacts. These findings underscore the importance of thorough planning, transparency standards, and participatory approaches in CSR implementation to uphold the values of Islam Rahmatan Lil-Alamin.

Pengaruh Legalitas BPOM terhadap Minat Beli Produk Kosmetik Scarlett Whitening: Persepektif Ekonomi Syariah

Lamyak Lamyak — 2025-11-15

Kosmetik merupakan salah satu kebutuhan yang semakin berkembang di kalangan masyarakat, termasuk santri di lingkungan pondok pesantren. Namun, meningkatnya peredaran kosmetik ilegal dan tidak aman menimbulkan kekhawatiran terhadap aspek kesehatan dan kesesuaian dengan prinsip syariah. Oleh karena itu, legalitas produk melalui izin edar dari Badan Pengawas Obat dan Makanan (BPOM) menjadi faktor penting dalam memengaruhi minat beli, khususnya bagi konsumen muslim. Penelitian ini bertujuan untuk mengetahui pengaruh legalitas BPOM terhadap minat beli kosmetik Scarlett Whitening dalam perspektif ekonomi syariah di Pondok Pesantren Salafiyah Ad-Damanhuri, Kompol Geger, Kabupaten Bangkalan. Pendekatan yang digunakan adalah kuantitatif dengan metode survei. Data diperoleh melalui penyebaran kuesioner kepada responden dan dianalisis menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa legalitas BPOM berpengaruh positif dan signifikan terhadap minat beli santri terhadap produk kosmetik Scarlett Whitening. Temuan ini menunjukkan bahwa kepercayaan terhadap legalitas produk sangat penting dalam keputusan konsumsi, khususnya dalam konteks ekonomi syariah yang menekankan aspek halal, aman, dan bermanfaat.

Analisis Perbedaan Preferensi Konsumen terhadap Produk Olahan Susu dan Daging

M. Imron Mas'ud — 2025-11-15

This study aims to analyze consumer preference differences between two categories of processed food products: dairy-based products (Cimory) and meat-based products (Kanzler). Consumer preference is a critical factor in shaping marketing strategies, especially in the highly competitive modern retail landscape. The research employs game theory, specifically a non-cooperative game approach, to understand how consumer choices are interdependent and strategically influenced by others. Data is collected through a questionnaire administered to 28 respondents from diverse demographic backgrounds. The expected outcome is to identify decision-making models for each product and determine an equilibrium point that reflects collective consumer tendencies. The novelty of this research lies in the application of game theory to analyze consumer behavior toward different categories of processed food—an area that remains underexplored in local studies. The impact of this study is expected to offer practical insights for food and beverage industry players in formulating marketing strategies, particularly in product promotion and distribution based on rational and competitive consumer preferences.

Prinsip Ekonomi Syariah; Sebuah Realitas Akad Tabarru’ pada Polis Asuransi Klaim Nasabah

A Taufiq Buhari — 2025-11-18

Implementation and Practice of Tabarru' Fund Management at PT. Prudential Life Assurance, Bangkalan Branch. Tabarru' funds are used when a participant experiences a disaster and submits a claim. The primary purpose of the tabarru' contract is to foster a spirit of mutual assistance among participants. In this case, the company does not act as a profit-seeking party, but rather simply as a fund manager. These funds are managed to pay contributions (premiums), invest them, distribute the profits (profit sharing), and use them to pay participant claims. There are several requirements for settling insurance policy claims under the tabarru' contract when a participant dies before the contract expires. First, the insurance policy must be active or still valid. Claim provisions follow the provisions established by PT. Prudential Life Assurance, which can be obtained through the Prudential Bangkalan Branch agent office or other nearby offices. Participants can also contact the relevant agent for assistance with the claim submission process, as this is part of the agent's responsibility. In addition to administrative procedures, there are additional requirements for disbursement of insurance coverage (UP): claims must not violate either positive or Sharia law. The claims disbursement process can take as little as three months and as long as two years, depending on the completeness of the documents and Prudential's ease in verifying the claim requirements.

Analisis Kepatuhan Prinsip Syariah pada Startup Berbasis Teknologi Finansial (Fintech Syariah)

Mariana Mariana — 2025-11-19

Penelitian ini bertujuan untuk melakukan kajian sistematik literatur (Systematic Literature Review/SLR) terhadap berbagai studi yang membahas kepatuhan terhadap prinsip syariah dalam praktik fintech syariah di Indonesia. Kajian ini dimaksudkan untuk mengidentifikasi tantangan utama, praktik terbaik, serta memberikan rekomendasi strategis guna memperkuat kepatuhan syariah dalam ekosistem fintech. Metode yang digunakan adalah SLR dengan pendekatan tematik, mencakup proses identifikasi, seleksi, dan analisis artikel ilmiah dari berbagai basis data seperti Google Scholar, DOAJ, Garuda, dan Scopus. Hasil penelitian menunjukkan bahwa regulasi yang belum sepenuhnya adaptif terhadap perkembangan teknologi menjadi hambatan utama dalam memastikan kepatuhan syariah. Selain itu, masih terdapat kebutuhan untuk standarisasi implementasi akad-akad syariah seperti Qard dan Wakalah bil Ujrah. Di sisi lain, sinergi antara regulator dan edukasi syariah kepada masyarakat dipandang strategis untuk mendorong pertumbuhan fintech syariah yang inklusif dan berkelanjutan.

Implementasi Tradisi “Basokek” di Minangkabau dalam Sistem Pembagian Zakat Hasil Pertanian melalui Acara “Mando'a” Menurut Perspektif Ekonomi Islam

Fandi Ahmad Marlion — 2025-11-19

This study examines the implementation of the Basokek tradition within the system of distributing
agricultural zakat through the Mando'a ceremony in Minangkabau from an Islamic perspective.
The Basokek tradition is a mechanism for distributing agricultural zakat that is integrated with
local wisdom and thanksgiving rituals. The research employs a qualitative method with a field
study approach conducted in the Lima Kaum District, Tanah Datar Regency. The findings indicate
that Basokek serves as an effective means of zakat distribution, strengthening social solidarity and
zakat awareness among farmers. However, several inconsistencies with fiqh principles were also
identified, particularly concerning the determination of eligible recipients (mustahik), the
accuracy of zakat rate calculations, and the payment frequency. This tradition can be categorized
as 'urf sahih (valid custom) as long as it remains aligned with the maqashid al-shariah (objectives
of Islamic law). To optimize the function of zakat, this study proposes an integrative model that
blends local wisdom with modern zakat governance through culture-based education, institutional
collaboration, and the optimization of community leaders' roles as communal amil (zakat
collectors).

Hubungan Pemahaman dan Prosedur terhadap Keputusan UMKM Mengajukan Sertifikasi Halal di Kota Bangkalan

Mahbub Maula — 2025-11-20

Halal certification is one of the targets sought by the Indonesian government through the Ministry of Religious Affairs and the Indonesian Ulema Council (MUI). Therefore, the purpose of this study is to determine the influence of understanding and procedures for halal certification on the application decisions of MSMEs in Bangkalan City using quantitative research methods. The sample size for this study was 76 respondents, using random sampling. Data collection was conducted by distributing questionnaires to MSMEs. Data instruments were tested using validity, reliability, classical assumption tests, correlation coefficient tests, hypothesis tests, and multiple linear regression tests.

The research results show that the calculated T-value for variable X1 is greater than the T-table value, at 6.349 > 1.669, with a significance level of 0.728 > 0.05. Meanwhile, variable X2 has a calculated T-value greater than the T-table value, at 2.111, while the T-table value is 1.699, with a significance level of 0.38 > 0.05. Therefore, understanding and procedures for halal certification significantly influence the decision to apply for halal certification by MSMEs in Bangkalan City. Furthermore, the F-test results show that the calculated f-value is greater than the x-table value, at 21.337 > 3.012, with a significance level of 0.0000 < 0.05. Therefore, understanding and procedures for halal certification simultaneously influence the decision to apply for certification by MSMEs in Bangkalan City. The correlation coefficient test results showed a correlation coefficient of 0.245. The R-squared (R2) value was 0.460. This indicates that understanding and procedures for halal certification have a 46.0% influence on the decision to apply for halal certification by MSMEs in Bangkalan City.

Peran Toke dan Pakang dalam Tradisi Marosok pada Jual Beli Ternak: Dinamika, Kecurangan, dan Wanprestasi dalam Perspektif Ekonomi Islam

Azifah Hidayati — 2025-11-20

This study aims to analyze the role of toke (major trader) and pakang (intermediary)
in the marosok tradition of livestock trading, as well as to examine its dynamics, fraud,
and default from an Islamic economic perspective. This research employs a qualitative
approach with a descriptive-analytical method focusing on the social meanings and
ethical values embedded in marosok practices. Data were collected through
participatory observation, in-depth interviews with toke, pakang, and market
participants in Tanah Datar and Payakumbuh, along with relevant literature
documentation. The findings reveal that marosok serves as a trust-based economic
system that integrates Minangkabau customary law with Islamic moral values.
However, the practice faces challenges such as deception and default, which deviate
from the Islamic principles of honesty (?idq), justice (‘adl), and trustworthiness
(amanah). From an Islamic economic perspective, marosok remains permissible as
long as it fulfills elements of clarity, fairness, and mutual consent. Therefore,
revitalizing Islamic values in the practice of marosok is essential to maintain it as a
just, ethical, and sustainable form of traditional economic activity.

Tradisi Merantau Sebagai Sistem Sosial dan Ekonomi dalam Perspektif Ekonomi Islam

Redo Pratama Harista — 2025-11-21

The Minangkabau tradition of merantau represents a longstanding social phenomenon that has evolved into a system of values, economic strategy, and informal education within the community. Beyond facilitating social mobility, merantau serves as a family economic strategy rooted in the cultural principle of “adat basandi syarak, syarak basandi Kitabullah.” This study aims to analyze merantau as a social and economic system through the lens of Islamic economics, with a particular focus on the contributions of migrants to family welfare and communal development. Employing a Systematic Literature Review (SLR) approach, this study examines national and international literature on the economic roles of migrants, Islamic philanthropy, and the principle of ta’awun (mutual support). The findings indicate that merantau functions as a mechanism for wealth distribution, economic network strengthening, and the cultivation of a spiritually grounded work ethic. From an Islamic economic perspective, merantau reflects the application of distributive justice (al-‘adl), social responsibility (mas’uliyyah ijtima’iyyah), and the pursuit of maslahah through the productive and lawful management of sustenance. Migrants’ remittances and social contributions demonstrate the practical implementation of Sharia values in the Minangkabau context. Thus, the merantau tradition can be understood as a community-based moral economic model that integrates custom, Sharia principles, and sustainable development.

Distribusi Kekayaan melalui Zakat sebagai Upaya Mewujudkan Keadilan Sosial dalam Perspektif Islam

Fahma Febriyanti — 2025-11-22

Zakat adalah sebuah instrumen penting dalam sistem ekonomi Islam sebagai mekanisme distribusi kekayaan dan pengentasan kemiskinan. Artikel ini mengkaji secara mendalam konsep zakat mal dan zakat fitrah sebagai upaya strategis dalam mewujudkan keadilan sosial dan kesejahteraan masyarakat. Melalui pendekatan normatif-kualitatif berbasis studi literatur, dibahas landasan hukum zakat, jenis harta wajib zakat, serta kelompok penerima zakat (mustahiq) sesuai Al-Qur’an dan hadis. Hasil kajian menunjukkan bahwa pengelolaan zakat secara profesional, produktif, serta tepat sasaran sebagai solusi dalam mengurangi ketimpangan ekonomi di masyarakat. Oleh karena itu, zakat bersifat ibadah individual serta dimensi sosial yang luas dalam membangun struktur ekonomi umat yang berkeadilan.

Zakat Produktif sebagai Solusi Pengentasan Kemiskinan

Sami Ayu — 2025-11-23

Penelitian ini bertujuan untuk menganalisis efektivitas zakat produktif sebagai solusi dalam pengentasan kemiskinan serta dampaknya terhadap kondisi ekonomi mustahik. Zakat produktif merupakan bentuk distribusi zakat yang diarahkan pada pemberdayaan ekonomi mustahik, melalui pemberian modal usaha, pelatihan keterampilan, serta pendampingan usaha. Berbeda dengan zakat konsumtif yang hanya bersifat sementara, zakat produktif memiliki orientasi jangka panjang untuk mendorong kemandirian ekonomi dan pengurangan angka kemiskinan secara berkelanjutan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan metode fenomenologis melalui studi literatur dan wawancara mendalam terhadap pengelola dan penerima manfaat zakat produktif.

Hasil penelitian menunjukkan bahwa zakat produktif memberikan dampak positif terhadap peningkatan pendapatan mustahik, kemandirian usaha, serta perubahan pola pikir dari ketergantungan menjadi produktif. Beberapa indikator efektivitas zakat produktif antara lain: peningkatan penghasilan, kepemilikan aset produktif, keberlanjutan usaha, serta kontribusi terhadap kesejahteraan sosial di masyarakat. Namun, efektivitas program ini sangat bergantung pada pengelolaan yang profesional, kesesuaian bantuan dengan potensi mustahik, serta adanya pendampingan yang berkelanjutan.

Program zakat produktif juga menunjukkan kontribusi terhadap tujuan pembangunan berkelanjutan (SDGs), terutama pada aspek pengurangan kemiskinan dan pemberdayaan ekonomi masyarakat. Oleh karena itu, optimalisasi pengelolaan zakat produktif melalui penguatan kelembagaan, pemanfaatan teknologi digital, dan inovasi program menjadi langkah strategis dalam mewujudkan ekonomi Islam yang berkeadilan dan berkelanjutan

Transformasi Pemikiran Islam dan Peranannya dalam Memahami Hakikat Manusia di Era Multikultural

Taufik Hidayat Stang — 2025-11-29

This article examines the transformation of Islamic thought and its role in understanding the nature of humanity in a multicultural era. The transformation of Islamic thought is understood as a process of renewing paradigms of thinking in order to reinterpret Islamic teachings so that they remain relevant to contemporary social, cultural, and technological changes. Employing a qualitative approach based on literature review, this study analyzes various recent academic works and findings (2022–2025) that explore the interconnection between the renewal of Islamic thought, multicultural education, and universal human values. The findings indicate that the transformation of Islamic thought is not merely theoretical in nature, but also carries practical implications in educational, social, and religious domains. In the field of education, this transformation encourages the development of curricula that promote values of tolerance, empathy, and social justice. At the social level, it strengthens awareness of the nature of human beings as rational, spiritual, and social entities who bear moral responsibility toward others. Moreover, a dynamic understanding of Islamic thought necessitates adaptation to digital developments in order to continue guiding humanity toward a civilized and moderate way of life. This article argues that the integration of transformed Islamic thought and an enhanced understanding of human nature constitutes an essential foundation for fostering a humanistic and inclusive multicultural consciousness. Accordingly, this study is expected to contribute conceptually to scholars and practitioners of Islamic education in advancing a peaceful, just, and humane civilization grounded in universal human values.