Labatila Journal is a journal for the study of Islamic economics, Islamic financial institutions, and Islamic business. The Labatila journal seeks to present scientific work in written form that reviews economic problems according to a sharia perspective. The studies presented can be either quantitative or qualitative. This journal is published twice a year in June and December. Open to all academics, practitioners, intellectuals, and students with the study specifications of Islamic Economics. The scope of Labatila is limited to Islamic Economics, Islamic Banking and Finance, Islamic Economic Management, Islamic Economic Law, Management of Zakat Infaq Shodaqoh and Endowments, Islamic Entrepreneurship and Business, Islamic Marketing, Islamic Accounting, and related sciences. kait.
Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen
Implementasi Pajak di Negara-Negara Muslim (Studi Banding Negara-Negara Arab, Indonesia, dan Malaysia)
This study examines the implementation of taxation in Islamic countries through a comparative analysis of Arab states, Indonesia, and Malaysia. Taxation serves as a vital instrument for sustaining national budgets, yet its application differs across countries depending on economic structures, political settings, and religious considerations. In Arab states, particularly within the Gulf region, personal income tax is generally absent, as state revenues rely heavily on oil and gas resources. Instead, fiscal diversification is achieved through zakat, corporate taxation, and value-added tax (VAT). Indonesia, as the most populous Muslim-majority country, places strong reliance on taxation as the backbone of its national budget, primarily through income tax, corporate tax, and VAT, while zakat is managed by religious institutions in a complementary manner. Malaysia adopts a hybrid approach by maintaining modern tax instruments such as personal and corporate taxes while simultaneously integrating zakat management under state religious authorities, thereby harmonizing fiscal and religious obligations. The findings highlight that taxation systems in Islamic countries are not uniform but shaped by their unique socio-economic realities. Gulf states offer tax incentives with limited direct taxation, Indonesia emphasizes a progressive tax system, while Malaysia seeks to balance taxation and zakat. This comparison underscores the diversity of fiscal models in Islamic contexts and their adaptability to local conditions.
Pajak, Zakat, Negara Islam, Kebijakan Fiskal, Studi Perbandingan.
Copyright (c) 2025 LABATILA : Jurnal Ilmu Ekonomi Islam
Pengaruh Reputasi, E-Service Quality, dan E-Trust Terhadap Kepuasan Nasabah Generasi Z Pengguna Call Center Bank Syariah Indonesia (BSI)
The development of digital services in the Islamic banking sector demands optimal service quality, particularly for Generation Z customers who are digital natives. This study aims to analyze the influence of reputation, e-service quality, and e-trust on the satisfaction of Generation Z customers using the Call Center services of Bank Syariah Indonesia. A quantitative approach was employed using regression analysis with SmartPLS 4.0. Data were collected through a questionnaire distributed to 200 randomly selected respondents. The results indicate that reputation and e-service quality have a significant influence on customer satisfaction, while e-trust does not show a significant effect. These findings highlight the importance of building a strong corporate image and improving responsive and reliable digital services to enhance customer satisfaction. Bank Syariah Indonesia is advised to optimize its call center performance, particularly in terms of response speed, information reliability, and meeting the expectations of Generation Z. This research offers theoretical contributions to the Islamic banking literature and practical recommendations for digital service strategy development.
Identifikasi Risiko Teknologi Informasi Pada Layanan Umroh Digital di Indonesia
The advancement of information technology has driven digital transformation across various sectors, including religious services such as umrah pilgrimage management. In Indonesia, digital umrah services provide increased efficiency and accessibility through online platforms that cover registration, payment, training, and post-journey reporting. However, this transformation also introduces complex information technology risks that require serious attention. This study aims to identify key risks emerging from digital umrah services, including data security threats, system disruptions, digital fraud, non-compliance with sharia principles, and digital literacy gaps. A descriptive qualitative approach was applied using literature review as the primary method, with content analysis employed to examine relevant academic and regulatory sources. The findings indicate that digital umrah services require a comprehensive risk management system, stronger regulatory frameworks, robust personal data protection, enhanced digital literacy, and strict adherence to sharia principles throughout service operations. These insights are expected to serve as a foundation for developing safer, more inclusive, and religiously compliant digital pilgrimage services.
Layanan Umroh Digital, Risiko Teknologi Informasi, Kepatuhan Syariah
Prinsip Ekonomi Syari’ah Pada Pemotongan Gaji ASN Untuk Zakat Profesi di Kanwil Kementerian Agama Kalimantan Barat
ABSTRACT Not all civil servants who are Muslim at the Regional Office of the Ministry of Religious Affairs of West Kalimantan Province accept the policy of deducting civil servants' salaries for professional zakat, citing management practices that are considered non-transparent and inconsistent with the principles of Islamic economics. This study aims to examine the policy of deducting civil servants' salaries for professional zakat at the Regional Office of the Ministry of Religious Affairs of West Kalimantan Province from the perspective of sharia economic principles, in order to provide a better, more argumentative understanding based on Islamic economic principles regarding the implementation of professional zakat distribution to civil servants. This is a qualitative descriptive study with an Islamic legal and conceptual approach. Data was obtained through in-depth interviews and informant selection through purposive sampling. The results of the study show that the policy of deducting civil servants' salaries for professional zakat is in line with the main principles of Islamic economics, which emphasise justice and public interest as embodied by a leader in making policies. In this case, the policy of deducting salaries for professional zakat is considered capable of accommodating both theocentric and anthropocentric aspects simultaneously. This is evident from the objectives of the policy, which on the one hand is a form of compliance with Islamic law and on the other hand helps civil servants who are confused about how to distribute their professional zakat. In addition, in terms of its impact, this policy is also in accordance with the principles of Islamic economics, because the process is transparent, there are no violations of Islamic law, and no parties are harmed. Keywords: Sharia Economics, Salary Deduction, Principles, Professional Zakat
Ekonomi Syari’ah, Pemotongan Gaji, Prinisp, Zakat Profesi
Strategi Hybrid Pengumpulan Zakat di BAZNAS Kabupaten Siak
This study develops a hybrid strategy for zakat collection at BAZNAS Siak by combining traditional channels (UPZ, face‑to‑face services) with digital channels (civil‑servant payroll, QRIS, e‑wallets, bank transfer). A qualitative case study was employed using in‑depth interviews, participatory observation, and documentation, analyzed through a strategic management lens and a weighted SWOT using IFAS–EFAS matrices based on 2022–2024 performance data. Findings indicate traditional channels remain vital for trust building and senior segments, while digital channels enhance efficiency, reach, and transparency; IFAS 2.66 and EFAS 2.53 position the organization in Quadrant I, calling for measured growth. Priority actions include channel orchestration (payroll for routine compliance; QRIS/e‑wallets for on‑demand payments; website for education and receipts), capacity building and assisted‑digital SOPs at UPZ, cross‑channel data integration, and expansion of payroll plus partnerships with Islamic banks/fintechs. The study contributes an implementable hybrid model for zakat institutions operating in low‑tech adoption contexts
Zakat, Hibrida Strategy, Digitalitation, SWOT, IFAS–EFAS, BAZNAS Siak
Digitalisasi Pengelolaan Wakaf Produktif: Peluang dan Tantangan di Era Ekonomi Digital
Digital transformation has had a profound impact on various aspects of life, including the management of productive waqf. This study aims to examine the potential and challenges of implementing digitalization in the management of productive waqf amid the growth of the digital economy. Using a qualitative approach through a literature review, this research analyzes academic studies, legal regulations, and technology-based waqf practices currently developing in Indonesia. The findings indicate that the adoption of digital technology offers significant opportunities to optimize productive waqf management by enhancing transparency, operational efficiency, and public participation through digital platforms such as crowdfunding, blockchain, and waqf management applications. Nevertheless, the digitalization process still faces several obstacles, including low digital literacy, insufficient regulatory support, as well as data security and public trust issues. Therefore, synergy between the government, nazhir institutions, and technology industry players is required to establish a modern, transparent, and sustainable productive waqf management system.
Pengaruh Tanggung Jawab Sosial, Kerakteristik Usaha, Religiusitas Terhadap Peningkatan Omzet Usaha Z-Mart (Studi BAZNAS Provinsi Bengkulu)
This study aims to determine the effect of social responsibility. business characteristics, religiosity on increasing z-mart business turnover, Z-Mart Program is a productive zakat program held by BAZNAS to empower mustahik through the provision of business capital and entrepreneurship training. The purpose of this research is economic empowerment in the form of developing stalls / shops owned by mustahik with a micro to small scale to overcome poverty and turn mustahik into muzaki. This research uses quantitative methods of data collected through distributing questionnaires. Respondents in this study were 50 people who met the criteria, namely mustahik beneficiaries of the z-mart program. Hypotheses are formulated or tested using multiple regression analysis. The results of this research indicate that there is an influence of social responsibility, business characteristics, religiosity on increasing z-mart business turnover. Amounted to 0.656 which means 65.6% while the remaining 34.4% is influenced by other variables outside the model that have not been studied.
Turnover increase, social responsibility, business characteristics, religiosity
Penguatan Usaha Mikro Berbasis Komunitas Arisan: Studi Kasus Kelompok Arisan Pelaku Usaha Mikro Muslim di Indonesia
This study examines the arisan community as an instrument for strengthening micro-enterprises in Kebumen Regency. Through a qualitative approach with a case study on a micro-enterprise arisan group, this study identifies the mechanisms and dynamics that occur in the arisan community that contribute to the development of its members' micro-enterprises. The results of the study indicate that the arisan community not only functions as a socio-religious institution but also as a forum for fund circulation, a space for exchanging information, sharing best practices, knowledge, and social networks that facilitate strengthening the capacity of micro-enterprises. This arisan community-based empowerment model offers an alternative approach to local economic development that empowers communities, is inclusive, and sustainable. The practical implications of this study are useful for local governments and economic development institutions in formulating strategies for strengthening micro-enterprises based on community social capital. Keywords: micro-enterprise, arisan commmunity, economic empowerment, social capital
micro-enterprise, arisan commmunity, economic empowerment, social capital
Peran Perempuan Buruh Tani Rumput Laut Terhadap Pendapatan Keluarga di Desa Liya Onemelangka Kabupaten Wakatobi Menurut Ekonomi Syariah
This study aims to examine the role of women as seaweed farm laborers in increasing household income in Liya Onemelangka Village, Wakatobi Regency, from an Islamic economic perspective. This research uses a qualitative approach with data collection techniques such as observation, interviews, and documentation. The findings reveal that women perform dual roles as housewives and income earners. Their skills in seaweed seedling and cultivation contribute significantly to family income, especially amid limited economic conditions. From the perspective of Islamic economics, these active roles reflect the values of justice, hard work, and social responsibility as mandated in the Qur’an Surah An-Nahl verse 97. These results highlight the importance of recognizing women’s economic contributions and the need for inclusive development based on Islamic values.
Women's Role, Seaweed Farm Laborers, Household Income, Islamic Economics
Analisis Implementasi dan Evaluasi Fitur SIMKO Mobile KSPPS BMT Lima Satu Jepara Melalui Pendekatan Model UTAUT
This study aims to evaluate the implementation of the SIMKO Mobile feature at KSPPS BMT Lima Satu Jepara using the UTAUT model approach. SIMKO Mobile is a digital application developed to make it easier for cooperative members to access financial services such as checking balances, transaction history, and saving and borrowing independently. The results of the study indicate that the implementation of this application can improve service efficiency and provide flexibility for officers and members. However, there are several inhibiting factors that are divided into two categories, namely internal and external. Internal factors include lack of socialization, unavailability of adequate guidance, and application features that do not fully meet the needs of members. While external factors include limited devices, unstable internet connections, and member preferences for alternative services such as WhatsApp Mobile. Evaluation using the UTAUT model shows that although performance expectations and ease of use are quite good, social factors and supporting facilities are still not optimal. For this reason, it is necessary to strengthen the promotion strategy, develop features that are more in accordance with user needs, and increase digital education for members so that the implementation of SIMKO Mobile can run more optimally and have a significant impact on the cooperative.
Peran Fintech Syariah Dalam Mendorong Investasi Berbasis ESG (Environmental, Social, Governance) di Pasar Modal Syariah Digital
Islamic fintech is a financial technology innovation that integrates sharia principles with modern financial services, and now plays a strategic role in encouraging ESG (Environmental, Social, Governance) based investments. As global awareness of the importance of sustainable development increases, Islamic fintech is emerging as an inclusive solution that not only complies with Islamic values, but also supports socially and environmentally responsible economic growth. This study aims to analyse how Islamic fintech implements ESG values, by examining its mechanisms, technological innovations, as well as its impact on environmental, social, and governance. Using a qualitative approach through literature review and secondary data analysis, this study found that Islamic fintech has successfully encouraged sustainable investment through various initiatives, such as Islamic crowdfunding for green projects, sustainability oriented MSME financing, and Green Sukuk issuance. The use of blockchain technology contributes to increased transparency and accountability, while Islamic financial literacy programmes expand people's understanding of the importance of ESG minded investments. In addition, close collaboration with Islamic financial institutions and regulators ensures compliance with sharia principles and ESG standards. The results of this study confirm that Islamic fintech is not only a modern financial instrument, but also a change agent capable of expanding access to sustainable investments and strengthening an inclusive and ethical financial ecosystem.
Paradigma Baru Konsumsi Islami: Islamisasi Konsep Utilitas Sebagai Kritik Atas Ekonomi Konvensional
Consumption is a routine activity that is often influenced by a culture of satisfaction-based consumerism. Islamization of science is needed to direct consumption behavior towards benefit according to Islamic value. Islamization of science is crucial, as Western perspectives often incorporate values that conflict with Islamic viewed. This research aims to redefining the utility concept of consumption behavior by presenting Islamization, as solution to the deficiencies in the basis of conventional economics science. The method in this research is library research with conceptual approach and descriptive analysis using literature review from source which are related to this topic. The result of this research show that Western consumption behavior emphasizes that satisfaction (utility) increases with higher use value or maximum utilization (ishraf or excessive and raghbah or desires), while Islamic consumption bases use value on maslahah; level of utility based on usefulness and blessing (barakah); and base scale in prioritizing need by applying maqashid sharia.
Islamisasi, kepuasan, perilaku konsumsi, maslahah, dan maqashid syariah
Menakar Risiko Pembiayaan Bank Syariah di Era Digital
Sharia banking business activities in Indonesia will always be faced with risks related to its function as a financial intermediation institution. The development of the internal and external environment of sharia banking is increasingly complex. Currently, Islamic banks are facing new challenges that have the potential to affect stability and security in the digital era. The aim of this research is to identify and analyze various risks faced by Islamic banks in the context of digital era financing. The type of research used is library research, namely research carried out by collecting data and theoretical basis by studying books, scientific works, articles, related journals and other trusted sources that are relevant to the topic. These findings show that the application of digital technology to sharia banking services provides many benefits in the form of ease of access for customers. Apart from that, the digital era also creates new risks such as cyber security threats, technological failures, and non-compliance with regulations which can disrupt the stability of banking liquidity.
Copyright (c) 2024 LABATILA : Jurnal Ilmu Ekonomi Islam
Wakaf Produktif: Inovasi Filantropi Terhadap Interkoneksi Bank Umum Syariah (BUS) Untuk Masa Depan Ekonomi Islam
This research focuses on the management and development of productive waqf through an interconnected pattern between Islamic Commercial Banks (BUS) and Islamic Philanthropic Institutions at Bank Syariah Indonesia (BSI) and BSI Maslahat. This research is based on 3 questions, there are: (1) what is the interconnection pattern of Islamic Banks with Nadzir Institutions in the development of productive waqf?; (2) what is the significance of the management and development of productive waqf in Islamic Banks with the Nadzir Institution?; and (3) is it possible for waqf funds to become funding for strengthening Islamic Bank assets? There are 2 sources of data used in this study, namely: (1) data in the form of documents in the form of financial reports, company websites, and other supporting documents; and (2) interview data with respondents. The data that has been obtained, then analyzed using qualitative analysis using the Miles & Huberman interactive model. Referring to the research questions, answers were obtained, including: (1) the pattern of interconnection that occurs between Bank Syariah Indonesia (BSI) and BSI Maslahat is a symbiotic interconnection of mutualism; (2) Islamic banks must actively control waqf management carried out by nadzirs; and (3) cash waqf can be an instrument to increase the liquidity of Islamic Banks
Persepsi Mahasiswa Terhadap Pentingnya Mata Kuliah Akuntansi Forensik Sebagai Pengajaran di Perguruan Tinggi (Studi Pada Universitas Nahdlatul Ulama Nusa Tenggara Barat)
This research aims to determine the perceptions of students majoring in Economics Islamic Faculty of Economics, Nahdlatul Ulama University, West Nusa Tenggara regarding interest and understanding of forensic accounting courses in the learning curriculum majoring in Islamic economics. This study is a qualitative research conducted using the interview method as evidence collection. Participants in this research consisted of students from the classes of 2021 and 2022 who had studied forensic accounting courses. The process of data analysis in this research involves data collection, data reduction, data presentation, and conclusion drawing. The findings of the research indicate that the perception in terms of student interest in forensic accounting gives a positive response, namely that they consider the forensic accounting course to be very interesting and important as learning in the Islamic economics department, while the student's perception in terms of understanding shows that the forensic accounting course is very easy to understand even though there are There are also students who have the nation that forensic accounting courses are extremely challenging to comprehend.
Pengaruh Inflasi, Suku Bunga, dan Kurs Terhadap Indeks Harga Saham Jakarta Islamic Index (JII) di Bursa Efek Indonesia
Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, suku bunga, dan kurs terhadap indeks harga saham Jakarta Islamic Index (JII) tahun 2021-2023. Untuk memudahkan pemecahan masalah, penelitian ini dilakukan menggunakan metode regresi linear berganda dengan bantuan SPSS versi 23. Data yang digunakan yaitu data sekunder yang terdiri dari variabel inflasi, suku bunga, dan kurs sebagai variabel independen dan indeks harga saham Jakarta Islamic Index (JII) sebagai variabel dependen. Hasil menunjukkan bahwa Inflasi berpengaruh terhadap indeks harga saham JII. Hal ini ditunjukkan dengan hasil nilai signifikansi untuk inflasi sebesar 0,000 yang berarti sig t (0,000) < dari alpha (0,05) dan nilai thitung sebesar 4,168 > ttabel 2,037. Suku bunga tidak berpengaruh terhadap indeks harga saham JII. Hal ini ditunjukkan dengan hasil nilai signifikansi untuk suku bunga sebesar 0,682 yang berarti sig t (0,682) > dari alpha (0,05) dan thitung sebesar -0,414 < ttabel 2,037. Kurs berpengaruh terhadap indeks harga saham JII. Hal ini ditunjukkan dengan hasil nilai signifikansi untuk kurs sebesar 0,003 yang berarti sig t (0,003) < dari alpha (0,05) dan nilai thitung sebesar 3,173 > ttabel 2,037. Variabel inflasi, suku bunga, dan kurs secara simultan atau bersama-sama berpengaruh terhadap indeks harga saham JII. Hal ini ditunjukkan dengan hasil nilai signifikansi sebesar 0,001 < 0,05 dan nilai Fhitung yang diperoleh sebesar 6,517 > Ftabel 2,88.
Desa Cerdas Ramah Gender: Analisis Penerapan Sertifikasi Halal dan Komersialisasi Produk Bagi Pelaku UMKM Perempuan
The idea of ​​a smart village has become a fundamental instrument in the policy framework of the Ministry of Villages, Development of Disadvantaged Regions and Transmigration (Kemendes PDTT) of the Republic of Indonesia. However, the way this idea is integrated with halal certification and commercialization of local products to develop gender-friendly smart village at the micro level has lack of attention. This research aims to analyze the implementation of gender-friendly smart villages in industrial areas on Java’s toll roads through certification and commercialization of local products. The intervention was carried out specifically in Clarak, a village on the outskirts of Probolinggo, which is directly adjacent to the Probowangi toll road. The case study, involving 30 female MSME actors, focuses on how halal certification and product commercialization can increase their participation in the Gender-Friendly Smart Village (DCRG). This research identified at least 6 (six) assets owned by Clarak in initiating a gender-friendly smart village, namely individual assets, physical assets, institutional assets, network assets, local economic assets and historical assets. This research also figures out that there is an increase in women’s participation as beneficiaries of this program as well as an increase in digital knowledge regarding the commercialization of local products. This research contributes to similar research that seeks to understand how the smart village concept is initiated at the micro level, especially in industrial areas.
Dampak Penerapan Ekonomi Syariah terhadap Kinerja Keuangan Bank Syariah di Indonesia
Implementasi prinsip-prinsip ekonomi syariah telah mengubah secara signifikan lanskap keuangan perbankan syariah di Indonesia, menghadirkan pemeriksaan kritis terhadap dampaknya pada kinerja keuangan. Penelitian kualitatif deskriptif dengan metodologi library research ini mengeksplorasi hubungan antara prinsip ekonomi Syariah dan kinerja keuangan bank syariah. Dengan menggunakan Teori Kelembagaan yang dikembangkan oleh Neil Fligstein, studi ini menyelidiki bagaimana kerangka kelembagaan dan struktur normatif memengaruhi strategi operasional dan keuangan lembaga keuangan syariah. Penelitian ini mensintesis literatur ekstensif dari jurnal akademik, laporan keuangan, dokumen regulasi, dan publikasi ilmiah untuk menganalisis dimensi multifaset kinerja perbankan syariah. Dengan menguji integrasi prinsip-prinsip Syariah ke dalam operasi perbankan, studi ini mengungkapkan tantangan dan peluang unik yang ditawarkan oleh model ekonomi syariah. Temuan menunjukkan bahwa penerapan prinsip-prinsip ekonomi Syariah secara signifikan meningkatkan transparansi keuangan, manajemen risiko, dan praktik keuangan etis di antara bank syariah di Indonesia. Dimensi analitis utama mencakup efisiensi keuangan, mekanisme tata kelola, tanggung jawab sosial, dan kepatuhan terhadap standar keuangan Islam. Penelitian ini berkontribusi pada badan pengetahuan yang ada dengan memberikan pemahaman komprehensif tentang bagaimana prinsip-prinsip ekonomi syariah berdampak pada kinerja perbankan, menawarkan wawasan bagi pembuat kebijakan, praktisi keuangan, dan peneliti akademik. Studi ini menyoroti potensi perbankan syariah sebagai sistem keuangan alternatif yang kuat yang menyeimbangkan pertumbuhan ekonomi dengan pertimbangan etis dan sosial.Implikasi penelitian ini melampaui Indonesia, menawarkan perspektif kritis tentang perkembangan global lembaga keuangan Islam dan potensinya untuk menciptakan ekosistem perbankan yang lebih inklusif dan bertanggung jawab secara sosial.
Banalitas Empowerment Program, Perlukah Rekonstruksi Pemberdayaan Ekonomi Perempuan?
The purpose of this writing is to explore and reveal government empowerment programs that are not on target. This paper is a non-doctrinal research with qualitative analysis.Gender inequality limits the role of women to access various resources. These limitations make women more vulnerable to poverty. Women's participation as a driver of the family economy is important to get support from the government. In accordance with the mandate of Permendagri Number 1 of 2013 concerning Community Empowerment through the Family Empowerment and Welfare Movement. The result of this study is that the Empowerment and Poverty Alleviation Program in the former Banyumas Resident area has been carried out, but the absorption of funds in the program is still not optimal. This paper is a non-doctrinal research with qualitative analysis. The result of this study is that the Empowerment and Poverty Alleviation Program in the former Banyumas Resident area has been carried out, but the absorption of funds in the program is still not optimal. One of the main factors is the lack of knowledge of the local apparatus in preparing the budget draft, lack of digging Asset Based Communities from the village so that women's empowerment programs experience banality, the target funds that should be used optimally are very slow, not on target. The findings of this study, with the empowerment of women through a productive economy through groups in villages more benefits for families, members can obtain and meet their living needs quickly with the management of funds in their community groups such as KUB (joint business group) Berkah Jaya and also the Inyong Garbage Bank, The government needs to reactualize the empowerment program to the community not only through the top down system but what is needed is bottom up so that the needs of local wisdom from each group in the village can be achieved properly. Keyword:Empowerment, Women, Economy, Family
Keyword:Empowerment, Women, Economy, Family
Faktor Determinan Keputusan Menabung dengan Minat Sebagai Variabel Intervening
Penelitian ini bertujuan untuk mengetahui pengaruh variabel religiusitas, pengetahuan, promosi, lokasi dan kualitas pelayanan terhadap keputusan menabung. Religiusitas masyarakat yang hanya memandang lembaga keuangan syariah sama saja dengan lembaga keuangan konvensional. Keinginan masyarakat untuk menabung dapat terhalang oleh lokasi yang jauh, aktivitas maupun kesibukannya. Selain itu, rendahnya pengetahuan masyarakat tentang lembaga keuangan syariah sehingga mempengaruhi keputusan menjadi anggota lembaga keuangan syariah. Populasi dalam penelitian ini adalah anggota BMT Ben Sejahtera cabang Rawalo Banyumas. Jumlah sampel dalam penelitian ini sejumlah 92 responden. Data yang didapatkan kemudian dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS 4.0. Hasil penelitian menunjukkan faktor pengetahuan, promosi, dan lokasi tidak berpengaruh terhadap minat anggota menabung di lembaga keuangan syariah. Sedangkan faktor religiusitas dan kualitas pelayanan menjadi variabel yang paling mempengaruhi minat anggota dalam mengambil keputusan menabung di lembaga keuangan syariah.
Islamic Financial Institutions, Religiosity, Knowledge, Promotion, Location, Service Quality, Interest, Saving Decision
Persepsi Label Halal dan Pemasaran Digital "Nglarisi" dalam Meningkatkan Penjualan pada UMK Gandeng-Gendong Yogyakarta
This research aims to analyze and explore the perceptions of Micro and Small Enterprises (UMK) regarding the effectiveness of the halal label factor and "Nglarisi" digital marketing in increasing sales. This research is conclusive research with a qualitative approach, which is based on phenomena in the field. Data was collected through interviews and documentation of MSE actors who are members of the Gandeng-Gendong group. Gandeng-Gendong itself is one of the Yogyakarta City government programs which was formed to reduce and alleviate poverty, as well as to improve community welfare. The research results show that the halal label factor is seen as not being effective in increasing sales for the MSEs in the Gandeng-Gendong group. The majority of buyers do not question whether there is a halal label on the packaging, but it is the attitude of trust towards the seller that is more deeply rooted in the minds of buyers. The digital marketing factor through the "Nglarisi" application is seen as positive by business actors. That means the digital marketing through the "Nglarisi" application is quite effective in increasing sales.
Manajemen Risiko pada Perusahaan Asuransi Syariah di Indonesia
This study aims to find out how underwriting risk management in Sharia insurance companies in Indonesia. This research uses a descriptive qualitative approach, which is based on secondary data obtained from books, journals and other supporting documents relevant to the research conducted. The results of this study show that risk management in Sharia insurance is one of the important aspects that must exist to achieve the goals of a company. Risk management is a collection of actions used to find, measure, supervise and manage risks that will arise in the future in non-bank financial institutions. The types or categories of risk include Increasing risk, Decreasing Risk, and Constant Extra Risk. The underwriting process that sharia insurance companies go through includes submitting a request letter, risk analysis, then issuing a policy. Keywords : Risk Management, Sharia Insurance, Underwriting
Cash Waqf Linked Sukuk (CWLS) sebagai Implementasi Filantropi Islam Berkelanjutan
Cash Waqf Linked Sukuk (CWLS) is an innovative instrument of state sukuk with waqf. The novelty of this innovation needs to be analyzed for the distribution of funds and their usefulness. The purpose of this research is to analyze the impact of CWLS in Islamic philanthropy. This research uses qualitative methods with library research. The data obtained comes from OJK financial reports, journals, articles, and documents related to CWLS. The results of this study show that the first series of CWLS (SW0001) was used for the development of the Retina and Glaucoma center at Achmad Wardi Eye Hospital, Serang, Banten Province. This is in accordance with Islamic philanthropy as a form of social and sustainable generosity.
Penanganan Pembiayaan Gadai Bermasalah pada BMT Syariah NU Ngasem Kantor Cabang Paron Kabupaten Ngawi
Financing is funding provided by one party to another party to support planned investments. In Sharia banking financial institutions, financing is an asset whose quality must be assessed based on the principle of prudence. Rahn is a form of debt and receivable agreement, which gains the trust of the person who owes the debt. Rahn Tasjily financing is a contract which guarantees an item for someone's debt, where the agreement between both parties states that the borrower only submits legal proof of ownership to the collateral recipient (murtahin), so that the physical collateral of the item remains in the control and use of the collateral provider. (rahin). Realization of financing is not the last stage of the financing process because it is impossible for a long period of time without financing problems to occur. The main problem in this research is the handling methods applied by BMT in an effort to resolve problematic financing. The type of research used is qualitative research, namely field research. Data collection methods through interviews and documentation. From the results of this research, it can be seen that resolving problematic financing at BMT NU Ngasem Paron branch uses three methods, namely the approach method, Restructuring, and rescheduling. Keywords: Rahn, problematic financing, resolution
Analisis Minat UMK di Pasar Kuliner Alun-Alun Dadaha Tasikmalaya Terhadap Program Sertifikasi Halal Gratis Self Declare
Based on Article 4 of Law Number 33 of 2014 concerning the Obligation of Halal Certification for MSMEs, MSMEs are one of the targets for Halal certification by the government. This is the government's effort to achieve Indonesia's goal of becoming the center of the world's halal industry and world fashion by 2024. Even though there are many small and medium businesses in Tasikmalaya, it seems that there has been no acceleration of halal certification for small and medium businesses. This is proven by the large number of still small and medium businesses that do not yet have halal certification, even though a free halal certification program has been implemented for the business actors themselves. This may be caused by a lack of information and understanding about halal certification among economic actors, especially in Tasikmalaya. The aim of this research is to find out how interested micro business actors in the Dadaha Square culinary market in Tasikmalaya City are towards the Free Halal Certification Program (SEHATI). This study used descriptive qualitative method. The aim of this research is to focus on Halal certification by collecting data through observation, interviews and recording techniques. The results of this research show that there is a lot of active interest in the free halal certification program carried out by small and medium businesses in the Alun Alun Dadah Tasikmalaya culinary market. Interest in the SEHATI program is influenced by internal factors such as 1) understanding of regulations, 2) knowledge of the SEHATI program, and 3) mindset of business world stakeholders. External factors are 1) government regulations, 2) Fulfillment of consumer rights and finally 3) Business development.
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Analisis Potensi Mahasiswa untuk Mengembangkan Peran Sebagai Amil Zakat
This study aims to determine the capacity of Esy IAIN Metro students class of 2021 in improving their role as amil zakat. The background of this research is based on the need to know the level of understanding and readiness of students in fulfilling their responsibilities as amil zakat. This research utilizes qualitative methodology, specifically by using the case study method. This research was conducted by conducting in-depth interviews, participatory observation, and analyzing the information collected. The results showed that students have a good understanding of the meaning of amil zakat, although they still need improvement in their knowledge and practical implementation. Strategies are needed to foster practical skills and awareness in the higher education environment using a comprehensive approach. It is hoped that this research will be useful to build a foundation for the creation of programs that assist Esy IAIN Metro students in fulfilling their responsibilities as amil zakat
Perilaku Impulsive Buying Gen-Z dalam Perspektif Etika Bisnis Islam
Globalization is currently influencing people's consumption behavior. Society's tendency is towards irrational consumption behavior, namely impulsive buying. With the rapid development of internet technology, Generation-Z's shopping patterns have changed from initially shopping in stores to shopping online in marketplaces. This research aims to analyze impulsive buying consumption behavior and review Islamic business ethics on impulse buying consumption behavior carried out by generation-Z in the marketplace. With this type of field research and using quantitative methods, the data collection technique used is a survey by distributing questionnaires to 399 respondents in Cirebon district which is the sample in this research. The analysis method used is descriptive and tabulation. The results of this research show that the impulsive buying behavior carried out by the Z generation in Cirebon Regency is included in the suggestion impulsive buying type which is influenced by external factors, namely reviews or assessments of the product they want to buy. Apart from these external factors, impulsive buying behavior is also influenced by internal factors, including promotions; attractive product visuals; discount; and free shipping. Generation-Z's impulsive buying behavior from the perspective of Islamic business ethics has not been carried out optimally, especially from the principle of "responsibility". This is because most respondents have hit and run or canceled orders.
Consumption Behavior, Islamic Business Ethics, Impulsive Buying, Marketplace, Z-Generation
Analisis Pemahaman Sertifikasi Halal pada Usaha Mikro Kecil dan Menengah (UMKM)
This research aims to analyze the understanding of halal certification in micro, small and medium enterprises (MSMEs). This research was conducted using a qualitative descriptive approach. Data collection was carried out using observation, interviews and documentation techniques from related sources. Respondents were 15 MSMEs by distributing questionnaires directly. Of the total number of respondents, 33.3% or 5 people understood halal certification and 66.7% or 10 people still did not understand. The results of this research show that understanding of halal certification in Ceungceum Village is still relatively low due to the lack of outreach activities. The government's role is needed to increase understanding of MSMEs by organizing outreach activities and assistance to make it easier to obtain halal certification in the village.
Halal Industry, Understanding Halal Certification, MSMEs
Kontribusi JPZISNU Terhadap Pemberdayaan Ekonomi Masyarakat 16C Metro Barat
Zakat merupakan memberikan kepada seseorang apa yang menjadi haknya disebut dengan, dan merupakan salah satu alat yang digunakan masyarakat untuk mencapai pemberdayaan ekonomi. Lebih jauh lagi, tuntutannya adalah pada keseimbangan ekonomi, bukan pada konsentrasi kekayaan di antara kelompok tertentu. Sebagai Jaringan Pengelola Zakat Infaq dan sodaqoh, JPZIANU harus memberdayakan masyarakat untuk memastikan upaya pengentasan kemiskinan berhasil sehingga dapat terwujud di masyarakat. Penelitian ini menggunakan metodologi kualitatif yang melibatkan analisis data yang dikumpulkan dari wawancara di JPZISNU. Selain wawancara, menggunakan metode observasi dan dokumentasi. Setelah dikumpulkan, data diolah dan dilakukan analisis deskriptif kualitatif. Temuan penelitian menunjukkan bahwa inisiatif pengentasan kemiskinan yang dilakukan JPZISNU di Kecamatan Metro Barat dinilai telah memberikan dampak yang signifikan karena dalam rangka melakukan pemberdayaan masyarakat, organisasi tersebut bekerja sama dengan pamong setempat dan lembaga NU yang memiliki pengalaman dan jangkauan yang luas
Pinjaman Keuangan: Analisis Akad Pembiayaan Multiguna dengan Agunan SK PNS di Bank Aceh Syariah
Financial loans provided by banks to Civil Servants (Pegawai Negeri Sipil) are one of the banking products offered by both conventional and Islamic banks. Bank Aceh Syariah, in meeting the needs of these loans, offers a financial product with a murabahah scheme (profit-sharing) but with the condition that the PNS appointment letter serves as collateral. Therefore, this article aims to explore and analyze the contract used in financial loans with the appointment letter as collateral. The research method used in this study is qualitative and descriptive, with two sources of data: primary data and secondary data. Primary data was obtained from interviews with three customers of Bank Aceh Syariah Capem Rimo Gunung Meriah Aceh Singkil, while secondary data was obtained from books, journal articles, and relevant internet sources. The findings of this study reveal that financing undertaken by Civil Servants at Islamic Financial Institutions (Lelmbaga Keuangan Syariah) is a common practice, and Bank Aceh Syariah has provided access with various contracts, namely murabahah, ijarah, and musyarakah mutanaqisah. The practice followed at Bank Aceh Syariah Capem Rimo Gunung Meriah Aceh Singkil requires the appointment letter as collateral (marhun). According to the fiqh book as a basis for reference in Islamic Financial Institutions (LKS), collateral must be in the form of goods or negotiable instruments that can be traded. Therefore, from this perspective, an appointment letter cannot be considered as collateral (marhun).