Jurnal Ilmiah Ekonomi Islam
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Sharia Governance and ESG Performance: Evidence from Islamic Financial Institutions
Full text linkThe global shift toward sustainability-oriented finance has encouraged Islamic financial institutions to integrate Environmental, Social, and Governance (ESG) principles into their operational practices. Meanwhile, Shariah Governance has traditionally been positioned primarily as a mechanism to oversee shariah compliance, and empirical evidence regarding its relationship with ESG performance remains limited. This study aims to analyze the impact of Shariah Governance on the Environmental, Social, and Governance (ESG) performance of Islamic commercial banks in Indonesia during the period of 2021–2024. Additionally, this study also explores the role of bank characteristics, such as bank size (total assets), profitability (Return on Assets/ROA), and bank age, in controlling the relationship between Shariah Governance and ESG performance.
Using a quantitative approach, this research employs secondary data obtained from annual reports, sustainability reports, and governance reports of Islamic financial institutions listed on the Indonesian Sharia Stock Index. Shariah Governance and ESG performance were measured through content analysis, while model testing was conducted using SEM-PLS with SmartPLS 4.0. The results indicate that the model explains 43% of the variance in ESG performance through Shariah Governance and control variables including bank size, profitability, and bank age. Key findings from the inner model show that Shariah Governance has a negative and significant effect on ESG performance, while profitability has a positive and significant effect. Bank size shows no significant influence, whereas bank age has a negative and significant effect on ESG performance.
These findings suggest that strengthening existing Shariah Governance structures does not automatically enhance ESG performance, and that younger and more profitable institutions tend to be more progressive in adopting sustainability agendas. The study concludes that a reorientation of the Shariah Governance framework is needed so that it not only emphasizes formal compliance but also explicitly integrates sustainability objectives aligned with the maqashid al-shariah.
Alif, Y. S., Fitri, S. R., & Pertiwi, H. P. (2025). Implementation of ESG (Environmental, Social, Governance) in Islamic Banks a Critical and Strategic Review. Al-Muwazanah: Indonesian Journal of Islamic Economics, 1(1), 13–25.
Arrazi, M. F. (2023). Konsep shariah governance pada lembaga keuangan syariah:(Suatu tinjauan komparatif). MIZANUNA: Jurnal Hukum Ekonomi Syariah, 1(2), 17–30.
Boudawara, Y., Toumi, K., Wannes, A., & Hussainey, K. (2023). Shari’ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence. Journal of Applied Accounting Research, 24(5), 1004–1026.
Buallay, A. (2019). Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Management of Environmental Quality: An International Journal, 30(1), 98–115.
Islamic Financial Services Board (IFSB). (2025). IFSB-31 Guiding Principles For Efective Supervision Of Shari’ah Governance. www.ifsb.org
Khan, S., Nisar, M., Sohail, M., Awan, M. M. U., Rehman, A. U., & Yasir, M. (2023). Impact of islamic corporate governance on sustainability performance in Islamic banks of Pakistan: moderating role of insider ownership and institutional ownership. International Journal of Business and Economic Affairs, 8(2), 52–65.
Milena, W., & Stefan, A. (2024). Enhancing ESG Performance in Islamic Banks: The Impact of Shari’ah Governance Quality Across Countries. Journal International Economic Sharia, 1(3), 158–174.
Puspitasari, N. D., & Kasri, R. A. (2023). Shariah board governance and sustainability performance: analysis of sharia banking in Indonesia. Jurnal Ekonomi & Studi Pembangunan, 24(2), 458–478.
Siregar, R. (2025). ESG and Islamic Accounting for Sustainable Islamic Finance: A Qualitative Study. Jurnal Ilmiah Akuntansi Kesatuan, 13(3), 555–566
The Economic Independence of Pesantren in Facing Economic Globalization : A Case Study of Pondok Pesantren Darul Falah Amtsilati, Jepara
Full text linkThis study examines the economic independence of pesantren (Islamic boarding schools) in responding to the challenges of economic globalization, using Pondok Pesantren Darul Falah Amtsilati Jepara as a case study. Employing a descriptive qualitative approach with field observations, interviews, and document analysis, the research explores how pesantren develop sustainable economic models grounded in Islamic values. The findings reveal that Darul Falah Amtsilati has successfully established a self-reliant economic ecosystem through diversified business units such as Amtsilati Water, Amtsilati Press, agriculture, livestock farming, and retail enterprises. These activities not only finance the pesantren’s operations but also foster entrepreneurship among students and the surrounding community. The study highlights the relevance of Dependency Theory in explaining pesantren’s historical reliance on external funding and shows how internal economic empowerment can reduce structural dependency. The pesantren’s economic independence model integrates education with entrepreneurship, aligns with Sharia economic principles, and strengthens community empowerment. Therefore, pesantren can serve as alternative Islamic economic institutions capable of promoting sustainable development and self-reliance within the context of global economic transformation.
Keywords: Community empowerment, economic independence, globalization, Islamic economy, pesantrenPenelitian ini mengkaji kemandirian ekonomi pesantren dalam merespons tantangan globalisasi ekonomi, dengan mengambil studi kasus Pondok Pesantren Darul Falah Amtsilati Jepara. Dengan menggunakan pendekatan kualitatif deskriptif melalui observasi lapangan, wawancara, dan analisis dokumen, penelitian ini mengeksplorasi bagaimana pesantren membangun model ekonomi berkelanjutan yang berlandaskan nilai-nilai Islam. Temuan penelitian menunjukkan bahwa Darul Falah Amtsilati telah berhasil membangun ekosistem ekonomi mandiri melalui berbagai unit usaha seperti Amtsilati Water, Amtsilati Press, pertanian, peternakan, dan unit ritel. Aktivitas-aktivitas ini tidak hanya membiayai operasional pesantren tetapi juga menumbuhkan jiwa kewirausahaan bagi para santri dan masyarakat sekitar.
Studi ini menyoroti relevansi Teori Ketergantungan (Dependency Theory) dalam menjelaskan ketergantungan historis pesantren pada pendanaan eksternal dan menunjukkan bagaimana pemberdayaan ekonomi internal dapat mengurangi ketergantungan struktural tersebut. Model kemandirian ekonomi pesantren ini mengintegrasikan pendidikan dengan kewirausahaan, selaras dengan prinsip ekonomi syariah, serta memperkuat pemberdayaan masyarakat. Oleh karena itu, pesantren dapat berperan sebagai institusi ekonomi Islam alternatif yang mampu mendorong pembangunan berkelanjutan dan kemandirian dalam konteks transformasi ekonomi global.
Kata kunci: Pemberdayaan masyarakat, kemandirian ekonomi, globalisasi, ekonomi Islam, pesantren
Perancangan Konsep Global Santri Tetrapreneur sebagai Sistem Kewirausahaan di Pondok Pesantren dengan Mengadopsi Model Tetrapreneur
Full text linkPenelitian ini membahas perancangan sistem kewirausahaan di pondok pesantren dengan mengadopsi model Tetrapreneur, khususnya konsep Santritetrapreneur. Pondok pesantren, sebagai lembaga pendidikan Islam tertua di Indonesia, memiliki peran penting tidak hanya dalam pendidikan agama, tetapi juga dalam pemberdayaan ekonomi lokal. Dengan jumlah lebih dari 28.000 pesantren di seluruh Indonesia, institusi ini memiliki potensi besar untuk berkontribusi dalam pembangunan ekonomi melalui integrasi pendidikan kewirausahaan dalam kurikulumnya. Model Santritetrapreneur memperkenalkan empat komponen utama: Chainpreneur, Marketpreneur, Qualitypreneur, dan Brandpreneur, yang masing-masing berfokus pada pengembangan keterampilan yang berbeda namun saling melengkapi untuk membentuk wirausahawan yang tangguh. Penelitian ini mengemukakan bahwa pengintegrasian keterampilan kewirausahaan dengan pendidikan agama dapat membekali santri dengan pengetahuan dan nilai-nilai yang diperlukan untuk menjadi wirausahawan yang sukses dan beretika. Selain itu, penelitian ini juga menyoroti pentingnya membangun ekosistem bisnis yang berkelanjutan di dalam pesantren, yang tidak hanya menghasilkan kemandirian finansial bagi lembaga tersebut, tetapi juga memberikan dampak positif bagi masyarakat sekitar. Perancangan sistem kewirausahaan konseptual ini bertujuan untuk memberdayakan pesantren agar dapat menjadi aktor utama dalam pengembangan spiritual dan ekonomi komunitas mereka
Analisis Pengaruh Perceived Usefulness dan Perceived Ease of Use terhadap Repurchase Intention
Full text linkAs one of the e-commerce platforms with the highest traffic in Indonesia throughout 2023, Shopee continues to strengthen its position amid the growing trend of online shopping. Understanding the factors that drive consumers to make repeat purchases is therefore crucial for maintaining customer loyalty and ensuring platform competitiveness. This study aims to examine the influence of Perceived Usefulness and Perceived Ease of Use on Repurchase Intention among students of the Faculty of Islamic Economics and Business (FEBI), UIN Sjech M. Djamil Djambek Bukittinggi, who actively use the Shopee application. A quantitative approach was employed, utilizing Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. A total of 180 respondents were selected based on the criteria of having an active Shopee account and having made at least two purchases on the platform. The findings reveal that both Perceived Usefulness and Perceived Ease of Use exert a positive and significant influence on Repurchase Intention. These results underscore that consumers’ perceptions of the usefulness and ease of using the application play a substantial role in shaping their decision to continue purchasing through Shopee.Sebagai platform e-commerce dengan jumlah kunjungan tertinggi di Indonesia pada tahun 2023, Shopee terus memperkuat posisinya di tengah meningkatnya aktivitas belanja daring. Dalam konteks tersebut, memahami faktor-faktor yang mendorong konsumen untuk kembali berbelanja menjadi kebutuhan strategis bagi keberlanjutan layanan. Penelitian ini bertujuan menguji sejauh mana Perceived Usefulness dan Perceived Ease of Use memengaruhi Repurchase Intention pada mahasiswa Fakultas Ekonomi dan Bisnis Islam (FEBI) UIN Sjech M. Djamil Djambek Bukittinggi yang menggunakan aplikasi Shopee. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis Structural Equation Modeling–Partial Least Squares (SEM-PLS). Sebanyak 180 responden dipilih dengan kriteria memiliki akun Shopee, aktif bertransaksi, dan telah melakukan pembelian lebih dari satu kali. Hasil analisis memperlihatkan bahwa baik Perceived Usefulness maupun Perceived Ease of Use memberikan pengaruh positif dan signifikan terhadap Repurchase Intention. Temuan tersebut menunjukkan bahwa persepsi terhadap kegunaan dan kemudahan penggunaan aplikasi berperan penting dalam membentuk keputusan konsumen untuk melakukan pembelian ulang pada platform Shopee
Pemikiran Ekonomi Islam pada Masa Rasulullah saw: Etika dan Norma Ekonomi Islam Masa Rasulullah saw Relevansinya dalam Praktik Ekonomi Modern
Full text linkThe growing problem of global economic inequality poses a serious challenge to modern economic practice, necessitating an approach that integrates the ethical values and Islamic economic norms taught by the Prophet Muhammad (peace be upon him). The current moral crisis in the business world demonstrates that many economic practices deviate from Islamic teachings, making it crucial to re-explore the economic principles emphasized by the Prophet Muhammad (peace be upon him) for their application in a modern context. Although the Prophet Muhammad's economic principles offer solutions to contemporary problems, many economic actors still lack the understanding and application of the values of monotheism, justice, and balance in their economic activities. The challenge of creating a sustainable and just economic system is increasingly pressing, necessitating an in-depth study of the relevance of Islamic economic thought in formulating current economic policies. This article is a library research study using qualitative methods. It aims to discuss several themes regarding Islamic economic thought during the time of the Prophet Muhammad (peace be upon him), economic practices and policies during his time, the economic principles taught by the Prophet Muhammad (peace be upon him), the Prophet's business ethics in history and from the perspective of the maqasid sharia (the principles of sharia), and the relevance and implementation of the Prophet's economics in the modern economic era. This article concludes that the economic thought taught by the Prophet Muhammad (peace be upon him) demonstrates that the values of monotheism, justice, and balance are not only relevant but also fundamental in the modern economic context. Policies such as the prohibition of usury, the implementation of zakat, and the establishment of ethical markets provide clear direction in formulating contemporary economic policies. Although today's economic structure is more complex, the principles taught by the Prophet Muhammad (peace be upon him) are able to address challenges such as global inequality and the moral crisis in the current economy. Therefore, exploring and actualizing his economic thought is a strategic step towards designing a just, ethical, and sustainable economic system.Permasalahan ketimpangan ekonomi global yang semakin meningkat menjadi tantangan serius bagi praktik ekonomi modern, sehingga diperlukan pendekatan yang mengintegrasikan nilai-nilai etika dan norma ekonomi Islam yang diajarkan oleh Rasulullah saw. Krisis moral dalam dunia bisnis saat ini menunjukkan bahwa banyak praktik ekonomi yang menyimpang dari ajaran Islam, sehingga penting untuk mengeksplorasi kembali prinsip-prinsip ekonomi yang ditekankan oleh Rasulullah saw. agar bisa diterapkan dalam konteks modern. Meskipun prinsip-prinsip ekonomi Rasulullah saw. menawarkan solusi terhadap masalah-masalah kontemporer, masih banyak pelaku ekonomi yang belum memahami dan menerapkan nilai-nilai tauhid, keadilan, dan keseimbangan dalam aktivitas ekonomi mereka. Tantangan untuk menciptakan sistem ekonomi yang berkelanjutan dan adil semakin mendesak, sehingga perlu dilakukan kajian yang mendalam mengenai relevansi pemikiran ekonomi Islam dalam merumuskan kebijakan ekonomi saat ini. Jenis tulisan dalam artikel ini adalah studi pustaka dengan menggunakan metode kualitatif yang bertujuan membahas beberapa tema tentang pemikiran ekonomi Islam masa Rosulullah saw praktik dan kebijakan ekonomi masa Rosulullah saw. prinsip ekonomi yang diajarkan Rosulullah saw. etika bisnis Rosulullah melihat. dalam sejarah dan perspektif maqashid syariah, serta relevansi dan implementasi ekonomi Rosulullah di era ekonomi modern. Dalam artikel ini dapat ditarik kesimpulan bahwa Pemikiran ekonomi yang diajarkan oleh Rasulullah saw. menunjukkan bahwa nilai-nilai tauhid, keadilan, dan keseimbangan tidak hanya relevan, tetapi juga fundamental dalam konteks ekonomi modern. Kebijakan-kebijakan seperti larangan riba, penerapan zakat, dan pembentukan pasar yang etis memberikan arah yang jelas dalam merumuskan kebijakan ekonomi kontemporer. Meskipun struktur ekonomi kini lebih kompleks, prinsip-prinsip yang diajarkan Rasulullah mampu menjawab tantangan seperti ketimpangan global dan krisis moral dalam perekonomian saat ini. Oleh karena itu, menggali dan mengaktualisasikan pemikiran ekonomi beliau adalah langkah strategis untuk merancang sistem ekonomi yang adil, etis, dan berkelanjutan
Fiqh Economic Analysis in the Implementation of Green Sukuk as a Form of SDGs
No full textThis study discusses the application of green sukuk as an Islamic financial instrument in supporting the achievement of the Sustainable Development Goals (SDGs). Green sukuk is designed to fund environmentally friendly projects, such as renewable energy, waste management, and conservation of natural resources, while still adhering to the principles of economic fiqh, namely Justice (al-adl), balance (tawazun), and environmental preservation (hifdzul bi'ah). This study uses a qualitative approach with descriptive analytical methods to analyze the potential, challenges, and contribution of green sukuk to sustainable development. The results show that green sukuk has a positive impact on the environment, social, and economy, and contributes greatly to supporting the Sustainable Development Goals (SDGs) and has the potential to become an innovative Islamic financing solution. However, there are challenges in the form of low public understanding, lack of private sector participation, and the need for supportive regulation. Public education, government incentives, and the use of technology such as blockchain are important strategies to improve transparency and efficiency of fund management. This study recommends collaboration between the government, private sector, and academia to expand the implementation of green sukuk. With a comprehensive approach, green sukuk can strengthen Indonesia's position as a pioneer of Sharia green finance, while supporting sustainable development that is inclusive and environmentally friendly.
Keywords: Green Sukuk, Fiqh Economics, SDGsKajian ini membahas penerapan green sukuk sebagai instrumen keuangan syariah dalam mendukung pencapaian tujuan pembangunan berkelanjutan (SDGs). Green sukuk dirancang untuk mendanai proyek-proyek ramah lingkungan, seperti energi terbarukan, pengelolaan limbah, dan konservasi sumber daya alam, dengan tetap mematuhi prinsip fiqh ekonomi, yaitu keadilan (al-adl), keseimbangan (tawazun), dan pelestarian lingkungan (hifdzul bi’ah). Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif-analitis untuk menganalisis potensi, tantangan, dan kontribusi green sukuk terhadap pembangunan berkelanjutan. Hasil penelitian menunjukkan bahwa green sukuk memberikan dampak positif terhadap lingkungan, sosial, dan ekonomi, dan berkontribusi besar dalam mendukung tujuan pembangunan berkelanjutan (SDGs) serta berpotensi menjadi solusi pembiayaan syariah yang inovatif. Namun, terdapat tantangan berupa rendahnya pemahaman masyarakat, minimnya partisipasi sektor swasta, dan perlunya regulasi yang mendukung. Edukasi masyarakat, insentif pemerintah, serta pemanfaatan teknologi seperti blockchain menjadi strategi penting untuk meningkatkan transparansi dan efisiensi pengelolaan dana. Penelitian ini merekomendasikan kolaborasi antara pemerintah, sektor swasta, dan akademisi guna memperluas implementasi green sukuk. Dengan pendekatan yang komprehensif, green sukuk dapat memperkuat posisi Indonesia sebagai pelopor keuangan hijau syariah, sekaligus mendukung pembangunan berkelanjutan yang inklusif dan ramah lingkungan.
Kata Kunci: Green Sukuk, Fiqh Ekonomi, SDG
Rekonstruksi Rekonstruksi Konsep Falah dalam Ekonomi Islam Berbasis Interdisipliner: Sintesis antara Tafsir Kontemporer, Psikologi Positif, dan Teori Pembangunan Inklusif
No full textAbstrak
Konsep falah sebagai kesejahteraan holistik dalam ekonomi Islam memerlukan rekonstruksi konseptual yang responsif terhadap kompleksitas tantangan pembangunan modern. Penelitian ini bertujuan merumuskan kerangka kesejahteraan Islami yang komprehensif melalui sintesis interdisipliner antara tafsir kontemporer, psikologi positif, dan teori pembangunan inklusif. Penelitian menggunakan pendekatan kualitatif dengan metode studi kepustakaan yang menganalisis literatur akademik bereputasi periode 2021-2025 melalui teknik analisis konten tematik. Rekonstruksi konsep falah menghasilkan framework yang mengintegrasikan empat dimensi fundamental: spiritual yang termanifestasi melalui praktik shukr dan akhlaq dengan dampak terukur terhadap kesehatan mental; psikologis yang konvergen dengan konstruk flourishing dalam psikologi positif; material melalui instrumen keuangan syariah yang meningkatkan kesejahteraan ekonomi; dan sosial yang menekankan kualitas relasi interpersonal. Model integrasi keuangan sosial Islam terbukti 12% lebih efektif dalam pengentasan kemiskinan, sementara ekspansi perbankan Islam berkontribusi positif terhadap pembangunan manusia jangka panjang. Sintesis interdisipliner menghasilkan framework kesejahteraan Islami yang operasional untuk implementasi kebijakan ekonomi berbasis nilai-nilai Islam yang holistik dan inklusif.
Kata kunci: Ekonomi Islam; Falah; Kesejahteraan holistik; Pembangunan inklusif; Psikologi positif
Abstract
The concept of falah as holistic wellbeing in Islamic economics requires conceptual reconstruction responsive to the complexity of modern development challenges. This research aims to formulate a comprehensive Islamic wellbeing framework through interdisciplinary synthesis between contemporary tafsir, positive psychology, and inclusive development theory. The research employs a qualitative approach with library research methods analyzing reputable academic literature from 2021-2025 period through thematic content analysis techniques. Reconstruction of falah concept generates a framework integrating four fundamental dimensions: spiritual manifested through shukr and akhlaq practices with measurable impacts on mental health; psychological convergent with flourishing constructs in positive psychology; material through Islamic financial instruments enhancing economic wellbeing; and social emphasizing interpersonal relationship quality. Integrated Islamic social finance model proves 12% more effective in poverty alleviation, while Islamic banking expansion contributes positively to long-term human development. Interdisciplinary synthesis produces operational Islamic wellbeing framework for implementing holistic and inclusive value-based Islamic economic policies
Implementasi Wakaf Profesi dalam Perspektif Maqasid al-Syariah: Studi Kasus di Pondok Modern Darussalam Gontor Putri
Full text linkThis study aims to analyze the implementation of professional waqf at Pondok Modern Darussalam Gontor for Girl from the perspective of Maqasid al-Syariah. Professional waqf is understood as a form of empowerment of individual skills potential that are donated for the benefit of education, da'wah, and community development. This study seeks to explore how the principles of Islamic law and the objectives of sharia (maqasid), especially hifz al-'aql, hifz al-nafs, and hifz al-māl are actualized in the practice of managing and implementing professional waqf in the Islamic boarding school environment. This study uses a qualitative approach with a descriptive-analytical research type. Data were collected through in-depth interviews with caretakers, waqf managers, and teachers as actors in professional waqf, as well as a documentary study of the internal regulations of the Islamic boarding school and literature related to waqf law. Data analysis was carried out through the stages of reduction, presentation, and drawing conclusions with verification of Islamic legal theory and the concept of maqasid al-Sharia as an analytical framework. The research results show that the implementation of professional waqf at Pondok Modern Darussalam Gontor for Girls reflects the principles of maqasid al-sharia through professional service oriented towards the welfare of the community, educational sustainability, and institutional independence. Although not yet formalized in positive law, this practice has strong sharia legitimacy as a contemporary waqf innovation in Islamic education.Penelitian ini bertujuan untuk menganalisis implementasi wakaf profesi di Pondok Modern Darussalam Gontor Putri dalam perspektif Maqasid al-Syariah. Wakaf profesi dipahami sebagai bentuk pemberdayaan potensi keahlian individu yang diwakafkan untuk kepentingan pendidikan, dakwah, dan pengembangan masyarakat. Kajian ini berupaya menelusuri bagaimana prinsip-prinsip hukum Islam dan tujuan syariat (maqasid), khususnya hifz al-‘aql, hifz al-nafs, dan hifz al-māl diaktualisasikan dalam praktik pengelolaan dan pelaksanaan wakaf profesi di lingkungan pesantren. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif-analitis. Data dikumpulkan melalui wawancara mendalam dengan pengasuh, pengelola wakaf, dan guru sebagai pelaku wakaf profesi, serta studi dokumentasi terhadap peraturan internal pesantren dan literatur terkait hukum wakaf. Analisis data dilakukan melalui tahapan reduksi, penyajian, dan penarikan kesimpulan dengan verifikasi teori hukum Islam dan konsep maqasid al-syariah sebagai kerangka analisis. Hasil penelitian menunjukkan bahwa implementasi wakaf profesi di Pondok Modern Darussalam Gontor Putri telah mencerminkan prinsip-prinsip maqasid al-syariah melalui pengabdian profesional yang berorientasi pada kemaslahatan, keberlanjutan pendidikan, dan kemandirian lembaga. Meskipun belum diformalkan dalam bentuk hukum positif, praktik ini memiliki legitimasi syar’i yang kuat sebagai inovasi wakaf kontemporer dalam pendidikan Islam.
 
Perancangan Konseptual Aplikasi Enterprise Risk Management (ERM) Khusus Lembaga Filantropi Syariah
Full text linkThis study designs an Enterprise Risk Management (ERM) application tailored for Sharia Philanthropy Institutions (LFS), such as Zakat Management Organizations (LAZ), using a holistic qualitative approach that fully integrates Sharia principles (kaffah). It addresses complex risks in managing zakat, infak, sedekah, and waqf (ZISWAF) funds—covering operational, Sharia compliance, reputational, and fraud dimensions—which threaten institutional sustainability and public trust. By adapting the COSO ERM framework, the proposed model emphasizes core Islamic values of amanah and maslahah, supported by Key Risk Indicators (KRI) such as Allocation to Collection Ratio (ACR) and Rasio Hak Amil (RHA) as early fraud warning mechanisms. The Risk Management Information System (SIM-R) features functional modules for Sharia compliance verification, real-time fraud detection, and operational risk assessment using qualitative probability-impact matrices. Non-functional requirements include CIA Triad security, real-time performance, and adherence to POJK and ISO 27001 standards. Through in-depth literature review and content analysis, this study bridges research gaps in ERM models for non-profit Sharia institutions, offering theoretical contributions to Islamic economics and practical recommendations to strengthen transparency, accountability, and credibility of LFS in Indonesia.
Keywords: ERM, Sharia Philanthropy, ZISWAF, Fraud Detection, SIM-R, Holistic QualitativePenelitian ini merancang aplikasi Enterprise Risk Management (ERM) yang dirancang khusus bagi Lembaga Filantropi Syariah (LFS), seperti Lembaga Amil Zakat (LAZ), dengan pendekatan kualitatif holistik yang mengintegrasikan prinsip syariah secara menyeluruh (kaffah). Model ini bertujuan menjawab tantangan risiko kompleks dalam pengelolaan dana zakat, infak, sedekah, dan wakaf (ZISWAF), yang mencakup aspek operasional, kepatuhan syariah, reputasi, hingga potensi fraud—semuanya mengancam keberlanjutan lembaga dan kepercayaan masyarakat. Dengan mengadaptasi kerangka ERM COSO, rancangan ini menekankan nilai-nilai Islam seperti amanah dan maslahah, didukung Key Risk Indicators (KRI) berupa Allocation to Collection Ratio (ACR) dan Rasio Hak Amil (RHA) sebagai mekanisme peringatan dini terhadap penyimpangan. Sistem Informasi Manajemen Risiko (SIM-R) dilengkapi modul fungsional untuk verifikasi kepatuhan syariah, deteksi fraud secara real-time, serta penilaian risiko operasional melalui matriks probabilitas-dampak kualitatif. Kebutuhan non-fungsional mencakup keamanan CIA Triad, performa responsif, dan kepatuhan terhadap regulasi POJK serta standar ISO 27001. Melalui kajian pustaka mendalam dan analisis konten, penelitian ini berhasil menutup celah riset pada model ERM untuk institusi nirlaba berbasis syariah, sekaligus memberikan kontribusi teoritis bagi ekonomi Islam dan rekomendasi praktis guna memperkuat transparansi, akuntabilitas, serta kredibilitas LFS di Indonesia.
Kata Kunci: ERM, Filantropi Syariah, ZISWAF, Deteksi Fraud, SIM-R, Pendekatan Kualitatif Holisti
INTEGRASI NILAI EKONOMI ISLAM PADA PEMBERDAYAAN EKONOMI PEREMPUAN MELALUI SUSTAINABLE ENTREPRENEURSHIP DI SURABAYA
Full text linkThis study aims to examine the integration of Islamic economic values into women’s economic empowerment through sustainable entrepreneurship in Surabaya. Employing a descriptive qualitative approach with five women entrepreneurs as key informants, the research explores how Islamic principles are applied in business practices and how these values contribute to sustainability and socio-economic improvement. The findings reveal that the entrepreneurs consistently implement core Islamic economic values, including the prohibition of riba, honesty, trustworthiness, and social responsibility through the practice of zakat, infaq, and sadaqah. A majority of the informants (80%) utilize interest-free financing, while 65% routinely allocate a portion of their business profits for zakat or infaq. Their entrepreneurial activities also reflect environmental, social, and economic sustainability, demonstrated by the use of environmentally friendly materials (70%) and the empowerment of local female labor (55%). These integrated practices have contributed to notable improvements in household income rising by 25–40% within the last two years—along with enhanced financial independence and managerial skills, with 75% of informants reporting increased confidence in making economic decisions for their families. The study further highlights the role of supporting factors such as participation in Islamic business communities (60%), entrepreneurship training, and access to digital marketplaces, with half of the informants already marketing their products online. Despite these advancements, challenges persist, including limited access to Islamic microfinance (40%), low digital literacy (35%), and intense market competition. Overall, the study concludes that integrating Islamic economic values into sustainable entrepreneurship provides a strategic pathway for strengthening women’s economic empowerment and promoting inclusive, sustainable development in Surabaya.Penelitian ini bertujuan menganalisis integrasi nilai-nilai ekonomi Islam dalam pemberdayaan ekonomi perempuan melalui sustainable entrepreneurship di Surabaya. Menggunakan pendekatan kualitatif deskriptif dengan lima orang informan pelaku usaha perempuan, penelitian ini mengeksplorasi bagaimana prinsip syariah diimplementasikan dalam kegiatan kewirausahaan, serta dampaknya terhadap keberlanjutan usaha dan peningkatan kesejahteraan. Hasil penelitian menunjukkan bahwa para pelaku usaha secara konsisten menerapkan nilai-nilai ekonomi Islam, terutama larangan riba, kejujuran, amanah, dan tanggung jawab sosial melalui praktik zakat, infaq, dan sedekah. Mayoritas informan (80%) menggunakan pembiayaan bebas bunga, sementara 65% secara rutin menyalurkan zakat/infaq dari laba usahanya. Praktik kewirausahaan yang dijalankan juga mengintegrasikan aspek keberlanjutan lingkungan, sosial, dan ekonomi, seperti pemanfaatan bahan ramah lingkungan (70%) serta pemberdayaan tenaga kerja perempuan lokal (55%). Integrasi nilai Islam dan prinsip keberlanjutan ini berkontribusi pada peningkatan pendapatan keluarga sebesar 25–40% dalam dua tahun terakhir, peningkatan kemandirian finansial, serta tumbuhnya rasa percaya diri, dengan 75% informan melaporkan peningkatan kemampuan dalam pengambilan keputusan ekonomi keluarga. Penelitian ini juga menemukan bahwa dukungan komunitas bisnis syariah, pelatihan kewirausahaan, dan pemanfaatan pasar digital turut memperkuat kapasitas usaha, di mana 60% informan terlibat dalam komunitas bisnis syariah dan 50% sudah memasarkan produk secara online. Namun demikian, tantangan tetap muncul dalam bentuk keterbatasan akses pembiayaan syariah mikro (40%), rendahnya literasi digital (35%), serta tingginya persaingan pasar. Secara keseluruhan, penelitian ini menegaskan bahwa integrasi nilai ekonomi Islam dapat menjadi strategi efektif dalam penguatan pemberdayaan ekonomi perempuan dan pembangunan kewirausahaan berkelanjutan di Surabaya