EKSYDA: Jurnal Studi Ekonomi Syariah

Analisis Efektivitas, Efisiensi, Dan Pertumbuhan Alokasi Dana Desa Dalam Perspektif Ekonomi Syariah: Studi Pada Desa Panaragan Jaya Utama

Supriyanto — 2026-06-30

This study aims to analyze the effectiveness, efficiency, and growth of Village Fund Allocation (VFA) in Panaragan Jaya Utama Village, Tulang Bawang Tengah District, from the perspective of Islamic economics. A descriptive quantitative approach was employed using Village Fund Allocation budget and realization data from 2022 to 2025, supported by documentation, observation, and interviews. Data were analyzed using effectiveness, efficiency, and growth ratios and interpreted based on the principles of Maqashid Sharia, including amanah (trustworthiness), justice, transparency, and maslahah (public welfare). The findings indicate that the effectiveness ratio ranged from 94% to 99%, categorizing Village Fund management as effective to highly effective, while the efficiency ratio reflected optimal use of public funds. However, the growth ratio fluctuated due to changes in fiscal policy. Overall, Village Fund management has generally complied with Islamic economic principles, although improvements in planning, supervision, transparency, and community economic empowerment are required to achieve sustainable village development and enhance public welfare.

Peran Kearifan Lokal Dalam Pengembangan Umkm Berbasis Budaya Untuk Mendukung Ekonomi Berkelanjutan Di Lombok Timur: Perspektif Ekonomi Syariah

Nur Fitri Eka — 2026-06-29

This study aims to synthesize existing evidence on the role of local wisdom in fostering the development of culture-based Micro, Small, and Medium Enterprises (MSMEs) in East Lombok and to develop a conceptual framework from an Islamic economics perspective. Despite the growing body of literature on local wisdom, MSME development, and the halal economy, limited studies have integrated these dimensions within a comprehensive Islamic economic framework. This study employed a PRISMA-based Systematic Literature Review (SLR) by analyzing peer-reviewed national and international journal articles published between 2021 and 2026. The review synthesizes evidence on the integration of Sasak cultural values, product innovation, cultural branding, halal value chains, and sustainable development. The findings indicate that local wisdom strengthens MSME competitiveness through three interrelated mechanisms: product differentiation based on cultural identity, the creation of halal value chains, and community-based social capital rooted in mutual cooperation (gotong royong). Cultural practices such as Pringgasela weaving, Masbagik pottery, ketak handicrafts, and the utilization of local materials function not only as cultural assets but also as ethical economic resources aligned with Islamic principles of justice, trustworthiness, public welfare (maslahah), and the objectives of maqashid al-shariah. Unlike previous studies that examine local wisdom and halal MSMEs separately, this review integrates both dimensions into a unified conceptual framework demonstrating how local wisdom promotes innovation, cultural and halal branding, sustainable competitiveness, and community welfare. The study contributes to the literature by offering an integrated Islamic economic framework for sustainable MSME development and provides policy recommendations for strengthening culture-based halal MSMEs through halal certification, digital storytelling, and multi-stakeholder collaboration.

Falah Sebagai Episentrum Pembangunan Ekonomi: Studi Komparatif Pemikiran Ekonomi Islam M. Umer Chapra Dan Mozer Kahf Dalam Peta Diskursus Kontemporer

Laili Isnaini — 2026-06-29

The absence of a single definition of Islamic economics invites scholarly comparison that clarifies the nature of the discipline; yet a systematic comparative study of M. Umer Chapra and Monzer Kahf using falah as the analytical axis within the contemporary discourse map (1984–2018) remains scarce. A qualitative library research approach was adopted; primary data consisted of both scholars’ works, while secondary data comprised journal articles and books, analysed through content analysis and thematic comparison with source triangulation. Within Furqani’s (2018) typology, Chapra represents a goal-oriented definition grounded in a holistic maqashid al-shariah framework, while Kahf represents a Khaldunian-universal approach positioning Islamic economics as a sub-branch of economics. Both converge on falah and socio-economic justice as ultimate ends, yet differ methodologically: Chapra employs four-step pluralism with a two-layer filter, whereas Kahf applies takhliyah-tahliyah and a firm distinction between axioms and analytical tools. Their differences are complementary Chapra’s maqashid framework provides normative direction, while Kahf’s social-finance instruments furnish the mechanisms for realising it. Contributions: This study offers a synthetic framework bridging philosophical-normative and functional-operational dimensions, relevant for developing maqashid-based development indicators and optimising zakat and productive waqf instruments in Indonesia.

Efektivitas Pengelolaan Pertanian Hortikultura Melalui Sistem Greenhouse Perspektif Maqashid Syariah (Studi Kasus Di Kabupaten Lampung Timur)

Joko Prayitno — 2026-06-30

This study aims to analyze the effectiveness of horticultural farming management through the modernization of greenhouse systems in melon farming in East Lampung Regency from the perspective of maqashid sharia. This research is motivated by the limited number of studies integrating the effectiveness of greenhouse systems with the values of maqashid sharia, highlighting the need for a more comprehensive evaluation framework. The novelty of this study lies in integrating greenhouse system effectiveness with the maqashid sharia perspective to evaluate sustainable agricultural development. Accordingly, the success of agricultural modernization is assessed not only through economic performance and productivity but also through the achievement of public welfare (maslahah) and farmers' well-being. This study employed a qualitative case study approach using interviews, observations, and documentation for data collection. The findings reveal that the greenhouse system is more effective than the semi-conventional method in improving productivity, cost efficiency, product quality, and farmers' welfare. Greenhouse productivity reached approximately 27–30 tons/ha, significantly higher than the 8–10 tons/ha achieved under the manual method. In addition, the greenhouse system reduced production risks and increased the market value of harvested products. These findings indicate that greenhouse farming is consistent with the principles of maslahah, justice, and sustainability embedded in maqashid sharia. Therefore, it is recommended as a modern agricultural model that promotes farmers' welfare and sustainable agricultural development.

Pengaruh Literasi Keuangan Digital Dan Inovasi Produk Terhadap Kinerja Umkm Dengan Adopsi Fintech Sebagai Variabel Mediasi

Awalia Dian Pratiwi — 2026-06-30

Background: Digital financial literacy and product innovation are crucial for Micro, Small, and Medium Enterprises (MSMEs) in the digital economy era. However, empirical studies examining the mediating role of fintech adoption in the relationship between these variables and MSME performance remain limited in Indonesia. Methods: This study employs a quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with a sample of 200 MSME actors in Indonesia who have adopted digital technology for at least one year. Results: Digital financial literacy and product innovation have a positive and significant effect on fintech adoption and MSME performance. Fintech adoption mediates the influence of digital financial literacy and product innovation on MSME performance. Conclusions: MSMEs with strong digital financial literacy and product innovation capability can enhance their performance through fintech adoption. Contributions: This research enriches the literature on digital finance and innovation with a mediation perspective that has not been extensively studied in Indonesia.

Implementasi Akuntabilitas Keuangan Dalam Penguatan Kepercayaan Donatur Di PPPA Darul Quran Jawa Timur

Maulana Farhan Kamil Kamil — 2026-06-30

Financial accountability is a fundamental element in maintaining donor trust in Islamic philanthropic institutions. As a National Zakat Management Organization (LAZNAS), PPPA Daarul Qur'an East Java is responsible for managing public funds in a transparent, accountable, and professional manner. This study aims to analyze the implementation of financial accountability and its role in strengthening donor trust at PPPA Daarul Qur'an East Java. A descriptive qualitative approach was employed, with data collected through semi-structured interviews, documentation, and a literature review. The findings indicate that financial accountability is implemented through systematic fund collection, management, and distribution, supported by regular financial reporting, transparent disclosure of information through the institution's official website and social media platforms, and field assessments to ensure that aid is distributed to eligible beneficiaries. These accountability practices have contributed to enhancing donor trust and reinforcing the institution's credibility. This study contributes to the literature on financial governance in Islamic philanthropic organizations by providing empirical evidence on the role of accountability and transparency in fostering public trust. The findings also offer practical recommendations for improving accountability and transparency in zakat fund management in Indonesia.

Halal Value Chain Sebagai Strategi Penguatan Daya Saing Industri Halal

Fitra Analia — 2026-06-30

The halal industry is experiencing rapid growth driven by rising public awareness regarding the importance of halal products and the expansion of the global halal market. However, intense competition compels business players to adopt strategies that sustainably enhance their competitiveness. One such strategy is the Halal Value Chain (HVC), an approach that integrates halal principles across all value chain activities—ranging from raw material procurement, production, storage, and distribution to product marketing. This study aims to analyze the role of the Halal Value Chain as a strategy to strengthen the competitiveness of the halal industry. A literature review utilizing a descriptive qualitative approach was employed. Data analysis was conducted using content analysis techniques. The study results indicate that implementing the Halal Value Chain enhances halal industry competitiveness by bolstering consumer trust, improving operational efficiency, expanding access to global markets, and leveraging digital technology within the halal supply chain. The integration of key HVC components—including halal certification, halal supply chains, halal logistics, and digital technology—plays a crucial role in establishing sustainable competitive advantage. Consequently, strengthening the implementation of the Halal Value Chain serves as a strategic step toward fostering a more competitive, innovative, and sustainable halal industry at both national and global levels.