Vol. 14 No. 1 (2025): April

This issue has been available online since March for the regular issue of April 2025. All articles in this issue were authored/co-authored by 72 authors from 7 countries of origin (United Kingdom, China, Saudi Arabia, Nigeria, Iraq, Malaysia, and Indonesia)

DOI: https://doi.org/10.54471/iqtishoduna.v14i1

Published: 2025-04-11

Artikel

Enhancing Economic Empowerment through Productive Zakat: A Case Study of Coastal Communities Cak Kaji Program by BAZNAS, Indonesia

Moh. Ah. Subhan ZA, Universitas Islam Lamongan, Indonesia

Miftahal Anjar Wirasabda, Universitas Islam Lamongan, Indonesia

Siti Marpuah, Universiti Tun Hussein Onn Malaysia, Malaysia

Iskandar Ritonga, Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

1-16

DOI : 10.54471/iqtishoduna.v14i1.2919 , Abstract views: 398 , Downloads : 292
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مصلحة مرسلة: نهج بديل للبنوك الإسلامية في معالجة أزمة اللاجئين الروهينجا في آتشه Maslahah Mursalah: An Alternative Approach for Islamic Banks to Addressing the Rohingya Refugee Crisis in Aceh, Indonesia

Munawar Jailani, Institut Agama Islam Negeri Lhokseumawe, Indonesia

Ousmane Salifou Abdou, Islamic University of Minnesota, United States

Danial, Institut Agama Islam Negeri Lhokseumawe, Indonesia

Dicky Armanda, Institut Agama Islam Negeri Lhokseumawe, Indonesia

Andi Mardika, Institut Agama Islam Negeri Lhokseumawe, Indonesia

Mohamad Zaim Isamail, Universiti Teknologi MARA, Malaysia

17-32

DOI : 10.54471/iqtishoduna.v14i1.2856 , Abstract views: 192 , Downloads : 71
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Sustainability Activities Disclosure and The Financial Performance: Study of Sharia Compliance Company in Indonesia

Novi Puspitasari, Universitas Jember, Indonesia

Hanif Fauziyah, Universitas Jember, Indonesia

Norazlin binti Ab Azis, Universiti Malaya, Malaysia

Tatok Endhiarto, Universitas Jember, Indonesia

33-50

DOI : 10.54471/iqtishoduna.v14i1.3098 , Abstract views: 220 , Downloads : 127
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Reconstruction of Sharia Supervisor Frameworks in Islamic Banking: Strengthening to Enforcement Sharia Compliance

Muhammad Syarif Hidayatullah, Universitas Islam Negeri Antasari Banjarmasin, Indonesia

Fathurrahman Azhari, Universitas Islam Negeri Antasari Banjarmasin, Indonesia

Mahmud Yusuf, Universitas Islam Negeri Antasari Banjarmasin, Indonesia

Aliyu Dahiru Muhammad, Bayero University Kano, Nigeria, Nigeria

51-64

DOI : 10.54471/iqtishoduna.v14i1.2729 , Abstract views: 213 , Downloads : 113
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Sustainable Consumer Behavior of Halal Cosmetics in Indonesia E-Commerce: A Maslahah-Based Approach

Muhammad Salman Al Farisi, Sekolah Tinggi Ekonomi Bisnis Syariah Bina Mandiri Bogor, Indonesia

Syamsul Anwar, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia

Slamet Haryono, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia

Hariyaty Ab Wahid, Sultan Idris Education University, Malaysia

65-84

DOI : 10.54471/iqtishoduna.v14i1.2674 , Abstract views: 275 , Downloads : 263
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The Development of Halal Value Chain Based on a City in Indonesia

Sochimin, Universitas Islam Negeri Prof. KH. Saifuddin Zuhri Purwokerto, Indonesia

Muhammad Wildan, Universitas Islam Negeri Prof. KH. Saifuddin Zuhri Purwokerto, Indonesia

Ahmad Dahlan, Universitas Islam Negeri Prof. KH. Saifuddin Zuhri Purwokerto, Indonesia

Naerul Edwin Kiky Aprianto, Universitas Islam Negeri Prof. KH. Saifuddin Zuhri Purwokerto, Indonesia

Muhammad Sirajuddin Qahtan Hamdan, Baghdad University, Iraq

85-100

DOI : 10.54471/iqtishoduna.v14i1.3205 , Abstract views: 253 , Downloads : 180
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إدارة الوقف الزراعي لمعهد دار السلام كونتور بعقد الإجارة والمزارعة على تحليل سواوت The Management of Waqf Fields at Pondok Modern Darussalam Gontor (PMDG) Based on Ijarah and Muzara’ah Contract: SWOT Analysis

Mulyono Jamal, Universitas Darussalam Gontor, Indonesia

Hendri Setiyo Wibowo, Universitas Darussalam Gontor, Indonesia

Khurun'in Zahro', Universitas Darussalam Gontor, Indonesia

Eko Nur Cahyo, Coventry University, United Kingdom

101-124

DOI : 10.54471/iqtishoduna.v14i1.2617 , Abstract views: 216 , Downloads : 72
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Employee Engagement and Performance: The Role of Religious-Centric Organizational Commitment in Islamic Private Higher Education Institutions, Indonesia

Hery Syahrial, Universitas Islam Negeri Sumatera Utara Medan, Universitas Medan Area, Indonesia

Muhammad Ramadhan, Universitas Islam Negeri Sumatera Utara Medan, Indonesia

Sri Sudiarti, Universitas Islam Negeri Sumatera Utara Medan, Indonesia

125-144

DOI : 10.54471/iqtishoduna.v14i1.2951 , Abstract views: 227 , Downloads : 18
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Innovating Halal Assurance in Individual Broiler Chicken Slaughterhouses: A Model for Ethical and Decentralized Meat Processing

Dina Lusianti, Universitas Muria Kudus, Indonesia

Rozaq Muhammad Yasin, Universitas Muria Kudus, Indonesia

Ahmad Nilnal Munachifdlil 'Ula, Universitas Muria Kudus, Indonesia

145-166

DOI : 10.54471/iqtishoduna.v14i1.2597 , Abstract views: 276 , Downloads : 130
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The Meaning of Time-Driven Activity-Based Costing in Islamic Banking Products: A Phenomenological Study of Tawhid

Lince Bulutoding, Universitas Islam Negeri Alauddin Makassar, Indonesia

Azizah binti Saban, MILA International University, Malaysia

Supriadi, Universitas Islam Negeri Alauddin Makassar, Indonesia

Namla Elfa Syariati, Universitas Islam Negeri Alauddin Makassar, Indonesia

Wilhalminus Sombolayuk, Universitas Atma Jaya Makassar, Indonesia

Mustakim Muchlish, Universitas Islam Negeri Alauddin Makassar, Indonesia

Nur Rahma Sari, Universitas Islam Negeri Alauddin Makassar, Indonesia

167-182

DOI : 10.54471/iqtishoduna.v14i1.3457 , Abstract views: 206 , Downloads : 85
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Sustainability Disclosure Strategy Report of Companies Registered as Sharia Issuers in North Sumatra Province, Indonesia

Isra Hayati, Universitas Islam Negeri Sumatera Utara, Indonesia

Asmuni, Universitas Islam Negeri Sumatera Utara, Indonesia

183-196

DOI : 10.54471/iqtishoduna.v14i1.2893 , Abstract views: 170 , Downloads : 68
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Islamic Microfinance Institutions Performance Evaluation Model Based on Mobadala Conception, Gender Equity, and Social Inclusion

Faiqul Hazmi, Universitas Islam Nahdlatul Ulama Jepara, Indonesia

Cahyaning Budi Utami, Universitas Islam Nahdlatul Ulama Jepara, Indonesia

Munasir, Universitas Islam Nahdlatul Ulama Jepara, Indonesia

Houda Chouarfa, Chang`an University, China

197-216

DOI : 10.54471/iqtishoduna.v14i1.2916 , Abstract views: 191 , Downloads : 73
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Does the Sharia Supervisory Board Contribute to the Vousinas Model of Fraud Detection?

Annastasya Rizqi Arifia, Universitas Muhammadiyah Surakarta, Indonesia

Zulfikar, Universitas Muhammadiyah Surakarta, Indonesia

Banu Witono, Universitas Muhammadiyah Surakarta, Indonesia

217-244

DOI : 10.54471/iqtishoduna.v14i1.2897 , Abstract views: 175 , Downloads : 87
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Critical Study of Bank Interest Using Double Movement Hermeneutics from the Perspective of Fazlur Rahman

Ana Zahrotun Nihayah, Universitas Islam Negeri Walisongo Semarang, Indonesia

Musahadi, Universitas Islam Negeri Walisongo Semarang, Indonesia

Muhlis, Universitas Islam Negeri Walisongo Semarang, Indonesia

Lathif Hanafir Rifqi, Universitas Islam Negeri Walisongo Semarang, Indonesia

245-260

DOI : 10.54471/iqtishoduna.v14i1.2852 , Abstract views: 156 , Downloads : 64
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Optimizing Zakat Potential Management to Achieve SDGs: Case in BAZNAS of North Sumatera, Indonesia

M. Ridwan Umar, Universitas Islam Negeri Sumatera Utara, Indonesia

Muhammad Syahbudi, Universitas Islam Negeri Sumatera Utara, Indonesia

Sri Rahayu, Universitas Islam Sumatera Utara, Indonesia

Venny Fraya Hartini, Universitas Dharma Agung Medan, Indonesia

Reza Nurul Ichsan, Universitas Pembinaan Masyarakat Indonesia Medan, Indonesia

261-286

DOI : 10.54471/iqtishoduna.v14i1.3425 , Abstract views: 191 , Downloads : 82
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Hedging from the Perspective of Maqasid Shariah

Hernawaty, Universitas Islam Negeri Sumatera Utara, Indonesia

Nurhayati, Universitas Islam Negeri Sumatera Utara, Indonesia

Isnaini Harahap, Universitas Islam Negeri Sumatera Utara, Indonesia

287-300

DOI : 10.54471/iqtishoduna.v14i1.3445 , Abstract views: 204 , Downloads : 103
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Circular Causation Model: Intellectual Capital, Islamic Financial Risk, And Islamic Financial Performance Relationship At Islamic Commercial Banks

Azwirman, Universitas Islam Riau, Indonesia

Inten Meutia, Universitas Sriwijaya, Indonesia

Novriadi, Universitas Islam Riau, Indonesia

Zulnaidi Yaacob, Universiti Sains Malaysia, Malaysia

301-316

DOI : 10.54471/iqtishoduna.v14i1.3146 , Abstract views: 186 , Downloads : 76
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Cashless Muslim Society Transformation Strategy

Ramadhan Harahap, Universitas Islam Negeri Sumatera Utara, Indonesia

Andri Soemitra, Universitas Islam Negeri Sumatera Utara, Indonesia

Muhammad Ridwan, Universitas Islam Negeri Sumatera Utara, Indonesia

317-332

DOI : 10.54471/iqtishoduna.v14i1.2873 , Abstract views: 150 , Downloads : 72
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Revitalizing Zakat in the Digital Economy: Toward a More Transparent and Accountable Islamic Social Financing Framework

Muhammad Majduddin, Postgraduate Program in Islamic Economics, Universtas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia

Muhammad Nadjib, Bachelor of Islamic Economics study programs Universitas Islam Kyai Abdullah Fakih, Gresik, Indonesia, Indonesia

Nur Asnawi, Postgraduate Program in Islamic Economics, Universtas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia

Muhammad Farid, Bachelor of Islamic Economics study programs, Universitas Islam Syarifuddin Lumajang, Indonesia

Nevi Danila, Department of Finance, College of Business Administration Saudi Arabia, Saudi Arabia

333-356

DOI : 10.54471/iqtishoduna.v14i1.2465 , Abstract views: 201 , Downloads : 138
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Advancing Sustainable Economic Empowerment in Pesantren by Community-Based Development Theory

Abdul Muiz, Universitas Kiai Haji Achmad Siddiq Jember, Indonesia

Siti Qurratul Aini, Universitas Kiai Haji Achmad Siddiq Jember, Indonesia

Mohd Shahid Bin Mohd Noh , University of Malaya, Malaysia

357-368

DOI : 10.54471/iqtishoduna.v14i1.1803 , Abstract views: 158 , Downloads : 50
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Acceptance rate	: 36%
Submission to 1st decision	: 28 days
Submission to acceptance	: 50 days
Acceptance to publication	: 20 days
Note: The time here is an average.