Borneo Islamic Finance and Economics Journal

Sharia Entrepreneurship based on Tourism: a Study of Coastal Area Economic Development in Tanjung Sampang Village

Sugianto Sugianto — 2025-12-29

The Sea Pick tradition in Tanjung Village, Sampang, is an annual ritual steeped in social, religious, and cultural values. Over time, this tradition has undergone changes, incorporating entertainment elements such as musical performances, decorated boat races, and food bazaars, while maintaining its sacred values and core rituals. These changes aim to attract tourists while also increasing public understanding of the importance of preserving traditions. The impact of this transformation is evident economically, with coastal communities gaining new business opportunities through fish sales, culinary specialties, and transportation services, thus contributing to the tradition's role in supporting a sustainable local economy. Socially and culturally, Sea Pick strengthens community identity, fosters solidarity among residents, and fosters cultural education for the younger generation. However, some traditional leaders are concerned about the erosion of sacred values due to the dominance of entertainment. This study emphasizes that Sea Pick can serve as a model for integrating cultural preservation, economic development, and social education in coastal communities..

Implementation of the Village Zakat Index in the Moncongloe Lappara Village Community, Moncongloe District, Maros Regency

Ummy Aisyah Arsyad — 2025-12-29

This Study aims to determine the priority scale regarding the eligibility of Moncongloe Lappara village to receive zakat funds. This study uses a mixed method research approach, which combines qualitative and quantitative methods. Quantitative data was obtained through IDZ measurements based on five main dimensions: economy, education, health, social, and da'wah, while qualitative data was collected through in-depth interviews and direct observation of the social conditions of the community.The IDZ calculation results obtained by the researcher in Moncongloe Lappara Village were 0.57, which is classified as “fairly good.” The details of each dimension index are as follows: the economic dimension scored 0.38. The health dimension scored 0.67, the education dimension scored 0.75, the social dimension scored 0.60, and the da'wah dimension scored 0.54. This shows that Moncongloe Lappara Village can be considered or has the opportunity to receive assistance from zakat funds, especially to improve the welfare of villagers in terms of economy. The main program recommendations prioritized for implementation in the Moncongloe Lappara Village community are the establishment of an integrated creative industry community, the provision of a flea market, the provision of a sharia cooperative or other types of financial institutions, assistance, and financing for MSMEs.

Regulation Of Cryptocurrency In Indonesia: An Integrative Approach Between Positive Law And Islamic Law For Risk Mitigation

Ahmad Azim Aufaq — 2026-01-09

Cryptocurrency in Indonesia faces complex regulatory challenges, given its legal status as a digital asset but its illegality as a means of payment. This legal uncertainty is exacerbated by the incompatibility of cryptocurrency practices with Sharia principles, particularly due to elements of gharar (uncertainty) and maysir (gambling), which are prohibited in Islamic law. This study aims to examine cryptocurrency regulation through an approach that integrates positive law and Islamic law, while formulating a risk mitigation model to ensure compliance with both legal systems. Employing normative legal methods and a juridical-philosophical approach, this research identifies the existing legal dualism and proposes the "Hybrid Regulatory Compliance" model, which integrates the legal certainty principles of positive law with the maslahah (public interest) of Islamic law. This approach is expected to create a more ethical and stable cryptocurrency ecosystem, thereby enhancing the trust of Muslim investors in Indonesia. The developed model also offers practical solutions for regulators and stakeholders to harmonize cryptocurrency regulations with Sharia principles comprehensively.

The Effect Of Halal Label, Islamic Branding And Product Quality On The Decision To Purchase Pepsodent Siwak By Students Of State Islamic University Of Sultan Aji Muhammad Idris Samarinda

Al Hasrajun — 2026-01-26

The increasing awareness of halal lifestyle among Indonesian consumers has led to a growing demand for halal-certified personal care products. This phenomenon sparked the researcher’s interest in examining the factors that influence consumer behavior in this segment. This study analyzes the influence of Halal Labels, Islamic Branding, and Product Quality on the Purchase Decision of Pepsodent Siwak among students of UIN Sultan Aji Muhammad Idris Samarinda. Using a quantitative approach with multiple linear regression, the research involved 100 respondents from the 2020–2023 cohorts selected through simple random sampling. Data were collected via questionnaires and supporting literature, and analyzed using SPSS 26 through instrument testing, classical assumption testing, and hypothesis testing. The results indicate that the Halal Label does not have a significant effect on purchase decisions (sig. 0.334 > 0.10), while Islamic Branding (sig. 0.04 < 0.10) and Product Quality (sig. 0.00 < 0.10) have a significant partial effect. Simultaneously, the three variables have a significant effect (F-value 78.546, sig. 0.00 < 0.10) with an R² value of 0.697, meaning that 69.7% of the variation in purchase decisions is explained by the model.

Islamic Human Capital Management and Compensation as Drivers of Employee Productivity: Insights from a Small Service Enterprise in Indonesia

Ahmad Syarif — 2026-01-26

The disparity in employee productivity among organizations within the same industry has necessitated advancements in human resource management. Consequently, Islamic Human Capital management emerges as a practical approach to enhance staff productivity. This research, conducted at Istana Laundry Samarinda, aims to provide insights into how Islamic Human Capital management and remuneration influence staff productivity, offering valuable guidance for HR strategies. The study employed quantitative methodologies with a sample of 65 employees. A Likert-scale questionnaire was used as the instrument. Multiple linear regression analysis was utilized as one of the analytical strategies. The findings suggest that Islamic Human Capital management enhances employee productivity, whereas remuneration does not. Based on these results, it is recommended that Istana Laundry improve its Islamic Human Capital management and evaluate its compensation system to boost employee productivity.