DOI: https://doi.org/10.15642/elqist.elqist.v15i2

Published: 10/30/2025

Articles

Islamic Jurisprudential Approaches to Pesantren Financial Reporting

Constructing a Framework for Legalized Accounting Practices

M. Luthfillah Habibi(1), Moch Mahsun(2), Nur Asnawi(3), Yuniarti Hidayah Suyoso Putra(4), Sirajul Arifin(5),

(1) UIN Sunan Ampel Surabaya | UIN Maulana Malik Ibrahim Malang, Indonesia
(2) Universitas Islam Syarifuddin Lumajang, Indonesia
(3) UIN Maulana Malik Ibrahim Malang, Indonesia
(4) UIN Maulana Malik Ibrahim Malang, Indonesia
(5) UIN Sunan Ampel Surabaya, Indonesia

Page: 100-126

PDF
DOI : 10.15642/elqist.2025.15.2.100-126 , Abstract views: 2 PDF Downloads : 4

Cybersecurity Behavior as a Reflection of Ḥifẓ al-Māl in Islamic Banking

A Behavioral Model Based on Protection Motivation Theory

Muhammad Wandisyah R Hutagalung(1), Saparuddin Siregar(2), Mhd. Furqan(3), Ismail Pulungan(4), Furkan Elce(5),

(1) UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia
(2) UIN Sumatera Utara Medan, Indonesia
(3) UIN Sumatera Utara Medan, Indonesia
(4) UIN Sunan Kalijaga Yogyakarta, Indonesia
(5) Istanbul University, Turkey

Page: 127-153

PDF
DOI : 10.15642/elqist.2025.15.2.127-153 , Abstract views: 1 PDF Downloads : 5

Optimizing Mosque-Based Cash Waqf for Real Sector Empowerment

Evidence from Medan, Indonesia

M. Iqbal(1), Muhammad Syukri Albani Nasution(2), Yenni Samri Juliati Nasution(3),

(1) UIN Sumatera Utara Medan, Indonesia
(2) UIN Sumatera Utara Medan, Indonesia
(3) UIN Sumatera Utara Medan, Indonesia

Page: 154-177

PDF
DOI : 10.15642/elqist.2025.15.2.154-177 , Abstract views: 2 PDF Downloads : 3

How Culture Transforms Government Aid

Evidence From Sumbawa Regency, Indonesia

Fitriah Permata Cita(1), Diana Zuhroh(2), Harsono(3),

(1) Universitas Merdeka Malang, Indonesia
(2) Universitas Merdeka Malang, Indonesia
(3) Universitas Merdeka Malang, Indonesia

Page: 178-195

PDF
DOI : 10.15642/elqist.2025.15.2.178-195 , Abstract views: 3 PDF Downloads : 0

Semi-Free Buffet Stalls in East Java

An Islamic Economic Analysis of Food Security and Cultural Poverty Risk

Muhammad Sulaiman Hasyim(1), Abdul Kadir Riyadi(2), Mamik Syafa'ah(3),

(1) UIN Sunan Ampel Surabaya, Indonesia
(2) UIN Sunan Ampel Surabaya, Indonesia
(3) Balai Diklat Keagamaan Surabaya, Indonesia

Page: 196-215

PDF
DOI : 10.15642/elqist.2025.15.2.196-215 , Abstract views: 4 PDF Downloads : 4

Impact of Assets and Sales on The Capital Development of Islamic Boarding School Cooperatives

Lantip Susilowati(1), M. Nanang Febrianto(2), Lisa Yuni Lestari(3), Muhammad Khoirul Malik(4),

(1) UIN Sayyid Ali Rahmatullah Tulungagung, Indonesia
(2) UIN Sayyid Ali Rahmatullah Tulungagung, Indonesia
(3) UIN Sayyid Ali Rahmatullah Tulungagung, Indonesia
(4) Universität Leipzig , Germany

Page: 216-230

PDF
DOI : 10.15642/elqist.2025.15.2.216-231 , Abstract views: 2 PDF Downloads : 0

Islamic Financial Behavior

The Influence of Lifestyle, Financial Learning, and Family Financial Education on the Sharia Financial Literacy of Muslim Students at Lambung Mangkurat University

Aulia Rahmiyatul Azma(1), Alfian Misran(2), Muhammad Nordiansyah(3),

(1) Universitas Lambung Mangkurat, Indonesia
(2) Universitas Lambung Mangkurat, Indonesia
(3) Universitas Lambung Mangkurat, Indonesia

Page: 231-248

PDF
DOI : 10.15642/elqist.2025.15.2.231-248 , Abstract views: 0 PDF Downloads : 0