Iqtishoduna: Jurnal Ekonomi Islam
The focus of the Journal of Syari'ah Economics and Islamic Business all aspects of scientific discussions about Islamic Economics, Syari'ah Banking and Islamic Economic Management ideas covering: 1) research article, 2) conceptual idea, 3) review of the literature, and 4) practical experience.
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<![CDATA[Performance Measurement of Sharia Commercial Banks through Islamicity Performance Index and Sharia Maqashid Index ]]>
<![CDATA[M. Rafid Marwal]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.1794
<![CDATA[Calculation of financial ratios is carried out to show the quality of the banks’ financial performance. The objective of this research was to analyze the performance of Islamic commercial banks based on the Islamicity performance index and Maqashid sharia. The research method used was a mixed-method, which combined quantitative and qualitative methods with the research object of Islamic commercial banks registered at the financial services authority. The sampling technique used purposive sampling, with a total of six samples. The results showed that based on the Islamic performance index, BNI Syariah and BRI Syariah had good performance, while Bank Mandiri Syariah, Bank Panin Dubai Syariah, Bank Muamalat Indonesia and BCA Syariah had very good performance; maqashid sharia index, Bank BNI Syariah, BRI Syariah, Bank Mandiri Syariah and Bank Panin Dubai Syariah had good performance, while Bank Muamalat Indonesia and BCA Syariah had very good performance; islamicity performance index and maqashid sharia index, Bank BNI Syariah, BRI Syariah, Bank Mandiri Syariah and Bank Panin Dubai Syariah had good performance while Bank Muamalat Indonesia and BCA Syariah had very good performance.]]>
<![CDATA[Muzara'ah Contract Agricultural Accounting Model ]]>
<![CDATA[Alifi Tria Susanti]]>;
<![CDATA[Ahmad Roziq]]>;
<![CDATA[Whedy Prasetyo]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.1830
<![CDATA[Profit sharing in the agricultural sector has been known for a long time, so it applies from generation to generation. Profit sharing is found in several areas, including Lumajang Regency, Tekung District which according to statistical data has a land area of 1,878.34 hectares and the majority of commodities are rice plants up to 4,342 hectares, but the number of profit sharing practices is not matched by regulations on accounting required by owners and land managers in being responsible for the distribution of business results. The purpose of this study is to analyze the agricultural production sharing system for the muzara'ah contract and produce an accounting model for the muzara'ah contract. The research method uses qualitative methods in general and phenomenology in particular. The results of this study prove that the practice of profit sharing practiced by the owners and managers of rice fields is a muzara'ah contract whose recording is done by simple recording. The accounting model produced in this study is an income statement, cash flow and profit sharing principle in accordance with the acknowledgment and muzara'ah contract.]]>
<![CDATA[Review of Maqasid Syariah on Reto Tuo as A Waqf Member In Bengkulu, Indonesia ]]>
<![CDATA[Desi Isnaini]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.1914
<![CDATA[This study aims to analyze the implementation of reto tuo as an expert waqf in Bengkulu Province in the maqasid sharia review. This research is a qualitative research that is descriptive analytic because this research describes the application of expert waqf in Bengkulu Province. The data used in this study were obtained directly from interviews conducted with families who carry out ahl waqf, heirs who are managed by expert waqf, as well as community leaders in Bengkulu Province. In this study, the researcher used the maqāṣid asy-syarīah theory of Imam asy-Syȃtibî to see how Islamic law views the practice of Reto tuo as an expert waqf within the framework of maqāṣid asy-syarīah Imam asy-Sytibî, especially on the concept of the objectives of the Shari'a on guarding and protecting against five main elements, namely religion, soul, mind, descent and property. The results showed that the practice of Reto Tuo can be categorized as expert waqf, this is in accordance with the definition of waqf experts that the assets or benefits that are waqf (waqif) to the recipients of waqf (mauquf 'alaih) are waqif descent which is intended for virtue. In this context, it can be seen that the practice of Reto tuo has attempted to maintain the continuity of the assets owned by the family which are managed by their parents, with the hope that the maintenance of these assets can be used by the family when their parents have died. The care of family assets is the key to ensuring the continuity of family life as well as protection of the human soul in the family individually.]]>
<![CDATA[Islamic Entrepreneurship Research Since 1990: A Systematic Literature Review ]]>
<![CDATA[Ahmad Rafiki]]>;
<![CDATA[Sutan Emir Hidayat]]>;
<![CDATA[AlFatih Gessan Pananjung]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2086
<![CDATA[This study aimed to explore the progress of the Islamic entrepreneurship literature by examining the various thematic research areas and try to draw a map on Islamic entrepreneurship through a systematic review. There are 274 documents revealed from the reputable database called Scopus since 1990. This paper also includes the conceptual framework and discussion on important things related to the Islamic entrepreneurship. This study finds the root and details information on the Islamic entrepreneurship researches which had been done in more than 30 years as well as the issues related to the Islamic entrepreneurship. It also finds the data on the prominent authors, reputable journals, productive institutions, and supportive countries on the Islamic entrepreneurship studies. Despite having limitations, one of them is relying on one database (Scopus), it still gives huge information on the Islamic entrepreneurship research. A comprehensive insights and pictures would be benefited the researchers, academicians and practitioners able to formulate any crucial plans and strategies related to the research on Islamic entrepreneurship.]]>
<![CDATA[Measuring Financial Distress of Islamic Banks Under Pandemic and Its Determinants: Random Effect Approach ]]>
<![CDATA[Siti Amaroh]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2092
<![CDATA[This study objectives to measure banks’ financial distress level and test whether fundamental factors and COVID-19 affect the banks' financial conditions. The data were sourced from the Islamic banks’ quarterly financial reports in Indonesia for 2019.1 to 2021.1 to find out a financial conditions before and during the pandemic. Testing was done through a panel data regression test. The random effect model was obtained as the best model for this research after going through several stages of model selection tests. Meanwhile, this study produced several essential findings for adding to the empirical research repertoire during the pandemic. First, the Altman Z-Score test's results varied from distress, a gray area, and safe from ten Islamic banks studied. Second, after several testing stages, it was found that capital adequacy, profitability, and financing proportion positively affected financial conditions, while COVID-19 did not affect the Islamic banks’ financial conditions. These findings showed that Islamic banks in Indonesia are stable during the pandemic for the short-term, however, for the long-term impact requires more observations.]]>
<![CDATA[Can Perceived Usefulness and Online Experiences Affect ShopeePay Fintech Usage by Millennial Muslims? ]]>
<![CDATA[Helti Nur Aisyiah]]>;
<![CDATA[Septi Kurnia Prastiwi]]>;
<![CDATA[Asep Maulana Rohimat]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2146
<![CDATA[Financial Technology (Fintech) has been embedded in the community, especially to support their economic activities. The fintech usage provides convenience, so that users are increasingly widespread. This study aims to determine the effect of perceived usefulness and online experiences on the fintech usage with trust as a mediating variable. This study used a quantitative approach by distributing questionnaires to 102 millennial Muslims in Solo Raya. Questionnaires filled out by participants were processed using the IBM SPSS Statistics Version 26. The results showed that perceived usefulness had an effect on fintech usage, while online experiences had no effect on fintech usage. Among perceived usefulness, online experiences, and fintage usage, there was trust. However, trust could not mediate between perceived usefulness and online experiences on the fintech usage. This research will contribute to fintech developers in managing their technology by taking into account perceived usefulness, online experiences, and trust factors.]]>
<![CDATA[The Effect of Compensation on Employee Performance is mediated by Job Satisfaction ]]>
<![CDATA[Emiliana Sri Pudjiarti]]>;
<![CDATA[Murdiansyah Herman]]>;
<![CDATA[Deewar Mahesa]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2180
<![CDATA[The goal of this study is to see if there is an effect of compensation on job satisfaction that is mediated by job satisfaction. The subject of study at PT FMG Semarang. The study was carried out using quantitative methods and the SEM Smart PLS software as an analysis tool. The total number of samples obtained by using a random sampling technique and the Slovin formula was 99. The data was collected by filling out online surveys with Google Forms. The R-square test, Bootstrapping, Path Coefficient, and Specific indirect effects are the data analysis methods used. According to the findings of this study, compensation has an effect on employee performance, compensation has a positive and significant effect on job satisfaction, job satisfaction affects employee performance, and job satisfaction is capable of improving employee performance.]]>
<![CDATA[Information Literacy Against Interest in Making Online Loans With Ease of Use as a Moderating Variable for Muslim Entrepreneurs in Indonesia ]]>
<![CDATA[Uke Prajogo]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2269
<![CDATA[This study aims to analyze and prove the effect of information literacy variables on interest in making online loans with perceived ease of use as a moderating variable. The results of this study are expected to be useful and contribute to technology-based financial services, especially in peer-to-peer lending in order to provide safe and good quality services for the community. The object of this research is Indonesia a students who are members of ABM Preneur. The data used in this study is primary data, which was obtained through the distribution of online questionnaires. The sampling method was stratified purposive random sampling. The results showed that information literacy had a negative and partially insignificant effect]]>
<![CDATA[Analysis of Promotional Media Selection Based on Modified Analytical Hierarchy Process (AHP) to Increase Halal Products Sales Volume ]]>
<![CDATA[Mardiana Andarwati]]>;
<![CDATA[Galandaru Swalaganata]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2270
<![CDATA[This study identified promotional media that used Analytical Hierarchy Process (AHP) in previous experiments. The data collection process used to carry out this study presented considerable challenges. This was due to the extensive questionnaire data obtained from MSMEs in halal products. Therefore, a binary rating system was employed to simplify the questionnaire, with 1 and 0 assigned to consideration and contempt, respectively. The EPIC model, which contained four distinct dimensions, was used to produce valuable indicators and allowed measurements within each EPIC dimension. The main focus of this study was the development of AHP modifications that are showed in the calculation of pairwise comparison matrices. The data collection process was much easier and faster because the questionnaire was simple and only took less than 2 minutes. The result showed that social media can effectively substitute traditional advertising in the scenarios mentioned. The most popular alternative for promotion for MSMEs is social media (36%), followed by search engines (30%) and products collaboration (13%).]]>
<![CDATA[Agency Problem Handling Strategy in Shariah Bank ]]>
<![CDATA[Rahmayati Rahmayati]]>;
<![CDATA[Khairunnisa Khairunnisa]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2272
<![CDATA[In the period 2018 - 2020 there were 21, 8 and 26 findings of internal fraud cases at Bank Muamalat in the GCG report. Meanwhile, in BNI Syariah there are 8 to 9 findings of internal fraud contained on the official BNI Syariah website. Sharia Bank is a banking institution that is carried out based on sharia principles. Therefore, this study outlines various problems that may cause agency problems in Islamic banks. This research uses ANP research methods to describe problems and find solutions related to Agency Problems in Islamic Banking. The main problem causing the Agency Problem is the lack of supervision on the profit-sharing financing mechanism, in line with the priority of solutions related to agency problems, namely routine supervision related to financing that has been distributed. This result was agreed upon by the speakers with a rater agreement value of W = 0.24.]]>
