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International Journal of Islamic Business and Economics (IJIBEC)

IJIBEC
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Published by Institut Agama Islam Negeri Pekalongan

ISSN : 25993216 EISSN : 2615420X DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

International Journal of Business and Islamic Economics (IJIBEC) is an international journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN IJIBEC is 2599-3216 and Online is 2615-420X. We publish original research papers, review articles and case studies focused on Islamic Bussiness and Economic as well as related topics. All papers are peer-reviewed by at least two reviewers. IJIBEC is published and printed by Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan, the journal is in collaboration with the Ikatan Ahli Ekonomi Islam Indonesia (IAEI) Komisariat IAIN Pekalongan and Masyarakat Ekonomi Syariah (MES) Pekalongan Raya.

Arjuna Subject : -

Articles 136 Documents

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The Eﬀect of Management Ownership, Institutional Ownership, Corporate Social Responsibility and Proftability to the Company’s Value Darmawan, Akhmad; Nisa, Ainun; Rejeki, Sri
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 2 NO. 2 DECEMBER 2018
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

This study is aimed to identfy the eﬀect of management ownership, insttutonal ownership, Corporate Social Responsibility (CSR), profitability to the company’s value. In this study, the company’s value is using proxy of Price Book Value (PBV). The samples were taken from 18 Goods Consumer Industry companies which are registered in the BEI on 2013-2016t. Whilst the data of the research was 72 samples and after cash-wised into 67 samples. The analysis method used for this study is multiple regression analysis. Based on this study’s result, it is resulted that the management ownership, institutional ownership, CSR, profitability is simultaneously having positive effect on the company’s value. CSR has positve eﬀect on the company’s value positvely, proftability has positve eﬀect on the company’s value signifcantly.

Altruism Models In Islamic Consumption System Muflih, Muhammad
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 2 DECEMBER 2017
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

This study succeeded in proving that altruism is an inseparable element in the Islamic consumption system because it is able to lead a consumer to the best level of godliness. Just by assuming that , the formation of satisfaction in Islamic altruism cannot be determined by one stage. It is plotted into three stages, namely: (1) compassion utility originating from the spirit of social emotion, enabling it to create as an emblem of emotional satisfaction; (2) rationalizing social-spiritual gain originating from a motivation to reach a religiously promised reward for a sacrifice made by a consumer for the poor and needy, resulting in as an indicator of a consumer’s gains; and (3) God and human relationship originating from the spirit of a consumer to always be close to God absent of reward, symbolized by . What is unique is the three forms of altruism have a one direction altruism pattern unknown to among economists and altruists. This finding is especially contributes to the Islamic Philanthropic Institution in identifying a class of altruism in Muslims. Evidently, their altruism pattern is closely attached to their consumption system.

Efficiency and Performance of Islamic Bank: Quadrant Analysis Approach Firmansyah, Irman
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 2 NO. 1 JUNE 2018
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

The purpose of this study is to analysis the level of efficiency of Islamic banks through the ratio used as a measure of operational efficiency that is the operational expense tooperational revenue, knowing the level of bank performance of the assessment in accordance with the principles of islamic bank is maqashidsharia index, and know the cluster quadrant of each syariah bank through a combination of efficiency assessment and performance of maqashidsharia. All research data is taken from the financial statements of Islamic banks in Indonesia through their respective websites. The research period is the year 2012 until 2016. The results showed that banks that are in the highest efficiency quadrant and high performance of sharia maqashidis Panin Bank of sharia. The results of this study indicate that PaninSyariah bank has successfully used operational costs to obtain high operating income, and has also succeeded in achieving good performance of sharia maqashidcompared with other Islamic banks in Indonesia.

Expanding Women’s Access To The Banking Sector Maftukhatusolikhah, Maftukhatusolikhah; Mardiyah, Siti; Litriani, Erdah; Delasmi, Sri
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 2 DECEMBER 2017
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

The increase in micro, small, and medium enterprise (UMKM) units managed by women has contributed a positive impact on reducing poverty rates. The data highlighting lack of female entrepreneurs of UMKM who used and/or are supported with financing facility from banks have led to some emerging questions to be discussed. This present study promotes significance, namely: 1) The effectiveness of financing tends to affect the banks’ performance through created demands; 2) The results of this study are expected to enhance the attention of Islamic banking to female customers by increasing the allocation of financing for those customers; 3) The further implication of these findings is the increase in national economic growth from the UMKM actuated by women; 4) The broader implication is the reduction of working women at high risks because of the conducive business climate in Indonesia with the support of the banking sector. Therefore, this quantitative research that was conducted with regression analysis focused on the internal factors to analyze perceptions, behavior, culture and social class of female customers towards the effectiveness of working capital financing at Islamic banking in Palembang. The findings revealed that the variable of perceptions gave a positive effect on the effectiveness of financing of 0.316, behavior showed a positive impact on the effectiveness of financing of 0.676, culture noted a positive influence on the effectiveness of financing of 0.346, whereas social class demonstrated a negative impact on the effectiveness of the financing of -0.14.

Protecting Batik Customers and the Existence of Pekalongan Original Batik by Augmented Reality Technology Based on Cloud Computingin Batik Label Christianto, Paminto Agung; Susanto, Eko Budi; Kurniawan, Ichwan
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 1 JUNE 2017
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

The wrong assumption stating batik printed textilebatik issimilar withoriginal batik bears a loss for batik producers, because customers tend to buy printed textilewhich are cheaper than originalones (“tulis”, “cap” or “combination” batik). The misperception used by some batik enterpreneurs who mentioned that products he sold arekinds of original batik, although theyare printed textile. It disrupts the existence of Pekalongan traditional batikas well andmany customers experience losses. This research is an effort to support Indonesian government in maintaining batik as an Indonesian cultural heritage, and Pekalongan city government in maintaining the existence of "World's city of Batik" byissuing Regional Regulation No. 6 of 2014 Pekalongan about the use of Pekalongan batik label. Through the use of augmented reality technologybased on cloud computing, it will create a "Batik Pekalongan" label which provides information about the authenticity of Pekalongan batik products through smartphones access, and convenience for Pekalongan city government or Pekalongan ASEPHI in supervising the use of the label. Therefore, it will not be misused by unscrupulous batik entrpreneurs.

The Urgency of Halal Assurance System for Product Reliability Anwar, Moch. Khoirul
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 2 NO. 2 DECEMBER 2018
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

  Indonesia is a country with world most Moslem population. Thus, among other countries participated in Islamic Konference Organization, Indonesia is the biggest on product consumption market. This huge number of Moslem is crucial to be considered in business, particularly to the reliability of food product in Indonesia. This far, halal products is attributed with a certificate of halalness established by MUI (i.e, Indonesia Ulama Committee). However, the monitoring of halal products by companies with halal certificate may not be sustainably conducted by MUI, thus it needs a company system assuring that their products are halal. This study used a qualitative approach and was a field research. As a practival resource, this study was conducted in LPPOM MUI (i..e, Department of Assessment on Foods, Drugs, and Cosmetics  by Indonesia Ulama Committee) East Java and another place related to this department. The data of this study was collected by participative observation or engaged observation and interview. Additionally, documentation in particular to the existing system of halalness by LPPOM MUI East Java was also applied. As the result, first, in order to assure the halalness of food products from halal-certified companies, it needed a Halal Assurance System. Second, this Halal Assurance System was made and applied by halal-certified companies to keep the sustainability of halalness on their products. Third, Halal Assurance System was an effort for customer satisfaction.   

The Contribution of Nusantara Moslem Local Tradition on Micro Finance Risk Management in Indonesia Hidayat, Nur
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 2 DECEMBER 2017
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

The aim of the study is to explore the local tradition in Bondowoso Pendhalungan society which bases consideration in the risk management of the micro finance sector in Bondowoso. The method of this study was qualitative research used grounded method. We collected data through participatory observation for 3 years from 2013 until early 2016, semi-structured interviews and literature studies. The results showed the gap that the banks early warning sign (EWS) only considered the financial aspects, the non-financial aspect and transaction aspect, not concerning the cultural aspects. Based on the results of the research, it was found that financial performance in the form of loans, deposits and credit quality (non-performing loans) were affected by the implementation of local cultural tradition. From the results of the study, researchers gave suggestions for banking in Bondowoso and in Indonesia to consider aspects of the local culture or local wisdom as the basis of consideration of banking operations strategies in each region in Indonesia.

The Evaluation of Mustahiq Empowerment-Based Poverty Alleviation Program at Amil-Zakat Organizations Fikriyah, Khusnul; Ridlwan, Ahmad Ajib
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 2 NO. 1 JUNE 2018
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

The increasing number of the poor in Indonesia makes the management of zakat play more important role. LAZs (non-profit organizations managing zakat) which functions as collecting and distributing zakat, infaq, and shadaqah in Indonesia is potential to develop as an attempt for equal distribution of national income, as well as a solution for poverty alleviation. Common empowerment programs by LAZs include education, health, social-humanity, and economy. Those all are consistent with government’s poverty alleviation programs, as mentioned in the Constitution 1945. “Evaluation of Mustahiq Empowerment-Based Poverty Alleviation Program at Amil-Zakat Organizations in Surabaya” points to a theory by Wirawan that evaluation was conducted through three phases; evaluation of process, evaluation of usage, and evaluation of effect. it aims to see whether or not LAZs’ empowerment programs run well and thus, be potential to be developed as a solution for poverty in Indonesia. The result showed that the empowerment programs in education and health areas were found well-implemented, while the other facets including economy and social-humanity still need more improvement within.

The Determinants Of Corporate Value In The Indonesia Sharia Stock Index (ISSI) Faisal, Agus; Nissa, Izzun Khoirun
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 2 NO. 2 DECEMBER 2018
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

In the current era of business competition is getting tighter, strategies to get customer loyalty need to be increased. Because with such an effort to increase the value of the company. This paper aims to examine the effect of profitability (ROA), Liquidity (CR) and debt policy (DAR) on the value of the company in the Indonesian Sharia Stock Index (ISSI). This research is anstudy explanative with a duration of four years from 2012-2015, in the ISSI index there are 100 samples taken by purposive sampling technique.  Data analysis using panel data analysis techniques with Eviews 8 software applications. The results of the study show that simultaneously profitability, liquidity, and debt policy affect the value of the company.

The Future of The Profession of Accountant Sharia Enter MEA In 2017 Arwani, Agus
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 1 JUNE 2017
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Accountants are the actors who contribute to the establishment and implementation of accounting as a structure. On the other hand the consequences of the application of modern accounting shows the impact of a less than satisfactory. Facts show the number of accounting manipulation scandal that hit the company's financial statements and the low awareness of their social responsibility and the environment implies that very large changes in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor '' greedy '' met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the '' number '' in the sense of making all tasks as tasks (treatises) '' prophetic '' to map the right stakeholders fairly and correctly. This can only take place within the frame sovereign  and raise awareness of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2017 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accounting should be standardized SDI International, science and technology capabilities accountant sharia be reliable.

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