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International Journal of Islamic Business and Economics (IJIBEC)
ISSN : 25993216     EISSN : 2615420X     DOI : -
Core Subject : Economy,
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.
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Articles 6 Documents
Search results for , issue "IJIBEC VOLUME 3 NO. 2 DECEMBER 2019" : 6 Documents clear
Ibn Khaldun's Economic Thought; The Fair Tax And Its Relevance To The Modern Economy MAULIDIZEN, AHMAD
International Journal of Islamic Business and Economics (IJIBEC) INPRESS IJIBEC VOLUME 3 NO. 2 DECEMBER 2019
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v3i2.1661

Abstract

This research is motivated by Ibn Khaldun's thoughts on taxes. According to Ibn Khaldun, if the tax is too low, the government cannot carry out its function, if the tax is too high, the fiscal pressure becomes too strong, so the profits of traders and producers decrease and their incentives to work are lost. The purpose of this study is to find out the concept of tax management that is fair to Ibn Khaldun's perspective in order to build a modern economy that is just and to know how the relevance of taxes according to Ibn Khaldun with today's modern economy. This research method uses library research methods with a type of descriptive qualitative research. The data source consists of the Muqaddimah as a primary source, work or theory that discusses primary material as a secondary and complementary material from primary and secondary materials as tertiary materials. The approach in this study is a historical and philosophical approach. The method of data collection uses existing literature and analysis of data used by analysis and hermeneutical content. This study concludes that the concept of a fair tax perspective Ibn Khaldun is a tax drawn from taxpayers in accordance with the ability of taxpayers to pay it and tax withdrawal money must be used properly and fairly, according to Ibnu Khaldun when the tax burden is light, people have incentives to try to be more active. Therefore, the business world is developing, which leads to greater satisfaction among the people because of the low tax burden, while tax revenues will also increase, judging from the overall source of tax land, Ibn Khaldun's thinking about taxes is very relevant when applied to modern economic conditions nowadays, where the economic conditions are less stable, the condition of society is increasingly difficult, the prices of expensive necessities of life add to the difficulties of people's lives.
Highlighting the Links Between Islamic Accounting and the Cash Waqf Saidu, Oluwaseun Sulaiman
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 2 DECEMBER 2019
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1046.324 KB) | DOI: 10.28918/ijibec.v3i2.1404

Abstract

The paper explores and ultimately highlights the link between the two concepts via a diachronic approach, tracing the Islamic institution of the cash waqf and its book keeping activities thereby garnering sufficient evidence to conclude that  the Islamic Accounting is in fact an old concept as it has been used in the accounting for cash waqf in the Ottoman times and in relatively recent times. Implication wise, understanding the accountability rudiments relative to Islamic institutions would go a long way in bolstering these institutions and ensuring their survival intergeneration ally.
Determinants of Graduate Youth Unemployment Gebisa, Diriba Ayele; Etana, Negash Geleta
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 2 DECEMBER 2019
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1308.277 KB) | DOI: 10.28918/ijibec.v3i2.1573

Abstract

Today, youth unemployment is a common agenda and a critical issue of all countries; particularly in developing countries. In Ethiopia, lack of employment opportunities for educated young people is a critical development challenges facing the country. The objective of this study was to identify the determinants of graduate youth unemployment. To answer the research objective data was collected by a structured questionnaire from 312 samples of respondents, wherein a snow ball sampling technique was used and data was analyzed using mixed research design, descriptive and casual design; where a binary logistic regression model used to examine the relationship between dependent and independent variables. The result indicated that amongst the nine variables of the determinants of graduate youth unemployment; education, number of graduates, work experience, career advice, market information, family income, aspire to the low-income job, and education quality, all were significantly affected unemployment rate except entrepreneurial ability. As a result, based on these findings, it can be recommended that there is a critical need for government, NGOs and all other stakeholders to work on these determinants to reduce graduate unemployment.
The Islamic Economics Studies as the Driving Force of Economic Stability Based on Indonesian Characteristic: Epistemology Perspective Fauroni, R Lukman
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 2 DECEMBER 2019
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1088.536 KB) | DOI: 10.28918/ijibec.v3i2.1901

Abstract

This study aims to propose a scientific formula of Islamic economics that can foster growth and contribute to the national economy. This study is the result of research studies reinforced empirical data, using a content analysis with epistemological approaches. The study concluded, in epistemological, Islamic economic sciences can be developed with the inductive model-empirical character in Indonesia and its localities. This Formula has two advantages; First, can parse the economic problems of the nation simultaneously and continuously. Second, the character of Indonesia and its locality to converge with the power of social economic capital owned by the Indonesian nation. With the combination, the implementation of sharia economics can promote economic stability and accelerate the pace of its contribution to the national economy. 
Influence of Sharia Service Quality, Islamic Values, and Destination Image toward Loyalty Visitors’ on Great Mosque of Demak Kasdi, Abdurrohman; Saifudin, Saifudin
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 2 DECEMBER 2019
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1259.634 KB) | DOI: 10.28918/ijibec.v3i2.1909

Abstract

The purpose of this study is to examine the influence of sharia service quality, Islamic values ??and destination image toward loyalty with visitors? satisfaction as an intervening variable, a study on the great mosque of Demak tourism. This is a field research using quantitative approach. The data used are primary and secondary data taken with survey method. There are three independent variables, namely: (X1) the quality of sharia service, (X2) Islamic values, and (X3) the destination image. The dependent variable (Y1)/loyalty and intervening variable (Y2) are visitor satisfaction. The population of this study is all visitors or pilgrims of the great mosque of Demak in 2018. The sampling technique used is purposive sampling with 167 respondents. The results of this study indicate that: (1) the sharia service quality does not affect the loyalty, (2) the Islamic values ??have a direct positive and significant effect on the loyalty, (3) destination image has a direct positive and significant effect on loyalty, (4) the sharia service quality has no effect on the visitors? satisfaction, (5) the Islamic values ??have no effect on the visitors? satisfaction (6) the destination image has a direct positive and significant effect on the visitors? satisfaction, (7) the visitors? satisfaction has a direct positive and significant effect on the loyalty, (8) the visitors? satisfaction does not mediate the relationship between the sharia service quality and loyalty (9) the visitors? satisfaction does not mediate the relationship between the Islamic values ??and loyalty, and (10) the visitors? satisfaction mediates part of the relationship between destination image and loyalty.
The Importance of Maqashid Sharia as a Theory In Islamic Economic Business Operations Nurhadi, Nurhadi
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 2 DECEMBER 2019
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1057.223 KB) | DOI: 10.28918/ijibec.v3i2.1635

Abstract

This article discusses the urgency of maqashid wisdom in the operation of Islamic economic business. The rapid development of Islamic economics and finance in the contemporary era, many problems have arisen, such as hedging, sukuk schemes, repos, syndicated financing between Islamic banks or with conventional banks, restructuring, indent property financing, ijarah maushufash fiz zimmah, multi financing use, credit card design, maqashid from annuity, bargain, net revenue sharing, gold installments, gold investment and other new cases. The application of the wisdom of the maqashid shari`ah is an elaboration of the great maqashid (goal), namely hifzu al-Mal (safeguarding wealth) and fulfilling the purpose and mashlahah of wealth. Maintaining and maintaining the intentions of these assets sometimes in terms of how to get it (min janibi al-wujud) or in terms of maintaining assets that are already owned (min janibi al-?adam). Hifzu al-Mal is a family of methods in the field of muamalah, this method is translated by Maqashid syari`ah ammah (general purposes) and Maqashid khassah (special purpose) also called maqashd juz?iyyah, which is very numerous and countless. Maqashid khassah is the result of Istiqra 'of the scholars towards the texts and the laws of shari'ah and results in certainty (qath'i) that this Shari'a establishes it as a goal that has consequences and implications. So in the operation of sharia economic business the wisdom of maqashid sharia is that the benefit must be secured and based on shariah principles, even though the Islamic economic business transactions by establishing the benefits that are in accordance with the sharia and the proposition as well as the interfaith of the minkum (the pleasure of the same pleasure) in accordance with the sharia agreement, even though the law is debated, for example bai ad-dayan contract, bargaining contract and others.

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