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International Journal of Islamic Business and Economics (IJIBEC)
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 6 Documents
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Search results for , issue "Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021" : 6 Documents clear
Experience-Based Knowledge in Islamic Perspective Yuli Indah Sari; Widiyanto bin Mislan Cokrohadisumarto; Olivia Fachrunnisa; Abdul Ghafar Ismail
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.2886

Abstract

The development of technology has created problems regarding challenges and opportunities in utilizing knowledge obtained by humans from various experiences. Experience-based knowledge has been seen as a special advantage for individuals and Islam has a unique way to explain this aspect. This paper aimed to develop an experience-based knowledge model from an Islamic perspective. This study used a qualitative approach based on literature reviews sourced from Al-Qur’an, Al-Hadith, and relevant previous kinds of literature. This study is expected to provide contributions to the development of theories related to experience-based knowledge from an Islamic perspective. The results show that knowledge could be learned and obtained by humans from various experience sources, such as personal experiences, other people's experiences, experts’ experiences, and experiences said in Al-Qur’an and Al-Hadith. This experience-based knowledge helped individuals improve their abilities and were disseminated to the other individuals for Allah’s blessings and achieving the embraced organizational goals and success.
Financial Inclusion through Zakat Institution: Case Study in Indonesia and Brunei Darussalam Ana Toni Roby Candra Yudha; Ida Wijayanti; Muhamad Nafik Hadi Ryandono; Dk Hjh Saerah Pg Hj Petra
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3354

Abstract

This research aims to reveal the financial inclusion that occurs in zakat institutions within zakat distribution and empowerment program in Indonesia and Brunei Darussalam. This study will deliver zakat distribution and empowerment program held by zakat institutions in two countries and then analyze how have financial inclusion process happened to mustahiq in both institutions. The object of this research are the government zakat institution in two countries, namely Indonesia (BAZNAS) and Brunei Darussalam (BAKAZ). This study uses a qualitative method within multiple case strategy. Data collection in this study was carried out through in-depth interviews with several expert informants of BAZNAS and BAKAZ and also mustahiq of each institutions. This study shows that there is mustahiq financial inclusion process on empowerment program held by BAZNAS and BAKAZ by the distribution of zakat for consumption and production needs. Financial inclusion happened in zakat institutions are transferring zakat funds, financing mustahiq business within capital loan, and channeling to financial institutions, so that mustahiq can transform gradually to be bankable and have financial access to scale up their business
Organizational Strategic Response in Implementing the Indonesian ISFAS 109 on Accounting for Zakat: Case of Amil Zakat Agency in Bali Made Aristia Prayudi; Hafiez Sofyani
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3641

Abstract

This study addresses an issue of the alternative strategic responses, rather than compliance, to institutional pressure take by a public organization. This study aims to investigate why and how zakat management organizations strategically respond to comply or not to comply with the Indonesian Statement of Financial Accounting Standards of 109 (ISFAS 109) concerning Accounting for Zakat. This study was conducted in National Amil Zakat Agency in Bali, and it applies a case study method with interviews, observation, and document review as data collection techniques. The data were interactively analyzed by applying thematic analysis. The results showed that although a majority of the financial reporting processes could reflect the choice of acquiescence responses (compliance) to the ISFAS 109, other findings revealed the existence of non-compliance responses (compromise-balancing). These non-compliance responses were relating to the context of receiving non-halal funds and the related parties' transactions. It is also found that the existence of this non-compliance behavior can be attributed to the low level of both organizational dependence on its constituents and coercivity of the institutional pressure. This study contributes theoretically by revealing new findings of a significant role of powerful internal actor in shaping the organizational response to institutional pressure. Besides, it have practical implications on policy formulation by the Indonesian Accounting Association as a standard-setter body.
Travel Intention of Muslim Tourist to Visit Non-Muslim Country: A Conceptual Paper of Extended Theory of Planned Behavior (ETPB) Noveri Maulana; Mardiansah Subhani
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3710

Abstract

The purpose of this paper is to analyze the literatures on Muslim behavior toward purchasing the halal tourism using the Theory of Planned Behavior (TPB). This paper is analyzing literature which indexed in the Scopus indexed publication during 2010-2020. Keyword ‘Halal Tourism’ and ‘Theory of Planned Behavior’ is used in the searching process. There are fifteen paper which suitable with the keywords and proceed to the further analysis using Integrative literature review. Result analysis proposes several topics for future research regarding the role of religiosity in understanding Muslim purchase intention toward halal tourism, the expanded model of TPB which considering the destination image and materialism, and also the research topic on determining halal factors in the certification standard of halal tourism services among tourism practitioners. Hence, future research agenda is also discussed as the follow up study of this conceptual paper.
Organizational Support, Mustahiq Micro-Business Development and Poverty Alleviation: A Comparison Analysis Between BAZNAS and LAZNAS Budi Trianto; Evan Hamzah Muchtar; Ade Chandra; Masrizal Masrizal; Tasiu Tijjani Sabiu
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3731

Abstract

This study aims to investigate whether the organizational support provided by BAZNAS and LAZNAS has a positive impact on the success of micro business development programs and poverty alleviation. The population in this study are mustahiq who have received an empowerment program from BAZNAS and LAZNAS with a total sample size are 89 mustahiq. Data were collected using a questionnaire with a Likert scale of 1 – 5 and were analyzed using Path Analysis. The results of this study indicate that the organizational support provided by LAZNAS tends to be better when compared BAZNAS. This study also found an important fact that the mustahiq micro-business development program was able to alleviate poverty. The results of this study imply that to get a maximum result of mustahiq micro-business development, BAZNAS must evaluate and innovate the mustahiq micro-business development program. Meanwhile, LAZNAS must provide more optimum support for capital assistance and mentoring to get a maximum impact. This is the first study in comparing the micro-business development between BAZNAS and LAZNAS in Indonesia.
The Moderating Role of Information Technology in The Performance of Baitut Tamwil Muhammadiyah in Central Java Indonesia Usamah usamah; Hilda Lutfiani
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3869

Abstract

This study aimed to analyze the moderating role of Information Technology in the performance of Baitut Tamwil Muhammadiyah (BTM) in Central Java, Indonesia. The target population was members of this Islamic Microfinance Institution. Data from 2015 to 2018 in the Central Java Sharia Office was used to obtain a sample size of 14 from 21 BTMs. Multiple Regression Analysis was then applied to analyze this data and explain the relationship between variables. The results showed that independent variables, including CAR, NPF, and BOPO ratios are positively correlated with ROA (Return on Assets) of BTM, except FDR. Information technology system moderation variables including FDR_SYSTEM and BOPO_SYSTEM significantly and positively affect ROA, while CAR_SYSTEM and NPF_SYSTEM are negatively correlated with the returns on total assets of the institution. In general, BTM should use I.T. for excellent performance and join academics and other stakeholders to increase awareness of the benefits of these computer-based systems in Islamic Microfinance institutions.

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