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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.
Arjuna Subject : -
Articles 136 Documents
The Marketing Strategy of the Product with Sensual Marketing Reviewed from Islamic Perspective Aditya, Fajar
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.535 KB) | DOI: 10.28918/ijibec.v2i2.1261

Abstract

There are many SPG who dress un-accordingly to the teachings of Islam when they are running product promoton actvites. This study uses qualitatve research method with a phenomenological approach. Subjectsin this study were women who worked as SPG, while the research object was in Semarang City. The results of this study indicates that the use of Sales Promoton Girl is potental to violate Islamic Sharia because of theinadequacy of the clothes used by SPG, since in the marketng system, the clothes used by Sales Promoton Girl are considerate un-accordingly to the provisions of the islamic sharia or not in accordance with the Islamic perspective.
Perceptions and Reconstruction of Customers’ Trust of Baitul Maal wa Tamwil (BMT) in Pekalongan Ismanto, Kuat; Nasrullah, Mohammad; Nalim, Nalim
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.085 KB) | DOI: 10.28918/ijibec.v1i1.881

Abstract

This study is aimed at investigating people’s perceptions of Baitul Maal wa Tamwil (BMT). Since its first existence, BMT has operated with full of both positive and negative dynamics. Negative perceptions and stigma are adhered to this kind of microfinance institution. Therefore, this present study is also conducted to explain well-established steps in eliminating those perceptions. For BMT, people’s trust constitutes the foremost asset to exist, particularly in the process of collecting savings from customers. This research employed a qualitative-field approach by using observation, interview, and documentation. The results of this study reveal that based on the people’s negative stigma, BMT was considered resembling a conventional financial institution applying the principle of profit sharing, in which the customers pay more. Several steps to eliminate these perceptions coped with socializing groups of people, promoting baitul maal with soft loans, carrying out a door-to-door marketing strategy, and empowering the roles of Sharia Supervisory Board (DPS).
Production Ethics of Muslim Batik Entrepreneurs in Pekalongan Izza, Muhammad; Tarmidzi, Tarmidzi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.547 KB) | DOI: 10.28918/ijibec.v2i1.1089

Abstract

This research aims to find out the influence of ethics in batik (Indonesian traditional dyeing designs in clothing) production of Muslim entrepreneurs with their environment in Pekalongan, Central Java. The urgency is that the production ethics have a close relationship with waste and environment. This study used primary data from questionnaires filled by Muslim batik entrepreneurs. The OLS method was applied to analyze the total of 30 samples using SPSS. In this analysis, there were two things having strong significant correlations to production ethics namely (1) the application of Islamic values of the entrepreneurs on environmental sustainability and (2) the acknowledgement of the entrepreneurs regarding to the counseling of batik waste from local government.
Influence Tax Amnesty Payment of Tax Compliance SMEs Batik Moslem In District Pekalongan Arisnawati, Nurfani; Khayati, Sri; Zulfa, Novia
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.822 KB) | DOI: 10.28918/ijibec.v1i2.1005

Abstract

This study aims to examine the effect of tax amnesty on taxpayer compliance level in paying taxes. The essence of the tax amnesty is tax forgiveness. This policy is expected to increase the willingness to pay taxes from taxpayers. This study uses primary data obtained with questionnaires for taxpayers at SMEs Batik Moslem in Dostrict Pekalongan by using random sampling systematically. This research analyzed data by using simple linear regression. The result of this research is tax amnesty have positive effect to the awareness of paying taxes, tax amnesty have positive effect to knowledge and understanding of taxpayer about taxation and tax amnesty not affect to perception about tax system effectiveness.
Data Attribute Selection with Information Gain to Improve Credit Approval Classification Performance using K-Nearest Neighbor Algorithm Ivandari, Ivandari; Chasanah, Tria Titiani; Binabar, Sattriedi Wahyu; Al Karomi, M. Adib
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.355 KB) | DOI: 10.28918/ijibec.v1i1.882

Abstract

Credit is one of the modern economic behaviors. In practice, credit can be either borrowing a certain amount of money or purchasing goods with a gradual payment process and within an agreed timeframe. Economic conditions that are less supportive and high community needs make people choose to buy goods with this credit process. Unfortunately the high needs sometimes are not in line with the ability to make payments in accordance with the initial agreement. Such condition causes the payment process to be disrupted or also called the term “bad credit”. This research uses public data of credit card dataset from UCI repository and private data that is dataset of credit approval from local banking. The information gain algorithm is used to calculate the weights of each of the attributes. From the calculation results note that all attributes have different weights. This study resulted in the conclusion that not all data attributes influence the classification result. Suppose attribute A1 to UCI dataset as well as loan type attribute on local dataset that has information gain weight 0 (zero). The result of classification using K-Nearest Neighbors algorithm shows that there is an increase of 7.53% for UCI dataset and 3.26% for local dataset after feature selection on both datasets.
The The Effect of Expert Management, Professional Skepticism And Professional Ethics On Auditors Detecting Ability With Emotional Intelligence As Modeling Variables Awaluddin, Murtiadi; Nirgahayu, Nirgahayu; Wardhani, Rulyanti Susi; Sylvana, Andi
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 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 (1482.356 KB) | DOI: 10.28918/ijibec.v3i1.1567

Abstract

  This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor's ability to detect fraud with intelligence emotional as a moderating variable. This research was conducted at the Makassar City Inspectorate. This research is an explanatory study with a quantitative approach. The study used a saturated sample method with a sample of 25 people. Analysis data in this research using multiple regression analysis with absolute difference value. The results of multiple analysis show that management experts, professional skepticism and professional ethics have a positive and significant effect on the auditor's ability to detect fraud. The result of the analysis show that emotional intelligence is able to moderate expert management and professional skepticism towards the auditor's ability to detect fraud, while emotional intelligence does not moderate professional ethics on the auditor's ability to detect fraud.
Determinant of Islamic Pension Fund In Indonesia Aziz, Roikhan Mochamad; Jayaprawira, Acep R.; Sulistyowati, Sulistyowati
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 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 (1513.653 KB) | DOI: 10.28918/ijibec.v3i1.1431

Abstract

The research aims to know the variables that affect the assets of Pension Funds by Financial Institutions (DPLK, Pension funds by financial institution) Muamalat, which is the performance of Bank Muamalat as internal factors that described in the variable Profit of Bank Muamalat and third-party funds. The external factors are Bank Indonesia Sharia Certificates (SBIS, Sertifikat Bank Indonesia Syariah) as an indicator of the placement of Islamic funds, and profit of DPLK Muamalat as a religious factor.The method used in this research is done by Multiple Correlation Regression Analysis with monthly data starting from April 2008 (since the existence of SBIS) until October 2017. Moreover, Analysis Method of HahSlm Theory is added which is an analysis that approached according to Islamic thinking model to provide a benchmark that corresponds to the religious value.The final result of this study emphasizes that all factors, which consist of the internal factors, external factors and religious factors, affect the assets of DPLK Muamalat. It is interesting to know that the profit of Bank Muamalat has a negative correlation. That is certainly not in accordance with the existing theory that performance or credibility of the main business (Bank Muamalat) has a big influence on the performance of DPLK Muamalat. It is expected that the results of the research is useful for every party, from the regulator party like the Financial Services Authority (OJK, Otoritas Jasa Keuangan), the industrial parties (the other DPLK), the company, and the participants of the Pension Funds by Financial Institutions.
Liquidity Risk Management of Islamic Banks in Bangladesh Zaman, Shafir; Chowdhury, Md Mohiuddin
International Journal of Islamic Business and Economics (IJIBEC) Vol 3 No 1 (2019): IJIBEC VOLUME 3 NO. 1 JUNE 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 (1182.052 KB) | DOI: 10.28918/ijibec.v3i1.1618

Abstract

Non-performing investment are the amounts that can not be collected by organization from clients. In Bangladesh banking sector is facing severe consequences from lack of collection of non- performing loan(non performing investment for Islamic banks).Emphasizing the significance of the subject the study is undertaken to find out how non performing investment effect performance of Islamic banks in Bangladesh for five year period from 2012 to 2016.Statistical tests such as (descriptive statistics, correlation and regression analysis) are performed to find out the effect non performing investment have on the overall performance of Islamic banks. Correlation analysis opine negative association of non performing investment with bank performance, bank size and capital adequacy ratio. On the other hand, regression analysis did not found any significant effect of non performing investment with bank performance.
An Analysis the Rupiah Exchange Rates Effect Against the American Dollar and Inflation Against the Growth of Islamic Banking Mudharabah Deposits in Indonesia Tho'in, Muhammad; Prastiwi, Iin Emy
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 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 (1470.426 KB) | DOI: 10.28918/ijibec.v3i1.1797

Abstract

This study aims to determine the effect of rupiah exchange rate on the US dollar (US dollar) and inflation on Mudharabah deposits of Islamic banking in Indonesia. This research is a descriptive quantitative study with secondary data. This study took samples at Islamic Commercial Banks and Islamic Business Units from January 2013 to December 2017. The analysis technique used was multiple linear regression analysis. Before conducting regression testing, the data were tested by classical assumption test, namely normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results in this study are the first rupiah exchange rate has a significant effect on Mudharabah deposits in a positive direction. This means that if rupiah exchange rate increases the impact on community activities in investing in Mudharabah deposits increases. The second is that iinflation has no significant effect on Mudharabah deposits, but has a relationship with a positive direction. This means that if the inflation increases, the impact on community activities in investing Mudharabah deposits also increases. Third, rupiah exchange rate and inflations are simultaneously affect on the Mudharabah deposits of Islamic banking in the amount of 59.9%. The implication is that the high rupiah exchange rate situation attracts investors to invest in Mudharabah deposits. The increase in the rupiah against the US dollar tends to cause multiplier effect which results in rising prices of commodity goods. High prices of commodity goods cause macro consumption to decrease, too because people tend to be efficient in consumption.
The Effect OF FDR, NPF, OEOI, and Size Toward ROA (Comparative Study on Indonesian Islamic Bank and Malaysian Islamic Bank Periode 2010-2015) Windriya, Anafil
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 3 NO. 1 JUNE 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 (1230.759 KB) | DOI: 10.28918/ijibec.v3i1.1426

Abstract

  This research aims to analyze the influence of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Operating Expenses to Operating Income (OEOI), Firm Size toward Return On Asset (ROA). The object of this research are Islamic Bank in Indonesia and Islamic Bank in Malaysia in 2010-2015. Another aim is to determine whether there are differences in effects of FDR, NPF, OEOI and size toward ROA between Islamic Bank in Indonesia and Islamic Bank in Malaysia. Multiple linear regression analysis was used to test the hypothesis in this study. Chow test is used to determine the differences in the effect. The results of this study concluded that FDR, NPF, OEOI and Size effect on ROA simultaneously, both at Indonesian Islamic Bank and Malaysian Islamic Bank. In Indonesian Islamic Bank, independent variables that influence toward ROA are FDR, OEOI and Size. In Malaysia Islamic Bank, only OEOA wich affecting toward ROA. Based on the chow test, can be concluded that there is a significant difference between the Indonesian Islamic Bank and Malaysian Islamic Bank. Results of independent t test showed that the average variable that has a different effect between Indonesia Islamic Banks and Malaysia Islamic Banks is Size.

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