cover
Contact Name
NUR CHOIRUL AFIF
Contact Email
nur.choirul.afif@unsoed.ac.id
Phone
+6282281788840
Journal Mail Official
ijibe@unsoed.ac.id
Editorial Address
Laboratory Building First Floor Center of Islamic Economics and Halal Product Faculty of Economics and Business Universitas Jenderal Soedirman Jalan Prof. Boenyamin 708, Purwokerto
Location
Kab. banyumas,
Jawa tengah
INDONESIA
Indonesian Journal of Islamic Business and Economics (IJIBE)
ISSN : 27235831     EISSN : 27228002     DOI : https://doi.org/10.20884/1.ijibe
Journal of Islamic Business and Economics is journal organized by Faculty of Economics and Business, Universitas Jenderal Soedirman. This journal focuses and and scopes are 1. Islamic Finance 2. Zakat Management 3. Shariah Based Human Resources 4. Islamic Based Strategic Management 5. Islamic Marketing 6. Halal Brand Image 7. Halal Tourism 8. Wakaf Management 9. Reducing Poverty in Islamic Perspective 10. Islamic Political Economy 11. Islamic Banking 12. Islamic Capital Market 13. Islamic Monetary System 15. Islamic Economic Thought 16. Islamic Financial Institution 17. Baitul Maal 18. Shariah Based Management 19. Islamic Micro Finance 20. Syariah accounting
Articles 46 Documents
Analysis of the Influence of Mudharabah Financing, Musyarakah Financing, Capital Adequacy Ratio, and Non-Performing Financing on Banking Performance with Qardhul Hasan as Control Variable (Case Study on Islamic Commercial Banks in Indonesia in 2013-2017) Mike Ayu Alfiyah; Wiwiek Rabiatul Adawiyah; Ekaningtyas Widiastuti; Sudarto Sudarto
Indonesian Journal of Islamic Business and Economics Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.8788

Abstract

This research entitled "Analysis of the Influence of Mudharabah Financing, Musyarakah Financing, Capital Adequacy Ratio (CAR), and Non-Performing Financing (NPF) on Banking Performance with Qardhul Hasan as Control Variable (Case Study in Sharia Commercial Banks in Indonesia 2013-2017)". The purpose of this research is to analyze the influence of Mudharabah Financing, Musyarakah Financing, CAR, and NPF against Banking Performance with Qardhul Hasan as a Control Variable and to know the variables that have a dominant influence on Banking Performance in Sharia commercial banks that were recorded in the Financial Services Authority in 2013-2017. The population of this research is Sharia commercial banks listed by the Financial Services Authority in 2013-2017. The total population is 13, and eight samples were obtained using purposive sampling. The type of this research is quantitative research associated with panel data regression analysis techniques. Based on the analysis results, it is found that Mudharabah Financing does not affect Return On Assets. Musyarakah Financing does not affect Return On Assets. Capital Adequacy Ratio does not affect Return On Assets, and Non-Performing Financing has a negative effect on Return On Assets. This research implies that banks are expected to pay more attention to the level of capital adequacy and management of problematic financing to increase profitability.
Building Sharia Accounting Students Ethical Perceptions: Effects Of Ethical Content, Equity Sensitivity, and Locus of Control Trika Susanto; Helti Nur Aisyiah
Indonesian Journal of Islamic Business and Economics Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.8740

Abstract

This research aims to obtain empirical evidence about the effect of professional ethical content, equity sensitivity, and locus of control on the ethical perceptions of Sharia accounting students regarding unethical actions taken by accountants. The population in this research is comprised of Sharia accounting students at the IAIN Surakarta Faculty of Economics and Islamic Business, with a total sample size of 171 students. Samples were selected using the Slovin formula. The primary data sources used in this research were obtained through questionnaire distribution. The data analysis method used in this study is multiple regression analysis. The results of this research indicated that ethical content and equity sensitivity did not affect the ethical perception of Sharia accounting students regarding unethical actions taken by accountants. In contrast, the locus of control affected the ethical perceptions of Sharia accounting students regarding unethical actions taken by accountants. The results of this study are expected to contribute to the world of education, especially accounting education, in an effort to prepare prospective accountants to behave ethically.
The Effect Of Qardhul Hasan Capital On Micro Business Development Of Islamic Micro Waqf Bank Customers (Research on BWM Syariah Lan Taburo La Tansa Lebak Banten Customers) Budiman Budiman; Ela Widasari
Indonesian Journal of Islamic Business and Economics Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.9722

Abstract

Micro and small enterprises are very important in supporting national economic stability. With micro businesses, people can run their economy without having to use regulations made for larger-scale businesses. The role of micro businesses is to reduce poverty and encourage the rate of economic growth. This study aims to determine the effect of capital on the development of micro businesses in customers assisted by the Lan Taburo Lebak Islamic Micro Waqf Bank. The results showed that the micro business of sharia micro waqf bank customers after getting capital from megalami profit development below Rp. 500,000 decreased by 63%, while for micro businesses that received profits of Rp. 500,000 - Rp. 1,000,000 increased by 33%, as well as businesses that received profits of Rp. 1,000,000 - Rp. 1,500,000 increased by 41%, then those that received profits above Rp. 1,500,000 increased by 79%. The average business profit after receiving financing from the Islamic Micro Waqf Bank is 54%. Based on the results of the analysis, it shows that there is a positive and significant effect of capital loans on customer micro business development. While the coefficient of determination test results state that the capital variable can only explain 65.4% of micro business growth while the remaining 34.6% is influenced by other factors.
Sharia Compliance Implementation In Saving With Rewards Juliana Juliana; A. Jajang W. Mahri; Arim Nasim; Riva Ramadhan; Erwin Permana
Indonesian Journal of Islamic Business and Economics Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.9757

Abstract

The background of this study is based on the phenomenon of the problem that there are still differences of views among scholars regarding of saving with reward by Islamic financial institutions, one of which is the tabungan berhadiah product at Bank Syariah X. This study aims to measure customer perceptions of sharia compliance with tabungan berhadiah product at Bank Syariah X. The data from this study were obtained from the tabungan berhadiah customers at Bank Syariah X, which totaled 50 respondents. The research method used in this study is descriptive quantitative with data analysis techniques using descriptive statistics. While the dimensions used in this study are DSN MUI No.2 year 2000 concerning the saving, DSN MUI No.86 year 2012 concerning rewards in Islamic financial institutions. The results of this study show that the sharia compliance of rewards in Islamic financial institutions is in accordance with the fatwa of the MUI DSN. The dimensions of the DSN MUI No.2 year 2000 concerning the saving, DSN MUI No.86 year 2012 concerning rewards in Islamic financial institutions, including in very good criteria. The impact of discussion about this product on icreasing literacy about sharia compliance on product in Islamic financial institutions especially tabungan berhadiah in bank syariah X.
The Influence Of Brand Image and Brand Ambassadors On Purchasing Decisions At Tokopedia In Purwakarta Ropi Marlina; Ashri Hidayati; Juliani Lisma Sari; Muhammad Irfan Firmansyah; Robby Wahyudi; Mardani Novian
Indonesian Journal of Islamic Business and Economics Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.9765

Abstract

Keywords:Brand Image, Brand Ambassador, Purchasing Decision Abstract : This research was conducted with the aim of finding out the influence of brand image and brand ambassadors on purchasing decisions at Tokopedia in Purwakarta. The method used in this research is a descriptive method with a quantitative approach. The sampling technique used a non-probability sampling method with a purposive sampling technique with a total of 97 respondents. The data analysis used in this research is multiple linear regression analysis using IBM SPSS 25. The results of this research show that: 1) Brand Image has a positive and significant effect on purchasing decisions at Tokopedia; 2) Brand Ambassadors have a positive and significant influence on purchasing decisions at Tokopedia; 3) Brand Image and Brand Ambassador simultaneously influence purchasing decisions. Brand Image and Brand Ambassador have an influence of 78.
Islamic Entrepreneurship : Case Study On PMW (Student Entrepreneurship Program) A. Jajang W. Mahri; Juliana Juliana; Riko Riza Maulana; B. Lena Nurhayati; Ihda Raifin Faiz
Indonesian Journal of Islamic Business and Economics Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.9783

Abstract

The purpose of this study was to further examine the character of Islamic Entrepreneurship among young entrepreneurs of UPI students. The research method used was descriptive quantitative analysis with a sample of 58 student respondents who passed the 2017-2018 UPI PMW. Data analysis techniques used in this study were descriptive statistical analysis using Microsoft Excel and SPSS. The results of this study indicate that the overall level of application of the characteristics of Islamic Entrepreneurship for students who passed the 2017-2018 UPI PMW was very good. It means that PMW 2017-2018 overall of UPI students has been aware of the importance, understand and apply the character of Islamic entrepreneurship very well. The novelty of this study is to target Muslim students to qualify for the 2017-2018 PMW at UPI to be able to express their attitude towards Islamic Entrepreneurship and by updating the Qona'ah dimension that did not exist in the previous studies which made the high Characteristics of Islamic Entrepreneurship very influential for Muslim development preneur in Indonesia. Besides, PMW overall for stakeholders to add Islamic nuance for students passing PMW to enhance their Islamic character.