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Muhammad Zakiy
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Fakultas Agama Islam, Universitas Muhammadiyah Yogyakarta, Gedung F6 Lantai 2, Jl. Brawijaya, Geblagan, Tamantirto, Kasihan, Bantul, Yogyakarta, 55183
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INDONESIA
Journal of Islamic Economic and Business Research
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 27981207     EISSN : 27981304     DOI : https://doi.org/10.18196/jiebr
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Economic and Business and Research is a scientific journal which has specialization of research in Islamic Economic and Business Research. Islamic Economic and Business Research is strategic issues in the world because its role and benefit to societies. Therefore, this issue need more deelpy extractive through a research. We hope that JIEBR can collect all of researchers or academicians to contribute their ideas as a solution to increase the developing of Islamic Economic and Business research in this world. Research publications in JIEBR covers various topics about Islamic Economics, Islamic Philanthropy, Halal Industry, Islamic Finance, Islamic Business Management, Entrepreneurship, and other relevant topics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 40 Documents
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Shariah Perspective on Investing in Islamic Capital Market: A Qualitative Study Muhammad Irkham Firdaus; Mufti Fitiyani
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.45

Abstract

The capital market is one indicator of economic growth in a country. The capital market development is currently very fast as an alternative to investment for investors. Sharia capital market activities do not conflict with sharia principles in the capital market. The Islamic capital market is universal and can be used by anyone regardless of ethnic background, religion, and race. This study aims to find out how sharia investment benefits elements in the world and in the hereafter, will become the main priority. Therefore, the investment is long-term. Islamic law strongly supports investment activities in the Islamic capital market because it contains the basis of Islamic law referred from the Qur'an, Hadith, Fiqh and the opinions of scholars.
Zakātābility from the Salary of Muslim Civil Servants in Nasarawa State, Nigeria Salihu Liman Mairafi; Sulaiman Yahaya; Aliyu Muhammad Maishanu
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.48

Abstract

This research aims to create awareness among Muslim civil servants that they can pay zakāt from their savings with the cooperative society. Muslim civil servants who joined cooperative societies in their various places of work, their salary every month and from the source used to be deducted and kept under the custody of the cooperative society. Some save a huge amount of money and leave it alone until retirement, but unfortunately, when the money reaches the prescribed scale (niṣāb) for zakat, many are unaware of giving the right of Allāh to the beneficiaries. The methodology used in this work was library-based and interviews with the relevant stakeholders. This work is significant in the sense that it would educate those who are not aware of paying zakāt from their salary that accumulates under the care and trust of cooperative society, and also the researchers can use it as reference material. In conclusion, it encourages Muslim civil servants to always seek knowledge about their money and pay the zakāt. The findings revealed that the management of the Islamic cooperative society used to inform members when their funds were due for zakāt. No matter what, we recommend that zakāt should be paid.
Leaders and Whistleblowers: Application of Whistleblowing in Islamic Financial Institutions Muhammad Irfan Daffa; Moh. Mas'udi; Ilmi Mu'min Musyrifin
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.50

Abstract

One way that can be done to minimize fraud that occurs in an institution is by using a whistleblowing system. This system serves as a reporting platform for employees who know of fraud that occurred in an agency. The whistleblowing system, if implemented, has various consequences on the continuity of the institution and on the person who reports the fraud. This study aims to determine the leader’s support that affects the intention to whistleblowing BMT employees. This study uses descriptive qualitative research using in-depth interviews. The result of this research is that the whistleblowing system has not been fully implemented in several companies, meaning they do not know about the system. In one company, the leader already knows what whistleblowing is. In terms of understanding, they do not understand it, but for the implementation, they have done it with different terms. In this case, the leader also plays an important role in reporting fraud. A leader should support and protect the reporter since it may incentivize the employee’s intention to become a whistleblower.
The Effect of Islamic Work Ethics and Affective Commitment on Quality of Work Life and Turnover Intention of Sharia Bank Viona Anin Dwita; Rozikan
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.52

Abstract

Maintaining the good performance of an employee must continue to be carried out by the company. This can be done by controlling the quality of work life and intention to leave, both of which are considered to be influenced by Islamic work ethics and affective commitment. Therefore, this study examined the effect of Islamic work ethic and affective commitment on the quality of work life and intention to leave. The object of this research is Bank BPD DIY Syariah. In this quantitative study, data were collected using a questionnaire distributed to employees of Bank BPD DIY Syariah. The questionnaires used in this study were 55 questionnaires that were analyzed using the SmartPLS 3.0 application. The test results show the positive influence of Islamic work ethic and affective commitment on the quality of work life. It was also found that the negative effect of Islamic work ethic on the intention to leave, while affective commitment had no effect on the intention to leave. Employees with Islamic work ethics and affective commitment show attitudes encouraging them to do their best. Employees focus on self-achievement, the relationship between employees and the company’s achievements. For this reason, bank management is expected to take several steps in order to improve Islamic work ethics and affective commitment to employees, such as incorporating Islamic work ethic values ​​in corporate culture and paying more attention to the needs and desires of employees.
Consumer Preferences in the Selection of Muslim Fashion Products in Indonesia Lisa Nurani; Hendri Hermawan Adinugraha
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.26

Abstract

The development of Muslim fashion has created a community that calls itself the hijabers community, namely a group of Muslim women who wear fashionable clothes with various styles and knick-knacks for their headscarves. On the other hand, people's preferences for the importance of halal fashion are the main factors in choosing fashion products, namely convenience, product quality, and price. The research method used is library research or literature study, which contains theories relevant to the research problem. The results of this study illustrate that the trend of Muslim fashion is a positive thing because more and more people are using Muslim clothing, meaning that one of the goals of da'wah is to call for the obligation to cover the genitals to be helped by the trend. Not only that, trends and hijrah motifs play a role in determining Muslim consumer behavior in buying Muslim clothing because both are some factors that influence consumer decisions, especially personal and psychological factors.
Exploring the History of Islamic Accounting and the Concept of Accountability in an Islamic Perspective Kautsar Riza Salman
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.34

Abstract

The history of conventional accounting dominates the literature on the history of accounting, and it is still rare to find a history that describes Islamic accounting comprehensively. In addition, the concept of accountability is still dominated by financial accountability alone. This paper aims to describe the history of Islamic accounting starting from the period of the Prophet until the 20th century. This paper also attempts to describe the concept of accountability from an Islamic perspective. The research approach used in this paper is categorized as qualitative research. The bibliographic method or library analysis used in this study reviews some of the previous literature on the history of Islamic accounting and Islamic accountability. History proves that Muslims have implemented modern and sophisticated accounting systems and practices. The manuscript by Al-Mazindarani entitled "Halakiyah Kitab as-Syiyaqaf Essay" in 765H or 1363M describes the popular accounting practices applied at that time, namely jaridah al-kharaj, jaridah an-nafakat, jaridah al-maal, and jaridah al-masadarin. Even the accounting profession (al-katib) should not be held by everyone and only those who have qualifications such as technical competence, understanding of sharia values, being responsible and trustworthy. The history of Islamic accounting is inseparable from the awareness of avoiding usury, the formation of the first Islamic bank, and the role of professional organizations in terms of regulation of Islamic accounting standards. The Islamic accounting conceptual framework is very different from the conventional accounting conceptual framework in terms of meaning and definition, profit perception, going concern assumption, unit of measurement assumption, and disclosure principle. Accountability in Islam views the responsibility of each individual or company to God as the giver of the mandate (hablum minallah) and to humans (hablum minannas).
Al-Ghazālī’s Perspective of Salam and Its Relevance to E-Commerce in Nigeria Assayouti Jalaludeen Shuaib; Suraju Saheed Badmus
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.62

Abstract

The growth of the basic needs and wants of man takes place alongside man’s response to civilization. By way of economic civilization in Nigeria, the mode of the business transaction has had its extension stretched from onsite to online, which has the internet space as its platform in a bid for globalization. There is no doubt that there is a plethora of anomalies; the obscurity of intentions, excessive uncertainties -gharar, as well as day-light robbery from both ends of the buyers and sellers in the online business space. Thus, this paper is aimed at examining the basic position of Islām on the business transaction in general, with a move to unraveling the prospects and challenges of implementing salam on e-commerce, i.e., online business, as discussed by Imām Abū Ḥāmid Al-Ghazālī in his Iḥyā’u cUlūmi-d-Dīn. The methodologies adopted are; descriptive, which enhanced adequate presentation of the ways and manners online business is being operated, and analytical, which aided the study in analyzing Al-Ghazālī’s views in relation to the Nigerian online business sphere. It was revealed that defrauding, the major problem associated with e-commerce in Nigeria, is blamable on the parts of both the buyer and the seller. In order to curb the proliferation of this anomaly, the paper concluded by advocating the clarity of intentions and activities as well as proper regulation and implementation of Islamic guidelines on salam on e-commerce, in line with Al-Ghazālī’s submission in his Iḥyā’u cUlūmi-d-Dīn.
The Potential of Sukuk for Financing Oil and Gas Sector in Nigeria Tijjani Muhammad; Haruna Tijjani Haruna
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.66

Abstract

Nigeria has promising investment opportunities in the up and downstream sectors of the oil and gas industry that need financing. In the upstream, there are an estimated 37.2 Billion proven oil reserves and 182 Trillion cubic feet of natural gas. New investment opportunities are being developed, and individual and organizational investors need to finance their activities by purchasing drilling equipment and financing their infrastructures and storage facilities. Sukuk financing became a potential investment opportunity that could significantly address the upstream and downstream oil and gas sector and restore the glory of refineries in the country. There are currently three petroleum refineries in Nigeria with a stated capacity of 438 750. Perhaps the refineries are obsolete and bedeviled by poor management and turnaround maintenance due to the lack of funding. The study examines the potential of Sukuk financing oil and gas in the sector in Nigeria. The study employed Structural Equation Modeling to test the respondents' perspectives on the proposed model. Findings predict that the government may diversify and look for an alternative for funding that attracts more investors to participate in Sukuk financing. Future research is encouraged to use quantitative assessment methods to assess funding priorities between the Upstream, middle and downstream petroleum sectors.
Comparative Analysis on Liquidity and Risk-Taking Behaviour between Islamic and Conventional Banks in MENA Region Salihu Liman Mairafi; Sallahuddin Hassan; Shamsul Bahrain Mohamed-Arshad
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.68

Abstract

We compare the effect of liquidity on risk-taking between Islamic and conventional banks in the MENA region over the period 2005-2017. Using the fixed effect panel model with panel-corrected standard error, we found that funding liquidity in both Models significantly affects conventional banks' risk-taking behaviour, but the effect on the Islamic counterpart is insignificant. However, liquidity risk and bank activities represented by loans significantly affect Islamic bank risk-taking behaviour but show no significant effect on conventional banks. However, the effect varies with risk-taking proxies and the size of banks. This entails liquidity and bank risk-taking behaviour that differs with the type of banking system and the countries’ peculiarities. Thus, liquidity regulation should be implemented with the consideration of other region and their peculiarities.
An Examination of Jumia as a Business Entity Under Islamic Business Ethics Saheed Badmus Suraju; Rukayah Yetunde Ayilara
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.73

Abstract

In the 21st century, online access has become widespread and inclusive to the point of making business easy for most people to survive in contemporary society. Series of online trading are available to raise money for people, including Muslims, without considering the business Ethics from Islamic Perspective while patronizing online trading. On this note, this paper examines the business operation of an online business entity from the point of view of Islamic business ethics with a view to using Jumia as a case study. The research findings show that there are non-Sharīa compliance operations in the online transaction of Jumia. It is also revealed that the Muslims patronizing Jumia business is not concerned about Islamic business ethics in their transaction. The paper concludes by advocating the application of Islamic business ethics in all transactions in which the Muslims will be involved in general and particularly in Jumia online services to give room for more Muslims to patronize the platform.

Page 3 of 4 | Total Record : 40

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