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Halal Entrepreneurship Intention among Muslim Students: The Mediating Role of Attitude, Risk-Taking Propensity, and Self-Efficacy Iskandar Iskandar; Pupu Saeful Rahmat; Sri Mulyati; Juliana Juliana; Asep Miftahuddin; Janah Sojanah; Shafinar Ismail; Inomjon Qudratov
Indonesian Journal of Halal Research Vol. 8 No. 1 (2026): February
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijhar.v8i1.51983

Abstract

Promoting halal businesses become urgent, as the global halal economy is projected to exceed USD 5 trillion by 2030, and Indonesia is of key contributor. However, despite the high entrepreneurial intention among university students, their participation in halal business activities is comparatively low. This study aims to examine the influence of religiosity on halal entrepreneurial intention in Indonesian Muslim students. Entrepreneurial attitudes, risk-taking propensity, and self-efficacy are considered as mediating variables between religiosity and halal entrepreneurial intention. Data were collected from 378 Muslim students at 47 private universities in West Java and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The structural model explained the variance in halal-based entrepreneurial intentions, with an R-squared of 0.654, indicating that religiosity and the mediator variables together explain approximately 65.4% of the variance in entrepreneurial intentions. The direct path coefficient demonstrates that religiosity significantly affects entrepreneurial attitudes (β = 0.606, p = 0.000), risk-taking propensity (β = 0.591, p = 0.000), self-efficacy (β = 0.653, p = 0.000), and intention to engage in halal entrepreneurship (β = 0.293, p = 0.000). All three mediating paths are statistically significant, with self-efficacy and entrepreneurial attitudes showing the strongest indirect effects (β = 0.156 each), followed by risk-taking propensity (β = 0.091). These results show that self-efficacy is the most influential factor, suggesting that higher religiosity is associated with greater self-confidence, moral resilience, and motivation for running a business in accordance with sharia principles. These findings extend the Theory of Planned Behavior (TPB) into an Islamic context and have implications for universities and policymakers in designing halal entrepreneurship education.
Do Institutional and Psychological Supports Foster Islamic Entrepreneurial Intention? Evidence from Productive Zakat Beneficiary Students in Indonesia and Malaysia Ahmad Ajib Ridlwan; Yan Putra Timur; Fitriah Dwi Susilowati; Muhamad Nafik Hadi Ryandono; Juliana Juliana; Shafinar Ismail
Journal of Islamic Economic Laws Vol. 9 No. 01 (2026): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i01.16783

Abstract

This study examines the determinants of Islamic entrepreneurial intention among productive zakat scholarship recipients in Indonesia and Malaysia. Data from 142 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the effects of university support, perceived organizational support, and self-efficacy. The results show that university support and perceived organizational support significantly enhance self-efficacy, indicating the importance of institutional support in strengthening entrepreneurial confidence. University support also positively influences Islamic entrepreneurial intention, while perceived organizational support does not have a direct effect on intention. Self-efficacy emerges as the strongest predictor of Islamic entrepreneurial intention, highlighting its central role in translating institutional support into entrepreneurial motivation. The multi-group analysis reveals differences between Indonesia and Malaysia: in Indonesia, perceived organizational support strongly strengthens self-efficacy, which subsequently drives entrepreneurial intention, whereas in Malaysia, university support improves self-efficacy but does not significantly translate into intention. These findings suggest that the impact of institutional support on Islamic entrepreneurial intention is context-dependent across countries. Universities and zakat institutions should complement financial assistance with mentoring, business incubation, and networking opportunities to strengthen entrepreneurial intention among scholarship recipients. The study contributes to the literature by providing comparative evidence from Indonesia and Malaysia on the role of institutional support in shaping Islamic entrepreneurial intention.
Driving Maqāṣid al-Shari’ah Performance in Islamic Banks: The Roles of Islamic Social Reporting, Intellectual Capital, and Sharia Governance Arim Nasim; Elfina Qorina Binti Asbaruna; Juliana Juliana; Budi Supriatono Purnomo; Ropi Marlina; Muhamad Afif Sholahudin; Aam Slamet Rusydiana; Inomjon Qudratov
Al-Muamalat Vol. 13 No. 1 (2026): January
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v13i1.54396

Abstract

This study aimed to examine the influence of Islamic Social Reporting (ISR) and Islamic Intellectual Capital (IIC) on the Maqasid Shariah Index (MSI) in Islamic banks, with Islamic Corporate Governance (ICG) acting as a moderating variable. A quantitative method was used to analyze secondary data from 19 Islamic commercial banks operating in Indonesia, Malaysia, and Saudi Arabia during the 2023–2024 period. ISR was measured through content analysis based on 39 disclosure indicators, while IIC was assessed using the iB-VAIC method. Furthermore, ICG was proxied by the frequency of meetings of the Board of Commissioners and Directors. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that ISR and IIC had a positive and significant effect on MSI, suggesting that ethical social disclosure and effective management of intellectual capital supported the achievement of maqasid shariah objectives in Islamic banking. ICG also showed strengthening roles by enhancing the relationships between ISR, IIC, and MSI. These results reflected the importance of integrating social responsibility, intellectual capital, and shariah-compliant governance to improve maqasid-based performance. In this study, important contributions were made to the body of knowledge by providing cross-country empirical evidence and offering a comprehensive framework for understanding maqasid-oriented performance in Islamic banking.
Fiscal Decentralization and Local Financial Autonomy: A Bibliometric Review of Global Research Trends Edem Lekettey; Vanessa Gaffar; Juliana Juliana; Nugraha Nugraha
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.598

Abstract

Purpose: This paper examines the prominent themes of research, intellectual connections, gaps in scholarship on the subject of local government financial autonomy in the world literature through bibliometric tools. Method: Bibliometric analysis of 626 publications in the Scopus index (2000-2025) with the VOSviewer software was performed to chart the occurrence of two or more keywords, thematic networks, citation network, and co-authorship network. The discussion follows the historical developments of the use of fiscal decentralization and local financial autonomy in terms of time, geography, and scientific fields. Findings: Nine thematic clusters were chosen that are reflections of intellectual organization of the subject-area, encompassing such areas as fiscal decentralization, urbanization, intergovernmental transfers, environmental regulation and digital governance. The research output has increased considerably since 2005 where the focus has shifted in terms of fiscal efficiency discussions to sustainability and technology-based governance issues. The best collaboration networks are between China and Europe and low involvement of Africa and Latin Americans. The temporal analysis shows that the financial crisis globally and the COVID-19 outbreak has fueled the study of fiscal resilience and adaptive financial management research. Implications: This study shows the need for developing countries to deploy digital tools and enhance their intergovernmental transfer design, as well as capacity-building strategies that are often used by developed nations to improve their fiscal transparency, revenue performance, and resilience. This will go a long way to strengthen local financial systems. Novelty/Value: The study's nine research clusters and gaps—including the underrepresentation of African and Latin American studies and the development of digital and environmental fiscal themes—provide a clearer intellectual framework for the field than previous reviews.
The Role of Fundamental Strategies in Overcoming the Inflation Erwin Permana; Nuruddin Subhan; Juliana Juliana; Muhammad Abduh
KEDJATI Journal of Islamic Civilization Vol. 1 No. 1 (2024): KEDJATI Journal of Islamic Civilization
Publisher : KEDJATI Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

High inflation rates are a complex economic challenge and have far-reaching impacts. To deal with these problems, an effective strategy involving a series of policy instruments and a deep understanding of the root problems that cause inflation is needed. This research aims to analyze strategies to overcome inflation and offer fundamental strategies. This research uses a qualitative with a descriptive-analytical method. The research data is obtained through a literature review: the relevant information from previous research results or official publications. The research results show that it is more supply-side based on analyzing the government's strategy for overcoming inflation. Based on examining the existing situation, this strategy must be complemented by a demand side: providing energy subsidies, increasing national production capacity, and moral education. Based on an in-depth study of inflation, this research provides recommendations for a more fundamental strategy in integrating financial technology (fintech) with precious metals (gold-fintech). This condition means gold-based fintech. It means realizing practical transactions using fintech, which is flexible, practical, and cashless, but the standard is using gold, not fiat money. Also, Islam views gold and silver as suitable for currency use. Apart from internal factors and conformity between nominal and intrinsic value, the uses of gold and silver are based on the sharia. Gold and silver are strong enough to withstand inflation, something that paper money-based currencies do not have. Hence, researchers suggest further research regarding the technical transition mechanism from fiat money-based to precious gold and metal-based fintech.