Article Per Year (5 Year)
p-Index From 2021 - 2026
1.503
P-Index
This Author published in this journals
All Journal Jurnal Al-Qardh Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA) Jurnal EK dan BI El-Qist : Journal of Islamic Economics and Business (JIEB) Al-Sharf: Jurnal Ekonomi Islam Amal: Jurnal Ekonomi Syariah IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Khayati, Ismatul
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Analysis of Financing Strategy in the Era and Post COVID-19 (Case Study of PT. Mandiri Tunas Finance) agustin, Riska; Kalimah, Siti; Khayati, Ismatul
AL-QARDH Vol 8 No 2 (2023): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

Abstract

The COVID-19 pandemic is a global challenge that affects the economy, including the performance and the function of financial institutions in Indonesia. PT. Mandiri Tunas Finance (MTF) has increased in credit risk and decreased in the sales volume in 2020 by 45.75% compared to 2019 before COVID-19. However, post COVID-19, MTF has succeeded in implementing strategies to improve its credit risk and sales volume. The purpose of this research is to identify and to analyze the implementation of marketing strategies and MTF credit restructure in saving customers' bad credit in the era and post COVID-19. This study uses a descriptive qualitative research methods. Data was collected through interviews, documentation and analysis of financial reports. Sampling was done by purposive sampling technique. In case of sales decline, MTF implemented a more active marketing strategy based on the components of Kotler's marketing strategy, namely segmenting, targeting and positioning, which had an impact on MTF's sales volume, which increased in 2021 by 34.98% and in 2022 increased by 47%. 77% compared to the previous year. In the case of bad credit and customer default, the solution is to restructure credit according to the customer's condition. This has an impact on the movement of the NPF ratio from 2019 to 2022 under 1%.
POTENSI SENTRA INDUSTRI HALAL KOPI DI DESA JATIARJO DALAM PERSPEKTIF MAQASHID SYARIAH Rosa, Amelia; Khayati, Ismatul
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1677

Abstract

The halal industry is an economic sector related to the provision of products and services based on halal principles in Islam. Jatiarjo Village is known as one of the coffee producers. This study aims to explore the potential of the halal industry in Jatiarjo Village through coffee commodities, which is expected to increase the income and welfare of the local community. This research is a qualitative study using primary data obtained through field observations and in-depth interviews with selected informants. The results showed that the people of Jatiarjo Village, especially coffee business actors, felt that the potential of the halal industry from coffee commodities was very large in increasing their employment opportunities, income and welfare.
Islamic Business Ethics in Buying and Selling Transactions at Pabean Market, Sedati, Sidoarjo Khayati, Ismatul; Firdaus, Muhammad Fakhri Allam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9979

Abstract

                Islamic business ethics is a fundamental foundation in shaping economic behavior that is in line with sharia values. This study aims to analyze the application of Islamic business ethics principles in buying and selling transactions at Pabean Market, Sedati, Sidoarjo. The market, initially designed as a tourist market offering Sidoarjo’s local products, has increasingly functioned as a traditional market serving the daily needs of the surrounding community. The research employed a qualitative descriptive approach with a case study design. Informants consisted of five traders and five buyers selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and analyzed using Miles and Huberman’s interactive model, which includes data reduction, data display, and conclusion drawing. Data validity was ensured through source triangulation and member checking. The findings indicate that the implementation of Islamic business ethics in Pabean Market is relatively satisfactory, particularly in the principles of equilibrium, free will, and responsibility. Traders generally sell their products honestly, do not coerce buyers, provide fair services, and are willing to replace defective goods. However, the principles of unity (tauhid) and benevolence (ihsan) have not been fully practiced. This is evident in the inconsistency of some traders in performing obligatory prayers on time and the limited application of benevolence, such as granting credit or showing additional kindness, which tends to be reserved for loyal customers. This study emphasizes the necessity of internalizing Islamic ethical values in every business activity, as they not only strengthen consumer trust and loyalty but also bring spiritual blessings to business actors. Thus, the implementation of Islamic business ethics supports business sustainability while also contributing positively to social welfare and the continuity of the local economy.
The Role of Sharia Accounting in Strengthening Indonesia’s Halal Industry Ecosystem Prasetyo, Aji; Sri Guntur, Yohanes; Khayati, Ismatul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 1 (2025): April
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2025.15.1.83-99

Abstract

The global halal industry continues to experience robust growth, yet a critical dimension remains underexplored: the integration of Sharia-compliant financial management within halal-certified enterprises. While most regulatory and scholarly attention has been directed toward ensuring product halalness, the financial practices of halal industry players are often misaligned with Sharia accounting principles. This study investigates the role of Sharia accounting in strengthening the integrity and sustainability of Indonesia's halal industry, using a phenomenological qualitative approach based on in-depth interviews with key stakeholders in East Java. Grounded in the maqāṣid al-sharī‘ah framework, particularly the protection of wealth (hifẓ al-māl), the findings reveal a systemic gap between product-based halal certification and Sharia-compliant financial reporting. The absence of regulatory enforcement, institutional clarity, and professional support has led to fragmented practices, particularly among micro, small, and medium-sized enterprises (MSMEs). This study offers a strategic recommendation to involve Sharia-compliant Public Accounting Firms (PAFs) in assisting halal businesses with financial reporting following Sharia Financial Accounting Standards (SFAS). The novelty of this research lies in highlighting financial governance as an essential yet overlooked pillar of halal assurance—advancing the discourse on halal ecosystem integrity from a global Islamic accounting perspective. For future research, comparative cross-country studies are recommended to examine the implementation and regulatory integration of Sharia accounting within halal industries in diverse legal and institutional settings, particularly between emerging Muslim-majority economies and established halal hubs such as Malaysia, the GCC, and Southeast Asia.
Indonesian Halal Product Certification Realization Strategy by the Halal Product Guarantee Organizing Agency (BPJPH) Khayati, Ismatul; kalimah, Siti; Agustin, Riska
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5620

Abstract

The Halal Product Guarantee Organizing Agency (BPJPH) is implementing the mandate of the Ministry of Religion of the Republic of Indonesia which is targeting 10 million halal-certified products by October 2024 to make Indonesia the world's halal center. BPJPH has implemented various strategies to realize this target. Through this qualitative research, it was found that by early 2024 it had been realized that 4,591,573 products are halal certified. The strategy that best shows its optimality in achieving this realization is the existence of a self-declared halal certification registration route, the SiHalal application, and the Sehati program. With the success of the strategy and realization of halal certification, BPJPH won two awards from prestigious events in the field of Information Technology in the form of the TOP Digital Award 2023.
Digitalization of Sharia Investment: The Contribution of Investment Platforms to Sharia Capital Market Literacy and Inclusion Azizah, Siti Nur; Khayati, Ismatul
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12651

Abstract

This study was motivated by the rapid digitalization that has brought significant changes to the financial sector, particularly the Islamic capital market. Although the number of investors has increased, the level of literacy (43.42%) and Islamic financial inclusion (13.41%) remain low. This study aims to analyze the contribution of digital investment platforms in improving literacy and inclusion in the Islamic capital market in Indonesia. The method used is qualitative with a literature study, based on secondary data from journals, books, official reports, and related publications. The results show that digital platforms such as Bibit, Bareksa, IPOT, and Ajaib not only serve as a means of transaction but also as a medium of education through literacy programs, collaboration, and transparency and security features. Digitalization has been proven to reduce barriers to participation, provide cost efficiency, and expand investment access, especially for the younger generation. 
Sukuk Hijau Sebagai Instrumen Investasi Syariah Berkelanjutan di Indonesia: Analisis Peluang, Tantangan, dan Strategi Pengembangan Nanda Mar'atus; Khayati, Ismatul
AMAL: Jurnal Ekonomi Syariah Vol. 7 No. 2 (2025): Desember
Publisher : UIN AM. Sangadji Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v7i2.8110

Abstract

The development of green sukuk as an environmentally friendly sharia investment product is increasingly relevant amidst increasing global attention to climate change and sustainability. Green sukuk is a sharia-compliant financing instrument intended to support projects that contribute to environmental conservation, such as green infrastructure, waste management and renewable energy. The aim of this research is to analyze the concept, urgency and potential of green sukuk in the Islamic financial market, placing special emphasis on the opportunities and challenges faced in developing this instrument in Indonesia. Global case studies show that green sukuk have great potential to attract investors who care about the environment while complying with sharia financial principles. However, challenges such as lack of investor awareness, regulatory barriers and the need for clear standards remain major obstacles. Through in-depth analysis, this research provides strategic recommendations for the government, financial institutions and other stakeholders to strengthen the development of green sukuk as part of sustainable financing solutions in Indonesia. With this, green sukuk can become an important instrument that is not only economically profitable but also contributes positively to the environment and sustainable development in Indonesia.
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE CAMEL PADA LAPORAN KEUANGAN PT. BANK SYARIAH INDONESIA TAHUN 2021-2024 Umairoh, Nisa Ul Anda; Khayati, Ismatul
Jurnal Manajemen dan Bisnis Vol. 8 No. 1 (2026): Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA)
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v8i1.4388

Abstract

Thisl study aims lto determine lthe health llevel of lPT. Bank lSyariah Indonesia (lBSI) Tbk inl 2021-2024. The assessmentl indicators usedl in lthis study lare Capital, lAsset Quality, lManagement, Earning, andl Liquidity lor abbreviated las CAMEL. Thel Camel methodl is one of the factors lthat greatly ldetermines the healthl of la bank. Thisl study wasl conducted withl a lquantitative descriptive lapproach, namely usingl secondary ldata obtained lfrom library sources such as academic journals, government publications and annual lfinancial reports published lon the lcompany's officiall website, lby analyzing lthe CAR, lNPF, PDN, lROA, ROE, lBOPO, NI, land FDR lratios. The resultsl of thel study lshowed that lthe CAR lratio for the 2021-2024 periodl was given the predicatel "very lhealthy". The lNPF ratio lfor the 2021-2023l period was given thel predicate "lhealthy", whilel in 2024 lit was lgiven the lpredicate "veryl healthy". lThe PDN ratiol for thel 2021-2024 period lwas given lthe predicate "quite lhealthy". The ROAl ratio lin 2021-2024 was givenl the lpredicate "very healthy". lThe ROE lratio in 2021-2024 lwas given lthe predicate "lhealthy". The BOPO ratio in 2021-2024 lwas given lthe predicate "veryl lhealthy". The lNI ratio lin 2021-2024 lwas given lthe predicate "lhealthy". The lFDR ratio lin 2021 was lgiven the lpredicate "very lhealthy". However, inl 2022-2024 itl decreased and was givenl the lpredicate "healthy". lThe findings show lthat based lon these lindicators, the performance of Bank Syariahl Indonesial lTbkl in 2021-2024 was on average in the "very healthy" category, which indicates goodl financial health laccording to lthe overall lassessment.
Co-Authors agustin, riska Aji Prasetyo, Aji Firdaus, Muhammad Fakhri Allam Nanda Mar'atus Rosa, Amelia Siti Kalimah Siti Nur Azizah, Siti Nur Sri Guntur, Yohanes Umairoh, Nisa Ul Anda