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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

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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

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

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.

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

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

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

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.

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