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INDONESIA
Jurnal Ilmiah Ekonomi Islam
Published by STIE AAS Surakarta
ISSN : 24776157     EISSN : 25796534     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Ekonomi Islam diterbitkan 3 (tiga) kali setahun (Maret, Juli dan November) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat STIE AAS Surakarta.
Arjuna Subject : -
Articles 105 Documents
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Search results for , issue "Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024" : 105 Documents clear
Analysis Of Gen Z Entrepreneurs' Interest Towards Halal Certification Haryanti, Peni
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15084

Abstract

This study aims to assess the level of literacy among Gen Z entrepreneurs in the food sector regarding the importance of halal certification and examine its influence on their attitudes and interest in obtaining it. The research method applied is quantitative. Primary data was collected through the distribution of questionnaires to Gen Z entrepreneurs. The targeted outcome of this research is to provide a deeper understanding of the relationship between halal certification literacy, attitudes, and the interest of Gen Z entrepreneurs in acquiring the certification. The findings are expected to measure the literacy level of Gen Z entrepreneurs in the food sector on the importance of halal certification and assess its impact on their attitudes and interest in obtaining it.
Meningkatkan Pembangunan Ekonomi Melalui Isomorfisme Institusional: Studi Kasus LazisMu Di Kota Depok Fauziyah, Syifa; Jaharuddin, Jaharuddin; Ardiansyah, Ardiansyah; Syamsiah, Nurul
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14208

Abstract

This research aims to analyze the role and dynamics of the LazisMu institution in Depok City and examine its economic institutional design to improve performance through the lens of coercive, mimetic, and normative isomorphism theories. Utilizing a qualitative approach with interviews from seven informants, the findings indicate that LazisMu effectively reduces community uncertainty in the donation of zakat, infaq, and sadaqah, while enhancing social welfare, poverty alleviation, economic empowerment, and community participation. Coercive pressures promote financial transparency, mimetic pressures drive the adoption of best practices from successful organizations, and normative pressures underscore the necessity of human resources training. Future economic institutional designs should focus on the stringent application of coercive regulations, conducting comparative studies to stimulate change, and capacity building for staff. This study contributes to the literature on the economic role of LazisMu in the development of the Depok City community and provides insights into future economic institutional designs from an isomorphism perspective. The research outcomes are expected to positively impact LazisMu and other stakeholders, demonstrating that isomorphism theory can facilitate beneficial changes.
Analisis Struktur Modal Bank Syariah di Indonesia Menggunakan Non Performing Financing Sebagai Variabel Moderasi Abadi, Ahmad; Widana, Gusti Oka
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14862

Abstract

Capital structure is crucial in the financial management of Islamic banks, which operate under sharia principles. Since the practice of optimal capital structure can ensure the quality of bank operations, it is very important to analyze capital structure issues. This research aims to analyze the variables that determine the capital structure of Islamic bank with Non Performing Financing (NPF) as a moderating variable using the Trade Off Theory and Pecking Order Theory approaches. A quantitative method was used, analyzing panel data from the quarterly financial statement of 12 Indonesia Islamic banks form 2001-2003, using Eviews-12 software. The independent variables include bank size, profitability, Financing to Deposit Ratio (FDR), and asset growth, while the dependent variable is the Debt to Equity Ratio (DER). The study results imply that according to Trade Off Theory, Islamic bank in Indonesia balance the tax benefits of debt against bankruptcy costs. Related to Pecking Order Theory, Islamic banks in Indonesia are more likely to follow the order of funding preference, using internal funds first, then debt, and finally equity issuance. NPF as moderating variable, does not moderate all variables affecting capital structure.
Going Concern Bisnis Berdasarkan Perspektif Maqashid Syari’ah (Studi Di PT. Lentera Jaya Madina) Rozi, Danu; Riduwan, Akhmad; Fidiana, Fidiana
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15167

Abstract

This research aims to analyze business sustainability (going concern) in dealing with organizational problems from a maqashid sharia perspective. The object of this research is PT. Lentera Jaya Madina in Surabaya City. This research uses a qualitative approach. The data collection process was carried out through in-depth interviews, observation and document study. Interviews were conducted with several informants. Document studies were carried out to see evidence of continuous improvements made by management in financial reports, observations were made on the implementation of sustainability programs in the company. The analysis results show that PT. Lentera Jaya Madina has overhauled regulations and culture and produced 10 values ​​as a form of organizational sustainability. Based on Hifdzud Din's perspective, it is contained in the amaliyah value of worship which is implemented through the obligation to pray in congregation, regular recitation of the Koran and recitation of the Qur'an. Hifdzul Aql is contained in the value of integrity which is implemented by increasing employee capacity. Hifdzun Nasl contained in the synergy value which is implemented by implementing the program family gathering and assistance in finding a soul mate. Hifdzun Nafs contained in the values ​​of responsibility and Akhlaqul Karimah. Hifdzul Mal is contained in the values ​​of compensation, trustworthiness, honesty, morality, service and integrity.
Pengaruh Penyaluran Zakat, PDRB dan Pendidikan terhadap Pengentasan Kemiskinan di Provinsi Yogyakarta Tahun 2016-2022 mubarokah, merina nurlaili; Pimada, Laila Masruro
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14577

Abstract

Poverty is a condition in which a person or group of people is unable to fulfill their basic needs. According to the Central Bureau of Statistics (BPS), in March 2023, the number of poor people in Indonesia amounted to around 25.90 million people, the majority of Indonesia's poor people are on the island of Java. Of the six provinces in Java, Yogyakarta province has the highest percentage of poor people, which is 11.04%. This study aims to analyze how and how much influence the distribution of zakat, GRDP and education level on poverty alleviation in Yogyakarta Province in 2016-2022. Data analysis using panel data regression in 4 regencies and 1 city in Yogyakarta Province for the period 2016-2022. The results showed that the distribution of zakat had no effect on poverty alleviation, GRDP had a negative and significant effect on poverty alleviation, and the level of education had a negative and significant effect on poverty alleviation.
Bank Syariah sebagai Mitra Distribusi pada Produk CWLS Ritel SWR003 Perspektif Maqashid Syariah Setiyowati, Arin; Hartini, Dewi Sri
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.13044

Abstract

This study aims to analyze related to the role of Islamic banks as distribution partners in using Retail CWLS SWR003 in the perspective of maqashid sharia. This research was conducted using a qualitative research method, a literature study approach (Library Research). Data validity with source triangulation. The data analysis technique in this study is to use discourse analysis. The results of the study show that BSI as the nazhir partner and distribution partner of the SWR003 Retail CWLS program has implemented programs that are distributed to partners through Lazismu and BSM Ummah. Through the Village UMKM Program, SAUM, raising sheep, and Islamic boarding schools based UMKM. From a number of return fund distribution programs, the management of CWLS SWR003 funds in the perspective of Maqashid Syariah has fulfilled the concept of maqashid syariah which consists of dharuriyyah, hajiyyat, tasiniyah.
Sistem Pengupahan Pada Karyawan dalam Prespektif Islam marimin, agus; Sumadi, Sumadi; Fitria, Tira Nur
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15206

Abstract

This research aims to determine the wage system and the application of the wage system from an Islamic perspective at the manufacturing company PT Anugrah Jaya Utama Karanganyar. This research uses a descriptive method with a qualitative approach. Data collection techniques in this research used literature survey, observation and interview techniques. The result of this research is that the amount of employee salaries is in accordance with work wages, both per day and per month have the same salary. The time for paying salaries is also timely according to Islamic law so that wages are given before the sweat dries. According to the Islamic view, the manufacturing company PT Anugrah Jaya Utama Karanganyar cannot be said to be completely good, because the values in Islam have not been fully fulfilled. Wage determination can be seen from a fair and appropriate perspective when everyone has the same salary and salary can be categorized as a living wage which consists of 3 aspects, namely adequate food, clothing and shelter.
Respon Pekerja Terhadap Tanggung Jawab Sosial PTPN XII (Persero) Gunung Gumitir Perspektif Kesejahteraan Islam; Studi Etnometodologi Huwaidi, M Hibatullah
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.13509

Abstract

This study aims to find out how the response of the working community at PTPN 12 Gunung Gumitir to corporate sosial responsibility is in accordance with the mandate of the law through TJSL (Sosial and Environmental Responsibility) to pay attention to the welfare level of the surrounding community. With the Ethnomethodology approach it is possible to capture how the working community responds at PTPN 12 Gunung Gumitir. The results of this study indicate that companies are still not maximally carrying out their sosial responsibilities so that the public tends to respond negatively. The community feels boredom due to companies that run without paying attention to the wishes of their workers.
Pembagian Waris Prioritas Perempuan Perspektif Maqasid Syariah dan Gender (Studi Pada Masyarakat Pendalungan Kabupaten Lumajang) Hilmy Luayyin, Reza; Hidayah, Ulil; Ardli, M. Nabat
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14663

Abstract

The focus of this research is on the problem of dividing the inheritance of the Pendalungan community with provisions for dividing sons and daughters that are different from the provi¬sions in Islamic Inheritance Law, where in Islam men and women receive a share of 2:1 while the tradition that occurs in the Pendalungan community is by prioritizing the share of inher¬itance in their daughters. This research method uses descriptive analysis by collecting data by random sampling in the Pendalungan community who have a livelihood from farming. Data analysis was carried out using the theory of justice and gender equality and the theory of mari¬tal law. The results shows that there was a tradition of an inheritance distribution system with women prioritizing based on the philosophy of the Pendalungan community that women should receive a higher priority scale in receiving inheritance distribution due to secondary differences that women are physically weaker in working on plantations than men. And the conclusions ob¬tained are 1) The distribution of inheritance by prioritizing women getting the most share is still being carried out by the people of Pendalungan Village. 2) Priority in women in the distribution of inheritance can be said to be good when viewed from the sociology side of Islamic law and the absence of social conflict even though it is very different with Islamic rules or Shari'a 3) The tradition of inheritance distribution by prioritizing women to get the most share is of course contrary to the concept of gender equality and justice because there is actually discrimination against men 4) Socio-historical and socio-cultural factors are more dominant than equality.
The Impact of ESG Performance on Firm Value with Moderation of Corporate Sustainable Growth Rate (Study on JII Indexed Companies for the 2021-2023 Period) Lestari, Nimas Dewi; Wahyuni, Nanik; Meldona, Meldona
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15069

Abstract

The value of a company reflects investors’ perception of the effectiveness of management in utilizing the company's resources in the present and future. This study aims to investigate the impact of environmental, social, and governance (ESG) performance, as represented by ESG Risk Rating, on firm value, with the sustainable growth rate (SGR) acting as a moderating factor. The study adopts a quantitative approach, using the moderated regression analysis (MRA) method. The research focuses on companies listed on the Jakarta Islamic Index (JII) during the 2021-2023 period. The findings indicate that ESG performance significantly influences firm value, and the sustainable growth rate (SGR) can moderate the relationship between ESG performance and firm value for companies listed on the JII during the 2021-2023 period. This study concludes that the level of ESG performance of companies proxied by ESG Risk rating is one of the factors that must be considered in making investments. In addition, the company's sustainability growth rate is important when making investments in the long term. This research provides important implications for company management and investors in making strategic decisions related to ESG and sustainable growth so that they can achieve optimal long-term value.

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