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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 2,377 Documents
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STRATEGI PELAKU WISATA DALAM MENINGKATKAN EKONOMI LOKAL BERBASIS ISLAM DI DAERAH KEMUNING Fitri Agus Suprianto; Iin Emy Prastiwi; Muhammad Tho’in
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19695

Abstract

This research was conducted in Kemuning Village, Ngargoyoso District, Karanganyar Regency, Central Java, which is developing as an Islamic-based tourism destination supported by the natural potential of the slopes of Mount Lawu. This study aims to analyze the strategies of tourism actors in enhancing the Islamic-based local economy and to identify the supporting factors and their impact on community welfare. A descriptive qualitative approach was employed, with data collection techniques including interviews, observation, and documentation. The novelty of this research lies in the analysis of integrating the Resource Support Strategy with Islamic-based tourism principles through collaboration among BUMDes (Village-Owned Enterprises), MSMEs, and local transportation service providers. The results indicate that destination development is achieved by providing Muslim-friendly facilities, such as worship facilities and halal culinary options, as well as optimizing natural resources and community participation. Successful implementation is supported by natural attractions, adequate accessibility, and synergy among stakeholders. The resulting impacts include an increase in Village Original Income (PADes), job creation, the growth of local MSMEs, and the strengthening of economic practices aligned with sharia principles. This study concludes that Islamic-based tourism in Kemuning Village is capable of driving sustainable local economic growth while maintaining Islamic values in destination management.
Integrasi Integrasi Nilai Amanah dalam Kepemimpinan Islam: Sintesis Konseptual untuk Operasionalisasi Fungsi Manajemen Sumber Daya Insani Muhammad Qasidy; Norvadewi
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19701

Abstract

This study aims to analyze how the value of amanah (trustworthiness) can be operationalized within Islamic leadership practices in Human Resource Management (HRM). Unlike previous studies that tend to remain at the normative-theological level, this research offers a conceptual synthesis that translates amanah into measurable managerial indicators within HRM functions. A qualitative approach with a descriptive-analytical design was employed through a systematic library research method covering academic literature from 2022–2026. Data were analyzed using content analysis and thematic analysis to identify conceptual patterns and synthesize key ideas from the literature. The findings reveal that amanah is not merely a normative ethical principle, but can be translated into operational HRM indicators: in planning and recruitment, amanah is reflected through selection objectivity, process transparency, and the elimination of nepotism; while in development and performance evaluation, it is manifested through open performance information and equitable access to competency development. These findings suggest that integrating amanah values can strengthen organizational integrity and accountability, thereby serving as a foundation for designing more ethical and sustainable HRM leadership policies and governance.
FACTORS THAT AFFECT THE QUALITY OF FINANCIAL REPORTING AT BAITUL MAAL WAT TAMWIL (BMT) CENTRAL JAVA PROVINCE Puja Nirma Rizki; Mohammad Ridwan; Andwiani Sinarasri
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19715

Abstract

The quality of financial statements is a crucial indicator in assessing the accountability and performance of financial institutions, including Baitul Maal wat Tamwil (BMT). Factors such as Accounting Information Systems, Internal Control Systems, Financial Accounting Standards, and Accounting Understanding are considered to influence the quality of financial reporting. This study employed a quantitative approach using a random sampling technique, involving 126 BMTs in Central Java Province as research respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that Accounting Information Systems, Internal Control Systems, and the implementation of Financial Accounting Standards have a positive and significant effect on the quality of financial statements. Meanwhile, accounting understanding shows a positive but not significant effect. Simultaneously, the four variables explain 66.6% of the variance in financial statement quality, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings highlight the importance of strengthening systems, internal controls, and compliance with accounting standards to improve the quality of financial reporting in BMT institutions.
Pengaruh Faktor-faktor Kualitas Pelayanan Terhadap Kepuasan Nasabah di Bank Syariah Indonesia (BSI) KCP Solo Urip Sumoharjo Fatahillah; Muhammad Tho’in; Sumadi
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19718

Abstract

This study aims to analyze the effect of service quality dimensions, namely tangible, reliability, responsiveness, assurance, and empathy, on customer satisfaction at Bank Syariah Indonesia (BSI) KCP Solo Urip Sumoharjo. The study employed a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 80 customers selected using a simple random sampling technique. Data analysis was conducted using multiple linear regression, t-test, F-test, and coefficient of determination (R²) with the assistance of SPSS software. The results indicate that service quality simultaneously has a positive and significant effect on customer satisfaction. Partially, all service quality dimensions, including tangible, reliability, responsiveness, assurance, and empathy, have a positive and significant effect on customer satisfaction. Among these dimensions, reliability is the most dominant factor influencing customer satisfaction. The coefficient of determination (R²) of 0.675 indicates that 67.5% of customer satisfaction can be explained by service quality variables, while the remaining 32.5% is influenced by other factors outside the research model. These findings suggest that improving service quality is essential for enhancing customer satisfaction in Islamic banking institutions.
INTEGRASI KUALITAS SUMBER DAYA MANUSIA, SERTIFIKASI HALAL DAN DIGITALISASI SEBAGAI PENDORONG KINERJA BERKELANJUTAN UMKM Desnita Dwireni; Ach. Yasin
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3`.19726

Abstract

The implementation of sustainable performance has become essential for businesses that integrate economic, social, and environmental aspects. This condition requires business actors to balance profit growth with social responsibility and environmental preservation to ensure long-term business sustainability. This study aims to analyze the factors influencing the sustainable performance of Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector in Kediri City. The method used is a quantitative approach with primary data obtained through the distribution of questionnaires. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM The results indicate that Human Resource Quality, Halal Certification, and Perceived Ease of Use have a significant effect on Sustainable Performance. Meanwhile, Perceived Usefulness does not have a significant impact on Sustainable Performance. Therefore, MSMEs actors need to strengthen their competencies, optimize halal production standards, and utilize digital technology as key strategies to support the implementation of sustainable performance.
A Time Series Analysis of Macroeconomic Factors Influencing the Movement of the Indonesian Sharia Stock Index Between 2018 - 2024 Alfaridzi Akasyah; Alfin Jeremias Dharma Prasetyo; Aditya Syahputra; Tri Wahyu Indah Lestari; Rahma Septiani Adillah; Tina Lailasari
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19751

Abstract

The purpose of this study is to investigate how the Indonesian Sharia Stock Index (ISSI) is affected by current macroeconomic data between 2018 and 2024. These indicators include inflation, the money supply, the IDR/USD ratio, and the 7-Day BI Reverse Repo Rate. The quantitative methodology of this study uses time-based observations as secondary data. The technique used is multiple linear regression analysis. Before estimating, the Augmented Dickey Fuller (ADF) test is used to evaluate stationarity. Additionally, the validity and robustness of the model are confirmed using the traditional assumptions about multicollinearity, heteroscedasticity, and autocorrelation. When compared side by side, the findings demonstrate that every macroeconomic issue has a major impact on ISSI. Nevertheless, only the exchange rate had a statistically significant detrimental effect on ISSI in the partial study, indicating that a decline in currency value is associated with a decline in the index. Although their interactions are in line with theoretical expectations, inflation, BI interest rates, and the money supply do not exhibit a statistically significant influence. This study adds empirical literature that is relatively rare on the Islamic stock index by observing a long period of time that includes the pre-pandemic, pandemic, and post-pandemic phases. This provides new information about the responsiveness of ISSI to macroeconomic factors. The aforementioned results indicate that maintaining tukar stability is crucial for improving the Islamic market's efficiency. Because of this, those who create regulations and policies are encouraged to take steps to stabilize the value of the currency, while investors are encouraged to increase the flow of money when making investment decisions. The existing methodology and the utilization of domestic macroeconomic indicators form the foundation of this study. In the past, research has been conducted to analyze global factors and employ more sophisticated econometric techniques in order to get more comprehensive conclusions.
Pengaruh Pengungkapan ESG dan Kebijakan Dividen Terhadap Volatilitas Saham Syariah Pada Perusahaan JII70 Nurul Alam; Citra Rahayu Indraswari
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19761

Abstract

This study aims to analyze the influence of ESG and dividend policy on the volatility of Islamic stocks in companies listed on the Jakarta Islamic Index 70 (JII70) for the 2022–2024 period. The background of this study is based on the increasing market capitalization of Islamic stocks accompanied by high stock price fluctuations, thus raising concerns about the dynamics of risk and stability of the Indonesian capital market post-pandemic. This study uses a quantitative approach with secondary data obtained from annual reports, company intention reports, and stock price data from Yahoo Finance. The sampling technique was purposive sampling, resulting in 31 companies with a total of 93 observations. The analytical method used is panel data regression with the Common Effect Model (CEM). The dependent variable in this study is stock volatility, while the independent variables include ESG and Dividend Yield, with Return on Assets (ROA), Debt to Equity Ratio (DER), and Firm Size as control variables. The results show that Dividend Yield has a positive and significant effect on stock volatility, indicating the dominance of short-term trading behavior such as Dividend Capture. Meanwhile, ESG coverage and the control variables ROA, DER, and company size showed no significant impact. This finding confirms that the volatility of sharia-compliant stocks on the JII70 index is more influenced by short-term market dynamics than fundamental factors and corporate intentions.
Pengukuran Kinerja Lembaga Zakat: Kritik atas Indeks Zakat Nasional Puskas Baznas Hashfi Hizrian Atiqi
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19764

Abstract

This study aims to critically evaluate the relevance of the National Zakat Index (NZI) as a performance measurement instrument for zakat management institutions in Indonesia. The research employs a qualitative approach using a library research method and is analyzed through content analysis techniques. The data sources consist of official National Zakat Index documents published by the Center for Strategic Studies of BAZNAS (Puskas BAZNAS), regulations related to zakat management, and scholarly literature discussing organizational performance measurement and zakat governance. The findings indicate that the NZI plays an important role in supporting the performance evaluation of zakat management at the national level by integrating institutional, governance, and social impact dimensions. However, several indicators within the macro dimension, such as regional regulations and government budget support, are more relevant to BAZNAS than to private zakat institutions (LAZ), potentially creating measurement bias. Furthermore, the development of modern zakat governance highlights the need to incorporate indicators related to digital transparency, program innovation, service quality, and information technology utilization. This study recommends reconstructing the NZI by refining its indicators to make it more inclusive, objective, and adaptive to the evolving zakat ecosystem in Indonesia.
Pengaruh Pengetahuan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi: Peran Moderasi Keadilan Pajak dalam Perspektif Fikih Empat Mazhab Khaerunnisanatun; Itah Miftahul Ulum; Agung Yulianto
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19768

Abstract

This study aims to examine the influence of tax knowledge and tax sanctions on individual taxpayer compliance, with tax fairness as a moderating variable. This study is also complemented by the perspective of the four schools of Islamic jurisprudence (fiqh) in viewing individual taxpayer compliance. The data used are primary data obtained through surveys using questionnaires administered to individual taxpayers at KPP Pratama Cirebon Satu. The research population comprised 151,206 taxpayers, with a sample size of 384 respondents determined using the Raosoft sample size calculator. The data analysis technique used is Partial Least Square (PLS) through the SmartPLS software. The results indicate that tax knowledge and tax sanctions affect individual taxpayer compliance, while tax fairness influences as a moderating variable. The perspective of the four schools of Islamic jurisprudence views taxpayer compliance towards state levies as Obligations that are in line with the principles of public interest and obedience as long as they do not conflict with Islamic law.
ANALISIS POTENSI, TANTANGAN, DAN PROSPEK PENGEMBANGAN WISATA HALAL BERBASIS PERSEPSI GENERASI Z DI KOTA PASURUAN Nurul Rokhis Amelia; Aslikhah; Sukamto
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19841

Abstract

This study aims to analyze the potential, challenges, and prospects of halal tourism development based on Generation Z perceptions in Pasuruan City, particularly in the Pasuruan City Square as a public space with strategic value for Muslim-friendly tourism development. This research employs a qualitative approach with a phenomenological design to understand the subjective experiences and meanings of Generation Z regarding halal tourism. Data collection techniques include in-depth interviews with 10 informants selected through purposive sampling, supported by observation and documentation. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing, with validity ensured through source and technique triangulation. The findings reveal that Pasuruan City Square has strong potential as a halal tourism destination based on public space through the integration of recreational, social, and religious functions, supported by pilgrimage activities, the availability of worship facilities, and good accessibility. However, its development still faces several challenges, including suboptimal facility quality, environmental cleanliness issues, inadequate spatial management, and the absence of formal halal standardization. On the other hand, the development prospects are highly promising, driven by Generation Z’s adaptability to technology and the significant influence of social media in shaping travel interest. Therefore, an integrated development strategy is required, including improving service quality, strengthening halal identity, and optimizing digital promotion.

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