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ILTIZAM Journal of Sharia Economic Research
ISSN : 25982222     EISSN : 25982540     DOI : -
Core Subject : Economy,
Iltizam Journal of Shariah Economic Research E-ISSN:2598-2540 P-ISSN:2598-2222 is the journal that publishing the research result in the area of sharia economic, namely sharia banking and financing, micro and macro economy, and the issues of regional development that studied by sharia economic perspective. Iltizam cordially invites the academician, researchers, and others to submit their research article that in line with our focus and scope.
Arjuna Subject : -
Articles 176 Documents
Studi Komparatif ISR dan GRI Pada Emiten Syariah Sektor Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2020-2021 Elyanti Rosmanidar; Azra Elindra; Laily Ifazah
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

Disclosure of social responsibility can be disclosed in the company’s annual report or sustainable report. Disclosure of corporate social responsibility can be measured using the GRI Index or ISR Index. This study aims to determine the comparison of social responsibility disclosure in each aspect based on the GRI Index with the ISR Index which is considered to be more representative of social responsibility disclosure in sharia entities. This study uses secondary data in the form of annual reports obtained from the website of each company that is the research sample. The number of samples in this study is 36 annual reports from 18 companies with sharia shares in the agricultural and mining sectors listed on the Indonesia Stock Exchange for 2020-2021. The analytical techniques used in this study are scoring, descriptive statistics, classical assumption test and independent sample t test. The result of the study show that the investment and financial aspects, products and services, social, and environmental aspects based on the ISR Index are better than the GRI Index. Meanwhile, the aspects of labor and corporate governance based on the GRI Index are better than the ISR Index, and the measurement of social responsibility as a whole shows that disclosure with the GRI Index is better than the ISR Index.
Determinan Hasil Investasi, Klaim dan Tata Kelola Perusahaan Terhadap Solvabilitas Perusahaan Asuransi Jiwa Shariah di Indonesia Fitri Putri; Slamet Haryono
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

The research aims to determine the impact of Sharia Life Insurance Solvency in Indonesia from 2018-2021 both partially and simultaneously. Uses a panel data approach with multiple linier regression analysis where the data is collected from 13 financial sharia life insurance report with 52 samples. The results of the study in partially shows that claim have a negative significant effect, while board of commissioners, and sharia supervisory board have a positive significant effect on solvency sharia life insurance companies however investment return and board of director have no significant effect. In simultaneously the result of the study shows that sharia life insurance companies solvency is influenced by investment return, claim, board of commissioners, board of director and sharia supervisory board. This means that the contribution of the variable investment return, claim, board of commissioners, board of director and sharia supervisory board to solvability is 73% while the remaining 27% is determined by other factors outside the Y1 equation Furthermore, these findings shall be consideration for managers in making policies. This study combines financial ratios and corporate governance in analyzing the solvency determinants of sharia life insurance companies in Indonesia.
Efektifitas Sistem Pelayanan Haji dan Umroh Dalam Meningkatkan Kepuasan Jamaah di PT. Safara Layanan Utama Probolinggo Hafida Firdaus; Abd Aziz; Abd Ghafur
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

This research aims to analyze the effectivity of PT. Safara Layanan Utama in providing services to increase congregation satisfaction, and to describe the supporting and inhibiting factors in the service at PT. Safara Layanan Utama. The research method used is descriptive qualitative method with data collection techniques namely interviews, observations which aim to describe, display, and explain data regarding service quality at PT. Safara Layanan Utama. Researchers conducted interviews with 6 informants, namely the congregation and employees. The results showed that services at PT. Main Service Safara has been good in many ways. Such as  having professional employees, providing good facilities and infrastructure, being responsible for each congregation from registration, practicing umroh, and arrival, being able to serve appropriately, being able to communicate clearly, and being able to give trust to the congregation. Supporting Factors that described from the interviews a. Good Management. b. Quite strategic place. c. Good communication . d. Adequate Facilities. Inhibiting Factors: a. The number of employees is small. b. The office is a bit cramped, and never discriminate congregation. The guides were carried out patiently and painstakingly from the homeland until arriving at the holy land was carried out patiently and painstakingly so that the congregation felt satisfied.
Pengawasan dalam Perspektif Islam dan Manajemen Bambang Sugiharto; Muhammad Syaifullah
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v7i1.1878

Abstract

The reason for this study is to look at oversight according to an Islamic point of view and the sort of management wanted in Islam. In practice, there are a lot of irregularities in both government and non-government organizations that result in a lot of losses, both financial and non-financial. This is why supervision is so important. However, the majority of those responsible are Muslims. Utilizing composed information, this study utilizes a subjective methodology in view of writing studies. by investigating and utilizing the information contained in the Koran, Sunnah, assessments of researchers, reference books, and logical diaries that are distributed electronically, utilizing the methodology of content examination and maudhui understanding. According to the findings of this study, supervision from an Islamic perspective is: supervision that is already in place in humans, such as the belief that Allah will always watch over and punish humans for their actions; and supervision for both individuals and groups in the form of amar ma'ruf nahi munkar. A form of Islamic supervision that is carried out by leaders and members of communities or organizations is individual piety derived from monotheism and faith in Allah SWT. Systems and technology are used to implement and enforce sharia-compliant rules
Relasi Agama dan Pertumbuhan Ekonomi: Studi Religiulitas dan Modal Sosial -, Aprilliantoni
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 1 (2024): Indonesian Journal of Islamic Economics and Business
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i1.1672

Abstract

This  research will prove that: the better the religiosity, the higher the work ethic. This  research also wants to show that there is a causal relationship between religion and economic growth. The similarity with academic communities such as Max Weber is that there is a clear causal relationship between religion and economics. Then Adam Smith's view that individual behavior in relation to religion combined together could explain how religion and economics work together. And religious beliefs  especially beliefs in heaven, hell and life after death  tend to increase economic growth. Meanwhile, Islam itself is closely related to economic growth, which makes it easier for muamalah activities, such as buying and selling and trading. More than that, there is a difference with other academic communities that religion is opium or poison for society. And third parties think that religion is an exogenous factor and that there is no causal relationship between religion and  economic growth.
Analisis Penerapan Prinsip Bisnis Syariah Pada Hotel Berkonsep Syariah di Kota Jambi -, Rohana
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 2 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v7i2.1694

Abstract

The focus in this research is on the Analysis of the Application of Sharia Business Principles in Hotels with Sharia Concepts in Jambi City, where as a sample there are five sharia hotels in Jambi City including: Al Fath Hotel, Matahari 1 Sharia, Diva residence Syariah, RedDoorz Syariah, Syariah Ocean. The theory used in this theory is the Principles of Sharia business (Agus Yulliawan. 2023) there are four principles (axios) that must be applied in Islamic business, namely: monotheism (Unity), balance or alignment (Equilibrium), free will (Free will), and responsibility. And also using the 2014 Ministry of Tourism and Creative Economy regulations concerning Sharia Hotel business guidelines. The type of research used is descriptive qualitative. The results of this study are that the application of Sharia Business Principles to Hotels with a Sharia concept is fairly good, what has not been fulfilled is the CSR Budget section. Meanwhile, in terms of regulations from the Ministry of Tourism and Creative Economy for the swimming pool and spa products, then for the services that have not been fulfilled, namely entertainment and sports facilities, in several sharia hotels in Jambi City. The obstacle faced in implementing the Sharia hotel business is that there are many conventional hotels in Jambi City with complete facilities, while sharia hotels still do not have the facilities owned by conventional hotels such as: Fitness Center, Sauna, Spa, entertainment and sports facilities, not yet available. varied and a large meeting room (Ballroom). All of this is of course an obstacle for sharia hotels in the city of Jambi to be able to compete with existing conventional hotels.
Pengaruh Corporate Governance Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2018-2021 Rafiuddin, Muhammad; Wakhid Musthofa, Muhammad
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 2 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v7i2.1877

Abstract

Corporate governance is a important key to improve the performance of Islamic commercial banks. This research aims to determine the influence of corporate governance as measured by the board of director, shariah supervisor board, board of commissioner on the profitability in Indonesia Shariah Commercial Bank from 2018-2021. Uses a panel data approach with multiple linier regression analysis where the sample is collected from 7 Indonesia Shariah Commercial Banks with 112 of total data in quarterly. The result of this study found that Shariah Supervisor Board has a negative significate effect and Commissioner Board has a positive significant effect on profitability. Meanwhile board of director has no significant effect on profitability shariah commercial banks. Furthermore, these findings shall be consideration for managers in making policies.
Analisis Penyelesaian Kredit Macet di PNPM-Mandiri: Studi di Desa Mersam, Provinsi Jambi Kamal Fathoni, M; Umma, Zaimatun; Kurniawan, Ardian; -, Burhanuddin; -, Sulaeman
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 2 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v7i2.1945

Abstract

Bad credit is a condition where the customer or debtor is unable to pay his debts at a predetermined time as promised at the beginning of the credit agreement. The problem that occurs is where the disbursed PNPM funds should be used for productive loans or business capital. However, in reality in Mersam Village, Kab. Batanghari Province. Jambi PNPM funds are used by some people for personal needs, causing bad credit, where customers are unable to pay installment payments every month because the funds borrowed are only used for personal needs. This study aims to find out: 1) How to settle bad loans at PNPM Mersam Village, Kab. Batanghari Province. Jambi; 2) How is the settlement of bad loans at PNPM Desa Mersam Kab. Batanghari Province. Jambi from the perspective of Sharia Economic Law. This research is a qualitative research type of empirical legal approach, the types and sources of data used are primary and secondary data. The collection of data used is interviews and documentation. Based on the research conducted, the results of the interviews and the conclusion were obtained that the resolution of bad loans was carried out by PNPM by means of family deliberations and giving an extension of time (rescheduling). In terms of Sharia Economic Law, efforts to settle bad loans in Mersam Village are not contrary to Islamic law, but instead they carry out Islamic law rules in dealing with bad loans that occur in Mersam Village.
Manajemen Risiko Pada Lembaga Keuangan Syariah (Studi Kasus BMT NU Jawa Timur Cabang Socah Bangkalan) Amalia Putri, Fauziah; Qadariyah, Lailatul
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 2 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v7i2.1951

Abstract

Risk is a state of uncertainty that may cause harm or loss to an Islamic financial institution that may occur as a result of ongoing or future processes. The risk will have an impact on Islamic financial institutions both operationally, financially and on the sustainability of an institution. Islamic financial institutions need to have risk management which is used as a systematic method used to identify,  analyze, evaluate, manage, supervise and monitor emerging risks so as to minimize losses and maximize opportunities. The purpose of this study is to find out the types of risks that occur and to find out how to manage the risks carried out by BMT NU East Java Socah Bangkalan Branch. This research is descriptive in nature by using a qualitative approach through case studies and using the interview method and data collection from books, journals and the web. From the research conducted, it was found that the risks involved in BMT NU East Java Socah Bangkalan Branch are operational risk, reputation risk, fraud risk, financing risk and business risk. Settlements made, namely visits to customers and the obstacles encountered in risk management, namely managers and the characters of different customers.
Analisis Model Pencegahan Fraud di KSPP Syariah BMT NU Cabang Torjun Faisol, Faisol; Nizarul Alim, Mohammad
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 1 (2024): Indonesian Journal of Islamic Economics and Business
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i1.2031

Abstract

The purpose of this research is to describe the fraud prevention model at the BMT NU Torjun branch. This study uses a qualitative method of intrinsic case study approach. Data collection in this study was carried out through interviews, observation, and documentation. From the findings of this study, it can be concluded that the fraud prevention model at the BMT NU Torjun branch starts with the BMT NU managers, who must comply with the SOP provisions that have been set within the BMT NU Torjun branch. To prevent fraud at the Torjun branch of the BMT NU institution, an internal audit is carried out by the central RKM team twice a month on the second weekend. Furthermore, the fraud prevention model at the BMT NU Torjun branch has strict supervision from several parties, including area managers, DPS, and the center. So that with the prevention of fraud established in the BMT NU institution environment, the Torjun branch will provide effective benefits to minimize the occurrence of acts of fraud.

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