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Contact Name
Nurul Susianti
Contact Email
uyunalhidayah@gmail.com
Phone
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Journal Mail Official
iqtishaduna-febi@uinmataram.ac.id
Editorial Address
Jl. Gadjah Mada No 100 Mataram
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
ISSN : 20879938     EISSN : 26559714     DOI : -
Core Subject : Economy,
Iqtishaduna merupakan jurnal yang menfokuskan pada publikasi artikel di bidang kajian ekonomi dan keuangan syariah. Jurnal ini terbit pertama kali tahun 2011 oleh Fakultas Syariah IAIN Mataram yang dalam perkembangannya sejak tahun 2016 kemudian dikelola oleh Fakultas Ekonomi dan Bisnis Islam UIN Mataram. Iqtishaduna menerima tulisan ilmiah yang mengkaji berbagai pengembangan ekonomi dan keuangan syariah baik berupa artikel riset ataupun kajian kritis lainnya.
Arjuna Subject : -
Articles 165 Documents
THE EFFECT OF PRICE DISCOUNTS AND HALAL AWARENESS ON GRABFOOD PURCHASE DECISIONS WITH PURCHASE INTEREST AS AN INTERVENING VARIABLE Yusuf, Doni; Ratno, Fernaldhi Anggadha
IQTISHADUNA Vol. 14 No. 2 (2023): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

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Abstract

This research aims to determine the Influence of Price Discount and Halal Awareness onPurchase Decision with Purchase Interest as the Intervening Variable among boarding houseresidents in the Salatiga area. This study adopts a quantitative research approach utilizingprimary data. Sample selection was carried out using Random Sampling, specifically employingrandom sampling where each respondent had an equal chance of being selected as a samplemember, resulting in a total of 97 respondents. The research findings indicate that the PriceDiscount variable significantly influences Purchase Decision positively. On the other hand, theHalal Awareness variable has a non-significant negative impact on Purchase Decision.Furthermore, Price Discount, Halal Awareness, and Purchase Interest significantly andpositively affect Purchase Decision. Purchase Interest significantly influences PurchaseDecision positively. Following path analysis testing, it was found that the Purchase Interestvariable effectively mediates between Price Discount and Halal Awareness concerning PurchaseDecision.
THE INFLUENCE OF FINANCIAL TARGET, INEFFECTIVE MONITORING, RATIONALIZATION AND DUALISM POSITION ON THE FRAUDULENT FINANCIAL STATEMENT WITH A AUDIT COMMITTEE AS A MODERATION ISLAMIC COMMERCIAL BANKS IN INDONESIA PERIOD 2015 – 2021 Sahri, Sahid Alfi; Bawono, Anton
IQTISHADUNA Vol. 14 No. 2 (2023): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

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Abstract This study has the intention to find out how the influence of financial target, ineffective monitoring, rationalization and dualism position on fraudulent financial statement with audit committees as a moderating variable in islamic commercial bank in Indonesia. In the research that has been carried out, the method used is quantitative by processing panel data obtained from the annual report for each islamic commercial bank. After conducting the test, the result obtained that the financial target variable has positive but not significant (no effect) on fraudulent financial statement. Ineffective monitoring has a negative but not significant (no effect) on fraudulent financial statement. Rationalization has a negative and significant effect on fraudulent financial statement. Dualism position has a negative and significant effect on fraudulent financial statement. The audit committee has a negative and not significant (no effect) on fraudulent financial statement. The audit committe was unable to moderate the effect of financial target on fraudulent financial statement. The audit committee was unable to moderate the effect of ineffective monitoring on fraudulent financial statement. The audit committee is able to moderate the effect of rationalization on fraudulent financial statement. The audit committee is able to moderate the effect of dualism position on fraudulent financial statement fraud. In conclusion, financial target, ineffective monitoring, rationalization dan dualism position have no effect on fraudulent financial statement. The audit committe was unable to moderate financial target dan ineffective monitoring and other variable cannot be moderated by committee audit.
Fundamental And Macroeconomic Influence On Jakarta Islamic Index (Jii) Stock Prices For The 2020-2022 Period Margaretna, Lisa; Ul Husaen, Fuad Dhiya
IQTISHADUNA Vol. 15 No. 1 (2024): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v15i1.9290

Abstract

The Covid-19 pandemic that has hit the world, including Indonesia, has had a major impact on the economy. The impact that occurs in various sectors, one of which is the capital market sector. The capital market experiences ups and downs in stock prices which are important aspects of the capital market. Stock price movements can certainly be triggered by internal factors and external factors. This study aims to determine the fundamental and macroeconomic influences on the share prices of companies listed on the Jakarta Islamic index (JII) for 2020-2022. This research is a quantitative research using secondary data collection methods. This study also used a sampling method, namely Purpose Sampling. Then the data obtained is processed using the SPSS tool version 23. The analysis technique used is multiple linear regression. The results of this study show that Debt To Equity Ratio (DER), Exchange Rate and GDP have no effect on stock prices. While Earnings per Share (EPS), Price to Book Value (PBV) has a positive effect on stock prices.
The Influence Of Internal Audit and Internal Control On Fraud Prevention At Bank BJB Sharia Cirebon Branch Febriyani, Aulia; Nakhwatunnisa, Haulah; Setiowati, Nur Eka
IQTISHADUNA Vol. 15 No. 1 (2024): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v15i1.9597

Abstract

Abstract This study aims to determine the effect of internal audit and internal control on fraud prevention at Bank BJB Syariah Cirebon Branch. This study uses descriptive quantitative research methods. Data collection techniques by means of observation and distributing questionnaires to 31 respondents of Bank BJB Syariah Cirebon Branch employees. The data analysis used is classical assumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing using the help of SPSS version 22.0 software. Based on the results of the study, it shows that the variables of internal audit and internal control partially and simultaneously have a significant effect on fraud prevention at Bank BJB Syariah Cirebon Branch.
EFFECTIVENESS OF USING SYSTEM APPLICATIONS INFORMATION ON BAZNAS MANAGEMENT (SIMBA) IN ZAKAT MANAGEMENT IN BAZNAS WEST LOMBOK DISTRICT Ulfah, Dian Seftiana; Badriati , Baiq EL; Pratiwi, Intan Kusuma
IQTISHADUNA Vol. 14 No. 2 (2023): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

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This study aims to determine effectiveness of using the Baznas Management Information System (SIMBA) application as well as supporting and inhibiting factors for using the Baznas Management Information System (SIMBA) application. This type of research is qualitative using a descriptive qualitative approach. The research results show that BAZNAS West Lombok Regency is able to increase the effectiveness of zakat management . However, it cannot be said to be fully effective because the timeliness when collecting reports does not match the time determined by the central BAZNAS. Supporting factors namely office facilities in the form of computers and an adequate internet network, apart from that support from central BAZNAS to continue to provide outreach and technical guidance for Admins in each region. Meanwhile, the inhibiting factor in using the SIMBA application is limited human resources or a lack of specialized personnel who are competent in the IT field so that reports cannot be completed according to the predetermined schedule
SUSTAINABLE ECONOMIC DEVELOPMENT: GREEN AND CIRCULAR ECONOMIC DURING THE COVID-19 ECONOMIC RECOVERY IN LOMBOK Susianti, Nurul
IQTISHADUNA Vol. 14 No. 2 (2023): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

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This study aims to measure the success of the vision and mission of the NTB governor Mr. Dr. Zulkiflimansyah, S.E, M.Ec as the current NTB Governor, namely the sub-vision of the mission of the original and sustainable NTB. This vision and mission has been implemented since he took office. It is proposed in this study whether this model is able to become an economic recovery model using zero waste-based economic development sub-theme green and circular economy. The method used is descriptive qualitative sampling technique purpose sampling 4 indicators namely policy makers namely DLHK Prov NTB, UMKM Lombok Island, Academics and the community. The results of this study indicate that the form of success of the NTB governor by building a plastic-based school, the central Lombok area has used GAS made from organic waste, 126 waste banks recorded in various locations and special waste management sites Reuse, Reduce and Recycle at 25 points and the last is the 369 location waste team and several forms of training programs conducted at all points in NTB. Some MSMEs have used waste as the basic material for business, the community at the collection and separation stage has not yet been able to manage it into goods of economic value.
GENDER PERCEPTIONS IN USING NON-CASH TRANSACTIONS WITH THE TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH IN THE COMMUNITY OF PANTA PAJU HAMLET SORO LAMBU KAB. BIMA Ratnasari, Desi; Hasanah, Shofia Mauizotun
IQTISHADUNA Vol. 14 No. 2 (2023): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM
Publisher : UIN Mataram

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Abstract

This study aims to determine the perception of Gender in using Non-Cash transactions with the Technology Acceptance Model (TAM) approach in the Panta Paju Hamlet community. TAM is one of the theories about the use of information technology systems that is considered very influential and is generally used to explain individual acceptance of the use of information technology systems. TAM consists of two indicators, namely influenced by attitudes through perceived ease of use and perceived usefulness. The results of this study state that ease and usefulness between men and women. There are 20 male and female informants, of which 10 men and 10 women stated that those who feel a lot of convenience and usefulness are female informants, this is because female informants often use non-cash transactions compared to men. These results can be represented that 100% of women feel the convenience and benefits of non-cash transactions, 50% of men feel the convenience and 50% do not feel the benefits.
Examining Macroeconomic Indicators And Their Reletionship With The Idx Composite Stock Index (IHSG) Irwan, Muhammad; Mubaraq, Muhammad Raihan; Awwalunnisa, Nur
IQTISHADUNA Vol. 15 No. 1 (2024): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v15i1.10200

Abstract

This study looks at the effect of macroeconomics indicators, namely the BI rate, inflation, and exchange rates on the IDX composite stocks index (IHSG). The IDX composite index is one of the sources investors use to choose their investment strategy. Inflation, exchange rate, BI rate, and composite stock index are some of variables that comprise the sample used in this study, including 88 models from 2016 to 2022. Data analysis was conducted using the multiple regression method. Based on finding, money supply, inflation, and BI rate have no significant impact on IDX composite stock index, and the exchange rate positively influence IDX composite stock index. Additional analysis needs to be done by looking at other potential macroeconomic factors. Summarize the novelty of this paper. Briefly explain why no one else has adequately researched the question yet.
The Effect Of Zakat, Human Development Index, And Gross Regional Domestic Product On Poverty Rate In Central Lombok Regency Arifin, Haerul Arifin; Sejati, Kharisma Rindang
IQTISHADUNA Vol. 15 No. 1 (2024): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v15i1.10229

Abstract

Poverty is a common problem faced by developing countries worldwide. Indonesia, as one ofthese countries, countries to strive to solve the issue of poverty for its citizens. One of theprovinces in Indonesia with the highest poverty rate is West Nusa Tenggara Province. Theprovince consists of 2 cities and 8 districts, spanning two islands: Lombok and Sumbawa.Among these districts, Central Lombok Regency stands out with the highest poverty rate.Poverty has become an urgent issue that demands immediate attention. Therefore, a method orinstrument is needed to address the problem of poverty in Central Lombok Regency. The typeand research approach used in this study is a quantitative approach utilizing secondary data. Thedata employed in this research are secondary data sourced from the National Amil ZakatAgency (BAZNAS) of Central Lombok Regency and the Central Lombok Statistics Agency(BPS). The results of this study indicate that zakat has no significant effect on poverty, with at-value of -1.276901 and a probability value of 0.211, which is greater than 0.05. HDI has apositive and significant effect on poverty, with a t-value of 5.143890 and probability value of0.0001, which is smaller than 0.05, while GDRP has a negative and significant effect on poverty,with a t-value of -9.360041 and a probability value of 0.0000, also smaller than 0.05.furthermore, the results of the simultaneous that (F-test) show that zakat, human developmentindex, and gross regional domestic product have a significant combined affect on poverty inCentral Lombok Regency, with a probability F value of 0.000002, which is smaller than 0.05.
The Influence of Leading Sectors on Poverty Alleviation Towards Inclusive Development In Central Lombok District Khalqi, Izhar
IQTISHADUNA Vol. 15 No. 1 (2024): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v15i1.10231

Abstract

Poverty in Central Lombok Regency in 2020 was recorded at 13.44 percent. When compared with districts/cities in West Nusa Tenggara Province, the percentage of poor people in Central Lombok Regency is in the fifth lowest position from the first position of North Lombok Regency 26.99 percent, East Lombok Regency 15.24 percent, Bima Regency 14.49 percent and West Lombok Regency 14.28 percent. Leading sectors are expected to be able to overcome economic development problems such as poverty levels, because poverty is a major aspect in the success of economic development. By knowing the leading sectors can have an influence on the rate of growth of the Gross Regional Domestic Product of Central Lombok Regency, it can assist the government in managing policies in terms of economy and regional development so that the poverty rate in Central Lombok Regency can be reduced. This research is a quantitative study with the type of data used in this study is secondary data obtained from the Central Statistics Agency of Central Lombok Regency and the Central Statistics Agency of West Nusa Tenggara Province. The independent variable of this research is the growth of the leading sectors in Central Lombok Regency and the dependent variable in this research is the poverty level of Central Lombok Regency.