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IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Islam Negeri Mataram
ISSN : 20879938     EISSN : 26559714     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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 183 Documents
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Determinants of Halal Skincare Preferences: Do Digital Literacy and Religiosity Matter? Annisa Wahdania; Intan Kusuma Pratiwi; Nuraeda
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 17 No. 1 (2026): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v17i1.15684

Abstract

This study aims to determine and analyze the influence of attitude and perceived behavioral control on halal skincare purchase preferences, with digital halal literacy and religiosity as moderating variables among Muslim Generation Z consumers in Mataram City. This research employed a quantitative approach with an associative research design. The sampling technique used was non-probability sampling with a purposive sampling method. The sample consisted of 443 Muslim Generation Z consumers in Mataram City. Data were collected through questionnaires using a Likert scale and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results showed that the attitude variable had a T-statistics value of 2.661 and a P-values value of 0.004, indicating a positive and significant effect on halal skincare purchase preferences. The perceived behavioral control variable had a T-statistics value of 2.816 and a P-values value of 0.002, also indicating a positive and significant effect on halal skincare purchase preferences. Furthermore, the digital halal literacy variable had a T-statistics value of 3.293 and a P-values value of 0.000, while the religiosity variable had a T-statistics value of 2.280 and a P-values value of 0.011, both showing positive and significant effects on halal skincare purchase preferences. In addition, digital halal literacy and religiosity were found to moderate the influence of attitude and perceived behavioral control on halal skincare purchase preferences.
Why Does Income Inequality Persist? Examining The Roles Of Poverty, Unemployment, Zakat, And Regional Government Expenditure In Three Indonesian Provinces Kharisma Rindang Sejati
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 17 No. 1 (2026): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Income inequality remains one of the major obstacles to regional economic development in Indonesia. Various redistributive instruments, including regional government expenditure and zakat distribution, have been continuously expanded; however, income inequality persists. This study aims to examine the effects of poverty, unemployment, the ratio of zakat distribution to Gross Regional Domestic Product (GRDP), and regional government expenditure on income inequality in three Indonesian provinces, namely West Java, West Sumatra, and South Kalimantan, during the period 2020–2024. These provinces were purposively selected due to their distinct economic, social, and zakat management characteristics, which provide variation in income inequality levels. The study employs semester-based panel data consisting of 30 observations. Model selection was conducted using the Chow test, which indicated that the Fixed Effect Model was more appropriate than the Common Effect Model. The results reveal that poverty has a positive and significant effect on income inequality, with a coefficient of 0.019383. Unemployment, on the other hand, has a negative and statistically significant effect, with a coefficient of -0.008109 and a p-value of 0.0371. In contrast, the ratio of zakat distribution to GRDP and regional government expenditure do not have a significant effect on income inequality. These findings suggest that income inequality in the three provinces is driven more by structural factors than by the redistributive instruments examined in this study. Keywords: Income Inequality, Poverty, Unemployment, Zakat, Regional Government Expenditure, Panel Data,
The Influence Of Sharia Financial Literacy And Financial Inclusion On Generation Z's Interest In Gold Investment With Inflation As A Moderating Variable (A Study At Pegadaian Syariah, Kediri District) azkiyatul Mawazi; Safroni Isrososiawan; Nurul Susianti
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 17 No. 1 (2026): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v17i1.15827

Abstract

This study aims to analyze the influence of sharia financial literacy and sharia financial inclusion on gold investment interest among Generation Z at Pegadaian Syariah in Kediri District with inflation as a moderating variable. This study examines the partial and simultaneous effects of sharia financial literacy and sharia financial inclusion on gold investment interest, as well as the role of inflation in moderating these relationships. This research uses a quantitative approach with a correlational research design. Data were collected through questionnaires distributed to Generation Z respondents. The sample was determined using the Lemeshow formula because the exact population size was unknown. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial test (t-test), simultaneous test (F-test), and Moderated Regression Analysis (MRA). The results show that sharia financial literacy has no significant effect on gold investment interest, while sharia financial inclusion has a positive and significant effect on gold investment interest. Simultaneously, sharia financial literacy and sharia financial inclusion significantly influence gold investment interest. The moderation test indicates that inflation is able to moderate the relationship between sharia financial literacy and gold investment interest. This study emphasizes the importance of improving sharia financial literacy and financial inclusion to encourage gold investment interest among Generation Z, especially when considering macroeconomic factors such as inflation.
Examining the Role of Religiosity in Moderating Online Purchase Intentions Toward Halal Food: A Study of Muslim Consumers in Indonesia Laelani Rukmana; Wa’adarrahmah; Dia Purnama Sari
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 16 No. 2 (2025): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v16i2.13289

Abstract

The rapid growth of internet usage in Indonesia, driven by technological advancements, has transform consumer behavior, including the way individuals purchase food products online. In the context of halal food consumption, understanding the factors that influence online purchase intention is increasingly important. This study aims to examine the effects of halal awareness, trust, perceived ease of use, and halal certification on consumers’ intention to purchase halal food through online applications, with religiosity serving as a moderating variable. Grounded in the Technology Acceptance Model (TAM) framework, this study adopts a quantitative approach. Data were collected through a self-administered questionnaire survey involving 260 respondents from several cities in Indonesia and analyzed using Partial Least Square (PLS). The results indicate that trust, perceived ease of use, and halal certification significantly influence consumers’ intention to purchase halal food online, whereas halal awareness does not have a direct effect. Furthermore, religiosity does not strengthen the relationships between halal awareness, trust, perceived ease of use, and halal certification with purchase intention; instead, it weakens these direct relationships. These findings suggest that functional and institutional factors play a more dominant role than individual religiosity in shaping online halal food purchase intentions, offering important implications for platform providers and halal food businesses in designing effective digital marketing strategies.
An Empirical Study On The Influence Of Macroeconomic Variables On Economic Growth In East Java Province Muh. Jazuli Asyrorroji Asyrorroji; Asmannisa Rahmawati; Desi Maola Ayu Saputri
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 16 No. 2 (2025): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v16i2.13385

Abstract

High and sustainable economic growth is the main condition or a necessity for the continuity of economic development and the improvement of welfare. Due to the many factors that affect economic growth for a region, it is important to conduct related studies. This study aims to find out the factors that affect economic growth in 38 districts/cities in East Java Province. This study uses secondary data from 2017 to 2023. The model used is a panel data regression model with three types of estimation, namely the Common Effect Model, the Fixed Effect Model and the Random Effect Model. To determine which model is best to use in testing through the Chow Test, Hausman Test and Lagrange Multiplier Test. Based on the results of the tests that have been carried out, the best model is the Random Effect Model. The results of the study show that Labor Force Participation Rate does not have a significant effect on economic growth, while Open Unemployment Rate and Human Development Index have a significant effect on economic growth. Meanwhile, the results of the F test were concluded on the simultaneous influence of the free variable of economic growth on the related variables, namely Open Unemployment Rate, Labor Force Participation Rate and Human Development Index.
Does Corruption Perception Index Moderating The Tax Ratio Factors’s Determinants? ali farhan
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 16 No. 2 (2025): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v16i2.14360

Abstract

This research aims to determine whether the Corruption Perception Index will significantly influence the determinant variables on the tax ratio as measured by GDP, Population, and Purchasing Power Parity. The analysis test in this research uses multiple linear regression through the EVIEWS program using sample panel data from ASEAN countries for the period 2012-2020. The analysis results show that GDP has a partial negative and significant effect on the tax ratio, Population has a positive and significant effect on the tax ratio, purchasing power parity has a negative and insignificant effect on the tax ratio, while CPI is indicated to moderate the influence of these three determinant variables on the tax ratio. From this research, it can be learned that to increase the tax ratio, the main thing that must be improved is improving state governance, so that public trust and awareness of paying taxes will also increase.
Islamic Performance Index and Profitability: Bank Size as a Moderating Variable in Islamic Commercial Banks in Indonesia Sabrang Gilang Gemilang Gilang; Suci Asmarani
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 16 No. 2 (2025): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v16i2.14361

Abstract

This study aims to examine the impact of the Islamicity Performance Index (IPI) on the profitability of Islamic Commercial Banks in Indonesia, with bank size as a moderating variable. The IPI is measured through several ratios, namely the Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Directors Employees Welfare Ratio (DEWR), and Islamic Income vs Non-Islamic Income (ISIN). Profitability is calculated using Return on Assets (ROA), while bank size is measured using the natural logarithm of total assets. The research method used was quantitative with multiple linear regression analysis, involving six Islamic Commercial Banks as examples with an observation period from 2019 to 2023. The results showed that EDR had a significant negative effect on ROA, but this effect reversed to positive in larger banks. The variables ZPR, PSR, DEWR, ISIN, and their interaction with bank size have no effect on ROA. These findings emphasize that EDR and ZPR are important indicators of Islamic bank financial performance, where bank size influences the direction and strength of their impact.
Global Geopolitical Tensions' Impact On The Indonesian Financial Market's Volatility: An Empirical Investigation Of The Ihsg And Rupieh Exchange Rate. Nurul Susianti Susianti; Tutik Sukmalasari Putri Putri
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 16 No. 2 (2025): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v16i2.14423

Abstract

This study aims to analyze geopolitical tensions on financial market volatility using empirical studies on JCI and Rupiah exchange rates. The research method used is quantitative with multiple linear regression analysis with VAR model analysis technique. Using the 2nd differencing model, the analysis shows that there is a stable long-run relationship between the three variables, although the short-run relationship is relatively weak. In the long run, JCI and KURS show a significant response to imbalances, while GRI tends to be less responsive. This finding indicates that the effect of the GRI on the CURS only becomes apparent gradually over a longer period of time. One important finding is that the contribution of the GRI to changes in the KURS increases gradually, reaching almost 25% in certain periods, with the effect of KURS on itself (D(KURS,2)) in the range of 70-90%. The results of this study emphasize the importance of global external influences in exchange rate dynamics, as well as the need for economic policies that consider the long-term linkages between these variables.
Bridging Divine Accountability And Stakeholder Theory: An Islamic Maqasid Al-Shariah Framework For ESG Performance Nabila Rizka Awalia; Baiq El Badriati; Ummu Rosyidah
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 16 No. 2 (2025): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v16i2.14769

Abstract

This study aims to address a fundamental issue in contemporary Environmental, Social, and Governance (ESG) practice: the tendency towards instrumentalism and the phenomenon of greenwashing. It proposes the integration of Islamic ethical principles, specifically Maqasid al-Shariah and Divine Accountability, into the corporate governance framework to establish a more robust philosophical foundation for business sustainability. Employing a library research method with a critical conceptual analysis approach, this study analyzes three bodies of literature: (1) theories and critiques of conventional ESG, (2) principles of Islamic business ethics, and (3) global sustainability reporting standards. The result is an integrative framework that positions Divine Accountability as the foundation for intrinsic motivation, utilizes the five objectives of Maqasid al-Shariah (hifzh al-din, nafs, 'aql, nasl, mal) as an operational lens, and applies them within ESG decision-making processes. This framework offers a solution to greenwashing by emphasizing authenticity, transparency, and value consistency. The findings indicate that a Maqasid-based approach not only enriches the discourse on sustainable governance but also provides practical guidance for companies, particularly within the context of Islamic economies, to achieve more authentic and integral ESG performance. Keywords: Maqasid al-Shariah, ESG, Corporate Governance, Divine Accountability, Greenwashing, Islamic Business Ethics.
The influence of Digital Stimulus On Halal Trust and Digital Purchase Behavior of Halal Micro, Small, and Medium Enterprises Consumers In Indonesia Selamat Riadi; Ahmad Ridho Hidayat; Kukuh Tondoyekti
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Vol. 16 No. 2 (2025): IQTISHADUNA: Jurnal Ekonomi Dan Keuangan Islam
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v16i2.14810

Abstract

This study examines how digital marketing stimuli influence halal trust and digital purchase behavior in the context of Indonesian halal micro, small, and medium enterprises (MSMEs). Using the Stimulus-Organism-Response (S-O-R) framework, social media exposure, perceived value, and promo attractiveness are modeled as stimuli; halal trust as the organism; and digital purchase behavior as the response. Data were collected through an online survey of 73 Muslim consumers who had purchased halal MSME products via digital platforms and were analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that perceived value is the only significant predictor of halal trust, indicating that fair and credible value perceptions are central to building confidence in product halalness. Social media exposure positively affects digital purchase behavior, while promo attractiveness has a significant but negative effect, suggesting that overly aggressive promotions may signal low quality or higher risk. Halal trust does not significantly influence digital purchase behavior and does not mediate the relationships between digital stimuli and behavioral response. These findings refine the application of the S-O-R model in halal digital markets and highlight the need for halal MSMEs to focus on value creation and careful promotion design when targeting online consumers.

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