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INDONESIA
Journal of Institution And Sharia Finance
Published by Institut Agama Islam Negeri Palopo
ISSN : 26546043     EISSN : 26205130     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Of Institution And Sharia Finance compile writing and research on Islamic financial institutions, Islamic banking, sharia business management, strengthening people's economy, Islamic financial management.
Arjuna Subject : -
Articles 110 Documents
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Dampak Polusi Plastik Bahari terhadap Sosial Ekonomi Pariwisata Bekerlanjutan pada Pesisir Pantai Kendari dan Konawe Imran, Muhammad
Journal of Institution and Sharia Finance Vol. 7 No. 2 (2024): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v7i2.6183

Abstract

Marine plastic waste has become a big scourge for local governments in Indonesia in developing the coastal tourism ecosystem. To reduce marine plastic waste, local governments in Indonesia have implemented various policies, but the impact has not been published well academically. This study aims to provide an in-depth approach to the consequences of marine plastic waste on socio-economic growth, especially on the coastal tourism industry in Kendari Southeast Sulawesi, such as how local communities and tourism visitors receive the consequences of the prohibition of littering, as well as the potential for behavior and change. In addition to conducting a survey of changes in the behavior of leaders and managers in beach tourism, this study will also conduct a statistical approach to measure and test the impact of economic growth of Kendari city as the capital of Southeast Sulawesi Province due to marine plastic waste. The results of the multiple linear regression model estimate show that marine plastic waste has a negative effect on the GDP of Kendari city per capita (coefficient -0.10, p-value 0.000). This means that an increase in the amount of marine plastic waste per kilometer of beach in the city of Kendari will reduce the GDP of the city of Kendari per capita. In addition, the number of tourist visits per year in the city of Kendari has a positive effect on the GDP of Kendari city per capita (coefficient 0.01, p-value 0.019). This shows that the increase in the number of tourist visits per year in the city of Kendari will increase the GDP of the city of Kendari per capita. The results of this study show that marine plastic waste has a negative effect on the socio-economy of local communities and beach tourism visitors in Kendari and Konawe.
ANALYSIS OF THE IMPLEMENTATION OF COMMUNITY-BASED TOURISM IN SUPPORTING HALAL TOURISM IN NORTH LOMBOK REGENCY: ANALYSIS OF THE IMPLEMENTATION OF COMMUNITY-BASED TOURISM IN SUPPORTING HALAL TOURISM IN NORTH LOMBOK REGENCY Abdurrahman, Abdurrahman; Mujahid Dakwah, Muhammad; Najib Roodhi, Mohammad; Handayani Rinuastuti, Baiq; Pahrudin, Pahrudin
Journal of Institution and Sharia Finance Vol. 7 No. 2 (2024): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v7i2.6059

Abstract

This study aims to analyze the application of community-based tourism in supporting the development of halal tourism in North Lombok. The research method used is a qualitative method with a case study approach. Data collection was carried out through in-depth interviews, observations, and documentation studies. The results of the study show that the implementation of community-based tourism has had a positive impact on the development of halal tourism in North Lombok. The local community is actively involved in the planning, management, and supervision of tourist destinations, so that they can meet the needs and preferences of Muslim tourists. In addition, community-based tourism has also improved the economic welfare of local communities through business opportunities and employment in the tourism sector. However, there are still several challenges in the implementation of community-based tourism, such as limited resources, coordination between stakeholders (local governments), and the capacity of local communities. Therefore, more comprehensive efforts are needed to optimize the implementation of community-based tourism in supporting the development of halal tourism in North Lombok.
Transformation of Regional Economic Performance in Indonesia During the COVID-19 Pandemic: A Comparative Analysis of GRDP from 2016 to 2023 Hamzah, Muh. Qardawi; Syahrul; Muhammad, Fadhil
Journal of Institution and Sharia Finance Vol. 8 No. 1 (2025): JUNI
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i1.6876

Abstract

The COVID-19 pandemic has caused significant disruptions to the global economy, including Indonesia, as reflected in the fluctuations of Gross Regional Domestic Product (GRDP) across various provinces. This study aims to analyze the differences in provincial GRDP in Indonesia between the pre-pandemic period and the pandemic period (2020–2023) in order to assess the impact of the pandemic on regional economic resilience. A comparative quantitative approach was employed, using the Wilcoxon Signed Rank Test on GRDP data based on constant prices, obtained from Statistics Indonesia (BPS). The analysis revealed a statistically significant difference in GRDP before and during the pandemic (p < 0.001), indicating a substantial economic shock. Sharp declines were particularly evident in provinces reliant on the tourism and manufacturing sectors, while provinces with more diversified economic structures or supported by agriculture exhibited relatively greater resilience. These findings highlight the importance of regional economic diversification and the strengthening of more resilient sectors as key strategies for confronting similar crises in the future.
Market Concentration, Asset Growth, And Islamic Bank Performance In Indonesia: A Panel Data Approach With NPF As Moderator Hamida, Hamida; Indah Lestari, Wini
Journal of Institution and Sharia Finance Vol. 8 No. 1 (2025): JUNI
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i1.6967

Abstract

This study aims to determine and analyze the effect of market concentration and asset growth on the financial performance of 9 Islamic banks in Indonesia from 2019 to 2023; market concentration using market share indicators, and financial performance using the Return On Assets (ROA) ratio. The research approach used is a quantitative approach. The type of data used in this study is panel data because this study involves data from 9 Islamic banks over a 5-year period (2019-2023). The data is secondary data taken from the company's financial statements or annual reports, related literature and documentation. The results showed the significance value of market concentration (X1) on ROA (Y) of 0.0719 which is greater than 0.05 or 0.0719> 0.05 and the calculated t value is smaller than the t table, namely 1.8477 < 2.01954, so hypothesis 1 is rejected, meaning that market concentration has no significant effect on Return On Asset. The significance value of asset growth (X2) on ROA (Y) of 0.000 is smaller than 0.05 or 0.000 <0.05 and the t value is greater than the t table, namely 5.5979> 2.01954, so hypothesis 2 is accepted, meaning that asset growth has a significant effect on Return On Asset. The results of NPF (Z) moderation testing, in the first analysis, namely the effect of NPF (Z) on ROA (Y), the results are significant because 0.005 <0.05. The second analysis is the interaction of X1*Z and X2*Z, the results obtained where the significance value of the X1*Z interaction is 0.483> 0.05 (not significant) and the X2*Z interaction value is 0.502> 0.05 (not significant). So it is concluded that NPF (Z) is not able to moderate the effect of market concentration (X1) and asset growth (X2) on ROA (Y).
The Influence of Investment Knowledge, Risk Perception, and Return Expectations on Stock Investment Interest Among University Students. Anwar, Adrianda; Rahayu, Nila; Pradnyani, I Gusti Agung Arista; Genadi, Yeldy Dwi
Journal of Institution and Sharia Finance Vol. 8 No. 1 (2025): JUNI
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i1.6968

Abstract

Technological advancements have contributed to the growing participation of the younger generation in stock market investment. This study aims to examine the influence of investment knowledge, risk perception, and return expectations on stock investment interest among students of the Faculty of Economics and Business at the University of Mataram. The research employs a quantitative approach using a survey method. The sample consists of 93 fourth-semester students selected through purposive sampling. Data were analyzed using multiple linear regression with the aid of SPSS software. The results indicate that all three independent variables—investment knowledge, risk perception, and return expectations—have a positive and significant influence on stock investment interest, both simultaneously and partially. Among these, return expectations represent the most dominant factor in shaping investment interest. This study underscores the importance of comprehensive investment literacy in fostering healthy and sustainable investment behavior among the younger generation.
From Servicescape to Loyalty: How Muslim and Non-Muslim Customers Experience Islamic Banking through Strategic Experiential Modules (SEMs) Dakwah, M. Mujahid; Faidal, Faidal; Roodhi, Mohammad Najib
Journal of Institution and Sharia Finance Vol. 8 No. 1 (2025): JUNI
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i1.7021

Abstract

The growth of Islamic banking has continued steadily in Indonesia and globally, yet maintaining customer loyalty remains a persistent challenge amid increasing competition from conventional banks and fintech services. This study examines the mediating role of Strategic Experiential Modules (SEMs) in the relationship between servicescape elements such as ambient conditions, layout design, and signs and symbolic design, and customer satisfaction and loyalty in Islamic banking. Employing a comparative and explanatory approach, data were collected from 397 Muslim and non-Muslim customers of Islamic banks in Indonesia using purposive sampling, then analyzed using Partial Least Squares Structural Equation Modeling (PLS SEM). The results indicate that layout and symbolic design significantly influence SEMs, which in turn have a strong positive effect on customer satisfaction and loyalty. Satisfaction also acts as a significant predictor of loyalty. Notably, the SEMs framework proved effective across religious segments, affirming its relevance in both value driven and inclusive service contexts. The study underscores the need for Islamic banks to enhance physical design, symbolic cues, and emotional engagement to deliver more holistic and meaningful service experiences. These findings suggest that integrating experiential strategies with inclusive service principles is essential for building long term customer relationships in Islamic banking.
Impact of Accounts Receivable Write-Off Policy on Stock Fluctuations of State-Owned Bank Companies Rahmawati; Hishaly GH, Nur; Damirah, Damirah; Wahyuni Nur, Sri; Maricar, Rezvanny; Arismunandar, Andi Patotori
Journal of Institution and Sharia Finance Vol. 8 No. 1 (2025): JUNI
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i1.6982

Abstract

This study aims to examine the impact of the announcement of debt write-off policy on the abnormal returns of state-owned banking stocks. A quantitative method with an event study approach is employed to analyze market reactions to the announcement. The research sample consists of four state-owned banks listed on the Indonesia Stock Exchange, with stock price data collected from December 29, 2023, to November 19, 2024. The findings indicate a negative impact of the debt write-off policy announcement on the cumulative average abnormal return (CAAR), suggesting that investors perceive the policy as unfavorable. This reaction is associated with potential moral hazard in its implementation. The study underscores the importance of transparency and government assurances regarding financial performance in the context of such policies. It also recommends that financial practitioners consider the implications of policy announcements on stock market reactions. This research contributes to the understanding of market efficiency theory in responding to new information and provides insights for policymakers and investors. Future studies are encouraged to explore long-term impacts and incorporate qualitative approaches or additional variables, such as global economic events, to offer a more comprehensive analysis.
The Impact of Financial Technology (Fintech) Peer-to-Peer Lending Literacy and Inclusion on MSME Financing Decisions in the Mandalika Special Economic Zone Alpian Muhtarom, Zamroni; Andryan Girsang, Zefanya; Najib Roodhi, Mohammad; Dewi Kuntary Ibrahim, Isra; Safitri, Dhanny
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.8319

Abstract

This study aims to analyze the influence of financial literacy and financial inclusion through peer-to-peer (P2P) lending fintech on the financing decisions of Micro, Small, and Medium Enterprises (MSMEs) in the Mandalika Special Economic Zone (SEZ). The research employs a descriptive quantitative method using Partial Least Squares (PLS) with a Structural Equation Modeling (SEM) approach, involving 210 MSME respondents. The findings indicate that both independent variables have a positive and significant effect on financing decisions. However, financial inclusion exerts a more dominant influence than financial literacy, as reflected in its higher t-statistics and path coefficients. These results suggest that ease of access to digital financial services plays a crucial role in strengthening MSME financing decisions. Therefore, enhancing financial literacy and promoting the use of inclusive financial technologies are expected to expand financing access and stimulate local economic growth.
Bridging the Audit Expectation Gap: A Systematic Review of Stakeholder Perspectives and Reform Initiatives Andi Nurrahma Gaffar; Adriansyah, Adriansyah; Yulia Yunita Yusuf; Suhartono
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.8335

Abstract

This study systematically reviews the phenomenon of the Audit Expectation Gap (AEG), which reflects the disparity between what the public expects from auditors and what auditors are professionally required to deliver. Using a Systematic Literature Review (SLR) based on PRISMA 2020, thirty-five peer-reviewed articles published between 2010 and 2025 were analyzed across various countries and stakeholder perspectives. The findings reveal that AEG is a multidimensional issue shaped by technical, social, and communicative factors. Five dominant determinants were identified: auditor competence, professional independence, regulatory complexity, communication transparency, and public literacy. Although reforms such as Key Audit Matters (ISA 701), EU Directive 2014/56/EU, and the establishment of Public Oversight Boards have enhanced institutional credibility, they have not fully closed the trust gap between auditors and society. The study highlights the critical role of audit education and stakeholder literacy in reducing cognitive and social gaps, while recommending a shift toward a communication-based expectation model integrating digital audit ethics and trust-building mechanisms.
TOURISM: THE EFFECT OF INTENTION AND INNOVATION ON TOURIST LOYALTY MEDIATED BY TOURISM ACCESS Putu Ananda Devi Nugraha; Nur Wahyuningsih, Andi; Putu Suciyawati, Ni
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.8426

Abstract

This study aims to determine the effect of tourism access and product innovation on tourist loyalty with tourist satisfaction as a mediator. The sample used in this study was 100 respondents who were tourists visiting an area. Data were collected using purposive sampling and the Partial Least Square (PLS) analysis method to determine the influence of the variables involved. The results of this study indicate whether or not access and product innovation have an effect on tourist loyalty. The better the tourism access and product innovation, the higher the tourist satisfaction, and the stronger the tourist loyalty.

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