cover
Contact Name
Fakhriyadi Ainiyah
Contact Email
fakhriyadi044@gmail.com
Phone
+6285812783110
Journal Mail Official
fakhriyadi044@gmail.com
Editorial Address
Dsn. Agung Ds. Cagak Agung Rt.03 Rw.02 Kecamatan. Cerme Kabupaten. Gresik Jawa timur
Location
Kota bogor,
Jawa barat
INDONESIA
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
ISSN : 23561866     EISSN : 26148838     DOI : -
Core Subject : Economy, Science,
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam accepts original manuscripts in the field of Islamics Economics, including research reports, case reports, application of theory, critical studies and literature reviews. The spread of Islamic Economics include: 1. Islamic Finance and Capital Market 2. Islamic Banking 3. Management of Islamic Business and Entrepenuership 4. Islamic Financial Institution non Bank�
Articles 289 Documents
PRODUCTION ACTIVITIES IN ISLAMIC ECONOMICS FROM AL-GHAZALI’S PERSPECTIVE Nuur Rasyidah, Alvi; Mugiyati, Mugiyati
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.7765

Abstract

This research aims to describe the production activities according to AlGhazali. He explained that Al-Ghazali's economic thought can be divided into four main categories, namely the concept of voluntarism and market evolution, production activities, the barter system and the development of money, as well as the role of the state in public financial management. Using a qualitative research method based on literature study, this research analyzes various major literatures such as the book of Ihya Ulumuddin. The results show that in Al-Ghazali's view, production activities must be carried out in stages, involving coordination and cooperation in order to run effectively and efficiently. Production in Islam is not only oriented towards material profit, but also must pay attention to sharia principles, such as justice, honesty, and community welfare. Al-Ghazali divided production into several main sectors, including agriculture, industry and services, and emphasized the importance of managing factors of production such as land, labor, capital, technology and management. Healthy competition is allowed to encourage innovation by avoiding usury, fraud and injustice, and the principles of sharia for the welfare of society and the pleasure of Allah
BUYING AND BUYING IMPORTED USED CLOTHING ACCORDING TO SYAFI'IIYAH AND TRADE LAW NO 7 OF 2014 Nazaruddin, Nizar; Wangsa, Danu
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.7775

Abstract

This research discusses a review of the buying and selling of imported used clothing from the perspective of the Imam Syafi'i School and Trade Law no. 7 of 2014, with a case study on the Slugstore Imported Used Clothing Store. The aim of this research is to analyze the suitability of the practice of buying and selling imported used clothing with the principles of Islamic law and trade regulations applicable in Indonesia. This research uses a qualitative method with a case study approach. Data collection techniques were carried out through interviews, observation and documentation studies. The research results show that from the perspective of the Imam Syafi'i School, buying and selling used clothes is permitted as long as the goods are clean, do not contain impurities, and do not cause harm to the buyer. However, based on Article 47 of Trade Law no. 7 of 2014, trade in imported used clothing is prohibited because it is considered to have the potential to harm domestic industry and have a negative impact on public health. The results of this research show that there are differences in views between Islamic law and state regulations regarding the trade in imported second-hand clothing. Therefore, a solution is needed that is able to accommodate sharia principles while supporting national trade policies.
ANALYSIS OF PROFITABILITY DETERMINANTS IN ISLAMIC BANKS IN INDONESIA AND MALAYSIA Husen Sobana, Dadang; Fuji Hakiki, Muhamad; Ibrahim, Asep Warsa
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.7820

Abstract

The Islamic banking sector in Indonesia and Malaysia has grown significantly, with Islamic banks operating under Sharia principles, differing from conventional banks in business models and risk management. This study analyzes the impact of income diversification, capital adequacy, asset quality, operational efficiency, and liquidity on the profitability of Islamic banks, using secondary data from the annual financial reports of 20 Islamic banks from 2019–2023. The variables examined include Return on Assets (ROA), income diversification (DIV), capital adequacy ratio (CAR), non-performing financing (NPF), operational efficiency (BOPO), and liquidity. The findings show that income diversification, capital adequacy, operational efficiency, and the financing-to-deposit ratio (FDR) significantly impact profitability. However, the NPF ratio shows a negative but statistically insignificant effect on profitability, likely due to effective risk management. The FDR ratio has a positive and significant effect, indicating that proper financing allocation enhances profitability. Asset quality and operational efficiency are identified as the most significant factors affecting Islamic bank profitability in Indonesia and Malaysia. While income diversification, capital adequacy, and liquidity do not show significant effects, they remain important for careful management. This research provides key insights for Islamic bank management in improving profitability by focusing on credit risk and operational efficiency.
THE EFFECT OF LEVERAGE, CORPORATE GOVERNANCE, AND COMPANY CHARACTERISTICS ON TAX AVOIDANCE: Case Study On Manufacturing Companies Listed On The Jakarta Islamic Index For The Period 2019-2023 Mayangsari, Dinita; Zuliansyah, A; Hanief Musthofa, Ujang
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.8070

Abstract

Indonesia uses a self-assessment tax collection system, namely a tax collection system that is enforced by means of taxpayers calculating, paying and reporting the amount of tax that has been adjusted to the laws and regulations independently. Unfortunately, this is actually an opportunity for taxpayers, in this case the agency, to take tax avoidance actions because of the freedom given by the tax law. The purpose of this study was to determine the effect of leverage, corporate governance as measured by institutional ownership, independent commissioners, audit committees, and company characteristics assessed by company size on tax avoidance in manufacturing companies listed on the Jakarta Islamic Index in 2019-2023. The sample was selected using purposive sampling method and collected 6 companies. This type of research is quantitative, with a causal associative approach. Using secondary data using Agency Theory and Trade off theory. The regression analysis model used is multiple linear regression with the help of SPSS 25. The results showed that partially leverage has a positive influence on tax avoidance. Corporate Governance (CG) with the proxy of the constitutional ownership board, independent commissioners and audit committee has no effect on tax avoidance. Leverage, Corporate Governance (CG) with proxies of constitutional ownership boards, independent commissioners and audit committees and company characteristics assessed from company size simultaneously have a significant effect on tax avoidance.
THE EFFECT OF JOB INEQUITY, JOB FAIRNESS ON TURNOVER INTENTION WITH COMMITMENT EMPLOYEES AS MODERATING VARIABLES Afifah, Nur; Syaharuddin, Syaharuddin; Bin sapa, Nasrullah
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.8139

Abstract

This study aims to analyze and explain the influence of job insecurity on employee turnover intentions at PT. Bank Muamalat Indonesia KCU Makassar, the influence of job fairness on employee turnover intentions at PT. Bank Muamalat Indonesia KCU Makassar, the influence of job insecurity on turnover intentions with employee commitment as a moderating variable at PT. Bank Muamalat Indonesia KCU Makassar, the influence of job fairness on turnover intentions with employee commitment as a moderating variable at PT. Bank Muamalat Indonesia KCU Makassar. This study uses a quantitative research type with associative analysis. The population in this study were all permanent employees at PT. Bank Muamalat Indonesia TBK. Makassar Branch, totaling around 105 people. This study uses a saturated sample technique so that the sample is 105 people. The instrument in this study used a questionnaire distributed to respondents via Google Form. The results of this study indicate that job insecurity has a positive and significant effect on turnover intentions, job fairness has a negative and significant effect on turnover intentions, employee commitment weakens the effect of job insecurity on turnover intentions, employee commitment strengthens the effect of job fairness on turnover intentions.
ANALYSIS OF EARNING MANAGEMENT AND CASH HOLDING TO DETECT WINDOW DRESSING BASED ON SHARIA PRINCIPLES: (Study of Companies Listed on the Jakarta Islamic Index (JII) for the 2021-2023 Period) Asfiah, Farida; Ekawati, Evi; Susanto, Is
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.8141

Abstract

This study aims to prove empirically about the analysis of earning management and cash holding to detect window dressing practices in Jakarta Islamic Index companies. The measurement of the independent variables is measured from each variable indicator. Quantitative research using secondary data, namely the annual financial statements of companies listed on the Jakarta Islamic Index (JII) for the 2021-2023 period with a causal associative approach. The results showed that the earning management variable had no effect on the window dressing variable. The cash holding variable has a significant negative effect on the window dressing variable. The findings of this study have major implications for users of financial statements that there is a relationship between earning management variables and cash holding variables on window dressing practices in an entity. This study provides evidence that companies listed on the Jakarta Islamic Index have considered social, moral, and ethical values of financial management in fulfilling sharia principles, especially companies listed on the Jakarta Islamic Index for the 2021-2023 period.
PAYLATER AND FLASHSALE ON CONSUMPTIVE BEHAVIOR OF SHOPEE FROM ISLAMIC ECONOMICS PERSPECTIVE Rismawati, Rismawati; Syaharuddin, Syaharuddin; Supriadi, Supriadi; Sudirman, Sudirman; Arsyad, Kamaruddin
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.8218

Abstract

The purpose of writing this article is to determine the effect of the paylater system and flashsale promo on the consumer behavior of Shopee marketplace users from an Islamic Economics perspective on students of the Faculty of Da'wah and Communication. Seeing the phenomenon of the use of paylater and flashsale promos that are increasingly used, it raises curiosity whether these two features are in accordance with Islamic economic principles. This article uses a descriptive analysis research method, namely describing the understanding of the paylater system and flashsale promos, on consumer behavior in the Islamic economic perspective. While the type of research in this article is research with an associative approach that aims to ask about the relationship between two or more variables. The results of this study suggest that from an Islamic economic perspective, consumer behavior caused by the paylater system and flashsale promos by buying products excessively is not in line with the principles of Islamic economics which prioritize maslahah or usefulness compared to (utility) material satisfaction alone. Moreover, the element of additional costs due to late payments from paylater is prohibited because it is usury. The author's suggestion is that further studies can explore how consumer behavior due to paylater and flash sales impacts economic, social, and environmental sustainability, as well as how Islamic economics can provide sustainability-oriented solutions.
THE EFFECT OF GOOD CORPORATE GOVERNANCE (GCG) PRINCIPLES ON EMPLOYEE PERFORMANCE AT BANK SYARIAH INDONESIA Mufid, Fatiyah; Gusniarti, Gusniarti
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.8229

Abstract

The purpose of this study is to determine the effects of various Good Corporate Governance principles on Bank Syariah Indonesia employees, specifically in the area of employee work performance and the effects of various Good Corporate Governance principles on employee work practices that are adapted from social theory. This study employs a quantitative approach with analysis description. Data was collected via a Likert scale questionnaire given to 100 respondents, using the Slovin survey, which is administered by Bank Syariah Indonesia employees. The results of this article's analysis show that the principles of good corporate governance have a simultaneous impact on employees' work at Bank Syariah Indonesia. Subsequently, the principles of accountability and responsibility have a significant impact on employee work. Conversely, the principles of transparancy, independence and fairness do not indicate significant effects on employees' work performance. This has important implications for Bank Syariah Indonesia management team in developing a plan to increase employee productivity, and management teams must pay more attention to the application of the Good Corporate Governance principles.
RELIGIOSITY AND ISLAMIC BRANDING ON THE PURCHASE OF MUSLIM FASHION IN SHOPEE THROUGH TRUST Rabiana, Riska; Sudirman, Sudirman; Muin, Rahmawati
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 01 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i01.8231

Abstract

This study aims to examine the influence of religiosity and Islamic branding on Muslim fashion purchasing decisions at Shopee marketplace in Makassar City, wherein trust serves as an intervening variable. The research type is quantitative with confirmatory research design. Data collection method employed in this study is through primary data collection obtained from 225 samples, using a purposive sampling technique. Data analysis technique used in this study is Structural Equation Model (SEM) with Partial Least Square (PLS) version 4.0 approach. This research uncovers that religiosity has a positive and significant effect on purchasing decisions. Correspondingly, Islamic branding also has a positive and significant effect on purchasing decisions. The mediating effect of trust strengthens the relationship between religiosity and purchasing decisions and has a positive and significant effect. In the same way, the mediating effect of trust strengthens the relationship between Islamic branding and purchasing decisions and has a positive and significant effect. The implications of this study suggest that people of Makassar City, especially Muslim women who use the Shopee application, are expected to consider the aspects of religiosity and trust in choosing Muslim fashion products so that they are in accordance with sharia values. Likewise, marketplaces and manufacturers are also advised to strengthen Islamic branding in order to increase consumer trust. Further research can consider other variables that influence Muslim fashion purchasing decisions in Shopee marketplace to provide more comprehensive insights.
ANALYSIS OF PROMOTION STRATEGY ON TRADERS' INCOME FROM AN ISLAMIC PERSPECTIVE IN KAMPUNG LAUT TOURISM Mustasya, Anida; Rafidah, Rafidah; Lubis, Princess Anggi
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 001 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Special Issue
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i001.7473

Abstract

This study aims to analyze the promotional strategies implemented by traders in Wisata Kampung Laut and its impact on their income, with reference to the Islamic perspective. The method used is a qualitative approach with in-depth interviews with traders and direct observation at the location. The results of the study indicate that effective promotional strategies, such as the use of social media and collaboration with tourism managers, can increase product visibility and attractiveness. From an Islamic perspective, the importance of honesty in promotion and upholding business ethics is also emphasized, which contributes to consumer trust and the sustainability of traders' income. This study provides recommendations for traders to further integrate Islamic values​​into their promotional strategies, in order to improve economic welfare while maintaining moral integrity.