Iqtishoduna: Jurnal Ekonomi Islam
The focus of the Journal of Syari'ah Economics and Islamic Business all aspects of scientific discussions about Islamic Economics, Syari'ah Banking and Islamic Economic Management ideas covering: 1) research article, 2) conceptual idea, 3) review of the literature, and 4) practical experience.
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<![CDATA[Performance Measurement of Sharia Commercial Banks through Islamicity Performance Index and Sharia Maqashid Index ]]>
<![CDATA[Marwal, M. Rafid]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.1794
<![CDATA[Calculation of financial ratios is carried out to show the quality of the banks’ financial performance. The objective of this research was to analyze the performance of Islamic commercial banks based on the Islamicity performance index and Maqashid sharia. The research method used was a mixed-method, which combined quantitative and qualitative methods with the research object of Islamic commercial banks registered at the financial services authority. The sampling technique used purposive sampling, with a total of six samples. The results showed that based on the Islamic performance index, BNI Syariah and BRI Syariah had good performance, while Bank Mandiri Syariah, Bank Panin Dubai Syariah, Bank Muamalat Indonesia and BCA Syariah had very good performance; maqashid sharia index, Bank BNI Syariah, BRI Syariah, Bank Mandiri Syariah and Bank Panin Dubai Syariah had good performance, while Bank Muamalat Indonesia and BCA Syariah had very good performance; islamicity performance index and maqashid sharia index, Bank BNI Syariah, BRI Syariah, Bank Mandiri Syariah and Bank Panin Dubai Syariah had good performance while Bank Muamalat Indonesia and BCA Syariah had very good performance.]]>
<![CDATA[Muzara'ah Contract Agricultural Accounting Model ]]>
<![CDATA[Susanti, Alifi Tria]]>;
<![CDATA[Roziq, Ahmad]]>;
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.1830
<![CDATA[Profit sharing in the agricultural sector has been known for a long time, so it applies from generation to generation. Profit sharing is found in several areas, including Lumajang Regency, Tekung District which according to statistical data has a land area of 1,878.34 hectares and the majority of commodities are rice plants up to 4,342 hectares, but the number of profit sharing practices is not matched by regulations on accounting required by owners and land managers in being responsible for the distribution of business results. The purpose of this study is to analyze the agricultural production sharing system for the muzara'ah contract and produce an accounting model for the muzara'ah contract. The research method uses qualitative methods in general and phenomenology in particular. The results of this study prove that the practice of profit sharing practiced by the owners and managers of rice fields is a muzara'ah contract whose recording is done by simple recording. The accounting model produced in this study is an income statement, cash flow and profit sharing principle in accordance with the acknowledgment and muzara'ah contract.]]>
<![CDATA[Review of Maqasid Syariah on Reto Tuo as A Waqf Member In Bengkulu, Indonesia ]]>
<![CDATA[Isnaini, Desi]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.1914
<![CDATA[This study aims to analyze the implementation of reto tuo as an expert waqf in Bengkulu Province in the maqasid sharia review. This research is a qualitative research that is descriptive analytic because this research describes the application of expert waqf in Bengkulu Province. The data used in this study were obtained directly from interviews conducted with families who carry out ahl waqf, heirs who are managed by expert waqf, as well as community leaders in Bengkulu Province. In this study, the researcher used the maqāṣid asy-syarīah theory of Imam asy-Syȃtibî to see how Islamic law views the practice of Reto tuo as an expert waqf within the framework of maqāṣid asy-syarīah Imam asy-Sytibî, especially on the concept of the objectives of the Shari'a on guarding and protecting against five main elements, namely religion, soul, mind, descent and property. The results showed that the practice of Reto Tuo can be categorized as expert waqf, this is in accordance with the definition of waqf experts that the assets or benefits that are waqf (waqif) to the recipients of waqf (mauquf 'alaih) are waqif descent which is intended for virtue. In this context, it can be seen that the practice of Reto tuo has attempted to maintain the continuity of the assets owned by the family which are managed by their parents, with the hope that the maintenance of these assets can be used by the family when their parents have died. The care of family assets is the key to ensuring the continuity of family life as well as protection of the human soul in the family individually.]]>
<![CDATA[Islamic Entrepreneurship Research Since 1990: A Systematic Literature Review ]]>
<![CDATA[Rafiki, Ahmad]]>;
<![CDATA[Hidayat, Sutan Emir]]>;
<![CDATA[Pananjung, AlFatih Gessan]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[LPPM, Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2086
<![CDATA[This study aimed to explore the progress of the Islamic entrepreneurship literature by examining the various thematic research areas and try to draw a map on Islamic entrepreneurship through a systematic review. There are 274 documents revealed from the reputable database called Scopus since 1990. This paper also includes the conceptual framework and discussion on important things related to the Islamic entrepreneurship. This study finds the root and details information on the Islamic entrepreneurship researches which had been done in more than 30 years as well as the issues related to the Islamic entrepreneurship. It also finds the data on the prominent authors, reputable journals, productive institutions, and supportive countries on the Islamic entrepreneurship studies. Despite having limitations, one of them is relying on one database (Scopus), it still gives huge information on the Islamic entrepreneurship research. A comprehensive insights and pictures would be benefited the researchers, academicians and practitioners able to formulate any crucial plans and strategies related to the research on Islamic entrepreneurship.]]>
<![CDATA[Measuring Financial Distress of Islamic Banks Under Pandemic and Its Determinants: Random Effect Approach ]]>
<![CDATA[Amaroh, Siti]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[LPPM, Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2092
<![CDATA[This study aimed to measure the financial distress level of banks and test the influence of fundamental factors and COVID-19 on the financial conditions. Data were collected from the quarterly financial reports of Islamic banks in Indonesia for 2019.1 to 2021.1 to find out financial conditions before and during the pandemic. Testing was carried out using a panel data regression test and the random effect model was obtained as the best for this study after going through several stages of selection. The results were essential to the empirical study repertoire during the pandemic. First, the Altman Z-Score test results varied from distress, a gray area, and safe from ten Islamic banks studied. Second, after several testing stages, it was found that capital adequacy, profitability, and financing proportion positively affected financial conditions. COVID-19 did not significantly affected the financial conditions of Islamic banks. This indicated that Islamic banks in Indonesia showed short-term stability during the pandemic. However, a more extensive observation is required to assess the long-term impact.]]>
<![CDATA[Can Perceived Usefulness and Online Experiences Affect ShopeePay Fintech Usage by Millennial Muslims? ]]>
<![CDATA[Aisyiah, Helti Nur]]>;
<![CDATA[Prastiwi , Septi Kurnia]]>;
<![CDATA[Rohimat, Asep Maulana]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2146
<![CDATA[Financial Technology (Fintech) has been embedded in the community, especially to support their economic activities. The fintech usage provides convenience, so that users are increasingly widespread. This study aims to determine the effect of perceived usefulness and online experiences on the fintech usage with trust as a mediating variable. This study used a quantitative approach by distributing questionnaires to 102 millennial Muslims in Solo Raya. Questionnaires filled out by participants were processed using the IBM SPSS Statistics Version 26. The results showed that perceived usefulness had an effect on fintech usage, while online experiences had no effect on fintech usage. Among perceived usefulness, online experiences, and fintage usage, there was trust. However, trust could not mediate between perceived usefulness and online experiences on the fintech usage. This research will contribute to fintech developers in managing their technology by taking into account perceived usefulness, online experiences, and trust factors.]]>
<![CDATA[Information Literacy Against Interest in Making Online Loans With Ease of Use as a Moderating Variable for Muslim Entrepreneurs in Indonesia ]]>
<![CDATA[Prajogo, Uke]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2269
<![CDATA[This study aims to analyze and prove the effect of information literacy variables on interest in making online loans with perceived ease of use as a moderating variable. The results of this study are expected to be useful and contribute to technology-based financial services, especially in peer-to-peer lending in order to provide safe and good quality services for the community. The object of this research is Indonesia a students who are members of ABM Preneur. The data used in this study is primary data, which was obtained through the distribution of online questionnaires. The sampling method was stratified purposive random sampling. The results showed that information literacy had a negative and partially insignificant effect]]>
<![CDATA[Analysis of Promotional Media Selection Based on Modified Analytical Hierarchy Process to Increase Halal Products Sales Volume ]]>
<![CDATA[Andarwati, Mardiana]]>;
<![CDATA[Swalaganata, Galandaru]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[LPPM, Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2270
<![CDATA[This study identified promotional media that used Analytical Hierarchy Process (AHP) in previous experiments. The data collection process used to carry out this study presented considerable challenges. This was due to the extensive questionnaire data obtained from MSMEs in halal products. Therefore, a binary rating system was employed to simplify the questionnaire, with 1 and 0 assigned to consideration and contempt, respectively. The EPIC model, which contained four distinct dimensions, was used to produce valuable indicators and allowed measurements within each EPIC dimension. The main focus of this study was the development of AHP modifications that are showed in the calculation of pairwise comparison matrices. The data collection process was much easier and faster because the questionnaire was simple and only took less than 2 minutes. The result showed that social media can effectively substitute traditional advertising in the scenarios mentioned. The most popular alternative for promotion for MSMEs is social media (36%), followed by search engines (30%) and products collaboration (13%).]]>
<![CDATA[Agency Problem Handling Strategy in Shariah Bank ]]>
<![CDATA[Rahmayati, Rahmayati]]>;
<![CDATA[Khairunnisa, Khairunnisa]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2272
<![CDATA[In the period 2018 - 2020 there were 21, 8 and 26 findings of internal fraud cases at Bank Muamalat in the GCG report. Meanwhile, in BNI Syariah there are 8 to 9 findings of internal fraud contained on the official BNI Syariah website. Sharia Bank is a banking institution that is carried out based on sharia principles. Therefore, this study outlines various problems that may cause agency problems in Islamic banks. This research uses ANP research methods to describe problems and find solutions related to Agency Problems in Islamic Banking. The main problem causing the Agency Problem is the lack of supervision on the profit-sharing financing mechanism, in line with the priority of solutions related to agency problems, namely routine supervision related to financing that has been distributed. This result was agreed upon by the speakers with a rater agreement value of W = 0.24.]]>
<![CDATA[One Pesantren One Product and Economic Resilience During Covid-19 Pandemic: Formulating the Prototype of Independent Pesantrenpreneurs ]]>
<![CDATA[M. Faisol]]>;
<![CDATA[Thoyib, Muhammad Edy]]>;
<![CDATA[Huda, Miftahul]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April ]]>
Publisher : <![CDATA[LPPM, Universitas Islam Syarifuddin Lumajang ]]>
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DOI: 10.54471/iqtishoduna.v12i1.2275
<![CDATA[The Covid-19 pandemic significantly impacted the economic and educational sectors of Islamic boarding schools. This was particularly due to their perceived lower economic resilience. Therefore, this study aimed to develop a prototype to encourage the establishment of independent pesantrenpreneurs in Indonesia. A descriptive qualitative approach was used to examine the implementation of the One Pesantren One Product (OPOP) program in both mentor and fostered pesantrens. The paradigm of the study followed an interpretive-constructivist framework. The results showed that the success of the Al-Ittifaq Islamic Boarding School in West Java and the Mukmin Mandiri Islamic Boarding School in East Java in managing the pesantrens business could be attributed to several key factors, namely (1) Islamic boarding schools offered superior quality products that aligned with market segmentation, (2) Pesantrens had official and professionally managed business entities, and ensured accountability, (3) A strong network of strategic partners supported the business continuity of pesantrens, (4) The schools adopted creative and innovative approaches to business management, product development, and marketing, (5) Consistent adherence to sharia principles ensured the halalness of products and the incorporation of Islamic values into business processes.]]>
