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.
Articles
360 Documents
<![CDATA[Analysis of Muslim Friendly Tourism Development in Indonesia ]]>
<![CDATA[Sugeng Santoso]]>;
<![CDATA[Ari Ana Fatmawati]]>;
<![CDATA[Rian Ubaidillah]]>;
<![CDATA[Winda Widyanty]]>;
<![CDATA[Salmi Mohd Isa]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 10 No 2 (2021): October ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.36835/iqtishoduna.v10i2.975
<![CDATA[In order to make Indonesia the center of the world's Islamic economy, tourism is one of the potential sectors to be developed. The objectives of this study are; to obtain a description of the existing conditions of Muslim friendly tourism and to formulate certain programfor the Ministry of Tourism and Creative Economy (Kemenparekraf/ Baparekraf). Those institutions arepolicy makers, related to developing the Muslim-friendly tourism businesses ecosystem. This study is qualitative, but some data is collected through quantitative approach. The key informant are policy makers at the Kemenparekraf/Baparekraf. The facilities which is needed are places of worship, food and beverage services that are Muslim-friendly,and the availability of travel agencies that offer Muslim-friendly travel packages. Labeling of halal certification on food and beverage processing that applies the CHSE (Clean, Health, Safety, Environment) standard is a strategy offered on the demand side. On the linkage side, the development of tourism must involve several administrative areas. Beside that, it is necessary to increase education to the community, and it must be in accordance with applicable customary regulations. Every tourism destination also needs segmentation and product development, that always adapts to the trends.]]>
<![CDATA[Analisis Faktor Penerbitan Obligasi Syariah (Sukuk) dan Penerbitan Saham Syariah Terhadap Kinerja Perusahaan di Jakarta Islamic Index 70 ]]>
<![CDATA[Bella Jastacia]]>;
<![CDATA[Ummu Salma Al Azizah]]>;
<![CDATA[Rito Rito]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 10 No 2 (2021): October ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.36835/iqtishoduna.v10i2.1073
<![CDATA[This study aims to analyze the effect of the issuance of Islamic bonds (sukuk) and the issuance of Islamic stocks on company performance in the Jakarta Islamic Index 70. The issuance of Islamic bonds and Islamic stocks is an alternative for companies to obtain a capital structure in carrying out company operations and is expected to improve the company's performance. In terms of financial performance through Return On Assets (ROA), company stakeholders optimize Islamic capital market products to increase Islamic financial inclusion. Besides, it attracts investors to invest. This study uses a quantitative descriptive method, secondary data from companies listed in the Jakarta Islamic Index 70 years 2018-2020 using a purposive sampling method with Tobin's analysis and company age into 15 samples. Testing the hypothesis model using the classic assumption test and multiple regression tests to test the market reaction to the issuance of Sukuk and Islamic shares on the issuance variable using the issuance value, the number of shares outstanding, company leverage, company size, total debt, and company managerial ownership. The research resultsstated thatReturn on Assets (ROA) was affected bythe issuance value variable and the company's leverage in 0.00192 and 0.0373. The variables of the number of outstanding shares, total debt, firm size, and managerial ownership do not affect the value of ROA. However, all variables have a significant effect on the ROA value. The result shows that the issuance of Islamic bonds and Islamic stocks affects the company's performance.]]>
<![CDATA[Financial Distress Analysis Using Altman Z-Score Model In Sharia Banking In Indonesia ]]>
<![CDATA[Firman Setiawan]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 10 No 2 (2021): October ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.36835/iqtishoduna.v10i2.938
<![CDATA[This study is conducted to explain the risk of financial failure that may occur in Sharia banking which is known asfinancial distress. Quantitative data in the formof financial ratios fromseveral Islamic banks which are the object of the study were analyzed using Altman Z- score model. After analyzing it, it is known that at Bank BRI Syariah Inc, the company experienced financial distress in 2015, in the following year the company experienced improvementthus in 2016-2019, the company was in good health. Bank BTPN Syariah Inc in 2015-2019 was in a good condition, which means that there was no financial distress or was in a gray area position. Bank Syariah Mandiri Inc experienced financial distress in 2015-2019, which means that during that time the company was in a gray area position]]>
<![CDATA[The Economic Thought of Syeikh al Mutawalli Al-Sya'rawi from His Book of 'Tafsir Al-Sya'rawi' ]]>
<![CDATA[Mohd Shahid Bin Mohd Noh]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 10 No 2 (2021): October ]]>
Publisher : <![CDATA[Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang ]]>
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DOI: 10.36835/iqtishoduna.v10i2.1007
<![CDATA[Syeikh al-Mutawalli al-Sya'rawi is a prominent muslim Egyptian scholar in his era. He had King Hammad Price as an appreciation on his contribution of ideas and thoughts towards islamic spiritual development and yet he became well known in Muslim world, particular in Arab countries through his tafsir lesson, where eventually been written and complied in volume of books, namely as Tafsir al-Sya'rawi. Besides producing the ideas on aqidah, feqh and tasawwuf, he also included in his words some of the economic thought were could be derived from his books and lectures. This paper aims to explore numbers of his economic thought mobilizing the analysis content methodology from his tafsir, particularly in Surah al-Baqarah. As a result, this study finds that he had shown consistent ideas in supportingshari’ah laws in promoting sadaqahandinfaq, sharingrizq, combatting gambling andriba, strengthening zakat roles and enforcing debt etiquette as mentioned in Al-Quran by giving economic reasons behind the elements said.]]>
<![CDATA[Cash Flow Analysis of Mosques in Surakarta Residence, Indonesia ]]>
<![CDATA[Fauzul Hanif Noor Athief]]>;
<![CDATA[Anissa Hakim Purwantini]]>;
<![CDATA[Hafizah Abdul Rahim]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): 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.v11i1.1140
<![CDATA[Mosques have the potential to become the center of Muslim activities. This potential can be realized if the administrator can make attractive activities with the right allocation of funds. However, the absence of income and expenditure mapping based on cash flow statements affects the budgeting of planning activities. The research aims to map the cash flow to discover the budgeting possibility of the mosque. The research will be done by initially revealing the source of income and expenditure of the mosque as well as its general cash flow. By using the sample of mosque reports from each sub-district in Surakarta, this study would review the monthly financial statements of the mosques from 2016 to 2019 using content analysis. The research concluded that making budgeting out of the cash flow mapping is possible but vague since there is no clear pattern of both revenue and expenditure. Each type of mosque had a different composition of income, with Friday Shadaqah as the most significant domination for 57%. On the expense side, the Regular Expenses, Other Expenses, and Development Expenses, each contributed 1/3 of the total outcome for all types of a mosque.]]>
<![CDATA[The Quest for Systemic Islamic Economic Studies from Interdisciplinary Perspectives ]]>
<![CDATA[Zainal Abidin]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): 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.v11i1.1226
<![CDATA[The method in Islamic studies is a necessity for the reason that with a correct and accurate method, Islamic study becomes an interesting exploration in the academia. In Islamic Studies courses, issues of life problems associated with Islam need to be handled. This paper discerns the challenges and opportunities that arise in Islamic studies and relate these to the development of the Islamic economic realm. This article argues that Islamic studies is faced with a huge prospect , namely a reform at the philosophical level. Hence, concepts to enrich the perspectives using a multi-dimensional approach are suggested. Besides, strengthening the field of text supplementation by presenting an understanding of hermeneutics and understanding the concept of maqasid shari'a are also encouraged. It concludes with an obsession to present a sensitive and integrated Islam with modernity.]]>
<![CDATA[Analisis Tingkat Literasi terhadap Kesadaran Halal dan Penggunaan Produk Halal di Kabupaten Sambas ]]>
<![CDATA[Andi Maryam]]>;
<![CDATA[Sumar’in Sumar’in]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): 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.v11i1.1004
<![CDATA[Sambas Regency is a district that has the most extensive Muslim population distribution in West Kalimantan. This research took the research setting in Teluk Keramat District, one of the sub-districts in Sambas Regency, considering the distribution of the Muslim population. The percentage level of Muslims and non-Muslims is also the largest in Teluk Keramat District, reaching 97.30% of the population is Muslim. Teluk Keramat is a sub-district that is considered the "golden triangle" in the economic sector. This research uses an associative explanatory method or correlational study with a quantitative approach. The population in this study were all Muslim communities in the Teluk Keramat District, amounting to 72,470 people. This study found that the halal literacy variable will only have a significant positive effect on the use of halal products if it is through the halal awareness variable. In other words, halal literacy will have a significant positive impact in increasing the use of halal products if halal awareness is well established. But if Halal Literacy cannot increase halal awareness, then halal literacy will not significantly impact the use of halal products.]]>
<![CDATA[Implementation of Islamic Economic Systems in Poverty Reduction (Case Study in Sorong City, West Papua, Indonesia) ]]>
<![CDATA[Muhammad Irfan Efendi]]>;
<![CDATA[Elin Herlinawati]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): 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.v11i1.966
<![CDATA[The evaluation of the poverty alleviation program in Sorong City has not been carried out optimally. This can be seen from the percentage of poor people since 2015 which has only decreased by 0,07% -1,93% per year even in 2016 it has increased by 0,29%. The implementation of the program has not been effective due to the lack of optimal management of funds as a special autonomous region and the limitations of social assistance funds in the Local Government Budget (APBD). Therefore, other sources of assistance are needed that can be used as a driver of poverty alleviation. One of them is through zakat, infaq, shodaqoh, and waqf (ZISWAF) which was adopted from the Islamic economic system. This study examines the application of Islamic economics in improving the welfare of the population in Sorong City, especially the poor. The research was conducted based on statistical data related to poverty and the Gini ratio from the Statistics Indonesia (BPS), APBD, and ZISWAF funds from the National Amil Zakat Agency (BAZNAS) in Sorong City. With the acceptance of ZISWAF, the high income of the community will be distributed to the low society so that it can improve welfare.]]>
<![CDATA[Islamic Financial Bank Performance in Indonesia and Malaysia ]]>
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Wiwit Hariyanto]]>;
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Endra Wahyu Nindiyah]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): 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.v11i1.1491
<![CDATA[The increasing popularity of Islamic banks with the opening of various Islamic banks, both independent and as one of the long-established subsidiaries of conventional banks, seems to show that the banking industry, which applies Sharia principles in every business step, promises profitable business expansion opportunities. The purpose of this study is to compare the financial performance of Islamic commercial banks that were established in Indonesia and Malaysia in the 2016 – 2018 period using general financial ratios, namely the ratio of CAR, ROA, FDR and Total Asset Turnover. The research sample was taken by purposive sampling. The data obtained were analyzed by descriptive statistical methods to see the overall performance of banks both within and between countries, then the independent sample t test was used to see the significance of the differences in the performance of each type of banking industry in each country, both in Indonesia and Malaysia. This study shows that the financial performance of Islamic commercial banks in Indonesia and Malaysia has significant differences.]]>
<![CDATA[Implementation of Green Economy Through Integrated Urban Farming as Family Economic Resilience During The Pandemic: Maqasid Sharia Perspective ]]>
<![CDATA[Muhamad Subhi Apriantoro]]>;
<![CDATA[Indah Noor Rahayuningsih]]>;
<![CDATA[Sarwanto Sarwanto]]>
<![CDATA[ IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): 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.v11i1.1593
<![CDATA[Due to the corona virus's fall in different economic areas, many individuals have difficulties fulfilling their basic demands. Urban farming is one of the answers to food availability, and their primary concerns are food safety, food pricing, and stimulating the local economy. People cultivated short-lived crops in tiny pots or used the hydroponic method in their yards. Integrated urban farming is a type of green economic activity that adheres to maqasid sharia's maslahah aim. Field research is used to gather essential data. It is conducted on the site to be studied and supplemented with field data in the form of interviews. This study is descriptive, with an emphasis on analysis using a logical method. The green economy with integrated urban farming aims to improve the community's economic well-being and can help mitigate the risk of substantial environmental harm, including the pandemic's detrimental impact on macro and micro food security. It can be observed that the green economy concept can be integrated with the pure maqasid sharia values harmoniously.]]>
