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Iqtishoduna: Jurnal Ekonomi Islam
Published by Institut Agama Islam Syarifuddin Wonorejo Lumajang
ISSN : 22525661     EISSN : 24430056     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 360 Documents
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Optimization of Tax Revenue in The Time of Covid-19 in Organization of Islamic Cooperation Countries (Case Studies in Egypt, Turkey, Saudi Arabia, and Pakistan) Cindy Ayu Prasasti; Fachrounissa Zein Vitadiar; Irvan Yusuf Nugroho; Laila Masruro Pimada
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 9 No. 2 (2020): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/iqtishoduna.v9i2.541

Abstract

In-state revenue, the tax sector is one of the biggest contributors to the country's infrastructure development. Tax contribution to protecting the financial sector. However, lately, the condition of some countries is less stable because of the COVID-19 virus which limits all human activities that have an impact on decreasing tax revenues and economic decline. Thus, the purpose of this study is to analyze the right policies to be implemented by the Indonesian government in optimizing tax revenues in the midst of the COVID-19 pandemic. Descriptive qualitative method is used to directly see the impact and tax regulations set by the governments of the member countries of the Islamic Cooperation Organization (OIC). By looking at the results of the research, the government's policy of providing tax breaks and cuts in Indonesia with an unstable financial condition provides an opportunity for people to make tax payments. This must also be supported by increased public awareness of the importance of taxes and regulations or tax violation fines. The government can also optimize taxes by increasing the accurate and selective supervision of goods that endanger human health so that they do not occur in other expenses caused by goods entering Indonesia.
Optimizing The Mawah Concept for The Economy of The Aceh Community Mukhtasar Mukhtasar; Angga Syahputra
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 9 No. 2 (2020): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/iqtishoduna.v9i2.558

Abstract

Islam and Aceh are inseparable like two sides of a coin. The Serambi Makkah Country in the daily activities of its people is closely related to islamic sharia, including muamalah activities. Long before the existence of Islamic financial institutions in Indonesia, the people of Aceh had implemented cooperation in the field of muamalah as well as the mudharabah concept in Islamic financial institutions, known as mawah. Mawah is a concept of cooperation between capital owners and managers with a profit-sharing system. But the concept of mawah is still limited to cooperation in agriculture and animal husbandry, so it is necessary to development efforts in other spheres to be able to sustain the economy of the people of Aceh, as Denmark successfully developed this concept. This study uses qualitative methods by researching natural object conditions and is supported by a literature review. The results of the study revealed the need for government intervention in developing this concept in order to be optimal in developing the economy of the people of Aceh.
Women Workers and Professional Zakat Literations Sri Abidah Suryaningsih
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 9 No. 2 (2020): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/iqtishoduna.v9i2.680

Abstract

Zakat of Profession is for the career men and career women, that Islam doesn’t differentiate the rule of mahdhah worship (the terms and commandment are already set). The women also have the responsibility to do all the duties which are stated in Islam. The purpose of this article is to analyze the understanding of the literation of profession zakat for career women. This article uses a descriptive qualitative analysis method. The result describes that the respondents understand the terms of zakat which is equated with the general terms of zakat, while there are still many opinions the pro and contra about the obligation of taking out the zakat of the profession, According to the informants, the time to distribute the zakat of a profession is once a month as they get the salary, while other said once a year. The informants understand the terms of zakat of a profession as the one who is obligated to give the zakat, and some informants understand about the percentage of their salary as the zakat of the profession, while some of them do not understand yet about the number of zakat of the profession.
Performance Measurement of Sharia Commercial Banks through Islamicity Performance Index and Sharia Maqashid Index Marwal, M. Rafid
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.1794

Abstract

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.
Muzara'ah Contract Agricultural Accounting Model Susanti, Alifi Tria; Roziq, Ahmad; Prasetyo, Whedy
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.1830

Abstract

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.
Review of Maqasid Syariah on Reto Tuo as A Waqf Member In Bengkulu, Indonesia Isnaini, Desi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.1914

Abstract

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.
Islamic Entrepreneurship Research Since 1990: A Systematic Literature Review Rafiki, Ahmad; Hidayat, Sutan Emir; Pananjung, AlFatih Gessan
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.2086

Abstract

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.
Measuring Financial Distress of Islamic Banks Under Pandemic and Its Determinants: Random Effect Approach Amaroh, Siti
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.2092

Abstract

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.
Can Perceived Usefulness and Online Experiences Affect ShopeePay Fintech Usage by Millennial Muslims? Aisyiah, Helti Nur; Prastiwi , Septi Kurnia; Rohimat, Asep Maulana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.2146

Abstract

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.
Information Literacy Against Interest in Making Online Loans With Ease of Use as a Moderating Variable for Muslim Entrepreneurs in Indonesia Prajogo, Uke
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.2269

Abstract

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

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