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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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Full Reserve System and Islamic Banking System Proposal: A Comparative Study of Fractional Reserve Free-Banking Theory Fathurrahman, Ayif; Nahar, Faiza Husnayeni
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2321

Abstract

This article aims to compare the fractional reserve free-banking theory. The emergence of these theories is due to the impact of fractional reserve banking on the crisis and bubble economies. So that in seeing this phenomenon, the thoughts of Positive Money and the New Economics Foundation, Narrow Banking, LPB (Limited Purpose Banking), and the Chicago Plan together contribute controversial ideas to the banking monetary system, namely in the form of fractional reserve free-banking. According to some of these thoughts, the current source of modern economic instability lies in the fractional reserve banking system that is applied in commercial banking throughout the world through money creation capabilities, so that the money supply shifts from its equilibrium point. The implications of the intermediary function make Islamic banks also face the risk of 'too big to fail', considering the pattern of Islamic banks is still intermediary. This means that liquidity risks and bank runs are very likely to occur. This is reinforced by the more varied products of Islamic banks compared to conventional banks, so there needs to be an effort so that Islamic banks transform themselves from fractional reserve banking to fractional reserve free-banking with the A-F model.
The Role of Islamic Values in Strengthening Effects of Kaizen, Employee Loyalty and Accounting Information System to Cost Reduction Azwar Anwar; Muslimin H. Kara; Wahyuddin Abdullah; Murtiadi Awaluddin
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2326

Abstract

This study aims to empirically test several determinant factors that effect of achieving cost reduction strategies and how Islamic values may strengthening these factors. The companies which is developing cost reduction strategies must have a competitive advantage based on different capabilities with unique characteristics in core values. Islamic values are core values as part of the organizational culture that is internalized in the Kalla Group company (a business group in Indonesia). This study uses quantitative methods with SEM PLS analysis tools. Data collection through electronic surveys circulated at all managerial levels of Kalla Group companies. Samples were taken randomly and obtained as many as 100 respondents fullfill criteria. Based on empirical testing, the results show that all the determinants of cost reduction, Kaizen, Employee Loyalty and Effectiveness of Accounting Information Systems (AIS), have a significant positive effect, and the effect increases with the presence of Islamic Values as a moderating variable.
Resilience of Micro, Small, and Medium Enterprises Based on Islamic Entrepreneurship Kasim, Sinta; Hamzah, Muh. Nasir; Kadir, Amiruddin; Muhammad Wahyuddin Abdullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2333

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a very important role in socio-economic development in Indonesia. But the problem that often occurs is its vulnerability to changes that result in losses. This is because MSMEs have limited resources. In fact, MSMEs have proven to be a safety valve for the national economy and are able to survive and become economic drivers, especially during times of economic crisis.  The results showed that the resilience of MSMEs in terms of their competitive advantage is easily replicated and replaced at any time, depending on their ability to manage and run a business. So it takes resources and capabilities to achieve core compatibility. The resilience of MSMEs in facing uncertain crisis conditions must be supported by the application of Islamic Entrepreneurship, this is because resilience is influenced by two factors, namely Internal and External. These internal factors cannot be eliminated by humans in running life, namely spirituality, faith, and optimism. Because sharia refers to the command of Allah Swt.
The Performance of Islamic Stocks and Conventional Stocks During the COVID-19 Shock: Evidence from Indonesian Stock Market Mohamad Rahmawan Arifin; Ahmad Syahrul Fauzi; Sri Runtiningsih; Frank Aligarh; Arif Nugroho
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2340

Abstract

This study aims to analyze the performance of Islamic stocks and conventional stocks in Indonesia during the crisis period due to the COVID-19 pandemic. Islamic stocks and conventional stocks are divided based on sharia compliance qualifications by each stock. The sample used in this study is nine sharia stocks taken from the Jakarta Islamic Index (JII) and nine conventional stocks taken based on nine non-shariah compliance stocks included in the IDX30 Index during 31 August 2020 to 31 July. 2022. The analytical method used in this study is Ordinary Least Square (OLS) using panel data, then this study also uses an interaction variable between the three COVID-19 indicators and the sharia compliance variable which represents company compliance with Islamic principles. The estimation results show that daily confirmed cases of COVID-19 and stringency index have a significant negative effect on stock returns in Indonesia, while daily confirmed deaths due to COVID-19 has no effect on stock returns. Furthermore, the results of the interaction between the COVID-19 indicator measures and the sharia compliance variable show that Islamic stocks show greater performance in crises during the COVID-19 pandemic.
The Role of Operational Efficiency on Islamic Commercial Banks Nabhan, Faqih; Widyaningsih, Ayu
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2342

Abstract

The study aims to analyze the effect of Fee-Based Income (non-interest income) and the Capital Adequacy Ratio on Profitability with an Efficiency bank as an intervening variable. The research object was a Sharia commercial bank registered in OJK from 2010 to 2019 with a sample of 11 banks. This type of research is quantitative research. Sampling was carried out by the purposive sampling method. The analysis tool used is multiple linear regression and analysis path (path analysis) using SPSS version 21 software. The study showed a positive and significant influence on Fee-Based Income and profitability. While the Fee-Based Income has a substantial effect on the operational efficiency ratio (OER), and the Capital Adequacy Ratio has a negative and significant effect on OER. The results of the path analysis showed that the bank efficiency (OER) was unable to mediate the influence of fee-based income on profitability but was able to negotiate the impact of the capital adequacy ratio on profitability in Islamic commercial banks from 2010 to 2019.
The Influence of Book Tax Gap and Sharia-Compliant Tax Planning on Profit Persistence in Halal Consumer Goods Companies Listed on the Indonesian Stock Exchange Suprihatin, Ade; Adha, Egi Nuansa; Ikram, Syafrizal
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2362

Abstract

This study aims to determine the effect of Book Tax Gap and Tax Planning on Profit Persistence which is moderated by Profit Quality in Consumer Good Industry (Consumer Non-Clycicals) companies listed on the IDX in 2020. Data collection techniques use descriptive methods and verification methods with the sampling technique purposive sampling with the technique taken, namely determining the sample with certain criteria. The type of data used in this study is secondary data with data taken in the 2020 period. Data analysis was carried out by testing the regression model with the classical assumption test followed by hypothesis testing. Based on the results of the analysis with a significance level of 5%, it shows that partially the Book Tax Gap and Tax Planning variables have a significant effect on the Profit Persistence variable. The Book Tax Gap variable, which is moderated by the Profit Quality variable, has no significant effect on the Profit Persistence variable.
Exploring Small and Medium Enterprises' Intention to Adopt AI - Powered Chatbots in Halal Marketing Communications Nasution, Muhammad Dharma Tuah Putra; Rafiki, Ahmad; Rossanty, Yossie; Pahlufi, Cut Kesuma
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2364

Abstract

This study explores the adoption of AI chatbots in marketing communication by SMEs, specifically focusing on Halal contexts. It investigates factors such as perceived usefulness and attitude, which play a crucial role in shaping users' intentions. The mediating role of attitude, particularly in the context of Halal products, is significant, considering culturally sensitive considerations. The research adopts a quantitative approach with a correlational study design, utilizing random sampling to ensure representativeness. Data collection involves structured questionnaires, adapted scales, and 233 completed responses from SME owners/managers. Structural Equation Modeling (SEM) is employed for data analysis, testing complex relationships, and assessing direct and indirect impacts. The study reveals a positive direct effect of perceived usefulness and attitude toward chatbots (ATC) on chatbot adoption intention (CAI) in the Halal marketing context, supporting the hypothesis that both attitude and perceived usefulness significantly influence the intention to adopt AI chatbots. Additionally, the study explores the mediating role of attitude in the relationship between perceived usefulness and adoption intention. The findings contribute to existing literature by highlighting the complex interplay of factors influencing users' attitudes and intentions towards AI chatbots in marketing communication, particularly in the Halal context.
The Impact of Religiosity, Discounts, and Cashback Toward Impulsive Purchases among Gen Z Consumers on Tokopedia: An Islamic Perspective Sukarno, Hari; Cholifah, Umi; Azzam, Naufal; Diniyya, Aulia Arifatu
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2371

Abstract

The merger of Tokopedia has resulted in the introduction of new sales promotions and discounted prices, which act as triggers for impulsive purchases among Muslim consumers on the platform. This study aims to examine the impact of religiosity, discounts, and cashback on impulsive purchases on Tokopedia, with a specific focus on the Islamic perspective. The research approach method used in this study is a quantitative approach with an associative design, conducted as a field study on the Muslim community making purchases on Tokopedia. The sampling technique utilized the Hair formula, and 138 Muslim respondents were selected through Purposive Sampling in Jember Regency. Data collection was conducted through a questionnaire. The data analysis techniques employed included multiple regression analysis, t-test, and F-test. The research findings indicate that religiosity has a significant negative influence, while discounts and cashback have significant positive influences on impulsive purchases among Muslim communities in Jember Regency. From an Islamic standpoint, Muslim consumers in Jember Regency display high levels of religiosity and adopt a rationalist approach when making product decisions. The implication of the study shows that religiosity has a significant negative impact, while discounts and cashback have significant positive impacts on impulsive purchases among the Muslim community in Jember Regency. This indicates that these factors can influence the impulsive buying behavior of Muslim consumers on the Tokopedia platform.
The Political Challenge of Islamic Economic Development in The Jokowi Government, Indonesia Dahlan, Ahmad; Voak, Adam; Aprianto, Naerul Edwin Kiky
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2386

Abstract

The Jokowi administration which held two terms of parliament between 2014-2019 and 2019-2024 introduced what many believed were controversial policies around the development of Sharia financial frameworks, resulting in significant political discussion within Indonesia. With conflicts and robust grassroots challenges between the government and Islamic groups particularly preceding the 2019 election. This article aims to better understand the Jokowi government's support for the development of Sharia finance, as well as the strategies and policies implemented by his government in dealing with tensions with Islamic groups. This research deploys a historical analysis of literature during Jokowi’s two terms of government. The research interestingly reveals that the Jokowi government had indeed introduced a series of initiatives and platformed various master plan iterations to encourage and support the growth of Sharia finance in Indonesia. However, policy implementation challenges still prevail and may place real pressure on future governments to either roll back these initiatives or discard them completely. Yet, even given this political antecedence Jokowi's government has managed to initiate and deploy a Sharia finance master plan. Only time will tell, whether Indonesia can overcome many political challenges to continue on its new strategic Islamic-inspired economic path.
PENGARUH PEMAHAMAN ETIKA BISNIS ISLAM PEDAGANG MUSLIM TERHADAP PRAKTEK PENIMBANGAN DI KOTA SAMBAS INDONESIAAM PROFIT BISNIS PADA PEDAGANG MUSLIM DI SAMBAS INDONESIA Sumar’in; Andi Maryam; Mokmin Basri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2388

Abstract

Sharias-based ethics seems to be a trend that can increase profits or as a way to attract customers. As well as the increasing literacy of the community or business actors who are not only looking for profits but also getting blessings from Allah Swt. This study will examine the extent to which Muslim Traders' Islamic Business Ethics Understanding of Weighing Practices. This research was conducted at the Sambas Morning Market. The samples used are permanent traders in Pasar Pagi, who have stalls, and are Muslim. The number of samples to be studied is 30 traders in the Morning Market. This research focuses on Weighing Practices carried out by traders. The analytical tool in this study is to use Linear Regression. Based on the results of the study, it can be concluded that there is a significant influence between the Understanding of Muslim Trader's Islamic Business Ethics on Weighing Practices. Based on the description above, it is interesting to investigate further whether there is an influence between Islamic business ethics and profit.

Page 29 of 36 | Total Record : 360

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