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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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Strategy for Disclosure of Sustainability Reports for Companies Registered as Sharia Issuers in North Sumatra Province Hayati, Isra; Asmuni
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2893

Abstract

This study investigates the challenges, solutions, strategies, and Sustainability Report models among sharia-compliant companies listed in North Sumatra, Indonesia. Using a descriptive qualitative approach and Analytical Network Process (ANP) as the analytical tool, data were gathered from seven experts and practitioners through interviews and ANP questionnaires. Supplementary insights were drawn from national and international journal sources on sustainability reporting. The study identifies key problem areas with varying agreement levels: operational issues (53%), OJK-related challenges (36%), community concerns (26%), human resources (3%), and supervision (2%). Operational barriers include IT readiness, data availability, and lack of roadmaps. OJK issues focus on unclear policies, weak enforcement, and political influence. Proposed solutions include strengthening IT infrastructure (18%), improving HR competencies (14%), and enhancing supervision through sharia compliance and collaboration (79%). External solutions involve policy reform, data integration, and technical guidance by OJK (21%), alongside limited community-based strategies (2%). Strategically, the study recommends increased synergy between OJK, stakeholders, and global frameworks like GRI, as well as greater education and socialization efforts for sharia issuers. The findings contribute to the global discourse on sustainable finance by highlighting localized barriers and actionable solutions for advancing ESG practices in Islamic finance.
Apakah Dewan Pengawas Syariah Berkontribusi pada Model Pendeteksian Kecurangan Vousinas? Arifia, Annastasya Rizqi; Zulfikar, Zulfikar; Witono, Banu
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2897

Abstract

This research examines the determinants of financial statement fraud in Islamic banks in Indonesia with multiple linear regression and moderated regression analysis (MRA). Based on data from 56 Islamic banks 2017–2020, this study investigates the influence of stimulus, ability, collusion, opportunity, rationalization, and ego on fraud with the moderating of Sharia Supervisory Boards (SSB). The results show that stimulus, rationalization and ego positively affect the financial statement fraud and capability, collusion and opportunity negatively affect the financial statement fraud. Furthermore, SSB substantially moderates the effect of collusion, opportunity, rationalization, and ego, hence validating its preventive role to curb fraudulent practices. The findings underscore the pivotal role of robust internal controls, ethical leadership, and sound governance in combating fraud in Islamic banking. The need to strengthen the oversight function of the SSB and enhance fraud detection mechanisms in the sector is critical to safeguarding the integrity of Islamic finance. This research contributes to the ongoing discourse on integrating Islamic ethical governance into contemporary risk and fraud detection models.
Model Evaluasi Kinerja Lembaga Keuangan Mikro Syariah Berbasis Konsep Mobadala, Kesetaraan Gender dan Inklusi Sosial. Hazmi, Faiqul; Utami, Cahyaning Budi; Munasir; Chouarfa, Houda
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2916

Abstract

This research aims to evaluate the performance of Islamic Microfinance Institutions (IMFIs) based on gender justice and social inclusion. This research focuses on IMFIs in 3 cities: Jepara, Kudus and Demak. Data collection techniques were carried out through observation, interviews, primary data documentation and secondary data collection in the form of financial reports. This research uses a decision support system tool, the Simple Additive Weighting (SAW) method, to measure the financial performance of Islamic banks from a gender perspective. The research results show (1) Apart from quantitative performance measurements, IMFIs need to consider qualitative measurement aspects, such as gender justice and social inclusion; (2) Preparation of a strategy model for evaluating IMFIs performance based on gender justice & social inclusion; (3) The proposed ranking model is an adaptation model for the Maqosid Syariah Index ranking by adding gender justice conception items to the construct in performance evaluation as part of the principles of Iqomatul Adli and elements of Al-Maslahah. Mobadalah-based gender justice is a theoretical concept that pursues fairness and reciprocity in granting rights and fair treatment of all individuals, regardless of sex or gender identity.
Employee Engagement and Performance: The Role of Religious-Centric Organizational Commitment in Islamic Private Higher Education Institutions, Indonesia Syahrial, Hery; Ramadhan, Muhammad; Sudiarti, Sri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.2951

Abstract

This study aims to examine the role of RCOC in the relationship between EE and EP by exploring direct and indirect effects. Data from lecturers of Islamic private universities in North Sumatra Province were collected through surveys to explore EP. Hypotheses were tested using SEM with the application AMOS with a sample of 200 respondents. The results showed that RCOC has not been able to play a significant role in bridging the relationship between EE and EP. This study contributes: First, to the author's knowledge, this study is the first empirical study regarding the role of RCOC in bridging the relationship between EE and EP. Second, it enriches the literature on SIT by demonstrating the relationships between EE, RCOC and EP, particularly in higher education. This study also enriches the organizational behavior literature by using a few mediating variables to improve the relationship between employee engagement and employee performance on the context of Islamic higher education in Indonesia.
Optimizing Zakat Potential Management to Achieve SDGs: Case in BAZNAS of North Sumatera, Indonesia Umar, M. Ridwan; Syahbudi, Muhammad; Rahayu, Sri; Nasution, Venny Fraya Hartini; Ichsan, Reza Nurul
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3425

Abstract

The Sustainable Development Goals (SDGs) are sustainable development programmes that are an advanced programme of the MDGs or Millennium Development Objectives. Zakat is a major factor in the expropriation of the property of the Muslims, with 85% of Indonesians Islamic, Islamic in North Sumatra itself is 66%, and the province's potential zakat ranks sixth out of 34 provinces. It can help the success of these SDGs. This research uses a qualitative research approach with the type of research Study and Case Documentation. This method of research with a qualitative approach is used to analyze the potential impact of achieving SDGs through Zakat in BAZNAS North Sumatra. It has been found that many previous studies have discussed the BAZNAS of North Sumatra which have not been able to scan economic growth but are able to minimize poverty. Various programmes are proposed to create SDMs that support the achievement of the SDGs. This study provides practical insights for policymakers and zakat institutions globally, emphasizing the importance of integrating zakat frameworks into national and international development agendas.
Hedging from the Perspective of Maqasid Shariah Hernawaty; Nurhayati; Harahap, Isnaini
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3445

Abstract

The growing volatility of global exchange rates presents significant risks for emerging economies, particularly those heavily reliant on foreign-denominated debt, such as Indonesia. Conventional hedging instruments, while mitigating currency risk, often conflict with Islamic financial principles due to elements of riba (interest), gharar (uncertainty), and maisir (speculation). This study proposes a Shariah-compliant hedging framework grounded in Maqasid al-Shariah to offer an ethical and sustainable alternative to conventional risk management tools. Through simulation modeling, the study explores the potential of Islamic forward contracts and cross-currency swaps in strengthening external debt resilience while adhering to Islamic principles. The research anticipates that Maqasid al-Shariah will significantly drive the adoption of Islamic hedging mechanisms, enhancing financial stability in both local and international contexts. Moreover, Shariah-compliant instruments are expected to mediate the relationship between ethical objectives and exchange rate stability, offering dual benefits of compliance and economic resilience. By addressing the intersection of Islamic finance, global economic risk, and sustainable development, this study provides theoretical contributions and practical policy recommendations. The findings aim to support regulators, financial institutions, and international stakeholders in promoting Shariah-based financial innovation as a critical component of global financial stability in the face of ongoing economic uncertainties.
Unraveling Determinants of Risk Culture in Islamic Banking: Perspectives from Importance-Performance Matrix Analysis Sebayang, Saimara A.M.; Sukiman, Sukiman; Agus, Rizal
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.3446

Abstract

This study aims to enhance our understanding of the determinants of risk culture within Islamic Banking and provide valuable guidance to management for strengthening it. Using an explanatory research design, quantitative methodology, and importance-performance matrix analysis, we distributed Google Forms to 400 employees via email and WhatsApp. The pivotal determinants of risk culture identified in the study are organization, competency, and leadership. Risk culture, which includes organizational principles, norms, frameworks, and guidelines shaping risk management, is primarily determined by the organization. The research emphasizes the crucial role of leadership in establishing, cultivating, and implementing a risk culture, highlighting its substantial impact on upholding risk management standards. Underlining the pivotal significance of organization and leadership is essential for strengthening risk culture in Islamic Banking. This involves enhancing organizational capabilities through core values, regulatory frameworks, and a steadfast commitment to robust risk management standards. Leadership in Islamic banking holds a critical position, providing unwavering support for minimizing errors, fostering operational consistency, and maintaining a resolute track record of achievements. By emphasizing these three interrelated dimensions, the study contributes to the advancement of sustainable and resilient Islamic banking practices on a global scale.
Pemaknaan Time Driven Activity Based Costing Produk Perbankan Syariah: Sebuah Fenomenologi Tauhid Bulutoding, Lince; binti Saban, Azizah; Supriadi; Syariati, Namla Elfa; Sombolayuk, Wilhalminus; Muchlish, Mustakim; Sari, Nur Rahma
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 1 (2025): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i1.3457

Abstract

The purpose of this study is to reveal and interpret the calculation of the cost of determining wadiah yad dhamanah savings at Bank Syariah Indonesia (BSI) based on activities that use the concept of sharia and spiritual time driven activity-based costing (SSTDABC). Time Driven Activity Based Costing (TDABC) has a weakness in cost calculation because it does not take into account cognitive time distortion (CTD) owned by human resources. This can lead to irrelevant revenue and cost assessments that will affect managers' decision-making. The Interpretive method of monotheistic phenomenology used in this study includes noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction to reveal the phenomena experienced by participants related to determining activity-based costs so as to produce an Islamic banking product (wadiah yad dhamanah). The results of this study reveal that sharia and spiritual time driven activity-based costing can be developed in Islamic banking. The SSTDABC concept will become the “spirit” for the management of Islamic banks in the world and in Indonesia in particular. SSTDABC can be a new input for the development of theory both in the field of service companies and in the field of industry globally and nationally.
The Role of Digital Religiosity and Consumer Awareness in Ethical Purchasing: A Study on the Global Boycott Movement Against Politically Affiliated Brands Zulkifli; Susono, Juhasdi; Anwar, Desy Rahmawati; Ista, Akram; Che Noh, Mohd Aderi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October (On Progress)
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3503

Abstract

This study aims to examine the influence of religiosity, social media engagement, and product knowledge on consumer participation in boycotts against products affiliated with Israel. Using a quantitative approach and Structural Equation Modeling-Partial Least Squares (SEM-PLS) for data analysis, the research surveyed Muslim consumers to assess how religious values, digital exposure, and awareness drive ethical consumption decisions. The findings demonstrate that religiosity, social media, and product knowledge each have a positive and statistically significant impact on boycott behaviour. These results underscore the increasing significance of faith-driven economic actions, particularly in an era where social media amplifies collective consciousness and mobilization across borders. The implications of this study extend beyond consumer behaviour, reflecting a broader trend in the global Islamic economy, where purchasing choices are increasingly guided by ethical, spiritual, and political considerations. This behaviour fosters a sense of economic solidarity among Muslim communities and reinforces the importance of aligning market actions with Islamic values. For businesses and policymakers, the findings underscore the importance of understanding and responding to the ethical expectations of Muslim consumers. Furthermore, the research encourages consumers to critically evaluate information on social media before making economic decisions, promoting informed activism and reinforcing accountability in global supply chains.
Exploring the Role of Islamic Value Proposition, Digital Customer Experience, and Trust on Customer Satisfaction in Islamic Banking: Evidence from Indonesia's Emerging Market Danarhuda, Admiral; Solekah, Nihayatu Aslamatis
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October (On Progress)
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2997

Abstract

Customer satisfaction remains a crucial determinant of competitiveness in the Islamic banking sector, particularly within Indonesia's rapidly expanding emerging market. Despite continuous growth, many Islamic banks still face challenges in maintaining consistent service quality and aligning customer experience with Sharia-based values. This study examines the impact of Islamic value proposition, digital customer experience, and trust on shaping customer satisfaction at Bank Syariah Indonesia (BSI). Positioned within the broader discourse on ethical and Sharia-compliant marketing, this research employs a quantitative descriptive design, using purposive sampling to survey 150 BSI customers through structured questionnaires. Data were analysed using multiple linear regression with SPSS 23 to assess both individual and joint effects of the variables. The findings reveal that the Islamic value proposition and digital customer experience have a significant influence on customer satisfaction, while trust shows no direct effect. Collectively, these variables exert a positive and significant impact, highlighting the importance of integrating Islamic ethical values and digital innovation to strengthen customer loyalty in Islamic banking.

Page 34 of 36 | Total Record : 360

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