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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 404 Documents
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Managing Financial Distress in Jakarta Islamic Index Firms: Liquidity, Leverage and the Mediating Role of Profitability Hadi Purnomo; Nicko Albart Nicko; Mahelan Prabantarikso Mahelan
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 2 (2026): October (On Progress)
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i2.3868

Abstract

Background and research gap - The direct and indirect determinants of financial distress remain underexplored among Sharia-compliant firms, particularly regarding profitability's mediating role in emerging capital markets. Purpose - This study examines the effects of liquidity, leverage and sales growth on financial distress, with profitability as a mediating variable, among firms listed on the Jakarta Islamic Index 30 (JII30). Design/methodology/approach - Using 105 firm-year observations from 21 firms during 2019-2023, this study employs fixed-effects panel regression, path analysis and Sobel tests using EViews 12. Financial distress is assessed using the Altman Z-score, while profitability is measured by return on assets (ROA). Key Findings - Liquidity and profitability positively influence the Z-score (p < 0.01), indicating reduced financial distress risk, whereas leverage negatively influences it (p < 0.01). Sales growth has no significant effect. Profitability significantly mediates the leverage-distress relationship (indirect effect = −0.042; p = 0.013), but not the liquidity or sales growth relationships (p = 0.231 and p = 0.325, respectively). Research limitations/implications - The JII30-specific sample limits generalisability, while Sobel-based mediation testing may insufficiently capture firm-level heterogeneity. Managers should prioritise liquidity, prudent leverage and asset profitability. Originality/value - This study distinguishes direct and profitability-mediated financial distress mechanisms in Sharia-compliant firms, providing emerging-market evidence that leverage affects financial resilience both directly and indirectly through profitability.
Women and the Green Economy in Supporting Sustainable Tourism in Penglipuran Village: A Multi-MOORA Approach Ni Putu Ayu Sintiawati; Ida Ayu Nyoman Saskara
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 2 (2026): October (On Progress)
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i2.3874

Abstract

Background and research gap - Women's contributions to green economy-oriented tourism remain insufficiently examined through integrated sustainability assessments, particularly within community-based tourism in emerging economies. Purpose - This study evaluates women's roles in advancing the green economy and sustainable tourism development in Penglipuran Tourism Village, Bali, whilst identifying the contributions of key stakeholders. Design/methodology/approach - A mixed-methods approach employing Multi-Objective Optimisation by Ratio Analysis plus Full Multiplicative Form (MULTIMOORA) was applied to assess economic, social and environmental sustainability indicators. Data were collected through field observations, structured interviews and focus group discussions involving women entrepreneurs, tourism managers and community leaders, supported by expert assessments. Key Findings - The Tourism Awareness Group (Pokdarwis) achieved the highest aggregate ranking, followed by women entrepreneurs and traditional leaders. Environmental considerations emerged as the primary sustainability priority, whilst women's entrepreneurial activities strengthened local economic resilience through environmentally responsible practices. Traditional leaders reinforced sustainability through cultural values and community regulations. Research limitations/implications - The single-village setting and reliance on expert assessments constrain generalisability. The findings highlight the importance of strengthening women's economic participation, environmental governance and multi-stakeholder collaboration. Originality/value - This study applies MULTIMOORA to distinguish stakeholder contributions across sustainability dimensions, demonstrating how women's economic participation, institutional coordination and traditional governance collectively support green economy-oriented rural tourism.
Comparative Analysis of Sustainability Reporting Quality Islamic and Public Universities in Indonesia: A Systematic Literature Review Ersi Sisdianto; Yuliansyah; Chara Pratami Tidespania Tubarad; Zeeshan Khan; Faisal Mahmood
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 2 (2026): October (On Progress)
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i2.4007

Abstract

Background and research gap - Sustainability reporting in higher education remains unevenly conceptualised and measured, particularly regarding differences between Islamic and public universities. Evidence synthesising these institutional differences and integrating spiritual accountability into sustainability assessment remains limited. Purpose - This study synthesises empirical evidence on how sustainability reporting quality is conceptualised, measured, and compared across Islamic and public universities in Indonesia. Design/methodology/approach - Following PRISMA 2020, searches of Scopus, Web of Science, and Google Scholar identified peer-reviewed articles in English and Indonesian published up to 31 December 2025. Of 424 initial records, 31 studies were included following screening and eligibility assessment. Thematic synthesis and VOSviewer network analysis examined five dimensions: environmental, social, governance, spiritual/Maqashid, and integrated accountability. Key Findings - Islamic universities tended to report more extensively on spiritual and social dimensions but less on environmental and economic metrics, whereas public universities showed the reverse pattern, with limited spiritual accountability. These patterns are indicative rather than definitive because only a subset of studies explicitly compared both institutional types. Inadequate sustainability expertise, misaligned incentives, weak audit functions, inconsistent accreditation standards, and fragmented regulatory enforcement were identified as barriers to substantive reporting. Research limitations/implications - Heterogeneity in measurement, samples, and reporting periods, alongside limited direct comparisons, constrains generalisability. The findings reflect synthesised literature rather than primary institutional-level data. Originality/value - The study integrates institutional, legitimacy, stakeholder, and Maqashid Shariah perspectives to explain the dual nature of sustainability reporting in Indonesian higher education and highlights the need for harmonised assessment frameworks incorporating spiritual accountability.
Sustainability in Islamic Banking: How Green Intellectual Capital and Competitive Pressure Shape Green Banking in Aceh Nanda Safarida; Alfian; Zubir; Rini Meliana; Azka Nur Diana; Mohd Hairul Azrin Haji Besar
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 2 (2026): October (On Progress)
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i2.4035

Abstract

Background and research gap – Research on sustainability in Islamic banking in Aceh specifically, contextualized through the lens of green intellectual capital and the competitive pressures shaping "green banking" remains very scarce, rendering this study both theoretically and empirically significant. Purpose – This study aims to examine the influence of green intellectual capital consisting of green human capital (GHC), green structural capital (GSC), and green relation capital (GRC) on green banking (GB) in Sharia Commercial Banks in Aceh, as well as examine the role of competitive pressure (CP) moderation in these relationships. Design/methodology/approach – This quantitative research involved 200 employees from six Sharia Commercial Banks operating in Aceh, including Bank Syariah Indonesia, Bank Aceh Syariah, and Bank Muamalat. Data was collected through a Likert scale questionnaire consisting of 54 statement items distributed through Google Forms, and analyzed using partial least squares structural equation modelling (PLS-SEM) with the help of SmartPLS software. Key Findings – Of the 54 items, 42 items qualified for validity (outer loading above 0.70) and were retained for analysis, while 12 items were eliminated. The structural model showed strong predictive power, explaining 84.0% of the variance in GB (R² = 0.840). GSC had a significant positive effect on GB and was the most dominant predictor, while GHC and GRC had no significant effect directly on GB. CP itself did not have a significant direct effect on GB, but played an important role as a moderator: CP significantly strengthened the GSC–GB relationship, while significantly weakened the GRC–GB relationship. The role of CP moderation on the GHC–GB relationship was found to be insignificant. Research limitations/implications – This study was limited to 200 respondents from Islamic banks in Aceh, using a cross-sectional design that relies on respondents' perceptions. Future research is suggested to expand the sample to other regions and institutions, using longitudinal designs, as well as miningulate findings with objective data from the bank's sustainability report. Originality/value – This study provides new evidence that competitive pressures have a contrasting moderation effect reinforcing the role of structural capital while weakening the role of relational capital in the typical context of Islamic banking in Aceh.

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