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International Journal of Islamic Business and Economics (IJIBEC)
Published by Institut Agama Islam Negeri Pekalongan
ISSN : 25993216     EISSN : 2615420X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Business and Islamic Economics (IJIBEC) is an international journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN IJIBEC is 2599-3216 and Online is 2615-420X. We publish original research papers, review articles and case studies focused on Islamic Bussiness and Economic as well as related topics. All papers are peer-reviewed by at least two reviewers. IJIBEC is published and printed by Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan, the journal is in collaboration with the Ikatan Ahli Ekonomi Islam Indonesia (IAEI) Komisariat IAIN Pekalongan and Masyarakat Ekonomi Syariah (MES) Pekalongan Raya.
Arjuna Subject : -
Articles 136 Documents
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The Effect Of Debt-Based Financing And Equity-Based Financing On Islamic Banks Profitability In Indonesia Rofiul Wahyudi; Aulia Arifatu Diniyya; Julia Noermawati Eka Satyarini; Lu’liyatul Mutmainah; Sri Maulida
International Journal of Islamic Business and Economics (IJIBEC) Vol. 4 No. 2 (2020): IJIBEC VOL. 4 NO. 2 DECEMBER 2020
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i2.2771

Abstract

This study's main objective is to investigate equity-based financing and debt-based financing of the profitability of Islamic banking in Indonesia. This research is expected to contribute to the theoretical and practical dimensions. On the conceptual aspect, this study can provide evidence of whether equity-based financing and debt-based financing affect the profitability of Islamic banking. While on the practical dimension, Islamic banks in Indonesia can determine the extent of their profitability and, in turn, the competitiveness of Islamic banks to enable it to be developed in line or even better than conventional banks. The data analysis technique uses panel data regression, which is time series data and cross-section. Next, to estimate the panel data model, which is divided into three, namely: common effect, fixed effect, and random effect. The result of this study that partially equity-based financing does not affect ROE. At the same time, debt-based financing influences the ROE of Islamic banks. Partially equity-based financing and debt-based financing do not affect ROA of Islamic banks. However, it simultaneously shows that the independent variable test results, namely equity-based financing and debt-based financing, have a strong influence on the dependent variable, namely, profitability as measured by ROA and ROE.
Evaluating Efficiency of Zakah Institutions: An Intermediation Approach Using Data Envelopment Analysis (DEA) Sepky Mardian; Rismayanti Rismayanti; Mustafa Kamal; Rianti Pratiwi
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.2864

Abstract

Abstract This paper analyzes the efficiency of Badan Aml Zakat Nasional (BAZNAS) and Dompet Dhuafa from 2002 to 2018. Based on selected input and output, the intermediary approach assumes that BAZNAS and Dompet Dhuafa act as a link between muzakki (giver) and beneficiaries. Furthermore, BAZNAS and Dompet Dhuafa were selected as decision-making units (DMU) from 2002 to 2018, and their efficiency was measured using Data Envelopment Analysis (DEA) method under output-orientation with Constant Return to Sclae (CRS) and Variable Return to Scale (VRS) assumptions. The results showed both BAZNAS and Dompet Dhuafa raise the optimum efficiency in the years before 2007. Meanwhile, their inefficiency was mostly due to lack of input such as higher personalia (amil/volunteers) expenses. Therefore, these findings suggests that both technical and scale efficiency should be improved by adjusting the input. This is to achieve the most efficient and productive level of performance in order to fulfill the institutions' objectives as an intermediary between muzakki and the beneficiaries. This paper is among the pioneers that analyzed the efficiency of zakat institutions from their initial establishment to present. Also, existing papers examined data spanning 5 years or less. Hence, long duration of data analysis provides a comprehensive evaluation of fluctuations in the zakat institutions efficiency and their supporting or inhibiting factors.
Experience-Based Knowledge in Islamic Perspective Yuli Indah Sari; Widiyanto bin Mislan Cokrohadisumarto; Olivia Fachrunnisa; Abdul Ghafar Ismail
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.2886

Abstract

The development of technology has created problems regarding challenges and opportunities in utilizing knowledge obtained by humans from various experiences. Experience-based knowledge has been seen as a special advantage for individuals and Islam has a unique way to explain this aspect. This paper aimed to develop an experience-based knowledge model from an Islamic perspective. This study used a qualitative approach based on literature reviews sourced from Al-Qur’an, Al-Hadith, and relevant previous kinds of literature. This study is expected to provide contributions to the development of theories related to experience-based knowledge from an Islamic perspective. The results show that knowledge could be learned and obtained by humans from various experience sources, such as personal experiences, other people's experiences, experts’ experiences, and experiences said in Al-Qur’an and Al-Hadith. This experience-based knowledge helped individuals improve their abilities and were disseminated to the other individuals for Allah’s blessings and achieving the embraced organizational goals and success.
Halal Assurance System (HAS) 23000 Perspective George Robert Terry Hery Purwanto; Ahmad Rofiq; Mashudi Mashudi
International Journal of Islamic Business and Economics (IJIBEC) Vol. 4 No. 2 (2020): IJIBEC VOL. 4 NO. 2 DECEMBER 2020
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i2.2988

Abstract

The company's success in achieving the goals that have been set is due to having good managerial skills in planning, organizing, mobilizing, and controlling. Many companies are then looking for a system model that can lead to the achievement of goals. If the model or system is considered capable of leading to the achievement of organizational goals then the system is considered an Expert System. One of them is the Halal Assurance System (HAS 23000), which is a management system used as a model by companies in implementing halal production processes. The HAS23000 concept certainly has a management construction that includes functions in management. This research is library research using a qualitative descriptive analysis approach. The results of the study show that the 11 criteria in HAS23000 are divided into management functions in the perspective of George Robert Terry, namely criteria 1 is a planning function, criteria 2 is an organizing function, criteria 3 is a function of movement, criteria 4, 5, and 6 covers all management functions. That is planning, organizing, mobilizing, and controlling, and finally, the criteria 7, 8, 9, 10, and 11 are the function of control or supervision. With the theoretical approach of George Robert Terry's management function in analyzing the management functions contained in HAS 23000, this is the novelty of previous researchers.
Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia Dodik Siswantoro; Mohammad Soleh Nurzaman; Sri Nurhayati; Agus Munandar; Abdul Ghafar Ismail
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.3067

Abstract

The objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia. This is the first study which compare the incentive zakat agency mechanism between Indonesia and Malaysia. Most of previous research does not investigate and compare the zakat incentive.
Financial Inclusion through Zakat Institution: Case Study in Indonesia and Brunei Darussalam Ana Toni Roby Candra Yudha; Ida Wijayanti; Muhamad Nafik Hadi Ryandono; Dk Hjh Saerah Pg Hj Petra
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3354

Abstract

This research aims to reveal the financial inclusion that occurs in zakat institutions within zakat distribution and empowerment program in Indonesia and Brunei Darussalam. This study will deliver zakat distribution and empowerment program held by zakat institutions in two countries and then analyze how have financial inclusion process happened to mustahiq in both institutions. The object of this research are the government zakat institution in two countries, namely Indonesia (BAZNAS) and Brunei Darussalam (BAKAZ). This study uses a qualitative method within multiple case strategy. Data collection in this study was carried out through in-depth interviews with several expert informants of BAZNAS and BAKAZ and also mustahiq of each institutions. This study shows that there is mustahiq financial inclusion process on empowerment program held by BAZNAS and BAKAZ by the distribution of zakat for consumption and production needs. Financial inclusion happened in zakat institutions are transferring zakat funds, financing mustahiq business within capital loan, and channeling to financial institutions, so that mustahiq can transform gradually to be bankable and have financial access to scale up their business
Do Funerals Funds by Informal Institution Comply with Microtakaful Principles? Achmad Firdaus; Erwita Triana Dewi; Ratna Komalasari
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.3574

Abstract

Research on funeral funds on a homeowner association has never been performed before. Meanwhile, previous studies on the funeral fund in insurance companies, 'rukun kematian,' and mosques are used as a reference. The research aims to analyze whether the funeral funds managed by informal institutions correspond with the micro takaful principle. Method is a descriptive analysis is used by comparing the survey in two groups, namely residential and village areas, of 31 communities spread across Java Island. The research variables developed include calculation, collection method, and amount of funeral fund contribution, alongside the calculation and amount of benefits. Although the funeral funds' variables have not fulfilled the micro takaful principle, there are interesting findings. These include that the calculation of contribution for the two groups, namely the residential and village areas, is performed by mutual agreement through community deliberations. In the village, the collection method is by direct payment from members of the public to the officers, which is different from the residential areas, where it is picked up by the officers. Furthermore, the amount of funding contributions to the community in the villages is around Rp. 3.001 and Rp. 5,000, while the total is over Rp. 10,000 in residential areas. The informal funeral funding scheme (IFFS) has become a mutually beneficial culture of Indonesian society, which fosters strong humanity and brotherhood. This scheme can be formulated in micro-takaful cooperatives to ensure that the benefits trickle down for every member of the community, including Muslims and non-Muslims.
A Measurement Model of Successful Muslim Entrepreneur Efri Syamsul Bahri; Juhary Ali; Mohd Mizan Mohammad Aslam
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.3611

Abstract

Approximately 1.4 billion of the world's population lives on less than USD 1 per day, and since 50% of the poorest people are in Muslim countries, the solution is to increase successful Muslim entrepreneurs. Hence, this study aims to create a conceptual model through a literature review and descriptive-qualitative approach. These were employed to determine the indicators of successful Muslim entrepreneurs and the expected factors required to provide a positive and significant effect. Meanwhile, four factors and indicators, each considered to influence successful Muslim entrepreneurs, were identified. Subsequently, the results obtained were conceptual papers and hypotheses that required testing to ensure correctness. It was also used to produce new constructs validated for the individuals and communities of Muslim entrepreneurs. Therefore, this conceptual model is hoped to motivate new, future research and has also been enhanced as a pioneer that has attempted to construct a model for successful Muslim entrepreneurs. Finally, a conceptual model was created, which is the initial contribution to solving poverty among the Muslim population in the world.
Organizational Strategic Response in Implementing the Indonesian ISFAS 109 on Accounting for Zakat: Case of Amil Zakat Agency in Bali Made Aristia Prayudi; Hafiez Sofyani
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 2 (2021): IJIBEC VOL. 5 NO. 2 DECEMBER 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i2.3641

Abstract

This study addresses an issue of the alternative strategic responses, rather than compliance, to institutional pressure take by a public organization. This study aims to investigate why and how zakat management organizations strategically respond to comply or not to comply with the Indonesian Statement of Financial Accounting Standards of 109 (ISFAS 109) concerning Accounting for Zakat. This study was conducted in National Amil Zakat Agency in Bali, and it applies a case study method with interviews, observation, and document review as data collection techniques. The data were interactively analyzed by applying thematic analysis. The results showed that although a majority of the financial reporting processes could reflect the choice of acquiescence responses (compliance) to the ISFAS 109, other findings revealed the existence of non-compliance responses (compromise-balancing). These non-compliance responses were relating to the context of receiving non-halal funds and the related parties' transactions. It is also found that the existence of this non-compliance behavior can be attributed to the low level of both organizational dependence on its constituents and coercivity of the institutional pressure. This study contributes theoretically by revealing new findings of a significant role of powerful internal actor in shaping the organizational response to institutional pressure. Besides, it have practical implications on policy formulation by the Indonesian Accounting Association as a standard-setter body.
The Intention of Millennial Generation in Paying Zakat through Digital Payments Muhamad Daniyal Al Athar; Mohammad Nur Rianto Al Arif
International Journal of Islamic Business and Economics (IJIBEC) Vol. 5 No. 1 (2021): IJIBEC VOL. 5 NO. 1 JUNE 2021
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.3675

Abstract

The zakat management organization (OPZ) is currently making innovations following technological developments, making it easier to pay zakat through digital payments. One of the groups of people who use digital payments is the millennial generation. The millennial generation is also known as the generation that likes things that are easy and related to technology. This study aims to analyze how the millennial generation intends to pay for zakat through digital payments. The method used in this research is logistic regression. The results showed that the variable trust, perception variable, and convenience variable had a significant influence on the intention of the millennial generation to pay zakat through digital payments, while knowledge and motivation had an insignificant effect. This research result implies that OPZ must make a convenient application for the millennial generation in making zakat payments digitally.

Page 12 of 14 | Total Record : 136

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