cover
Contact Name
Popon Srisusilawati
Contact Email
amwaluna@unisba.ac.id
Phone
+6281323262669
Journal Mail Official
amwaluna@unisba.ac.id
Editorial Address
jl. Tamansari no 24-26 Bandung 40116
Location
Kota bandung,
Jawa barat
INDONESIA
Amwaluna Jurnal Ekonomi dan Keuangan Syariah
ISSN : 25408399     EISSN : 25408402     DOI : https://doi.org/10.29313/amwaluna
Core Subject : Economy,
Amwaluna Jurnal Ekonomi dan Keuangan Syariah is an academic journal focus on syariah economic studies with scopes are Islamic banking, Syariah Financial, economic, accounting, finance, Muamalah, Economy during the covid19 pandemic and Economic Islam.
Articles 157 Documents
Amil Zakat Operational Fund In Indonesia Ridwan, Achmad; Athoillah, Mohamad Anton; Jubaedah, Dedah; Maricar, Hudzaifah Muhammad
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.10915

Abstract

This article aims to identify the use of amil rights funds obtained from the results of collecting zakat for one year to interpret QS. at-Taubah (9): 60 and related hadiths, further linked to KMA No. 606 of 2020 and MUI Fatwa No. 8 of 2011. Researchers used qualitative research methods with a normative juridical approach. Researchers used observation and literature study techniques on several interpretation books and hadiths at the data collection stage. They were then analyzed using interactive analysis models in data reduction, data presentation, and inference and verification. This research concluded that the maximum of amil zakat's rights is one-eighth of the set fund for one year, like the opinions of Mujahid and Syafi'i, then adopted into KMA No. 606 of 2020. As for the MUI Fatwa number 8 of 2011, according to the researcher, it is an ijtihad effort to overcome casualty in several locations managing amil zakat funds
Waqf Crowdfunding Model in Post-Pandemic Economic Improvement According to Islamic Sharia and National Law Sulistiani, Siska Lis; Fawzi, Ramdan; Nurrachmi, Intan
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.10130

Abstract

Technological developments make waqf able to be developed in terms of socialization, fundraising, and management in an effort to improve the economy after the COVID-19 pandemic. This study aims to identify and analyze the waqf crowdfunding model for post-pandemic economic improvement according to Islamic law and national law. This research is qualitative with a normative juridical approach, using types and sources of legal data including primary legal sources, Law No. 41 of 2004 concerning Waqf, PP No. 42 of 2006, and other regulations. In terms of Islamic sharia, namely the Al-Quran, Al-hadith, fatwas, and the opinions of related scholars, Secondary legal sources are journals, proceedings, theses, dissertations, and books, while tertiary legal sources are interviews with crowdfunding managers and nadzhir waqf. Then the data is collected through library research and then analyzed to see the synchronization stage and conformity with legal norms and principles through descriptive analysis.
Consumer Perceptions Of Service Quality And Prices Of MSMEs Delivery Services Athar, Handry Sudiartha; Faerrosa, Lady; Sutanto, Himawan
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.11171

Abstract

Consumer perception is very important for business. This study aims to explore consumer perceptions of service quality and prices for MSMEs delivery services. Ten informants in this study are consumers who have used the services. The data analysis carried out is by reducing the results of interviews that are considered relevant, displaying data in the form of data groups that show the dimensions of perception, and drawing conclusions after careful analysis. The results show that consumer perceptions of the quality of MSMEs delivery services are mostly positive. However, in terms of responsiveness, the response time is currently still considered too slow so that it often causes consumer dissatisfaction. This is certainly seen as a weakness for MSMEs and needs to be solved in order to stay in business. This study also found that the use of uniforms by MSME delivery services is also important for consumers. Thus, this can begin to be made a priority by MSMEs to build a positive consumer perception of MSMEs. Meanwhile, the perception of consumers towards the price set by MSMEs is in accordance with consumer purchasing power and the quality of services. Therefore, it is concluded that it is in accordance with the Islamic economy. The results can be used as a reference by MSMEs and large-scale businesses, not only at the location of this study, but also in other regions in evaluating business strategies and developing innovative delivery services that suit consumer needs.
Implementation Of Flexible Work Arrangements To Performance in The Islamic Perspective For Accounts Representative Fahlepi, Rozi; Baga, Lukman Mohammad; Affandi, M Joko
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.10586

Abstract

The COVID-19 pandemic has limited many economic activities and has had a tremendous impact on the economic performance of countries in the world. The purpose of this study was to analyze the effect of WFH on the work environment, work motivation, job satisfaction, and employee performance as well as the relationship between work environment and work motivation on job satisfaction and employee performance. This research was conducted on 145 respondents on Account Representative (AR) in the Tax Service Office (KPP) in the Regional Office of DJP West Java III. The research time is planned to be carried out in December 2021–January 2022. This research uses descriptive research method and data processing is done by SEM PLS. The results showed that WFH had a positive effect on performance either directly or through mediation of the work environment, work motivation and job satisfaction. WFH has a positive effect on the work environment, work motivation, job satisfaction and employee performance. The conclusion of this study is that the construct of employee performance can be explained by the variables of job satisfaction, performance, work environment and work motivation
BPRS Performance Evaluation Using Importance-Performance Analysis (IPA) Hidayat, Yayat Rahmat; Ibrahim, Mohammad Andri; Srisusilawati, Popon; Eprianti, Nanik; Wijayanti, Intan manggala
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.11232

Abstract

BPRS (Bank Pembiayaan Rakyat Syariah) is a bank that conducts its business activities based on Sharia procedures. However, its assets and financing are still relatively small compared to commercial banks. One of the reasons for this is that BPRS is limited in providing services for payment transactions. Therefore, it is important to evaluate the performance and customer satisfaction levels of BPRS. This study aims to measure the efficiency of BPRS performance using the Importance Performance Analysis (IPA) method. The research was conducted at PT. BPRS Bhakti Sumekar, a BPRS owned by the Regency Government of Sumenep. The results of this measurement can be used to evaluate the performance of BPRS Bhakti Sumekar in facing challenges and opportunities as well as for policy making considering its huge impact on the community. The results showed an average Conformity Level (TKi) of 99.57%, indicating that the performance of each attribute has met customer expectations but still requires improvement. The Customer Satisfaction Index (CSI) value resulting from this study was 75.45%, indicating that customer satisfaction with BPRS Bhakti Sumekar as a whole can be considered as satisfied. This customer satisfaction is based on the CSI interpretation table, which shows that the value obtained in this study falls in the range of 66% - 80.99%. This suggests that the performance of BPRS Bhakti Sumekar has almost reached customer expectations, leading to a high level of customer satisfaction.
Halal Tourism Village Potential Through Asset Based Community Development Rachmiatie, Atie; Setiawan, Ferry; Yuningsih, Ani; Suja’i, Imam Sukwatus
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.11068

Abstract

Village tourism" and "halal tourism" are two concepts that are currently become the priority of government programs and the center of global attention. Combining these two concepts is not easy. With the Asset Based Community Development (ABCD) approach, this study aims to map the potential of Dayeuh Kolot Village, Subang Regency as an asset in implementing and developing halal tourism. This research uses descriptive qualitative methods, with interview and FGD data collection techniques. The focuses of this research are: first, to map the recognition and knowledge of the concept of halal tourism from the stakeholders.  Second, to identify tourist destinations as resources owned village. The results showed that the village’s potencies for supporting tourism had been identified, utilized, and initiated by authority of village leaders. The Village also has a fairly high potential of natural resource, but it has not meet the requirements of halal tourism industry standards. The village leaders, tourism actors and community groups are familiar and understand the concept of Halal Tourism Village, but were not ready to implement it. Socialization, collaboration, and appropriate regulations are still needed for Pentahelix stakeholders in rural areas for the development of halal tourism villages. As an implication of this research, it is necessary to strengthen the religious aspect, i.e., increased the understanding of Islamic law of the "halalness" of tourism products and services that are tangible, as well as intangible aspects of tourism such as cleanliness, honesty, tolerance and physical and psychological health.
Determinants of Consumer Decisions to Adopt Islamic Banking Services in Indonesia Sudarsono, Heri; Afandi, Akhsyim; Perdana, Andika Ridha Ayu
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.8214

Abstract

This study examines the influence of attitudes, subjective norms, perceived behavior control, and religiosity on consumer intention to adopt Islamic bank services. This study used 550 respondents from 26 provinces in Indonesia. The study develops a structural equation model (SEM) to achieve its purpose. The results show that attitudes, subjective norms, and perceptions of behavioral control affect people's interest in adopting Islamic banking services. Likewise, awareness, uncertainty, suitability, and relative advantage, affect the intention of the consumer to adopt Islamic banks' services. In contrast, religiosity does not affect community interest in adopting Islamic bank services. Further, normative beliefs affect subjective norms and self-efficacy, whereas facility conditions affect perceived behavior control of consumers' intention to adopt Islamic banking services. Attitudes, subjective norms, and perceived behavior control influence consumers' intention to adopt Islamic banking services. Accordingly, Islamic banks need to improve services to the public. Also, Islamic banks need to increase their understanding of religious religiosity to foster interest in adopting Islamic bank services
Islamic Banking Literature Review. Is Islamic Banking in Accordance with Sharia Principles? Harsono, Mugi; Atina, Vivin Zulfa
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.11023

Abstract

The purpose of this study is to explore the meaning and issues of Islamic banking between 2012 and 2022. Data acquisition based on Scopus and Google Scholar databases using systematic literature reviews (SLR). We identified the need for SLR in Islamic Banking publications. The purpose of this study is to overcome differences in viewpoints in the context of Islamic banking to provide a clear classification view of the resulting research articles. This article highlights the current collaboration between the authors, to identify gaps in the review of Islamic banking literature. This research is a descriptive qualitative research by explaining the meaning and issues of previous research based on the similarity of titles and related differences to find results that are more relevant to the current condition of Islamic banking. The result of the study found that researchers generally define Islamic banks as banks based on sharia principles that promote mutual prosperity and optimal social achievement.
KEEPING HALAL SUBSTANCE IN THE MIDDLE OF COMPETITION OF HALAL INVESTIGATION INSTITUTIONS AND SELF DECLARE PATHWAY IN INDONESIA Moch. Khoirul Anwar; A'rasy Fahrullah; Moh. Farih Fahmi; Ahmad Ajib Ridlwan
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v6i2.11715

Abstract

Halal and haram is a matter of principle in Islamic teachings, because it is not just ta'aqquli but also ta'abbudi. On the other hand, the emergence of many Halal Inspection Agencies (LPH) allows competition to arise between them by providing the best service for business actors. In addition, the Government is also highly promoting halal certification through the self-declare route. If you are not careful, then this can threaten the halal substance. This paper is included in the category of conceptual or library research ( Library Research ) whose research focus will be directed at various literatures that discuss halal substances and policies regarding halal inspection. Furthermore, the data was analyzed using Content Analysis in framework identify characteristics Specific message or data that has been collected. Result of study This show that in order to maintain halal substance, Halal Inspection Agency and Halal Assistance should not only be profit oriented but also oriented towards protecting Muslim consumers. Second, the Ministry of Religion of the Republic of Indonesia must play an active role in regulating and providing guidance to the Halal Inspection Agency and Halal Companion. Third, Halal Auditor and Halal Companion as representatives of the clergy must uphold honesty and be free of conflicts of interest. Fourth, among members of the MUI fatwa commission that determines product halalness, there must be someone who understands food technology or the like.
Strategy for Strengthening Business Incubators to Form an Entrepreneurial Spirit in Islamic University Siregar, Dahrul; Yuslem, Nawir; Nawawi, Zuhrinal M
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.12062

Abstract

The purpose of this study is to analyze the strategy in Strengthening Business Incubators to Form an Entrepreneurial Spirit in Islamic Higher Education. This study uses the Analytic Network Process method and the help of Super decision software. The results of the study show that the obstacles encountered in the Business Incubator Strengthening Strategy as forming an entrepreneurial spirit in Islamic Universities in North Sumatra can be divided into two, namely internal and external problems. Internal problems come from regulations, lecturers, digitization and infrastructure, while external problems come from network partners, environment and funding. Based on the results of the research that has been done, regulatory issues are a top priority in the Business Incubator Strengthening Strategy to Form an Entrepreneurial Spirit in Islamic Higher Education in North Sumatra with a score of 0.298.