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At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam
Published by Institut Agama Islam Negeri Padangsidimpuan
ISSN : 2356492X     EISSN : 25499270     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
FOCUS This journal focused on Islamic Management and Business studies and contemporary developments through the publication of articles by research. SCOPE At-tijaroh specializes in Islamic Management and Business studies and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines
Arjuna Subject : -
Articles 206 Documents
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Shopee Pay Later User Perceptions Of Impulse Buying Behavior Hasibuan, Laila Kalsum; Siregar, Winda Anriani; Harahap, Abdul Aziz
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 2 (2023): DESEMBER 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i2.8839

Abstract

The purpose of this study is to see the influence of perceived convenience, perceived benefits, and perceived risk on impulsive buying behavior among students at the Faculty of Economics and Islamic Business, UIN Syekh Ali Hasan Ahmad Addary Padangsidempuan. This study uses a quantitative approach. The results of this research are that simultaneously, convenience, benefits, and risks have a significant effect on impulsive buying behavior. Partially, convenience has a positive and insignificant effect on impulsive buying behavior. Partially, benefits do not have a significant effect on impulsive buying behavior. Partially, risk has a positive and significant effect on impulsive buying behavior.
Blockchain In Islamic Finance: A Review Using Bibliometric Approach Matondang, Desy Mayasari; Simanjuntak, Windi Wahyuni; Siregar, Deni Afnita; Siregar, Budi Gautama; Rusydiana, Aam Slamet
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 10, No 1 (2024): JUNI 2024
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v10i1.13266

Abstract

This study reviews research on the theme of blockhain in Islamic finance with leading journals. This study uses bibliometric analysis of 161 selected articles related to blockchain in Islamic finance published by national and international journals derived from the dimension database. The entire sample of journal publications has been published in eight years from 2017 to 2024. There are 12 authors with research results dominated by the United States and Malaysia, followed by Qatar. Then data processing is carried out by analysing using the VosViewer application which aims to determine the bibliometric map of blockhain research development in Islamic finance in the world. Furthermore, based on bibliometric keyword mapping, there are 3 clusters that can become research paths with topics related to blockhain in Islamic finance. Furthermore, the emergence of blockhain in Islamic finance is expected to provide significant improvements in transparency and accountability in the Islamic financial sector. The implications include the potential to strengthen public trust and efficiency in Islamic financial management, while facing challenges in sharia compliance and technological adaptation.
Does Financial Performance Determine A Going Concern Audit Opinion? An Empirical Study In Agriculture Industry Rahmatullah, Nur; Syarif, Ahmad; Junaidi, Muhammad Ali
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 10, No 1 (2024): JUNI 2024
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v10i1.11714

Abstract

Global economic uncertainty due to the US-China Trade War and the emergence of the COVID-19 pandemic has made many companies unable to maintain their business continuity. It raises concerns from investors, who believe the target company cannot provide optimal returns on their invested funds. As a result, investors tend to withdraw the funds that have been invested so that they do not experience unexpected losses. Therefore, researchers are interested in analyzing how much financial performance can influence the auditor in giving a going concern audit opinion. This study uses a quantitative approach, and the data is from the agriculture sub-sector companies listed on the Indonesia Sharia Stock Index. The sampling technique in this study used purposive sampling, resulting in 30 samples being analyzed using logistic regression. The study results prove that the solvency and profitability ratios influence the auditor in giving a Going concern audit opinion. Activity ratio does not influence the auditor in giving a Going concern audit opinion.
How To Enhance Firm Value In The Jakarta Islamic Index (Jii) Through Profitability, Csr And Gcg Pasaribu, Nona Soraya; Rasyid, Arbanur; Rukiah, Rukiah; Muzamil, Sanupal; Nasirin, Wanda Khairun; Pane, Mujahidun Hapisni
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 2 (2023): DESEMBER 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i2.8187

Abstract

The company's profitability will reflect the company's financial performance. Good financial performance can increase the value of the company, which will be reflected in the market price of its shares and increase the prosperity of shareholders (stakeholders). Profitability is also a factor that makes management free and flexible in disclosing corporate social responsibility to shareholders. Thus, the higher the level of company profitability, the greater the disclosure of information. So, this study intends to see how profitability affects firm value and whether corporate social responsibility and good corporate governance effectively moderate profitability's effect on manufacturing companies’ value in the Jakarta Islamic Index (JII). Therefore, this study is important and serves as material for investors and potential investors to consider and reference in selecting companies. Various theories support this study, as the grand theory is the agency theory and the signaling theory. The middle theory of this research is contract theory, and the applied theory is firm value theory. This theory is to measure the company's selling value or growth value for shareholders, the company's value, which will be reflected in the market price of its shares. This research was conducted using a quantitative method, which will be carried out in 2021 at a manufacturing company registered on the Jakarta Islamic Index (JII). The sampling technique used was purposive sampling, with twenty-four companies listed on the Jakarta Islamic Index (JII). Considering that the model in this study is a causality model for several manufacturing companies, to test the hypothesis, cross-sectional data is used with the structural equation modeling (SEM) approach using the partial least squares program (PLS 4.0). The results of the profitability direct effect test do not directly affect firm value; the direct effect test results of CSR moderation do not directly affect firm value; and so do the GCG direct effect test results, which do not affect firm value.
Islamic Moral Economy And Corporate Social Responsibility: Reframing Business Ethics In Muslim Enterprises Sumpena, Mochamad
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.15606

Abstract

This study examines how Islamic Moral Economy (IME) influences Corporate Social Responsibility (CSR) in Muslim companies by embedding moral and ethical values into core business responsibilities. Grounded in IME and maqasid al-shariah, and informed by comparisons with conventional CSR models such as Carroll’s CSR Pyramid and stakeholder theory, the study addresses limited attention to Islamic ethical foundations in mainstream CSR literature. Using a qualitative multiple-case study approach, it analyzes two Indonesian Muslim companies from different sectors: Bank Muamalat Indonesia in Islamic banking and Semen Indonesia in manufacturing. Data were gathered through semi-structured, in-depth interviews with managers and CSR practitioners, supported by analysis of corporate CSR documents. Thematic analysis was applied through inductive coding, theme development, and cross-case comparison. Findings reveal that IME-based CSR goes beyond philanthropic or reputational motives by prioritizing justice (‘adl), balance (mizan), and social welfare (maslahah) as core business objectives. However, tensions between commitments and profitability persist.
Bankruptcy Analysis Of Pt Sri Rejeki Isman Tbk (Using The Springate, Zmijewski, And Grover Method) Putri, Mia Aulia; Riyanto, Didik; Ningrum, Listya
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.17345

Abstract

The insolvency of Sritex has emerged as a significant issue, evident from the progressive decline in financial performance over recent years. Governments, investors, and scholars require early detection tools to recognize such risks in the future. This research aims to examine the bankruptcy status of PT Sri Rejeki Isman Tbk (Sritex), which was officially declared bankrupt in 2024, having previously been recognized as one of Indonesia's leading textile companies. This study employs a quantitative methodology and utilizes financial ratio analysis through three prediction models: Springate, Zmijewski, and Grover. The data used are secondary data obtained from Sritex's annual financial statements for the period 2017–2023. All three models indicate that Sritex experienced financial difficulties prior to its formal bankruptcy declaration. The Zmijewski model was the first to detect a decline in financial condition, followed by the Springate and Grover models. This research demonstrates that bankruptcy prediction models are valuable tools for the early identification of insolvency in publicly traded enterprises.
The Effect Of Perceived Value And Price On Repurchase Intention With Brand Trust As A Mediating Variable From An Islamic Business Perspective fadil, ahmad; Zuliansyah, Ahmad; Utamie, Zathu Restie
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.16929

Abstract

The fast-food industry in Indonesia has exhibited substantial growth, driven by increasingly dynamic lifestyles and the demand for expedient, practical, and cost-effective meals. Amid escalating market competition, business stakeholders are compelled to generate added value and employ effective marketing strategies to sustain consumer loyalty. This study aims to analyze the influence of perceived value and price on repurchase intention among consumers of Mie Gacoan, a fast-food establishment in Bandar Lampung, with brand trust serving as a mediating variable. This research adopts a quantitative methodology grounded in the Theory of Planned Behavior, which posits that consumer behavior is shaped by perceptions, attitudes, and trust in a brand. Data were collected via questionnaires administered to a sample of 100 respondents and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings demonstrate that perceived value has a significant positive impact on repurchase intention but a negative impact on brand trust. Conversely, price has a significant negative impact on repurchase intention, with no significant effect on brand trust. Additionally, brand trust exhibits a strong influence on repurchase intention and mediates the relationship between perceived value and repurchase intention; however, it does not mediate the relationship between price and repurchase intention. These insights underscore the importance of building brand trust as a pivotal factor in fostering consumer loyalty, alongside the consideration of perceived value and pricing strategies in marketing policy formulation. The model's Goodness of Fit (GoF) value of 0.464 indicates a robust model performance in explaining the variable of repurchase intention.
Exploring Digital Transformation And Entrepreneurial Empowerment As Drivers Of Entrepreneurial Intention In The Halal Industry Cahyani, Utari Evy; Harahap, Choirunnisa Tri Ana; Nasution, Fitri Yani Lusi Yanti
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 2 (2023): DESEMBER 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i2.19051

Abstract

This study investigates how digital transformation and entrepreneurial empowerment drive entrepreneurial intention within the halal industry. While research on Muslim youth entrepreneurship has grown, evidence on how digital transformation boosts empowerment and intention in a Sharia-compliant context is limited. The study develops an integrated model combining the TOE framework and TPB to examine the determinants of entrepreneurial intention. Data from 186 Muslim students and young entrepreneurs across Indonesian universities were analyzed using SEM-PLS. Results show digital transformation enhances entrepreneurial empowerment by improving perceived behavioral control, technological readiness, and innovation. Empowerment mediates the effect of digital transformation on entrepreneurial intention, emphasizing digital capabilities' strategic role. The study offers an integrated model linking digital transformation with behavioral and organizational factors, with implications for policymakers and educators to foster digital literacy, ethical innovation, and sustainable halal entrepreneurship.
Social And Cultural Context Analysis Of Taxpayer Compliance Behavior Of Msme Actors Riyanto, Didik; Rasyid, Aliy; Juliyanti, Agnia
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.17346

Abstract

This study aims to analyze the extent to which social and cultural contexts influence the tax compliance behavior of Micro, Small, and Medium Enterprises (MSMEs) in Rengasdengklok District. The research is motivated by national survey findings indicating low tax contributions from the MSME sector, often associated with limited awareness and understanding of tax obligations despite various government incentives and simplified services. This research employed a quantitative approach using primary data collected through structured questionnaires distributed to MSMEs operating in Rengasdengklok District. The sample was selected using purposive sampling based on the study's relevant criteria. Data analysis included classical assumption tests and multiple regression analysis to assess the effects of the social and cultural context variables on tax compliance. The results indicate that the social context, measured by descriptive, subjective, deferral, and personal norms, positively influences tax compliance among MSMEs. Likewise, cultural context variables also demonstrate a positive and significant impact on MSME tax compliance in the studied area. This study provides empirical evidence on how social norms and cultural characteristics shape tax compliance behavior within local MSME communities. The findings enrich the behavioral tax compliance literature in the Indonesian context and offer practical insights for policymakers to design more culturally aligned approaches to improve MSME tax compliance.
Analysis Of Financial Improvement Of Coastal Communities Through The Business Of Processing Rebon Shrimp Into Terasi Nasution, Zena Aini; Harahap, Isnaini; Marliyah, Marliyah
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.17800

Abstract

This study examines how processing rebon shrimp into shrimp paste can enhance the financial stability of coastal communities in Kualuh Leidong District, North Sumatra. The motivation stems from the low economic conditions of local fishermen and their vulnerability to catch fluctuations, despite the region’s potential for high-value marine product processing. Using a descriptive qualitative approach, data was gathered through interviews, observations, and documentation at several shrimp paste producers in Tanjung Leidong Village. Findings indicate that turning rebon shrimp into paste significantly boosts household income, helps meet basic needs, enables savings or business investment, broadens market reach, and encourages community participation in MSME activities. Field data shows income improvements; for instance, Meichen's earnings increased from IDR 36-84 million in 2023 to IDR 60-120 million in 2024. Furthermore, Tanjung Leidong's shrimp paste products are well known and marketed at the North Sumatra Fair (PRSU). Nonetheless, challenges persist, including limited capital, basic technology, and inadequate financial record-keeping systems. In conclusion, shrimp paste processing in Kualuh Leidong has strong potential to foster sustainable local economic growth, especially if supported by government and stakeholders through entrepreneurship training, capital access, and digital marketing development.

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