Ihtiyath : Jurnal Manajemen Keuangan Syariah
Ihtiyath : Jurnal Manajemen Keuangan Syariah was published by the Faculty of Economics and Islamic Business IAIN Langsa which aims to disseminate research results and ideas of academics and practitioners in the field of Islamic finance management. The topics in Ihtiyath Journal include sharia financial management, sharia marketing, sharia retail management, human resource management, operational management, strategy management, international business, small and medium scale businesses, entrepreneurship, and sharia tourism management and other themes that related to sharia financial management. Ihtiyath Journal is published since 2017 with a publishing period of 2 (two) times a year, namely September and Desember. And since 2021 Published Twice a year (June and December).
Articles
225 Documents
<![CDATA[Analisis Pengaruh Perkembangan Teknologi dan Pengetahuan Investasi Terhadap Minat Generasi Millenial Untuk Investasi di Pasar Modal ]]>
<![CDATA[Jihan Fiqriyani]]>;
<![CDATA[Darlia]]>;
<![CDATA[Ahmad Faqihuddin]]>;
<![CDATA[Tri Wahyu Nopriyanto]]>;
<![CDATA[Heni Noviarita]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 2 (2024): Vol. 8 No.2 Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v8i2.4102
<![CDATA[Abstract This research aims to test and analyze the influence of independent variables of Technological Development and Investment Knowledge on dependent variables of Investment Interest in millennials who invest in the capital market in the city of Bandar Lampung. Methods used in research with questionnaires. The sample from this study amounted to 42 respondents. The statistical test was conducted using PLS-based Structurel Equation Modelling. The validity test uses the loading factor value, while the reliability test uses Cronbach's alpha value, composite reliability and Average Variance Extracted (AVE). All hypotheses proposed are supported and significant. The conclusion of this study is that not all variables have proven to have a positive and significant effect on millennial investment interest in the capital market in Bandar Lampung. Keywords: technological development, investment knowledge, investment interests Abstract Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel independen Perkembangan Teknologi dan Pengetahuan Investasi terhadap variabel dependen Minat Investasi pada generasi millenial yang melakukan investasi pada pasar modal di kota Bandar Lampung. Metode yang digunakan dalam penelitian dengan kuesioner. Sampel dari penelitian ini berjumlah 42 responden. Uji statistic dilakukan dengan menggunakan Structurel Equation Modelling berbasis PLS. Uji validitas menggunakan nilai faktor loading, sedangkan uji realibilitas menggunakan nilai Cronbach’s alpha, reliabilitas komposit dan Average Variance Extracted (AVE). Semua hipotesis yang diajukan terdukung dan signifikan. Kesimpulan dari penelitian ini adalah bahwa tidak seluruh variabel terbukti berpengaruh positif dan signifikan terhadap minat investasi generasi millenial di pasar modal di Bandar Lampung. Keywords: perkembangan teknologi, pengetahuan investasi, minat investasi]]>
<![CDATA[Eksplorasi Potensi Pengembangan Sektor Keuangan Syariah dalam Meningkatkan Inklusi Keuangan di Padangsidimpuan ]]>
<![CDATA[Alfadri, Ferri Alfadri]]>;
<![CDATA[Nasution, Sahara Bulan]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 2 (2024): Vol. 8 No.2 Desember 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v8i2.10118
<![CDATA[This research aims to examine the potential for developing the sharia financial sector in increasing financial inclusion in Padangsidimpuan City. The Analytic Hierarchy Process (AHP) approach was used with data obtained through surveys and in-depth interviews. The research results show that the main obstacles are limited infrastructure, low human resource competency, and the dominance of the conventional financial sector. The proposed solutions include sharia financial education, technology development, and collaboration with small businesses. This research emphasizes the importance of regulation, technological innovation, and community involvement in expanding access to sharia finance. Future research is recommended to compare the effectiveness of policies in various regions and examine the long-term impact of Islamic financial technology.]]>
<![CDATA[Analisis Perilaku Investor dalam Pasar Saham: Pendekatan Islam untuk Meningkatkan Stabilitas Keuangan ]]>
<![CDATA[Suryani, Dewi]]>;
<![CDATA[Umuri, Khairil]]>;
<![CDATA[Sartiyah]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 9 No 1 (2025): Ihtiyath : Jurnal Manajemen Keuangan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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<![CDATA[This study explores the impact of investor behavior on stock market stability through the lens of Islamic principles, emphasizing justice and transparency. Employing a systematic literature review approach, the research analyzes 200 relevant articles from 2019–2023 to investigate the relationship between investor behaviors—such as speculation and gharar (uncertainty)—and market volatility. The data were derived from a comprehensive scholarly literature review, including academic journals, articles, books, and research reports. By synthesizing relevant sources, the study offers an in-depth understanding of investor behavior and the implications of Islamic perspectives on stock market stability. The findings reveal that behaviors aligned with Shariah principles, including avoiding speculation and reinforcing transparency, contribute significantly to enhancing stock market stability. Moreover, the study underscores the importance of implementing Shariah-based regulations and promoting Islamic financial literacy to support ethical investment practices. The practical implications of this research include recommendations for regulators to integrate Shariah ethical standards into market policies and encourage market participants to adopt fundamental analysis consistent with Shariah principles. Finally, the study opens avenues for future research to explore empirical applications in specific stock markets and their impact on sustainable economic policies.]]>
<![CDATA[Pengaruh Biaya Produksi Terhadap Harga Jual Pada Usaha Kecil Sovina Naudin Konveksi Di Pasar Aur Kuning Kota Bukittinggi ]]>
<![CDATA[Azizah, Nur]]>;
<![CDATA[Elvira, Rini]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 9 No 1 (2025): Ihtiyath : Jurnal Manajemen Keuangan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v9i1.11294
<![CDATA[The Muslim fashion industry in Indonesia is experiencing rapid growth along with rising consumer demand and the emergence of small businesses in the garment industry. However, pricing for small businesses is often hampered by a lack of information about the actual production cost structure. The purpose of this research is to determine the effect of production costs on selling prices at the small company Sovina Naudin Konveksi in Aur Kuning Market, Bukittinggi. The method used is an associative quantitative methodology, where primary data is obtained through interviews, observation, and documentation, while secondary data is obtained from the business's financial records. This research data consists of 35 data sets sourced from production cost and selling price bookkeeping for the period January 2022 to November 2024. The testing methods used include data normality, linearity and homogeneity tests, simple linear regression tests, t-tests, and adjusted R-Squared tests. The results indicate that production costs influence 22.9 percent of selling prices, while 77.1 percent is influenced by other unspecified factors. The implications of this research are the importance of implementing a structured and accurate cost recording system at Sovina Naudin Konveksi so that selling prices can be set rationally, avoiding the risk of loss and increasing competitiveness, as well as contributing to the literature on cost accounting and pricing strategies in the Muslim fashion sector of MSMEs in traditional markets.]]>
<![CDATA[Islamic Fintech and Digital Banking Adoption: A Systematic Review of Established Models of Fintech Adoption and Their Influence on Sharia Financial Inclusion and Performance ]]>
<![CDATA[Sari, Nurma]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 9 No 1 (2025): Ihtiyath : Jurnal Manajemen Keuangan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v9i2.11684
<![CDATA[Islamic fintech and digital banking have become important catalysts in realising shariah-compliant financial inclusion. This study aims to systematically synthesise the use of technology behaviour theories - namely Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), and Theory of Planned Behaviour (TPB) in explaining the adoption of Islamic fintech services and its influence on financial inclusion and financial performance of Muslim individuals or businesses. Using the Systematic Literature Review (SLR) approach based on PRISMA 2020 protocol, 568 articles were identified from Google Scholar (spanning 2020-2025). After screening and eligibility assessment, 20 verified articles were included in the thematic synthesis. Results show that perceived usefulness, trust, and religiosity are the dominant determinants in TAM and TPB models, while performance expectancy and facilitating conditions appear mostly in UTAUT. Financial inclusion is a significant mediating variable in bridging the relationship between adoption intention and improved financial performance, especially in the MSME sector. This study also identified important gaps, such as the limited number of longitudinal studies, the lack of integration of maqashid sharia as an outcome indicator, and the absence of a cross-theoretical synthesis model that considers spiritual-financial alignment. This study recommends the development of a framework to integrate]]>
<![CDATA[Pemodelan Nilai Tukar Rupiah Terhadap Dolar: Implikasi Praktis Melalui Pendekatan Regresi Linear Dan Nonlinear ]]>
<![CDATA[Safwandi]]>;
<![CDATA[M. Yahya]]>;
<![CDATA[Muhammad Riza]]>;
<![CDATA[Muhammad Dayyan]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 9 No 1 (2025): Ihtiyath : Jurnal Manajemen Keuangan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v9i1.12426
<![CDATA[Penelitian ini mengkaji tren nilai tukar Rupiah terhadap Dolar Amerika Serikat (IDR/USD) dengan tujuan memodelkan pola jangka menengah secara efektif menggunakan model regresi linier dan nonlinier. Nilai tukar menunjukkan volatilitas jangka pendek yang signifikan, yang menjadi tantangan utama dalam pemodelan, sehingga diperlukan pendekatan yang mampu menangkap tren mendasar di luar fluktuasi sementara. Metode penelitian mencakup analisis tren nilai tukar menggunakan regresi linier dan nonlinier, pengujian signifikansi koefisien regresi, serta evaluasi kemampuan model dalam menjelaskan variasi data yang diamati dan memproyeksikan tren jangka menengah. Hasil analisis menunjukkan bahwa model regresi kuadratik berhasil menjelaskan sekitar 70,9% variasi nilai tukar, dengan koefisien kuadrat yang signifikan secara statistik, menandakan percepatan dalam tren kenaikan Rupiah terhadap Dolar selama periode pengamatan. Temuan ini menegaskan efektivitas model kuadratik untuk memproyeksikan tren jangka menengah, meskipun model ini memiliki keterbatasan dalam menangani volatilitas jangka pendek. Implikasi dari penelitian ini sangat relevan bagi perumusan kebijakan moneter dan pengelolaan risiko valuta asing, khususnya dalam merancang strategi stabilisasi nilai tukar yang lebih adaptif terhadap dinamika pasar. Selain itu, studi ini merekomendasikan pengembangan model komplementer untuk meningkatkan akurasi prediksi volatilitas jangka pendek, sehingga memungkinkan perencanaan kebijakan dan strategi manajemen risiko yang lebih responsif dan berbasis data empiris.]]>
<![CDATA[PENYELESAIAN PEMBIAYAAN BERMASALAH PADA PEMBIAYAAN MURABAHAH DI BANK ACEH SYARIAH TAKENGON ]]>
<![CDATA[Syaripuddin, Syaripuddin]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 4 No 1 (2020): Vol 4 No 1 September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v4i1.1402
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana penyelesaian pembiayaan bermasalah pada pembiayaan murabahah di bank aceh syariah takengon. Dalam penelitian ini penulis menggunakan data primer dan sekunder hasil wawancara yang dilakukan dengan pihak bank yang berkaitan dengan pembiayaan. Tujuan dari pada penelitian ini (1) untuk mengetahui bagaimana cara penyelesaian pembiayaan bermasalah pada pembiayaan murabahah pada bank aceh syariah (2) untuk mengetahui apa yang dilakukan pihak bank bagi nasabah yang tidak mampu membayar angsuran. Jenis penelitian ini adalah deskriptif kualitatif, dengan teknik pengumpulan data menggunakan wawancara, dokumentasi dan observasi. Informan pada penelitian ini adalah pegawai dan nasabah bank aceh syariah takengon. Adapun hasil dari pada penelitian ini adalah cara untuk menyelesaiakan pembiayaan bermasalah atau untuk penyelamat terhadap pembiayaan bermasalah yaitu dengan cara, yang pertama dengan cara Rescheduling suatu tindakan yang diambil cara memperpanjang jangka waktu pembiayaan nasabah, dimana nasabah diberikan keringanan oleh pihak bank agar dapat melunasi kewajibannya. Yang kedua dengan cara Reconditioning Merupakan upaya lembaga keuangan dalam menyelamatkan pembiayaan dengan mengubah seluruh atau sebagai perjanjian yang telah dibuat oleh lembaga keuangan dangan nasabah, karena nasabah tidak mampu lagi membayar angsurannya. Dan yang terakhir yaitu Penyitaan Jaminan Penyitaan jaminan ini merupakan jalan terakhir bagi pihak bank untuk menyelasaikan pembiayaan bermasalah apabila nasabah benar-benar tidak mempunya iktikad baik dalam melunasi kewajibannya atau memang nasabah tidak mampu lagi membayar semua hutang-hutangnya kepada pihak bank.]]>
<![CDATA[TINJAUAN EKONOMI ISLAM TERHADAP PERILAKU KONSUMEN DALAM JUAL BELI EMAS ]]>
<![CDATA[Rahmawati, Rahmawati]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 4 No 1 (2020): Vol 4 No 1 September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v4i1.1741
<![CDATA[Tujuan penelitian yaitu untuk mengetahui Perilaku Konsumen dalam Jual beli emas di Toko Emas Pasar Los Kota Lhokseumawe dan mengetahui tinjauan ekonomi Islam terhadap perilaku konsumen. Penelitian ini adalah penelitian penelitian kualitatif deskriptif. Hasil penelitiannya bahwa perilaku konsumen itu dilakukan karena ingin berinvestasi, memenuhi kebutuhan dan juga ingin digunakan disaat acara penting seperti lebaran atau pernikahan yang berniat untuk memperlihatkan kemampuannya akan kemakmuran yang dimilikinya. Sehingga prilaku konsumen yang terjadi yaitu sering gonta ganti perhiasan tanpa mengingat akan harga emas ataupun kerugian dan keuntungan sehingga pembelian dilakukan secara berlebihan. Tinjauan ekonomi Islam terhadap perilaku konsumen dalam jual beli emas tidak sesuai dengan ekonomi Islam karena sifat berlebihan dan memamerkan sangat dilarang dalam Islam karena tidak dapat memberikan maslahah kepada setiap orang namun memberikan aspek kecemburuan sosial, namun jika perilaku untuk berinvestasi dan memenuhi kebutuhan maka didalam ekonomi Islam itu dibolehkan.]]>
<![CDATA[OPTIMILIZATION OF LOCALLY-GENERATED REVENUE OF ACEH TIMUR THROUGH SHARIA TOURISM DEVELOPMENT ]]>
<![CDATA[Astina, Chahayu]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 4 No 1 (2020): Vol 4 No 1 September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v4i1.1796
<![CDATA[Province of Aceh has special autonomy rights accordance with Law Number 18 of 2001 with Islamic Shariah being the material written in the form of Qanun (set of syariah regional regulations) first. One of the objectives to be achieved in the implementation of regional autonomy is to bring regional independence. To achieve regional independence, increasing Locally-Generated Revenue (PAD) is one of the fiscal instruments that cannot be avoided in developing the economy and the welfare of the people. The purpose of this study is 1) To determine the potential of PAD sourced from Regional Taxes and Regional Retribution in East Aceh Regency; 2) To analyze the strategies carried out by the East Aceh Regional Government in optimizing regional tax and retribution revenues from potential tourism areas in the future. By using a qualitative research approach, based on the results of field observations, Focus Group Discussion (FGD) and interviews with expert sources, the results are obtained that the potential of PAD sourced from Regional Tax and Retribution in East Aceh Regency is still minimal. There are no tourist areas, entertainment venues, restaurants that are in line with the category of regional taxpayers and local user fees, making the source of income for PAD unable to be the main source of income for East Aceh Regency. The next result is the strategy carried out by the East Aceh Regional Government in optimizing regional tax and levies revenue from potential tourism areas, starting with the opening of tourist areas, especially for coastal areas in the form of socialization and management of tourism area management through third parties (private) and the East Aceh Regency government. For the implementation of the taxpayer for the entertainment tax sector in the PAD can not be implemented at this time, but it is hoped that the success of the government will be the basis for future PAD resources.]]>
<![CDATA[PENGARUH TINGKAT RETURN DAN RISK TERHADAP KEPUTUSAN BERINVESTASI DIREKSADANA SYARIAH ]]>
<![CDATA[Syafa’ah, Nurul Laily]]>
<![CDATA[ IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 4 No 1 (2020): Vol 4 No 1 September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam ]]>
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DOI: 10.32505/ihtiyath.v4i1.1797
<![CDATA[The purpose of this study was to determine the effect of the level of return and risk on investment decisions of Islamic directors in Islamic Economics and Business Faculty students at IAIN Kudus. The design of this study is quantitative. The population in this study were all students of the Faculty of Economics and Islamic Business IAIN Kudus. The sample of this study was 100 respondents who were selected using a non random sampling technique with a purposive sampling type with a sample of students who had received a course on mutual funds. Data collection through questionnaires distributed online with the Google form link. The instrument trials were analyzed using validity and reliability tests. The technique of multiple linear regression analysis and hypothesis testing. The data is processed and analyzed using SPSS application for Windows version 22. The results of this study indicate that the Return and Risk variables partially have a positive effect on investment decisions in Syariah Funds, simultaneously the Return and Risk variables have a significant effect on investment decisions in sharia mutual funds.]]>
