cover
Contact Name
Early Ridho Kismawadi
Contact Email
Kismawadi@iainlangsa.ac.id
Phone
+6285276005811
Journal Mail Official
kismawadi@iainlangsa.ac.id
Editorial Address
Jl Meurandeh
Location
Kota langsa,
Aceh
INDONESIA
Ihtiyath : Jurnal Manajemen Keuangan Syariah
ISSN : -     EISSN : 25810219     DOI : https://doi.org/10.32505/ihtiyath.v7i1.5682
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
The COMPARISON OF SHARIA BANKING PERFORMANCE IN INDONESIA AND MALAYSIA REVIEWING FROM MAQASHID SHARIA INDEX Alfadri, Ferri Alfadri
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3825

Abstract

The purpose of this study was to determine whether there is a difference in the performance of Islamic banks in Indonesia and Malaysia on the Maqashid Syariah Index. This study was a quantitative study using the independent samples t-test for comparative analysis. The study targets 8 Indonesian Islamic Commercial Banks and 8 Malaysian Islamic Banks. The data type used is the secondary data in the form of 2021 company financial statements obtained from the official websites of each bank. The research sampling method adopts purposeful sampling. The results showed that Indonesian and Malaysian Islamic banks did not differ in their performance in terms of educational goals, and Indonesian and Malaysian Islamic banks differed significantly and significantly in their performance in achieving justice. There was no significant difference in the performance of Islamic banks in Indonesia and Malaysia.Malaysia is viewed from the public interest. And there is a significant difference between the performance of Islamic banking in Indonesia and Malaysia in terms of the Maqashid Syariah Index (MSI).
ANALYSIS OF PUBLIC SHARE OWNERSHIP, COMPANY CHARACTERISTICS AND DISCLOSURE RATE OF CORPORATE SOCIAL RESPONSIBILTY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA Cahya, Bayu Tri; Rizqy, Inada; Widi, Widi Savitri Andriasari
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3882

Abstract

CSR disclosure is necessary because it can make the company able to create a conducive atmosphere to be able to carry out sustainable production activities. In addition, CSR disclosure is a business strategy to improve the good image of the company, especially in a region that gets CSR funds from the company. To be able to find out how widespread the level of CSR disclosure can be seen from several factors that can affect it. This research aims to find out the effect of public share ownership, profitability, company size, leverage, and the size of the board of commissioners on CSR disclosure levels. This type of research is quantitative using an explanatory research approach by processing secondary data on the financial statements of Islamic banks in Indonesia obtained from the official OJK website and the website of each bank. The population in this study is all Islamic commercial banks in Indonesia in the period 2016-2019 listed in Islamic banking statistics. While sampling in this study in the form of purposive sampling and obtained data amounting to 36. The data analysis method used in this study is multiple linear regression. The results of this study showed that public share ownership negatively affects CSR disclosure levels and company sizes have a positive and significant effect on CSR disclosure rates, while profitability, leverage, board size have no significant effect on CSR disclosure rates. Keywords: public share ownership, profitability, leverage, board size, corporate social responsilibility
ROOT CAUSE ANALYSIS OF NON PERFORMING FINANCING ON MURABAHAH FINANCING (STUDY OF COSTUMER AT BPRS ADECO KOTA LANGSA DURING COVID-19 PANDEMIC) Tajul, Tajul Ula; Safwan Kamal; Khairul Fuady; Annisa Ul Husna ZF
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3905

Abstract

This study aims to examine root cause analysis on murābaḥah financing at BPRS Adeco Langsa City during covid-19. This study uses a qualitative descriptive research method. The main data used in this research is primary data by conducting interviews with the Director and Account Officer (AO) and customers of BPRS Adeco Langsa city. The results of this study reveal that the COVID-19 pandemic has had a major impact on various sectors, especially banking, which caused problems in non-performing financing. This study uses root cause analysis using the 5 why analysis method. The results of the analysis in this study find several root causes which were concluded based on information provided by research informants which exhibit that non-performing murabahah financing of the customers at the bank is basically because of economic conditions in the midst of this pandemic which forced customers to delay their obligation to pay their installment. There are 3 main factors or root causes of customers that cause non-performing murabahah financing of the customers at the bank as follows a decrease in income, huge cost of educationalneedss, and the abundance of household needs to prioritize.
PENGARUH SOSIAL BUDAYA, LATAR BELAKANG PENDIDIKAN, PENGALAMAN KERJA, DAN MOTIVASI KERJA TERHADAP ETOS KERJA KARYAWAN BANK SYARIAH INDONESIA KCP TULUNGAGUNG SUDIRMAN Solekhah, Fina
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3912

Abstract

This study aims to determine the effect of the socio-cultural, educational background, work experience, and work motivation on the work ethic of employees of Bank Syariah Indonesia KCP Tulungagung Sudirman, both partially or simultaneously. This research method is a quantitative study, the research sample is all employees of Bank Syariah Indonesia KCP Tulungagung Sudirman, totaling 28 employees. The sampling technique used is non-probability sampling using a saturated sample technique, where all the population is sampled. Data collecting using a questionnaire that has been tested for validity and reliability. The data analysis method used multiple linear regression analysis using of SPSS 16.0 software. The results showed that partially socio-cultural had a positive and insignificant effect on work ethic, educational background had a negative and insignificant effect on work ethic, work experience had a positive and significant effect on work ethic, and work motivation had a positive and significant effect on work ethic. Meanwhile, it is simultaneously stated that socio-cultural, educational background, work experience, and work motivation simultaneously affect the work ethic of BSI KCP Tulungagung Sudirman employees.
Analisis Pengaruh Perkembangan Teknologi dan Pengetahuan Investasi Terhadap Minat Generasi Millenial Untuk Investasi di Pasar Modal Jihan Fiqriyani; Darlia; Ahmad Faqihuddin; Tri Wahyu Nopriyanto; Heni Noviarita
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 2 (2024): Vol. 8 No.2 Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v8i2.4102

Abstract

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
THE ROLE OF THE SHARIA SUPERVISORY BOARD (DPS) IN IMPLEMENTING SHARIA PRINCIPLES IN BAITUL MAAL WA TAMWIL (BMT) PRODUCTS Ma'unatun Nadhifah, Nadhifah
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.4211

Abstract

Abstract As a sharia economic entity, the entire business and activity of BMT must comply with the provisions of the MUI DSN fatwa. To ensure the implementation of the application of sharia principles to products within the BMT institution. Thus the role of DPS is very important because it ensures that BMT in its operations is in accordance with sharia provisions or not. This study aims to analyze what kind of supervision is carried out by DPS in BMT. This study uses a descriptive qualitative method with an interview method approach with data collection obtained through interview information by the informant manager, AO, Teller from BMT. The results of this study show that there are still obstacles faced by the DPS in carrying out supervision due to several factors, namely limited human resources and the age factor of DPS members. These results provide recommendations to DPS to develop its performance in conducting supervision. Keywords: Sharia Supervisory Board, BMT, Sharia Principles
Analisis Penerapan Manajemen Sumber Daya Manusia Islami Pada UMKM di Kota Langsa Mastura
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 1 (2024): Vol. 8 No.1 Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v8i1.4327

Abstract

One of the excellent Small Micro and Medium Enterprises using the sharia system in Langsa City is a business engaged in the service sector, however, it is unfortunate that Small Micro and Medium Enterprises in Langsa City have not fully paid attention to the application of Islamic human resource management in running their business. This study aims to know how the understanding of the owners of Langsa's MSMEs about Islamic resource management, how to apply Islamic resource management in the recruitment, selection, training and development process, performance appraisal and compensation for MSMEs in Langsa City and what are the obstacles in the application of Islamic resource management to MSMEs in Langsa City. This research is a qualitative research whose research subjects are business actors engaged in services using sharia principles in Langsa City. The results showed that based on the results of the study, it was found that the owners of MSMEs basically already understand several things related to Islamic human resource management even though some of them do not know that what they are implementing is part of Islamic resource management. In relation to its implementation, these five MSMEs have implemented Islamic human resource management which consists of aspects: recruitment, selection, work contracts and compensation, while they do not fully implement training and development, while the obstacles faced by the application of Islamic values according to the MSME owners are the first, not all employees have the same understanding and second is to equalize goals (goals).
THE INFLUENCE OF ATTITUDES, SUBJECTIVE NORMS, BEHAVIORAL CONTROL AND RELIGIOSITY ON SHARIA-BASED ENTREPRENEURIAL INTENTIONS Ayuningtyas, Rosida Dwi; Ella Susanti; Hasan
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.4332

Abstract

THE INFLUENCE OF ATTITUDES, SUBJECTIVE NORMS, BEHAVIORAL CONTROL AND RELIGIOSITY ON SHARIA-BASED ENTREPRENEURIAL INTENTIONS Abstract Purpose: This research aims to analyze the influence of attitudes, subjective norms, behavioral control, and religiosity on the intention to engage in Sharia-based entrepreneurship among students in Semarang City. Design/methodology/approach: The study adopts a mixed-methods approach, combining quantitative and qualitative methods. Purposive sampling is employed to select 100 respondents, and qualitative data is gathered through interviews with 7 participants who completed the questionnaire. The analysis utilizes t-tests to examine the impact of attitudes, subjective norms, behavioral control, and religiosity on Sharia-based entrepreneurial intentions. Findings: The research findings reveal that attitudes, subjective norms, and behavioral control do not significantly influence the intention for Sharia-based entrepreneurship among students in Semarang. However, religiosity exhibits a positive and significant influence on the intention for Sharia-based entrepreneurship. Research limitations/implications: The study is limited to students in Semarang City and may not generalize to other populations. The findings emphasize the need for considering religiosity as a crucial factor in shaping entrepreneurial intentions. Further research could explore additional variables impacting entrepreneurial intentions. Practical implications: Understanding the influence of religiosity on entrepreneurial intentions suggests the importance of integrating Islamic values in entrepreneurship education. Policymakers, educators, and practitioners can use these insights to design programs that align with students' religious beliefs, fostering Sharia-based entrepreneurial initiatives. Keywords: Attitudes, Subjective Norms, Behavioral Control, Religiosity, Sharia-based Entrepreneurial Intentions PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU DAN RELIGIUSITAS TERHADAP INTENSI KEWIRAUSAHAAN BERBASIS SYARIAH Abstrak Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, kontrol perilaku, dan religiusitas terhadap niat untuk terlibat dalam kewirausahaan berbasis Syariah di kalangan mahasiswa di Kota Semarang. Desain / metodologi / pendekatan: Penelitian ini mengadopsi pendekatan metode campuran, menggabungkan metode kuantitatif dan kualitatif. Purposive sampling digunakan untuk memilih 100 responden, dan data kualitatif dikumpulkan melalui wawancara dengan 7 peserta yang mengisi kuesioner. Analisis menggunakan uji-t untuk menguji dampak sikap, norma subjektif, kontrol perilaku, dan religiusitas terhadap niat kewirausahaan berbasis Syariah. Temuan: Temuan penelitian menunjukkan bahwa sikap, norma subjektif, dan kontrol perilaku tidak berpengaruh signifikan terhadap niat kewirausahaan berbasis Syariah di kalangan mahasiswa di Semarang. Namun, religiusitas menunjukkan pengaruh positif dan signifikan terhadap niat kewirausahaan berbasis Syariah. Keterbatasan / implikasi penelitian: Penelitian ini terbatas pada siswa di Kota Semarang dan tidak boleh digeneralisasi ke populasi lain. Temuan ini menekankan perlunya mempertimbangkan religiusitas sebagai faktor penting dalam membentuk niat kewirausahaan. Penelitian lebih lanjut dapat mengeksplorasi variabel tambahan yang mempengaruhi niat kewirausahaan. Implikasi praktis: Memahami pengaruh religiusitas terhadap intensi kewirausahaan menunjukkan pentingnya mengintegrasikan nilai-nilai Islam dalam pendidikan kewirausahaan. Pembuat kebijakan, pendidik, dan praktisi dapat menggunakan wawasan ini untuk merancang program yang selaras dengan keyakinan agama siswa, mendorong inisiatif kewirausahaan berbasis Syariah. Kata kunci: Sikap, Norma Subyektif, Kontrol Perilaku, Religiusitas, Niat Kewirausahaan Berbasis Syariah
MARKET INVESTING DESIRE ON SHARIA CAPITAL MARKET: REASON DISCOVERY ON LHOKSEUMAWE COMMUNITY khairisma, Khairisma; Surya, Nada; Sari, Cut Putri Mellita; Yoesoef, Yoesrizal Muhammad
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.4958

Abstract

MARKET INVESTING DESIRE ON SHARIA CAPITAL MARKET Abstract Purpose: This study aims to explore the influence of comprehension and capital, mediated by socialization, on the residents' interest in investing in the Islamic Capital Market in Lhokseumawe. Design/methodology/approach: The research employs a quantitative approach utilizing the SmartPLS application. A questionnaire is used as the measuring instrument, collecting primary and secondary data from a sample population of 130 individuals. Hypothesis testing is conducted to assess the impact of comprehension, capital, and socialization on public interest in Sharia capital market investment. Findings: The results indicate that comprehension, capital, and socialization significantly and positively affect public interest in investing in the Sharia capital market. Socialization, as an intervening variable, also exhibits a positive and significant impact on the community's interest in Islamic capital market investment. Research limitations/implications: The study is confined to the Lhokseumawe community and may not be universally applicable. Additionally, other factors beyond comprehension, capital, and socialization may influence investment decisions. Further research could explore these factors and broaden the scope of the study. Practical implications: Understanding the positive impact of comprehension, capital, and socialization on investment interest suggests that educational initiatives and targeted socialization efforts can enhance community participation in the Sharia capital market. Policymakers and financial institutions can use these findings to develop strategies to promote Islamic capital market investments. Keywords: comprehension; capital; socialization; interest; Sharia capital market KEINGINAN BERINVESTASI DI PASAR MODAL SYARIAH Abstrak Tujuan: Penelitian ini bertujuan untuk mengeksplorasi pengaruh pemahaman dan permodalan yang dimediasi dengan sosialisasi terhadap minat warga untuk berinvestasi di Pasar Modal Syariah di Lhokseumawe. Desain / metodologi / pendekatan: Penelitian ini menggunakan pendekatan kuantitatif menggunakan aplikasi SmartPLS. Kuesioner digunakan sebagai alat ukur, mengumpulkan data primer dan sekunder dari populasi sampel 130 individu. Pengujian hipotesis dilakukan untuk menilai dampak pemahaman, permodalan, dan sosialisasi terhadap minat masyarakat terhadap investasi pasar modal syariah. Kesimpulan: Hasil penelitian menunjukkan bahwa pemahaman, permodalan, dan sosialisasi berpengaruh signifikan dan positif terhadap minat masyarakat untuk berinvestasi di pasar modal syariah. Sosialisasi, sebagai variabel intervening, juga menunjukkan dampak positif dan signifikan terhadap minat masyarakat terhadap investasi pasar modal syariah. Keterbatasan / implikasi penelitian: Penelitian ini terbatas pada komunitas Lhokseumawe dan mungkin tidak dapat diterapkan secara universal. Selain itu, faktor-faktor lain di luar pemahaman, modal, dan sosialisasi dapat mempengaruhi keputusan investasi. Penelitian lebih lanjut dapat mengeksplorasi faktor-faktor ini dan memperluas ruang lingkup penelitian. Implikasi praktis: Memahami dampak positif pemahaman, permodalan, dan sosialisasi terhadap minat investasi menunjukkan bahwa inisiatif edukasi dan upaya sosialisasi yang tepat sasaran dapat meningkatkan partisipasi masyarakat di pasar modal syariah. Pembuat kebijakan dan lembaga keuangan dapat menggunakan temuan ini untuk mengembangkan strategi untuk mempromosikan investasi pasar modal Islam. Kata kunci: pemahaman; modal; sosialisasi; minat; Pasar modal syariah
ANALYSIS OF THE EFFECT OF FINANCING, THIRD PARTY FUNDS (DPK) AND FINANCING TO DEPOSIT RATIO (FDR) ON TOTAL ASSETS OF SHARI'AH COMMERCIAL BANKS Al, Alfian Muhammad; Ula, Tajul Ula; Salwa, Salwa Fachri Assa’dy
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.5077

Abstract

ANALYSIS OF THE EFFECT OF FINANCING, THIRD PARTY FUNDS (DPK) AND FINANCING TO DEPOSIT RATIO (FDR) ON TOTAL ASSETS OF SHARI'AH COMMERCIAL BANKS Abstract Purpose: This study aims to analyze the impact of financing, third-party funds (DPK), and Financing to Deposit Ratio (FDR) on the total assets of Shari'a Commercial Banks in Aceh province. Design/methodology/approach: The research adopts a quantitative approach employing a time-series data analysis model with the Ordinary Least Square (OLS) model. Findings: The results reveal a positive influence of financing and third-party funds (DPK) on the total assets of Shari'a Commercial Banks in Aceh province. Research limitations/implications: Despite the positive effects observed, potential limitations may include external economic factors that could impact the findings. Future research could explore additional variables for a more comprehensive analysis. Practical implications: The study recommends that Shari'a Commercial Banks in Aceh enhance their Shari'a banking products, particularly in the form of financing and third-party funds (DPK), to maximize total assets and positively impact the welfare and health of Shari'a Commercial Banks Keywords: Third-Party Funds (DPK), Financing to Deposit Ratio (FDR), Total Assets, OLS Data Time Series Model. ANALISIS PENGARUH PEMBIAYAAN, DANA PIHAK KETIGA (DPK) DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP TOTAL ASET BANK UMUM SYARIAH Abstrak Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan, dana pihak ketiga (DPK), dan Financing to Deposit Ratio (FDR) terhadap total aset Bank Umum Syariah di Provinsi Aceh. Desain / metodologi / pendekatan: Penelitian ini mengadopsi pendekatan kuantitatif menggunakan model analisis data time-series dengan model Ordinary Least Square (OLS). Kesimpulan: Hasil penelitian menunjukkan pengaruh positif pembiayaan dan dana pihak ketiga (DPK) terhadap total aset Bank Umum Syariah di provinsi Aceh. Keterbatasan / implikasi penelitian: Terlepas dari efek positif yang diamati, keterbatasan potensial dapat mencakup faktor ekonomi eksternal yang dapat memengaruhi temuan. Penelitian di masa depan dapat mengeksplorasi variabel tambahan untuk analisis yang lebih komprehensif. Implikasi praktis: Studi ini merekomendasikan agar Bank Umum Syariah di Aceh meningkatkan produk perbankan Syariah mereka, khususnya dalam bentuk pembiayaan dan dana pihak ketiga (DPK), untuk memaksimalkan total aset dan berdampak positif bagi kesejahteraan dan kesehatan Bank Umum Syariah Kata kunci: Dana Pihak Ketiga (DPK), Financing to Deposit Ratio (FDR), Total Aset, Model Time Series Data OLS.