cover
Contact Name
NUR CHOIRUL AFIF
Contact Email
nur.choirul.afif@unsoed.ac.id
Phone
+6282281788840
Journal Mail Official
ijibe@unsoed.ac.id
Editorial Address
Laboratory Building First Floor Center of Islamic Economics and Halal Product Faculty of Economics and Business Universitas Jenderal Soedirman Jalan Prof. Boenyamin 708, Purwokerto
Location
Kab. banyumas,
Jawa tengah
INDONESIA
Indonesian Journal of Islamic Business and Economics (IJIBE)
ISSN : 27235831     EISSN : 27228002     DOI : https://doi.org/10.20884/1.ijibe
Journal of Islamic Business and Economics is journal organized by Faculty of Economics and Business, Universitas Jenderal Soedirman. This journal focuses and and scopes are 1. Islamic Finance 2. Zakat Management 3. Shariah Based Human Resources 4. Islamic Based Strategic Management 5. Islamic Marketing 6. Halal Brand Image 7. Halal Tourism 8. Wakaf Management 9. Reducing Poverty in Islamic Perspective 10. Islamic Political Economy 11. Islamic Banking 12. Islamic Capital Market 13. Islamic Monetary System 15. Islamic Economic Thought 16. Islamic Financial Institution 17. Baitul Maal 18. Shariah Based Management 19. Islamic Micro Finance 20. Syariah accounting
Articles 64 Documents
Analysis of the Influence of Mudharabah Financing, Musyarakah Financing, Capital Adequacy Ratio, and Non-Performing Financing on Banking Performance with Qardhul Hasan as Control Variable (Case Study on Islamic Commercial Banks in Indonesia in 2013-2017) Alfiyah, Mike Ayu; Widiastuti, Ekaningtyas; Sudarto, Sudarto
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.8788

Abstract

This research entitled "Analysis of the Influence of Mudharabah Financing, Musyarakah Financing, Capital Adequacy Ratio (CAR), and Non-Performing Financing (NPF) on Banking Performance with Qardhul Hasan as Control Variable (Case Study in Sharia Commercial Banks in Indonesia 2013-2017)". The purpose of this research is to analyze the influence of Mudharabah Financing, Musyarakah Financing, CAR, and NPF against Banking Performance with Qardhul Hasan as a Control Variable and to know the variables that have a dominant influence on Banking Performance in Sharia commercial banks that were recorded in the Financial Services Authority in 2013-2017. The population of this research is Sharia commercial banks listed by the Financial Services Authority in 2013-2017. The total population is 13, and eight samples were obtained using purposive sampling. The type of this research is quantitative research associated with panel data regression analysis techniques. Based on the analysis results, it is found that Mudharabah Financing does not affect Return On Assets. Musyarakah Financing does not affect Return On Assets. Capital Adequacy Ratio does not affect Return On Assets, and Non-Performing Financing has a negative effect on Return On Assets. This research implies that banks are expected to pay more attention to the level of capital adequacy and management of problematic financing to increase profitability.
Building Sharia Accounting Students Ethical Perceptions: Effects Of Ethical Content, Equity Sensitivity, and Locus of Control Susanto, Trika; Aisyiah, Helti Nur
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.8740

Abstract

This research aims to obtain empirical evidence about the effect of professional ethical content, equity sensitivity, and locus of control on the ethical perceptions of Sharia accounting students regarding unethical actions taken by accountants. The population in this research is comprised of Sharia accounting students at the IAIN Surakarta Faculty of Economics and Islamic Business, with a total sample size of 171 students. Samples were selected using the Slovin formula. The primary data sources used in this research were obtained through questionnaire distribution. The data analysis method used in this study is multiple regression analysis. The results of this research indicated that ethical content and equity sensitivity did not affect the ethical perception of Sharia accounting students regarding unethical actions taken by accountants. In contrast, the locus of control affected the ethical perceptions of Sharia accounting students regarding unethical actions taken by accountants. The results of this study are expected to contribute to the world of education, especially accounting education, in an effort to prepare prospective accountants to behave ethically.
The Effect Of Qardhul Hasan Capital On Micro Business Development Of Islamic Micro Waqf Bank Customers (Research on BWM Syariah Lan Taburo La Tansa Lebak Banten Customers) Budiman, Budiman; Widasari, Ela
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.9722

Abstract

Micro and small enterprises are very important in supporting national economic stability. With micro businesses, people can run their economy without having to use regulations made for larger-scale businesses. The role of micro businesses is to reduce poverty and encourage the rate of economic growth. This study aims to determine the effect of capital on the development of micro businesses in customers assisted by the Lan Taburo Lebak Islamic Micro Waqf Bank. The results showed that the micro business of sharia micro waqf bank customers after getting capital from megalami profit development below Rp. 500,000 decreased by 63%, while for micro businesses that received profits of Rp. 500,000 - Rp. 1,000,000 increased by 33%, as well as businesses that received profits of Rp. 1,000,000 - Rp. 1,500,000 increased by 41%, then those that received profits above Rp. 1,500,000 increased by 79%. The average business profit after receiving financing from the Islamic Micro Waqf Bank is 54%. Based on the results of the analysis, it shows that there is a positive and significant effect of capital loans on customer micro business development. While the coefficient of determination test results state that the capital variable can only explain 65.4% of micro business growth while the remaining 34.6% is influenced by other factors.
Sharia Compliance Implementation In Saving With Rewards Juliana, Juliana; W. Mahri, A. Jajang; Nasim, Arim; Ramadhan, Riva; Permana, Erwin
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.9757

Abstract

The background of this study is based on the phenomenon of the problem that there are still differences of views among scholars regarding of saving with reward by Islamic financial institutions, one of which is the tabungan berhadiah product at Bank Syariah X. This study aims to measure customer perceptions of sharia compliance with tabungan berhadiah product at Bank Syariah X. The data from this study were obtained from the tabungan berhadiah customers at Bank Syariah X, which totaled 50 respondents. The research method used in this study is descriptive quantitative with data analysis techniques using descriptive statistics. While the dimensions used in this study are DSN MUI No.2 year 2000 concerning the saving, DSN MUI No.86 year 2012 concerning rewards in Islamic financial institutions. The results of this study show that the sharia compliance of rewards in Islamic financial institutions is in accordance with the fatwa of the MUI DSN. The dimensions of the DSN MUI No.2 year 2000 concerning the saving, DSN MUI No.86 year 2012 concerning rewards in Islamic financial institutions, including in very good criteria. The impact of discussion about this product on icreasing literacy about sharia compliance on product in Islamic financial institutions especially tabungan berhadiah in bank syariah X.
The Influence Of Brand Image and Brand Ambassadors On Purchasing Decisions At Tokopedia In Purwakarta Marlina, Ropi; Hidayati, Ashri; Sari, Juliani Lisma; Firmansyah, Muhammad Irfan; Wahyudi, Robby; Novian, Mardani
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.9765

Abstract

Keywords:Brand Image, Brand Ambassador, Purchasing Decision Abstract : This research was conducted with the aim of finding out the influence of brand image and brand ambassadors on purchasing decisions at Tokopedia in Purwakarta. The method used in this research is a descriptive method with a quantitative approach. The sampling technique used a non-probability sampling method with a purposive sampling technique with a total of 97 respondents. The data analysis used in this research is multiple linear regression analysis using IBM SPSS 25. The results of this research show that: 1) Brand Image has a positive and significant effect on purchasing decisions at Tokopedia; 2) Brand Ambassadors have a positive and significant influence on purchasing decisions at Tokopedia; 3) Brand Image and Brand Ambassador simultaneously influence purchasing decisions. Brand Image and Brand Ambassador have an influence of 78.
Islamic Entrepreneurship : Case Study On PMW (Student Entrepreneurship Program) W. Mahri, A. Jajang; Juliana, Juliana; Maulana, Riko Riza; Nurhayati, B. Lena; Faiz, Ihda Raifin
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.9783

Abstract

The purpose of this study was to further examine the character of Islamic Entrepreneurship among young entrepreneurs of UPI students. The research method used was descriptive quantitative analysis with a sample of 58 student respondents who passed the 2017-2018 UPI PMW. Data analysis techniques used in this study were descriptive statistical analysis using Microsoft Excel and SPSS. The results of this study indicate that the overall level of application of the characteristics of Islamic Entrepreneurship for students who passed the 2017-2018 UPI PMW was very good. It means that PMW 2017-2018 overall of UPI students has been aware of the importance, understand and apply the character of Islamic entrepreneurship very well. The novelty of this study is to target Muslim students to qualify for the 2017-2018 PMW at UPI to be able to express their attitude towards Islamic Entrepreneurship and by updating the Qona'ah dimension that did not exist in the previous studies which made the high Characteristics of Islamic Entrepreneurship very influential for Muslim development preneur in Indonesia. Besides, PMW overall for stakeholders to add Islamic nuance for students passing PMW to enhance their Islamic character.
Comparison of Factors that Influence Customer Loyalty in Sharia and Conventional Banks Julina, Julina; Al Sukri, Saipul
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.3283

Abstract

Penelitian ini bertujuan untuk membandingkan faktor-faktor yang mempengaruhi loyalitas nasabah pada bank syariah dan konvensional. Variabel bebas yang diteliti adalah reputasi bank dan nilai pelanggan. Data dikumpulkan menggunakan kuesioner dan diolah menggunakan analisis regresi linier berganda. Hasil penelitian menemukan bahwa reputasi perusahaan berpengaruh positif dan signifikan untuk nasabah bank syariah, namun untuk nasabah bank konvensional pengaruh reputasi perusahaan terhadap loyalitas nasabah ditemukan positif tetapi tidak signifikan. Selanjutnya, nilai pelanggan berpengaruh positif dan signifikan terhadap loyalitas nasabah baik pada nasabah bank syariah maupun konvensional. Kontribusi reputasi perusahaan dan nilai pelanggan pada bank konvensional menunjukkan persentase yang lebih tinggi dibandingkan pada bank syariah.
The Impact of Implementing Islamic Wealth Management on Economic Empowerment of Women at the Majelis Taklim Post Covid-19 Pandemic Monoarfa, Hilda; Nurasyiah, Aas; Juliana, Juliana; Rosida, Rida; Cakhyaneu, Aneu
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 2 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.2.9778

Abstract

The general objective of this research is to analyze what factors keep women economically empowered during the Covid-19 period. The basic theory used is the theory of famines of poverty (Amartya Sen), which states that one of the main factors for women's economic empowerment is access to financial resources. In this study, the financial governance carried out refers to the Islamic Wealth Management concept developed by experts. The method used in this study is quantitative with a causality approach, and besides that, the data analysis technique used is Structural Equation Modeling-Partial Least Square (SEM-PLS). The subjects of this study were female micro-entrepreneurs who were able to be empowered during the Covid-19 pandemic. The results of this study conclude that of the five aspects of Islamic Wealth Management, there are wealth accumulation, wealth protection, and wealth distribution have a significant effect on women's economic empowerment. Furthermore, the wealth creation and wealth purification variables do not have a significant effect on women's economic empowerment. The implication of this research is to be able to create a digital platform that supports women's economic empowerment in order to help the economic conditions of people's households so that they can rise as a result of the Covid-19 outbreak.
Fiscal and Monetary Policy Synergy In The Context of National Economic Recovery After The Covid-19 Pandemic Wartoyo, Wartoyo; Amalia, Tia; Fajriyatin, Fajriyatin; Haida, Nur
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 6 No 1 (2024): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2024.6.01.9941

Abstract

The COVID-19 virus is a global pandemic or disaster, forcing all countries to overcome health crises and a number of other crises such as economic crises. This study aims to determine the condition of Indonesia's economic growth both during the pandemic and the latest conditions and find out how the implementation process of synergy between fiscal and monetary policies in an effort to overcome the Covid-19 pandemic and post-pandemic. This research uses a qualitative approach with the type of literature research. Literature research itself obtains its data sources by collecting data sourced from books, journals, notes or reports related to the formulation of the problem to be studied. The results of the study convey that the impact of fiscal and monetary policies pursued by the Indonesian government can be said to be successful. This can be proven by Indonesia's economic condition, which experienced a slowdown at the beginning of the pandemic, changing towards positive growth at the end of 2021 to 2022, meanwhile, in terms of monetary policy, namely maintaining economic stability, strengthening macroprudential policy, accelerating payment system digitalization, strengthening inclusive economic-financial policy, and strengthening international policy.
Comparative Analysis of Business Orientation, Efficiency, Financial Stability and Asset Quality in Conventional BPR and Sharia BPR Najmudin, Najmudin; Nurbaeti, Anindya Rizki; Shaferi, Intan
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 6 No 1 (2024): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2024.6.01.9967

Abstract

This paper aims to investigate the difference by comparing the financial performances of conventional and Sharia banks located in Banyumas Regency and listed in the FSA (Financial Services Authority). The technique to select the population is purposive sampling. The proxies of the financial performances include orientation of business, efficiency level, stability of finance, and quality of asset. This paper find that all four variables are significantly different in the average between conventional and Sharia rural banks.