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Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Published by Institut Agama Islam Negeri Kudus
ISSN : 25023993     EISSN : 19790724     DOI : http://dx.doi.org/10.21043/iqtishadia.v17i2
Core Subject : Economy,
Economics, Econometrics & Finance
IQTISHADIA, particularly focuses on the main problems in the development of the sciences of Islamic Economics and Business areas. It covers: Islamic Management Islamic Banking Islamic Microfinance Islamic Marketing Islamic Human Resources Islamic Finance Zakah ,Waqf and Poverty Alleviation Islamic Public Finance Islamic Monetary Islamic Economic Development Maqasid al-Sharia Institutional Economics Behavioural Economics and Finance Corporate Governance Risk Management Islamic law and Shariah issues in economics and Finance Securitization and Sukuk Islamic Capital Markets Insurance and Takaful Corporate Social Responsibility in Islam Other topics which related to this area.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 16, No 2 (2023): IQTISHADIA" : 6 Documents clear
Islamic Work Ethics in Thwarting Knowledge-Hiding Behavior among Organization Members Muhammad Rasyid Abdillah; Rizqa Anita; Adi Rahmat; Zulhendra Zulhendra; Fahmi Oemar
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.21394

Abstract

Knowledge-hiding (KH) behavior is of particular concern in organizational and management studies because it can reduce the flow of knowledge and information in organizations. Thus, mechanisms that can minimize this behavior need to be identified, especially from an Islamic perspective. This study seeks to explain how Islamic work ethics may decrease or thwart employees from performing KH. In particular, the current study tries to explain the dual mediation mechanism that underlies this relationship, namely organizational citizenship behavior (OCB) and organizational commitment (OC). In order to verify the hypotheses, this study collected data from employees who work at Islamic banks in Pekanbaru City, Riau, Indonesia. Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis was employed to verify the hypotheses proposed in the current study. This study revealed that Islamic work ethics can potentially limit or thwart workers from successfully performing their KH. Furthermore, this study found that organizational commitment and OCB mediate the mechanisms underlying the relationship.
The Effect of Perceived Behavioral Control, Perceived Served Quality, Intention, and Trust on Zakat Compliance Behavior Mediated by Religiosity Takdir Takdir; Muhammad Nur Alam Muhajir; Erwin Erwin; Muzayyanah Jabani
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.22777

Abstract

This study evaluates the relationship between perceived behavior control, perceived served quality, and zakat compliance behavior by using religiosity as a moderating variable and intention and trust as mediating variables. This study employs quantitative research by using a structured questionnaire from 200 Indonesian Muslim community respondents who are obligated to pay zakat al-Fitr and or zakat on wealth as a purposive sampling with specific criteria. The collected data are then analyzed using SEM-PLS. The results of the study reveal a significant effect of perceived behavior control on the intention with a significance value of less than 0.05 (0.000<0.05), and religiosity does not moderate the relationship between perceived behavior control and intention with a significance value of 0.374 (0.374>0.05). This study further shows that intention, perceived served quality, and trust have an effect on zakat compliance behavior with a significance value of less than 0.05 (0.000<0.05). Meanwhile, perceived served quality does not affect zakat compliance behavior (0.861>0.05). Furthermore, intention mediates the relationship between perceived behavior control and zakat compliance behavior (0.003<0.05), and trust mediates the relationship between perceived served quality and zakat compliance behavior with a significance value of less than 0.05 (0.000 <0.005). This study makes two distinct contributions in the areas of empirical analysis and policy implications. The results of this study contribute to the existing body of literature related to empirical evidence for the development of the Zakat compliance behavior model. In addition, it has the potential to facilitate the sustainable growth of zakat institutions.
Collaborative Partnerships, Religious Reputation Culture, and Digital Tourism Promotion in Support of Halal Tourism Villages Windi Novia Ratri Wardhani; Purnomo Purnomo; Ratih Pratiwi
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.24039

Abstract

This study focuses on two primary aspects of investigation. Firstly, it examines the digital methods that Small to Medium Tourism Enterprises (SMTEs) utilize and collaborative patterns with branding strategies to cultivate halal tourism villages. It employs a qualitative descriptive approach within the social phenomenology framework. Secondly, it identifies the most suitable alternative for SMTEs’ development using a Quantitative Strategic Planning Matrix (QSPM). The research concludes that enhancing SMTEs involves a multifaceted approach, including effective planning, digital transformation, fostering collaboration, and investing in halal-friendly infrastructure with standardization in halal certification. Through a qualitative approach and QSPM analysis, the study identifies strategic priorities like collaborative partnerships, religious reputation culture implementation, and digital tourism promotion as crucial strategies for SMTEs’ success. This research significantly contributes to the development of halal tourism enterprises by involving a unique context, employing less common methodology, and focusing on sustainable development. The limitations of this study pertain to the impact of uncontrollable external changes, while the future research agenda explores predictive modeling and regional comparisons to advance further the understanding of strategy outcomes in halal tourism development.
Non-Muslim Customer Acceptance Behavior Toward Halal Products in Yogyakarta Muhammad Baehaqi; Ragil Setyo Cahyono; Anton Prasetyo
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.21971

Abstract

This research aims to generate practical empirical insights into the acceptance behavior of non-Muslim consumers towards halal products in Yogyakarta. The foundational framework employed for this study is Ajzen’s Theory of Planned Behavior (TPB), with the incorporation of determinants such as knowledge and religiosity, along with the integration of habit-related variables. The study was conducted in Yogyakarta Province, considered a microcosm of Indonesia, representing the diversity of subjects relevant to this research. Data was collected from five regencies/cities in Yogyakarta by administering questionnaires and analyzed using the Structural Equation Model (SEM) with the wrapPLS 7.0 application. The findings reveal that all variables positively influence acceptance attitudes and behaviors. Nonetheless, certain variables do not significantly contribute to the outcomes. Acceptance attitudes and behaviors are primarily shaped by the subjective norm variables and planned behavior control, and this aligns with theoretical expectations. The research outcomes establish interpersonal behavior as a suitable model for further development into a behavioral framework for the acceptance behavior of nonMuslim consumers towards halal products. Theoretically, this research initiates a discourse in the domain of consumer behavior theory, specifically in the realm of interpersonal behavior. In practical terms, the findings can aid businesses in tailoring their communication strategies with customers.
The Mediating Role of Satisfaction between Emotional Values, Social Values, and Behavioral Intentions of Muslim Students Yusmedi Nurfaizal; Hindah Mustika
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.24040

Abstract

The study focuses on the behavior of Muslim students’ intentions to revisit halal tourist attractions that have added value. Additionally, it explores the act of revisiting Borobudur Temple as a means of fostering a sense of patriotism and national pride. This study contributes to the existing body of literature on perceived value by investigating the relationship between emotional values, social values, and satisfaction as a mediating factor. The study involves a significant number of participants, including 115 Muslim students living in the Java province. The existing circumstances are transitioning into the new normal, requiring the ongoing implementation of environmental health policies due to the presence of COVID-19. The data analysis utilizing Partial Least Squares (PLS) reveals that emotional and social values have a positive impact on Muslim students’ intention to engage in repetitive behavior. This study also found that there was an indirect influence of the satisfaction variable as a mediation. The primary elements that contribute to enhancing the motives of Muslim students to revisit Borobudur Temple are behavioral intentions and the satisfaction of Muslim visitors. Furthermore, it is essential for stakeholders in tourism-related businesses to enhance awareness and support the development of halal tourism by offering halal tourism services and recognizing its potential as a thriving sector within the tourism industry.
Firm Characteristic, Islamic Corporate Social Responsibility, and Implementation of Environmental Management Accounting (EMA) Ni’mah Nur Afifah; Nor Hadi; Adelina Citradewi
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.23063

Abstract

This article aims to empirically examine the effect of industry sensitivity, public ownership, and Corporate Social Responsibility (CSR) on the implementation of Environmental Management Accounting (EMA). The three independent variables test the contingency theory in the form of a contingent or contextual variable relationship in encouraging the implementation of the EMA. This study uses secondary data to collect data using the documentation method in the annual report and sustainability report in 2021. The sample was determined using purposive sampling, consisting of 46 manufacturing firms in the basic and chemical industries, mining, and consumer goods industries registered at the Indonesia Stock Exchange (IDX). Data processing employs Ordinary Least Squares (OLS). The results showed that two of the three hypotheses were rejected, namely, industry sensitivity (H1 ) and public ownership (H2 ), indicating no effect on EMA, while Islamic Corporate Social Responsibility (ICSR) (H3 ) indicated an influence on EMA. The test results imply that contingencies considerations in the form of high-cost ICSR alignments and not necessarily recommendations in conventional accounting recognition encourage the implementation of EMA. It is necessary to determine the suitability of the contingency variables in encouraging the implementation of the EMA.

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