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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 7 Documents
 1 
Search results for , issue "Vol 18, No 2 (2025): IQTISHADIA" : 7 Documents clear
MSMEs' Intention in Adopting Sharia Equity Crowdfunding: An Empirical Study Using TAM and TPB Virgiawan, Rheyza; Nur, Sofyan Ashari; Nugroho, Rizal Bayu Bakti
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 18, No 2 (2025): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v18i2.33109

Abstract

This study attempts to explore the factors that influence MSMEs' decisions to adopt sharia equity crowdfunding (SECF) models in Indonesia by analyzing the integration of the theory acceptance model (TAM) and the theory of planned behavior (TPB) framework on Micro, Small, and Medium Enterprises (MSMEs) intention in using sharia equity crowdfunding. This quantitative study involved 695 MSMEs, utilizing an online questionnaire as the data collection method, which was subsequently analyzed using structural equation modeling (SEM) with Smart-PLS software. The study shows that MSMEs consider more aspects of convenience and benefits related to the technology offered by sharia equity crowdfunding. Additionally, subjective norm (SN), attitude (ATT), and PBC also play crucial roles. Interestingly, the interest of MSMEs in adopting sharia equity crowdfunding does not depend on the perception of others but instead prioritizes the direct experience they can perceive from sharia equity crowdfunding. Key findings include significant positive effects of Perceived Usefulness (PU) on ATT and ItU (Intention to Use), Perceived Ease of Use (PEU) on ItU and PBC, and SN on PU and PEU.
Halal Destinations Brand Equity: Impacts on Tourist Motivation and Travel Revisit Intention in Indonesia Sasmitawidjaja, Vinesya; Sobari, Nurdin
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 18, No 2 (2025): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v18i2.31452

Abstract

The purpose of this study is to determine how the brand equity of Indonesia's ten halal destinations affects tourists' motivation and intention to revisit. Grounded in the Theory of Planned Behavior (TPB) and the Islamic marketing framework, this study integrates both behavioral and spiritual dimensions to explain tourist decision-making in halal destinations. The research employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.2.9 as the analytical tool. Data were collected from 413 valid responses of domestic tourists from Generations X and Y (aged 27–56) who had visited at least one of Indonesia’s halal destinations in the last five years. Purposive sampling was used to ensure respondents met the halal travel criteria. The results revealed that perceived quality, value, and loyalty of halal destinations positively and significantly affect halal destination brand equity, while awareness and image have insignificant effects. Furthermore, halal destination brand equity significantly influences tourist motivation and intention to revisit, confirming its mediating role between destination attributes and behavioral outcomes. The novelty of this research lies in integrating Islamic values, such as ihsan (service excellence) and tayyib (goodness), into the halal destination brand equity framework, thereby offering a holistic understanding of spiritual–behavioral alignment. The findings provide theoretical and managerial implications for strengthening Indonesia’s position as a leading global halal tourism destination.
Transactional Maqaṣid al-Shariʿah as Framework to Ensure Legal Certainty in Digital Islamic Transactions Nasrulloh, Muhammad; Ermawan, Mohamad Zakky Ubaid; Nabih, Muhammad Abdul Jawad; Hidayah, Ratu Bilqis Naily
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 18, No 2 (2025): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v18i2.34228

Abstract

This research originates from the widespread problems in contemporary digital transactions that have not been sufficiently addressed through studies of fiqh muʿāmalah or maqāṣid al-sharīʿah, indicating an urgent need for a theoretical framework capable of responding to the challenges of transactions in the digital era. Accordingly, this study offers the concept of Transactional Maqāṣid as a normative parameter to ensure that contractual practices remain within the bounds of sharia. Employing a library-based method with a conceptual approach and descriptive analysis, this study examines the relevance of maqāṣid al-sharīʿah to the dynamics of digital transactions, which are marked by information obscurity, vulnerability to fraud, and potential data manipulation. The findings demonstrate that Transactional Maqāṣid emphasize justice and certainty as foundational principles that produce mutual satisfaction (tarāḍī) among the parties, which is achieved by avoiding five elements that undermine transactional integrity: gharar, ghishsh, ribā, qimār, and ḍarar. To actualize these principles, Transactional Maqāṣid encourage enhanced transparency, documentation, and guarantees, all of which strengthen trust while providing higher levels of legal protection. Ultimately, this study concludes that the application of Transactional Maqāṣid in digital transactions provides legal certainty, reduces the potential for civil disputes, and ensures that sharia values remain relevant in the development of the digital economy.
Islamic Microeconomics and Financial Inclusion: A Study of Waqf in Community Economic Empowerment Hidayati, Siti Nur; Mahsun, Mahsun; Kusumawati, Ratna Dewi; Salihin, Agus; Ridho, Muhammad Zainul
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 18, No 2 (2025): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v18i2.30397

Abstract

This research explores the role of waqf as a social and economic development instrument in Islamic finance, focusing on its contributions to poverty reduction, empowerment of minorities and women, and financial inclusion. The researcher gathered, evaluated, and synthesized relevant literature sources on the study subject through a literature review. Academic resources, including Google Scholar, Springer, ScienceDirect, and Scopus, were utilized to search for the works, which comprised journal articles, books, reports, theses, and policy papers. The review entails identifying the primary themes present in the literature, while also critically assessing the study methods, findings, and generalizability. This study utilizes literature reviews and secondary data analysis to illuminate the role of waqf in supporting disadvantaged communities by funding small businesses, partnering with individuals experiencing poverty to access healthcare and education, and other initiatives. In addition, it highlights the challenges associated with waqf implementation, including issues with donor administration, a lack of transparency, and inefficiency. Additionally, the study examines the broader economic and social aspects of waqf, including its potential to generate revenue and promote communal development. Research reveals substantial barriers to the effectiveness of waqf, including bureaucratic delays and underfunding, despite its potential role in social welfare. Therefore, the results highlight the importance of waqf-based programs requiring improved accountability, governance, and sustainability. Despite waqf's potential to alleviate poverty and strengthen communities, the research finds that these obstacles must be removed before the solution can have any lasting effect.
Maqāṣid al-Sharīʿah Compliance in Indonesian Islamic Banks: Accounting Evaluation of the Vision and Mission Rifqiawan, Raden Arfan
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 18, No 2 (2025): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v18i2.34168

Abstract

The purpose of this study is to assess the extent of alignment between the vision and mission of Indonesian Islamic banks and the maqāṣid al-sharīʿah, with a focus on welfare, justice, and compliance in Islamic finance. This research would provide essential information to verify whether Islamic banks’ strategic plans benefit them more in achieving profit, while neglecting the core values of sharia principles. The study design is a descriptive qualitative study with a document analysis approach. The data was elicited from the official vision and mission documents of the selected major Islamic banks in Indonesia. Through document triangulation, the analysis verifies conformity with the five principles of maqāṣid al-sharīʿah: the protection of religion (al-dīn), life (al-nafs), intellect (al-‘aql), lineage (al-nasl), and property (al-māl), assissting to identify areas that are sufficiently operational and those that require further confirmation. Based on the study, most Islamic banks have sufficiently aligned with the following code of principles, where the religious aspect is reflected in various sharia-compliant products, supervised by Sharia Supervisory Boards, and communicated to customers. The property side has been reflected in transparent risk management and well-defined contracts. However, the bank's strategy remains profit-oriented rather than community-centered, lacks prominent communication with customers through monitoring, and is still not process-driven.
Halal Knowledge Sharing Intention Among Muslim Students in Tasikmalaya: The Role of Religiosity, Altruism, and Self-Efficacy Friantoro, Dian; Wahyu Ramadhan, Rifky; Alisa, Juniar
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 18, No 2 (2025): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v18i2.34408

Abstract

Halal knowledge is crucial for Muslims to ensure Sharia-compliant consumption. Muslim university students play a strategic role in spreading halal information, yet their knowledge-sharing culture remains low. This study examines the factors influencing students’ intention to share halal knowledge by integrating spiritual values (religiosity and altruism) with psychological constructs (attitude, subjective norm, and self-efficacy). Using a quantitative approach, data were collected from 548 Muslim university students in Tasikmalaya through purposive sampling. The model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that religiosity, altruism, attitude, subjective norm, self-efficacy, and perceived behavioral control significantly influence the intention to share halal knowledge, with attitude and self-efficacy emerging as the strongest predictors. Moreover, altruism and attitude act as mediators, strengthening the indirect effects of religiosity and self-efficacy on knowledge sharing intention. These findings highlight the importance of integrating spiritual values and psychological constructs to foster a stronger culture of halal knowledge sharing among Muslim students.
Synergy of Risk Handling: Shaping Financial Performance in Sharia Cooperatives Sari, Yuli Indah; Widhyasti, Sasti Anjana
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 18, No 2 (2025): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v18i2.34087

Abstract

Sharia cooperatives in Indonesia remain vulnerable to various risks, particularly those that affect their financial performance. Therefore, this study aims to examine the influence of risk management in greater detail through the dimensions of identification, monitoring, and mitigation, as well as the role of Islamic governance in shaping the financial performance of sharia cooperatives. The sample was determined using purposive sampling and the Slovin method. Out of 118 cooperatives under Baitul Maal wat Tamwil Bina Ummat Sejahtera (BMT BUS), 105 met the eligibility criteria for analysis using Partial Least Squares (PLS). The findings reveal that risk identification, risk monitoring, risk mitigation, and Islamic governance have a significant positive impact on the financial performance of sharia cooperatives. These results provide valuable insights for cooperative managers, highlighting the importance of strengthening risk management systems—particularly in identification, monitoring, mitigation, and governance—to safeguard financial performance against potential losses arising from risks. This study offers original insights by providing a detailed exploration of risk management and Islamic governance within the context of sharia cooperatives in Indonesia.

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