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Contact Name
Husnurrosyidah
Contact Email
kanjenxratu@gmail.com
Phone
+62291 432677
Journal Mail Official
iqtishadia@iainkudus.ac.id
Editorial Address
Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus Alamat: Jl. Conge Ngembalrejo PO BOX 51
Location
Kab. kudus,
Jawa tengah
INDONESIA
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Core Subject : Economy,
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.
Articles 137 Documents
Trend and Trajectory of Islamic Finance for Sustainable Development Planning
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 17, No 1 (2024): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v17i1.29852

Abstract

This study investigates the role of Islamic Wealth Management (IWM) and sharia financial planning in achieving sustainable development through bibliometric analysis. The research utilizes data from academic databases, focusing on publications from 2020-2024, and employs VOSviewer to visualize trends and relationships among key concepts. The literature review includes critical themes, including the integration of fintech and blockchain technologies with Islamic finance to enhance transparency, financial inclusion, and sustainability. Findings highlight the significant potential of Islamic financial instruments, such as zakat, waqf, and green sukuk, in addressing global challenges like poverty alleviation and environmental protection, aligning with the Sustainable Development Goals (SDGs) and maqasid al-sharia. However, challenges persist, including regulatory gaps, the complexity of financial products, and the need for robust sharia governance frameworks. This study underscores the transformative potential of digital innovations in Islamic finance to create inclusive and ethical financial systems while emphasizing the necessity of regulatory and institutional support for broader implementation.
Primary Determinants of PLS Financing in Islamic Banks: Empirical Insights from Indonesia
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 18, No 1 (2025): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v18i1.30614

Abstract

This study aims to identify the factors that influence Profit-Loss Sharing (PLS) Financing in Islamic Banking in Indonesia. This study uses Islamic bank financial performance instrument variables, which consist of Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), Third Party Funds (DPK), and macroeconomic variables, namely the World Uncertainty Index (WUI), Industrial Production Index (IPI), and BI-Rate monetary variables. This study uses data from January 2015 to May 2024. The research used is a quantitative method with the Auto-Regressive Distributed Lag (ARDL) analysis model. The findings of this study indicate that NPF and BI-Rate variables have a significant effect on PLS financing in the short and long term. Meanwhile, the variables of CAR, DPK, WUI, and IPI do not have a significant effect in the short and long term. The results of this study are expected to serve as recommendations for the government and stakeholders in formulating and establishing appropriate policies and strategies for Islamic banking.
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.
Sharia-Based Innovation Performance: The Role of Dynamic Technological Agility and Entrepreneurial Orientation
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 17, No 2 (2024): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v17i2.30605

Abstract

This study aims to analyze the relationship between dynamic technological agility based on entrepreneur orientation and network resources towards sharia-based innovation performance and competitive advantage in small medium enterprises of Muslim fashion. Specifically, this study argues that dynamic technological agility moderates the relationship between entrepreneur orientation and network resources with sharia-based innovation performance and competitive advantage. Managers and owners of small medium enterprises at Muslim fashion were chosen as the primary focus of this study. 200 questionnaires were distributed managers and owners of small medium enterprises at Muslim fashion. Following the analysis of data from 163 managers and owners of small medium enterprises at Muslim fashion, empirical testing shows that the entrepreneur orientation and the network resources influences the dynamic technological agility and has a strong correlation. This research finds that  dynamic technological agility has a significant impact on sharia-based innovation performance. Meanwhile, the dynamic technological agility and the sharia-based innovation performance influences the competitive advantage. 
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.