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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 215 Documents
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Reconstructing the Character of Mudharabah Syariah in the Formation of Limited Liability Companies In Indonesia, Brunei Darussalam, and Malaysia Martoyo, Martoyo; Safira, Martha Eri; Sa’adah, Sri Lumatus; bin Haji Matali, Azme; Khasanah, Uswatul
IQTISHADIA 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.v17i1.25375

Abstract

The background of this research is that the forms of business entities in Indonesia, Brunei Darussalam, and Malaysia still don’t accommodate a company system based on the provisions of Islamic law, but still rely on agreements underlying the parties in business activities that revolve around a particular product. The integration of Sharia principles in the contract to establish a business entity shows superior values that can be used as guidelines for company management based on Sharia principles in Indonesia, Brunei Darussalam, and Malaysia. This research aims to find the characteristics of Syirkah Mudharabah contracts which can be used as a form of developing cooperation in agreements to establish limited liability companies. This paper uses normative research methods with a statutory and conceptual approach. The results of this research show that the characteristics of the Syirkah Mudharabah contract in establishing a limited liability company include 4 (four) things, namely the legal subject or position of the parties in establishing the limited liability company, business capital managed, distribution of profits and losses from collaboration results, and responsibility limited capital owners. This research contributes new findings related to the contracts used in establishing limited liability companies to make them more effective and in line with current Sharia business conditions.
Antecedents of e-WOM and Revisit Intention in Sharia Hotels: Application of Social Exchange Theory Dinda Dinisa; Gita Gayatri
IQTISHADIA 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.v16i2.18207

Abstract

Revisit intention is one of the most important factors in determining a hotel’s long-term success, as well as the spread of positive feedback by guests through electronic word-of-mouth (e-WOM). Sharia-compliant hotels, in comparison to conventional ones, face limitations in number and require substantial development. Hence, the primary objective of this study is to examine the factors that influence the creation of eWOM and the intention of guests to revisit, considering the direct, indirect, and moderating influence of guests’ religiosity levels. This study was conducted by distributing questionnaires to 312 respondents, employing the Structural Equation Model- Partial Least Square (PLS-SEM) method for data analysis. The results of this study provide insight into the significant influence of guests’ religious levels in Sharia-compliant hotels on their intention to revisit, directly or indirectly. These findings have significant implications for understanding the essential determinants for attracting returning guests and fostering the more effective growth of Sharia-compliant hotels in Indonesia, contributing to both theoretical insights and practical applications.
Entrepreneurial Orientation in the Business Profit Development Center of SMEs in Java: The Critical Role of Islamic Values Sisno Riyoko; Fathul Mufid
IQTISHADIA 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.v16i2.22545

Abstract

Small and medium enterprises (SMEs) are urged to enhance their business operations in the rapidly evolving technological landscape. The emphasis on entrepreneurial orientation has played a crucial role in both economic and societal development. Islamic values, which are rooted in fundamental religious principles, have significant potential to shape entrepreneurial behaviors. This research aims to provide a framework that enhances the performance of SMEs. The results of this research emphasize the significant role of Islamic values in amplifying entrepreneurial orientation. This research reveals that adopting Islamic principles has the potential to significantly improve the business performance of SMEs in Central Java. In addition, SMEs benefit from a significant boost in their performance by embracing Islamic values, such as proactiveness, a commitment to learning, and the willingness to take risks.
Green Sukuk Development Strategy in Indonesia: ANP-SWOT Approach Khairanisa Alhaq; Tita Nursyamsiah; Marhamah Muthohharoh
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 16, No 1 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i1.16312

Abstract

Green sukuk are State Sharia Securities (SBSN) that put forward the concept of financing programs for environmentally friendly projects. However, since the issuance of this instrument, the number of green sukuk is still small compared to other SBSNs. This study aims to identify strengths, weaknesses, opportunities, threats, and solutions and develop strategies for developing green sukuk in Indonesia. The Analytic Network Process with a SWOT (Strength-Weakness-Opportunity-Threat) network structure is used. Respondents in the study amounted to five experts, consisting of academics, regulators, and practitioners. The results show that opportunities are a top priority in supporting the development of green sukuk. The most influential variables of strengths, weaknesses, opportunities, and threats are green sukuk which impacts reducing greenhouse emissions and preserving the environment. The number and types of funded projects are limited, increasing public awareness of environmentally friendly sustainable lifestyle trends and reputational risks. The priority strategy for developing green sukuk in Indonesia is increasing awareness of the issue of climate change.
The Effects of Islamic Financial Literacy, Lifestyle and Self-Control on Intention to Use Online Loans: an Extended TAM Approach Khasanah, Miftakhul; Aulia, Nuraini Intan
IQTISHADIA 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.v17i1.26646

Abstract

This research aims to investigate the relationship between lifestyle, self-control, Islamic financial literacy, and intention to use online loans. This research uses quantitative research methods with an exploratory approach. The population in this study were Indonesian citizens aged 17 to 55 years. The number of samples used in this research was 403 respondents. The data collection technique used was distributing questionnaires via Google Form. The research results were analyzed using Smart PLS 3. Attitude is only able to mediate between lifestyle and intention to use online loans, but is not able to mediate the variables of Islamic financial literacy and self-control. However, attitude is the biggest variable that can influence the intention to use online loans. Meanwhile, the intention to use online loans is influenced by Islamic financial literacy, lifestyle, self-control and attitude by 79.9%. Meanwhile, 20.1% was influenced by other factors outside this research model.
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 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.
Event Study of Announcement Impacts on Redirecting Fuel Subsidies towards Sharia Stock Performance Siti Amaroh; Husnurrosyidah Husnurrosyidah; Badingatus Solikhah
IQTISHADIA Vol 16, No 1 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i1.23484

Abstract

This study aims to examine if there is a difference in the average abnormal return and trading volume of Sharia shares listed on the Jakarta Islamic Index before and after the announcement of the diversion fuel subsidy on September 3, 2022. The study was conducted on a sample of 30 company issuers of Sharia shares with an observation period of 10 days before and after the release of a public announcement. The data was analyzed using both the paired sample t-test and the Wilcoxon Signed Rank Test, taking into consideration the normality of the data. The results show that the announcement of diversion subsidies for fossil fuels does not lead to significant changes in the average abnormal returns before and after the announcement. Meanwhile, the Average Trading Volume Activity displays discrepancies before and after the release. This result implies that investors are not responsive to changes in the price of fossil fuels and instead opt to wait before making the decision to either buy or sell shares in the Sharia trade.
Fostering Cultural Harmony: Economic Empowerment of Ethnic Chinese within the Minangkabau Philosophical Framework in Padang City Cahya, Bayu Tri; Sukardi, Agung Slamet; Andriasari, Widi Savitri; Atieq, Muhammad Qoes; Ali, Nor Aishah Mohd
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.v17i1.29021

Abstract

This study explores the intersection of cultural beliefs and spatial dynamics shaping the economic activities of the ethnic Chinese community in Padang City, focusing on their empowerment through Minangkabau traditional philosophy. The research highlights how cultural values deeply influence identity, social interactions, and economic opportunities within a pluralistic society. A qualitative ethnographic approach was used to gather insights from key community members, including Minangkabau and non-Minangkabau residents, as well as the Tungku Tigo Sajarangan, which consists of ninik mamak (tribal leaders), alim ulama (religious scholars), and cadiak pandai (intellectuals). Interviews centered on cultural and economic integration, exploring how traditional Minangkabau norms intersect with ethnic Chinese values. The research reveals that the Minangkabau traditional philosophy fosters an environment of coexistence, allowing the ethnic Chinese community to practice their cultural traditions without violating the overarching norms of "Adat Basandi Syarak, Syarak Basandi Kitabullah”. This cultural harmony supports economic engagement while respecting Confucian principles, which coexist with Minangkabau values. This study broadens the discourse on multiculturalism and economic interactions by highlighting how Minangkabau and Confucian values coexist within a shared economic and cultural space. The research provides new insights into the role of traditional philosophy in fostering economic inclusivity.
Improving Sustainable Competitive Advantage through Knowledge of Sharia Banking in a Spiritual Well-Being Nurcahyo, Satria Avianda; Nurani, Bulan Karima; Thoha, Anis Malik; Jayanti, Fitri Dwi
IQTISHADIA 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.v17i1.26460

Abstract

This research aims to analyze the influence of Knowledge of Sharia Banking, Spiritual Well-Being, and Sharia Compliance on Sustainable Competitive Advantage among employees of PT Bank Syariah Indonesia Tbk. The research respondents were employees of PT Bank Syariah Indonesia Tbk in Semarang Residency and Salatiga City, which had a total of 250 people, consisting of 145 male employees and 105 female employees. The sampling technique employed was a census involving direct sampling of the entire population, resulting in 250 responses. The results of empirical testing in this research show that the overall hypothesis is accepted, and Spiritual Well-Being is proven to mediate each relationship between Knowledge of Sharia Banking with Sharia Compliance and Sustainable Competitive Advantage. Even though it has been proven to mediate between the two, the most significant mediating influence of Spiritual Well-Being is between Knowledge of Sharia Banking and Sustainable Competitive Advantage.

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