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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 218 Documents
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The Relationship Between the God Locus of Health Control and Halal Awareness Based on Demographic Factors Nursanita, Nursanita; Faruqi, Faris; Hendryadi, Hendryadi; Suryani, Suryani; Iskandar, Donant Alananto; Fathoni, Muhammad Anwar
IQTISHADIA 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.v18i1.31247

Abstract

This study explores the relationship between the God Locus of Health Control (GLHC) and halal awareness in tourist destinations, with demographics such as gender, age, and education serving as differentiators. The sample consisted of 478 respondents selected through convenience sampling techniques, and data were collected using online questionnaires. The analysis was conducted using structural equation modeling (SEM) and multi-group analysis (MGA), which are robust statistical methods that examine complex relationships and comparisons among different demographic groups. The results indicate that GLHC is positively associated with halal awareness. Moreover, the relationship between GLHC and halal awareness was confirmed to be more dominant in men, the 25-30-year age group, and respondents with a master's and bachelor's degree. This study contributes to halal awareness research by introducing GLHC as a spiritual determinant, exploring demographic moderators (gender, age, education), and focusing on halal tourism, expanding beyond traditional product categories like food and cosmetics.
Partnership Morality as a Masterpiece of Business Performance Ade, Sinar Hubtriyan; Wibowo, Bagus Yunianto; Kurniasih, Pritha
IQTISHADIA 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.v17i2.30216

Abstract

Partnership morality strengthened by spiritual capital is a variable built to mediate the effect of relational capital on business performance. The main purpose of this research is to analyze the essence and role, partially focusing on relational capital, spiritual capital, and partnership morality in business performance. In this study, the population was the owner of Batik SMEs in Pekalongan, Central Java, Indonesia, with as many as 247 Batik business units. The sampling method employs census sampling or turns the entire population into a research sample using a purposive sampling technique. The sample in this study was 101 owners of Batik SMEs in Pekalongan. Structural Equation Modeling (SEM) was used to analyze the data. The results of this study proved that partnership morality strengthened by spiritual capital variables can become a powerful mediation in the effect of relational capital on business performance. Partially, relational and spiritual capital has a significant positive effect on partnership morality. Meanwhile, spiritual and moral capital has a positive and significant impact on business performance, while spiritual capital does not affect business performance.
Financial Performance as Mediator: The Role of Corporate Social Responsibility, Audit Quality, and Financial Distress in Islamic Finance Tax Aggressiveness Suhadi, Suhadi; Januarti, Indira; SET, Fuad; Hardiningsih, Pancawati
IQTISHADIA 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.v17i2.30319

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR), audit quality, and financial distress on tax aggressiveness with financial performance as a mediating variable. This research employs quantitative methods with a sample size of 168 companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020-2022. Data were processed using multiple linear regression, and Sobel tests for mediation analysis. The results show that CSR and audit quality have a significant positive influence on financial performance. Meanwhile, financial distress has a significant negative effect on tax aggressiveness. CSR has a significant negative influence on the Effective Tax Rate (ETR). Audit quality has a significant positive influence on ETR, and financial distress also has a significant positive effect on ETR. Meanwhile, financial performance has not been proven to mediate CSR against tax aggressiveness. Theoretically, these findings suggest that financial performance is not a significant channel for understanding how CSR affects tax aggressiveness. In practical terms, this means that when a company conducts CSR activities, its impact on the tax strategy is not mediated by how well the company performs financially.
The Mediating Function of Islamic Work Ethics in the Association Between Ethical Leadership and Job Performance in Islamic Hospitals Nijwah, Izzah Sarirotun; Achmad, Affan Wazzar; Mukhlisin, Ahmad
IQTISHADIA 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.v18i1.32346

Abstract

This study examines how healthcare professionals' performance in Islamic hospitals after the COVID-19 epidemic is affected by Islamic Work Ethics (IWE) and Ethical Leadership. Descriptive statistical analysis and a quantitative approach were employed in this study. A stratified random sample of healthcare professionals from Kudus Regency's Islamic hospitals was collected. A total of 157 respondents completed a standardized questionnaire that was used to gather the data. The suggested linkages and data analysis were tested using SmartPLS.  This study found that IWE and ethical leadership significantly impact healthcare professionals' job performance.   Furthermore, ethical leadership positively affects the IWE, and the IWE partially mediates the relation between ethical leadership and job performance. Only healthcare professionals working in Kudus, Jawa Tengah's Islamic hospitals, are included in this study. Therefore, future studies may involve experts from a larger range of industries to obtain a more comprehensive understanding. This study presents a fresh viewpoint by investigating the concurrent relationship between IWE, job performance, and ethical leadership in Islamic hospitals. Additionally, this study focuses on Islamic hospitals, which uniquely integrate Islamic values into workplace practices, especially in the post-pandemic era. 
Managing Business in a Muslim Majority Country: A Case Study of Boycott Factors in Non-Muslim Families in Indonesia
IQTISHADIA 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.v18i1.31394

Abstract

Business management in each country varied from one another based on their own characteristics, especially in Muslim-majority countries. The prolonged conflict between Israel and Palestine has led all countries to boycott Israeli products, whose movement is known globally as BDS (Boycott, Divestment, Sanctions). This quantitative study aims to determine the role of internal factors such as religiosity, self-enrichment, and ethnocentrism in influencing the intention to boycott Israeli-affiliated products. This study examines the willingness of non-Muslims in Indonesia to boycott Israeli-affiliated products. Four hundred respondents from 29 provinces in Indonesia and various backgrounds participated in this study. The analysis used structural equation modelling with partial least squares (SEM-PLS). The results showed that two factors positively influence boycott intentions: self-enhancement and ethnocentrism. Meanwhile, religious religiosity does not influence boycott intentions. The results of this study provide insights for international companies to provide complete transparency on their business operation related to humanistic and inclusive business practices if they want to be accepted by the Indonesian people.
Employee Engagement as Mediator Distributive Justice, Islamic Workplace Spirituality, and Work Life Balance on Employee Performance in Islamic Banking Wahyuningsih, Nining; Aziz, Abdul; Rosnidah, Ida; Layaman, Layaman
IQTISHADIA Vol 19, No 1 (2026): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v19i1.37507

Abstract

This study aims to examine the influence of distributive justice, Islamic spirituality in the workplace, and work-life balance on employee performance through employee engagement. This study develops the variables of workplace spirituality and work-life balance from an Islamic perspective. This study uses a quantitative approach with a saturated sampling technique. Data were collected through a questionnaire from 323 Sharia Bank employees in Cirebon City and Regency, Indramayu Regency, Majalengka Regency, and Kuningan Regency. Data analysis used SEM PLS processed using smart-PLS software. The results of the study indicate that in the direct influence test, namely distributive justice, Islamic spirituality in the workplace and work-life balance have a significant positive effect on employee performance. Likewise, indirect influences, namely distributive justice, have a significant effect on employee performance through employee engagement, and Islamic spirituality in the workplace has an effect on employee performance through employee engagement, and work-life balance has a positive effect on employee performance through employee engagement. The findings of this study confirm organizational behavior theory and reinforce social exchange theory, which holds that high engagement fosters enthusiasm and dedication to work, thereby improving performance. Likewise, Islamic spiritual values need to be implemented beyond mere symbolic meaning. 
The Moderating Role of Governance on the Effects of FDI, Trade Openness, Manufacturing, and Labor Force on Economic Growth: Evidence from Dynamic Panel GMM in Middle-Income Asian Countries Alfadri, Ferri; Pulungan, Ismail; Lubis, Rizki Mulia
IQTISHADIA Vol 19, No 1 (2026): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v19i1.35850

Abstract

This study empirically examines the effects of manufacturing, foreign direct investment (FDI), trade openness, and the labor force on economic growth in middle-income Asian countries during 2004–2024, with governance serving as a moderating variable. Using a dynamic panel Generalized Method of Moments (GMM) approach complemented by Moderated Regression Analysis (MRA), the findings reveal that manufacturing, FDI, and trade openness do not exhibit statistically significant direct effects on economic growth, while labor force growth shows a negative and significant impact, indicating structural inefficiencies and productivity constraints. The results further demonstrate that governance plays a crucial conditioning role in shaping the effectiveness of economic activities, suggesting that economic growth drivers can contribute to growth only when supported by strong institutional frameworks. From an Islamic economics perspective, these findings highlight that economic growth cannot be achieved solely through the expansion of production inputs or capital inflows, but must be embedded within governance structures that uphold justice (‘adl), trust (amanah), and public welfare (maslahah), in line with maqasid al-shariah. The study contributes to the Islamic economics literature by reinterpreting conventional growth determinants through a maqasid-oriented governance framework, emphasizing governance's central role in promoting inclusive and sustainable economic growth in middle-income Asian countries.
Academic Industry Collaboration and Islamic Finance Support: Evidence from Halal Business Incubators and Student Entrepreneurship Rahmawati, Rahmawati; Putri, Juliana; Badriah, Badriah
IQTISHADIA Vol 19, No 1 (2026): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v19i1.36119

Abstract

This study examines how working with businesses and using Islamic finance can help students succeed in starting their own businesses through halal business incubation. Universities are becoming important in helping students start businesses, especially in places that follow Sharia law. This study used surveys from 200 student entrepreneurs in a halal business incubator at a university in Aceh, Indonesia. The data were analyzed using PLS-SEM. The study found that halal business incubators greatly help students improve their business skills. Islamic finance improves the functioning of incubators and directly helps students succeed in business. Working with businesses also directly helps students, but it does not help much through incubators. This suggests that other methods, such as learning by doing and working with professionals, might be important. The study shows how working with businesses and using Islamic finance can help in halal business environments. The findings are helpful to universities, policymakers, and Islamic financial institutions in improving their support for Sharia-compliant entrepreneurship.

Page 22 of 22 | Total Record : 218

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