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Journal of Sharia Economics
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 27743551     EISSN : 27743543     DOI : https://doi.org/10.22373/jose.v1i2.642
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Sharia Economics focuses on the studies pertaining to the field of Islamic Economics and Finance. Journal of Sharia Economics welcomes the contributions from related academicians and practitioners on the following topics: Islamic banking Islamic insurance/ takaful Islamic accounting Islamic business ethics and Islamic contemporary economics and business issues Islamic work ethics Islamic corporate social responsibility Islamic financial management Islamic financial technology Islamic business management Islamic business policies, strategies, and performance Islamic business and retail research Islamic economics policy and decision-making Islamic business security and privacy issues Islamic e-commerce Islamic consumer behavior Islamic business relationship management Islamic marketing Islamic management and retail marketing Public relations and retail communication Innovation and product development
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 108 Documents
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THE INFLUENCE OF RELIGIOSITY, RISK PERCEPTION, AND MOTIVATION ON STOCK AND CRYPTO INVESTMENT INTEREST IN BANDA ACEH WITH UNDERSTANDING AS A MODERATING VARIABLE Naharudi, Izul; Ibrahim, Azharsyah; Amri, Khairul
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.7486

Abstract

Public interest in investment, particularly in stocks and cryptocurrencies, remains relatively low compared to Indonesia's large population. However, these two instruments have attractive profit potential. Therefore, this study aims to analyze the influence of religiosity, risk perception, and motivation on investment interest in stocks and crypto in Banda Aceh, with understanding as a moderating variable. This study employs a quantitative approach using a survey method involving Banda Aceh residents as respondents. Data was collected through questionnaires and analyzed using a moderation regression technique with the assistance of Smart-PLS 4. The results indicate that religiosity does not positively affect investment interest in stocks and crypto, with a t-statistic value of (0.880) < 1.96 and a p-value of (0.379) > 0.05. In contrast, risk perception has been proven to have a positive effect, with a t-statistic value of (2.711) > 1.96 and a p-value of (0.007) < 0.05. Additionally, motivation also positively influences investment interest, with a t-statistic value of (5.484) > 1.96 and a p-value of (0.000) < 0.05. Furthermore, the understanding variable does not moderate the relationship between religiosity and investment interest. However, understanding is proven to moderate the relationship between risk perception and motivation with investment interest, where individuals with better understanding tend to have higher investment interest. These findings imply that increasing investment interest in society requires broader education on investment, especially regarding risk management and long-term benefits. Additionally, the development of the Islamic capital market and clearer regulations for crypto assets can serve as supporting factors for increasing investment participation in Banda Aceh. Keywords: Religiosity, Risk Perception, Motivation, Investment Interest, Understanding.
ANALISIS MASLAHAH MURSALAH: QRIS DAN GPN DALAM KONTEKS NEGOSIASI TARIF TRUMP Fikri, Ikhwan; Holijah; Syawaludin, Mohammad
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.7953

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan tarif yang diterapkan oleh Presiden Trump terhadap sistem pembayaran digital di Indonesia, khususnya QRIS (Quick Response Code Indonesian Standard) dan GPN (Global Payment Network). Jenis penelitian ini adalah kualitatif dengan teknik pengolahan data melalui analisis deskriptif. Hasil penelitian menunjukkan bahwa penerapan prinsip maslahah mursalah dalam konteks negosiasi tarif dapat memberikan dampak positif terhadap ekonomi Indonesia. QRIS dan GPN berperan penting dalam mendukung stabilitas ekonomi dan keuangan di tengah ketidakpastian global yang ditimbulkan oleh kebijakan tarif. Data terbaru menunjukkan bahwa pada kuartal pertama tahun 2025, jumlah pengguna QRIS mencapai 56,3 juta dengan volume transaksi 2,6 miliar, sementara GPN mencatat transaksi digital mencapai 10,76 miliar, tumbuh 33,50%. Kata Kunci: Kebijakan Tarif, QRIS, GPN, Maslahah Mursalah.
PERAN TEKNOLOGI BLOKCHAIN DALAM MENINGKATKAN TRANSPARANSI DAN KEPASTIAN INFORMASI SERTIFIKASI HALAL SERTA DAMPAKNYA PADA KEPERCAYAAN KONSUMEN Muhammad Zamzami; Khairul Amri; Rina Desiana
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8265

Abstract

Perkembangan teknologi digital mendorong berbagai sektor, termasuk sertifikasi halal, untuk mengadopsi sistem yang lebih transparan dan terpercaya melalui teknologi blockchain. Penelitian ini bertujuan untuk menganalisis peran teknologi blockchain dalam meningkatkan transparansi dan kepastian informasi sertifikasi halal serta dampaknya terhadap kepercayaan konsumen dengan mempertimbangkan peran kepastian informasi dan transparansi sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah masyarakat di Kota Banda Aceh, dengan sampel sebanyak 100 responden yang dipilih melalui teknik purposive sampling. Teknik analisis data yang digunakan adalah path analysis dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa blockchain berpengaruh signifikan terhadap kepastian informasi, transparansi, dan kepercayaan konsumen. Kepastian informasi juga berpengaruh signifikan terhadap kepercayaan konsumen. Namun, transparansi tidak berpengaruh signifikan terhadap kepercayaan konsumen. Secara tidak langsung, blockchain berpengaruh terhadap kepercayaan konsumen melalui kepastian informasi, tetapi tidak melalui transparansi. Temuan ini menunjukkan bahwa kepastian informasi memegang peran penting dalam membangun kepercayaan konsumen terhadap teknologi blockchain dalam transaksi digital.
ZAKAT GOVERNANCE MODEL IN ALLEVIATING POVERTY: A BIBLIOMETRIC STUDY Fawwaz , Yudisth; Syahputra, Hendra; Hafidhah, Hafidhah; Qurratulaini, Intan
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8296

Abstract

This study aims to analyze the development of scholarly research on zakat governance models in poverty alleviation through a bibliometric approach. Data were collected from international indexed publications within the period 2012–2025, comprising a total of 48 documents. A bibliometric method was employed to identify publication trends, leading sources, authors, institutions, and country contributions in zakat-related studies. The analysis was conducted using Biblioshiny and VOSviewer software. The findings reveal that research on zakat has grown significantly since 2019, with peak productivity observed between 2021 and 2023. Indonesia and Malaysia emerged as the main contributors, with Universitas Airlangga and University Utara Malaysia being the most productive institutions. In terms of sources, the Journal of Islamic Accounting and Business Research was identified as the most influential journal, while Malaysia ranked highest in citation impact. Overall, the study confirms that zakat plays a vital role as a strategic instrument for poverty alleviation; however, strengthening governance, enhancing transparency, adopting digital innovation, and fostering international collaboration remain crucial to optimizing its contribution.
THE EFFECT OF CREDIT RISK AND OPERATIONAL EFFICIENCY ON THE PROFITABILITY OF ISLAMIC BANKS: A COMPARATIVE STUDY OF INDONESIA AND MALAYSIA 2017–2024 Rahmatillah, Siti Kartika; Nanda, Teuku Syifa Fadrizha; Ayumiati, Ayumiati
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8370

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko pembiayaan (Non-Performing Financing/NPF) dan risiko operasional (Biaya Operasional terhadap Pendapatan Operasional/BOPO) terhadap kinerja keuangan perbankan syariah yang diukur dengan Return on Assets (ROA). Objek penelitian mencakup empat bank syariah, yaitu Bank Muamalat Indonesia, Bank Mega Syariah, Maybank Islamic Berhad, dan CIMB Islamic Berhad dengan periode observasi 2017–2024, yang meliputi pra-pandemi, masa pandemi COVID-19, dan pemulihan pasca-pandemi. Metode penelitian menggunakan pendekatan kuantitatif komparatif dengan data sekunder berupa laporan keuangan triwulanan. Analisis dilakukan dengan regresi data panel melalui EViews 12, uji F, uji t, serta uji beda antarbank. Hasil penelitian menunjukkan bahwa secara simultan NPF dan BOPO berpengaruh signifikan terhadap ROA dengan koefisien determinasi sebesar 71,44%. Secara parsial, NPF tidak berpengaruh signifikan terhadap ROA, sementara BOPO berpengaruh negatif signifikan. Uji beda mengungkapkan adanya perbedaan signifikan pada rata-rata NPF, BOPO, dan ROA antara bank syariah di Indonesia dan Malaysia. Bank syariah Indonesia lebih sensitif terhadap risiko pembiayaan, sedangkan bank syariah Malaysia lebih dipengaruhi oleh efisiensi operasional. Temuan ini menegaskan bahwa BOPO merupakan variabel paling dominan dalam menjelaskan variasi ROA, sedangkan pengaruh NPF relatif terbatas. Implikasi penelitian ini menekankan pentingnya peningkatan efisiensi operasional dan manajemen biaya untuk memperkuat profitabilitas bank syariah di kawasan ASEAN.
ANALYSIS OF ACCOUNTING TREATMENT OF NON-HALAL FUNDS AT THE NATIONAL ZAKAT INSTITUTION DAARUT TAUHIID PEDULI Agustin, Savitri; Yulianti, Lina; Effendi, Ridwan
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8377

Abstract

The management of non-halal funds sourced from activities that are not in accordance with sharia principles is a crucial issue for the National Amil Zakat Institution (LAZNAS), because it risks reducing accountability and public trust. This study aims to analyze in depth the management mechanism and application of accounting treatment of non-halal funds at LAZNAS Daarut Tauhiid Peduli. The research approach used is qualitative with descriptive methods, where data is obtained through interviews, observations, and documentation studies. The results found that LAZNAS Daarut Tauhiid Peduli has implemented a strict management mechanism, including separation of funds from the beginning, internal classification as Sharia Prohibited funds (YDS), as well as a layered approval flow involving the Sharia Supervisory Board. The accounting treatment applied is in accordance with the principles of PSAK 409, where funds are recognized as liabilities, measured at nominal value, and presented and disclosed separately in the financial statements. It is concluded that the practice in this institution can be a model of accountable governance, although it is still faced with the obstacles of the lack of specific technical regulations and the complexity of internal procedures.
THE IMPACT OF BANK ACEH SYARIAH’S KUR FINANCING PROGRAM ON THE WELFARE OF MICRO, SMALL, AND MEDIUM ENTERPRISE ENTREPRENEURS IN ACEH BESAR Mukahar, M. Agil; Syahputra, Hendra; Amanatillah, Dara
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8263

Abstract

Micro, small, and medium enterprises (MSMEs) are central to Indonesia’s economic development, contributing to gross domestic product (GDP), generating employment, and reducing unemployment. To strengthen this sector, the Indonesian government introduced the People’s Business Credit programme (Kredit Usaha Rakyat/KUR), which aims to provide financing access for MSMEs that face barriers in obtaining capital from formal financial institutions. Bank Aceh Syariah, as a key financial institution in Aceh, plays an active role in distributing KUR funds to local business actors. This study investigates the impact of KUR financing on the welfare of MSME actors in Aceh Besar. Using a qualitative case study approach, data were collected through in-depth interviews with MSME actors who received KUR financing, supported by direct observation of their business activities. The findings demonstrate that KUR financing has had a positive impact on the welfare of MSME actors by improving access to capital, enabling business expansion, increasing productivity, and broadening market networks. Furthermore, the programme has contributed to higher income levels and enhanced quality of life. However, challenges remain, particularly in financial management and marketing capacity. These results underscore the need for complementary support from financial institutions and government agencies through education and technical assistance, to ensure MSMEs can fully optimise the benefits of KUR financing.  
PENGARUH JUMLAH UANG BEREDAR (JUB), INFLASI, DAN SUKUK TERHADAP KAPITALISASI PASAR INDEKS SAHAM SYARIAH INDONESIA (ISSI) DENGAN NILAI TUKAR (KURS) SEBAGAI VARIABEL MODERASI Aeni, Nor; Arinta, Yusvita Nena
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8059

Abstract

This study aims to examine the influence of money supply, inflation, and sukuk on the market capitalization of the Indonesia Sharia Stock Index (ISSI), with the exchange rate as a moderating variable. The research is grounded in the growing significance of the Islamic capital market amid macroeconomic fluctuations, particularly during the 2020–2024 period marked by the COVID-19 pandemic and global uncertainty. A quantitative approach is employed using monthly time series data, analyzed through multiple linear regression and Moderated Regression Analysis (MRA) with EViews 13 software. The results of the study show that: (1) the amount of money in circulation has a significant negative effect on the ISSI market capitalization (2) inflation has a significant positive effect on the ISSI market capitalization (3) sukuk does not have a significant effect on the ISSI market capitalization (4) the exchange rate has a significant negative effect on the ISSI market capitalization, (5) the exchange rate is able to significantly moderate the effect of the amount of money in circulation on the ISSI market capitalization, (6) the exchange rate is able to significantly moderate the effect of inflation on the ISSI market capitalization, (7) the exchange rate is not able to significantly moderate the effect of sukuk on the ISSI market capitalization.

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