cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Khairatun Hisan
Contact Email
khairahisan@iainlangsa.ac.id
Phone
+628116824961
Journal Mail Official
jurnaljii@iainlangsa.ac.id
Editorial Address
Gedung Fakultas Ekonomi dan Bisnis Islam IAIN Langsa Komplek Kampus IAIN Langsa Jl. Meurandeh Gp. Sidodadi Kota Langsa
Location
Kota langsa,
Aceh
INDONESIA
Jurnal Investasi Islam
Published by Institut Agama Islam Negeri Zawiyah Cot Kala Langsa
ISSN : 25413570     EISSN : 25809024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Investasi Islam adalah jurnal akademis yang diterbitkan dua kali dalam setahun oleh Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri Langsa. Jurnal Investasi Islam bertujuan untuk menjadi bagian dalam kemajuan ilmu pengetahuan di bidang ekonomi, keuangan dan investasi islam dengan menerbitkan jurnal investasi berkualitas. Fokus dan Scope: Fokus dan Lingkup Jurnal Investasi Islam di antaranya adalah: 1. Islamic investment 2. Islamic Banking and Finance 3. Monetary Policy 4. Fiscal 5. Ziswaf 6. Islamic Microfinance 7. Sukuk 8. Other investment instruments
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 270 Documents
 22   23   24   25   26 
Pengaruh Green Financing Dan Literasi Keuangan Syariah Terhadap Minat Generasi Z dalam Menggunakan Produk Bank Syariah di Kota Medan Cindy; Imsar; Nurlaila
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15556

Abstract

Meskipun industri perbankan syariah di Indonesia mengalami pertumbuhan yang cukup pesat, minat Generasi Z untuk menggunakan produk perbankan syariah masih relatif rendah. Penelitian terdahulu umumnya mengkaji green financing dan literasi keuangan syariah secara terpisah, sehingga masih terbatas bukti empiris yang menjelaskan pengaruh kedua faktor tersebut secara terintegrasi terhadap minat Generasi Z dalam menggunakan produk bank syariah. Penelitian ini bertujuan untuk menganalisis pengaruh green financing dan literasi keuangan syariah terhadap minat Generasi Z dalam menggunakan produk bank syariah di Kota Medan. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 100 responden Generasi Z. Data dikumpulkan melalui kuesioner yang disebarkan secara daring menggunakan Google Forms dan dianalisis menggunakan analisis regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa green financing dan literasi keuangan syariah berpengaruh positif dan signifikan terhadap minat Generasi Z dalam menggunakan produk bank syariah. Literasi keuangan syariah memiliki pengaruh yang lebih kuat dibandingkan green financing, yang menunjukkan bahwa pemahaman terhadap prinsip dan produk keuangan syariah berperan lebih besar dalam membentuk minat Generasi Z. Temuan ini mengindikasikan bahwa inisiatif keberlanjutan lingkungan yang diterapkan oleh bank syariah perlu didukung oleh peningkatan literasi keuangan syariah agar mampu meningkatkan ketertarikan generasi muda terhadap produk perbankan syariah. Penelitian ini memberikan kontribusi terhadap pengembangan literatur dengan menunjukkan peran komplementer green financing dan literasi keuangan syariah dalam menjelaskan minat Generasi Z terhadap produk perbankan syariah, sekaligus memperluas penerapan Theory of Planned Behavior dalam konteks keuangan syariah berkelanjutan. Temuan penelitian ini juga memberikan implikasi praktis bagi perbankan syariah dan regulator dalam merancang strategi edukasi keuangan syariah serta pengembangan layanan green banking yang lebih efektif bagi Generasi Z.
Sustainable Nature Tourism Development at Katobung Waterfall: Implications for Local Economic Development and Environmental Conservation Maisyah Khairani Hasibuan; Yusrizal; Ahmad Syakir
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15560

Abstract

This study aims to analyze the impact of the Katobung Waterfall development on the community's microeconomics and regional finances, as well as identify structural constraints to its management in a state forest area. Using a qualitative approach with a phenomenological design, data were collected through in-depth interviews with 12 key informants and field observations. Data analysis employed a modified Moustakas method through the stages of horizontalization and clustering themes using the Common-Pool Resources Theory and Livelihood Framework analysis tools. Field findings indicate that self-help tourism has triggered a diversification of food stall income of Rp150,000 to Rp200,000 every weekend and reduced unemployment through informal transportation services. However, its macro contribution to Regional Original Income (PAD) is zero due to a regulatory void. The local government is hampered in allocating APBD funds for repairs to a 14-kilometer road and sanitation because the location is in a Production Forest area under the auspices of the KPHP. This institutional friction has triggered illegal management, parking conflicts, and garbage accumulation. This research provides a scientific contribution in the form of an antithesis to the classical CBT theory by proving that local control without formal legal certainty and adequate human capital actually traps destinations in the Tragedy of the Commons, thus requiring a Collaborative Sustainable Governance framework.
The Influence of Organizational Justice on Internship Participants' Job Satisfaction: Evidence from the Hospitality Industry Dinda Afifah Permatahati; Mukaram; Eggi Indriani Pratami
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15590

Abstract

This study aims to examine the influence of organizational justice on job satisfaction among internship participants at Gran Melia Jakarta, a hospitality company operating in Jakarta. The background of this study stems from a discrepancy between the written provisions of the internship program and their implementation in practice, particularly regarding compensation considered disproportionate to workload and inconsistent enforcement of attendance regulations. This research employed a quantitative approach using simple linear regression analysis. Data were collected through a Likert-scale questionnaire distributed to all 124 internship participants using a census technique. In this study, the independent variable (X) is organizational justice, while the dependent variable (Y) is job satisfaction. The results of the descriptive analysis indicate that the levels of organizational justice and job satisfaction among internship participants at Gran Melia Jakarta are generally categorized as very good. For the organizational justice variable, the interactional justice dimension received the highest rating. Meanwhile, for the job satisfaction variable, the work experience and supervision dimensions emerged as the highest-rated aspects. Hypothesis testing revealed that organizational justice has a positive and significant influence on job satisfaction among internship participants. These findings indicate that the higher the participants' perception of organizational justice implementation within the company, the higher the level of job satisfaction they experience during the internship program. Academically, this study enriches the literature on organizational justice, particularly within the context of internship participants in the hospitality industry, a population that remains relatively understudied and rarely examined separately from permanent employees.
Islamic Business Ethics in Palm Oil Trading: Evidence from Farmer–Collector Transactions in Binanga Dua Village, Indonesia Lian Diza Loriva Siregar; Rahmat Daim Harahap; Tri Inda Fadhila Rahma
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15613

Abstract

This study aims to analyze the implementation of Islamic business ethics in palm oil trading practices in Binanga Dua Village, South Labuhanbatu Regency, North Sumatra. The study addresses the limited empirical research on the application of Islamic business ethics within rural palm oil supply chains, particularly in the relationship between farmers and collector agents. Binanga Dua Village was selected because most independent farmers depend on collectors due to limited transportation, market access, and bargaining power. This study employed a descriptive qualitative approach using purposive sampling involving seven informants representing farmers, collector agents, community leaders, and village officials. Data were collected through observation, semi-structured interviews, and documentation and were analyzed using the Miles and Huberman interactive model, including data condensation, data display, thematic coding, and conclusion drawing. The findings indicate that trust (amanah), mutual assistance (ta’awun), and immediate cash payment practices have been implemented in trading activities. However, the study also identified limited transparency in the weighing process, asymmetric price information, and weak bargaining power among farmers, which reduce the realization of justice (‘adl) and transparency (tabligh). This study contributes to the development of applied Islamic business ethics by providing empirical evidence for improving ethical governance and promoting a fairer and more sustainable rural palm oil supply chain.
Leverage, Corporate Governance, and Financial Distress: Evidence from Basic Chemicals Companies Listed on the Indonesia Stock Exchange Lila Shafrila Arifin; Umiaty Hamzani; Syarif M. Helmi
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15616

Abstract

This study examines the effect of leverage and corporate governance, proxied by managerial ownership and institutional ownership, on financial distress in Basic Chemicals companies listed on the Indonesia Stock Exchange (IDX) during 2022–2025. Previous studies have reported inconsistent findings regarding the influence of leverage and ownership structure on financial distress, while evidence focusing specifically on the Basic Chemicals industry remains limited. This research addresses this gap by providing empirical evidence from a capital-intensive sector with unique financing characteristics in the post-pandemic period. The study employed a quantitative approach using secondary data obtained from annual reports and financial statements. A purposive sampling technique was applied to select 16 companies, resulting in 64 firm-year observations. Financial distress was measured using the Altman Z-Score and transformed into a dummy variable, while logistic regression was used for data analysis. The results indicate that leverage has no significant effect on financial distress, suggesting that debt utilization remains at a manageable level. In contrast, managerial ownership and institutional ownership have a positive and significant effect on financial distress, implying that ownership concentration alone does not guarantee effective corporate governance or lower financial distress risk. The study contributes to Agency Theory by demonstrating that ownership structure requires effective monitoring mechanisms to mitigate agency conflicts. Practically, the findings provide useful insights for corporate managers, investors, and regulators in strengthening governance practices, improving ownership monitoring, and developing strategies to reduce the risk of financial distress.
Effectiveness of Non-Tax State Revenue Management through SIMPONI: A Case Study at the Harbormaster's Office and the Lake Toba Port Ferry Authority Said Dariadi Ramadhan; Nursantri Yanti; Laylan Syafina
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15631

Abstract

Non-Tax State Revenue (PNBP) plays a vital role in supporting national finances, yet studies examining implementation gaps in PNBP accounting systems at inland ports remain limited, particularly regarding the lack of integration between operational logbooks and digital financial systems. This study analyzes the effectiveness of PNBP management at the Lake Toba Harbormaster and Ferry Authority Office (KSOP), with a specific focus on the integration gap between manual ship logbooks and the SIMPONI digital platform. Using a socio-technical systems perspective, the research highlights how partial digitalization can create administrative inefficiencies and reduce the quality of financial information. A descriptive qualitative case study approach was employed. Data were collected through purposive sampling involving the Head of KSOP, the Head of the Administration Subdivision, and financial staff. Data validity was ensured through source triangulation, while analysis followed thematic coding procedures consisting of data reduction, data display, and conclusion drawing. The findings indicate that although PNBP collection procedures comply with existing regulations, management effectiveness remains suboptimal due to non-integrated manual logbook records, system output errors, and limited staff competencies. These issues contribute to reporting delays and increase the risk of inaccurate financial information. The study contributes to public sector accounting literature by demonstrating that effective PNBP management depends not only on regulatory compliance and the availability of digital systems but also on comprehensive system integration and institutional capacity. Practical recommendations include integrating ship logbooks with SIMPONI, providing continuous technical training, and strengthening internal verification mechanisms to enhance transparency, accountability, and the overall effectiveness of PNBP management.
Environmental, Social, and Governance Disclosure and Financial Performance: Evidence from Indonesian Mining Companies Kania Marsya Pramitha; Arwan Gunawan
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15634

Abstract

Environmental, Social, and Governance (ESG) disclosure has become an important instrument for promoting corporate sustainability and improving financial performance. However, previous studies have reported inconsistent findings regarding the relationship between ESG disclosure and financial performance, particularly in Indonesian mining companies. Moreover, empirical evidence examining the individual effects of environmental, social, and governance disclosures while controlling for firm size remains limited. This study aims to analyze the influence of Environmental, Social, and Governance (ESG) disclosure on the financial performance of mining companies listed on the Indonesia Stock Exchange during 2019–2024. A quantitative explanatory approach was employed using balanced panel data from 14 mining companies, resulting in 84 firm-year observations selected through purposive sampling. ESG disclosure was measured using the Global Reporting Initiative (GRI Standards 2021) disclosure index, in which disclosed indicators were scored one and undisclosed indicators were scored zero. Financial performance was proxied by Return on Assets (ROA), while firm size, measured by the natural logarithm of total assets, served as a control variable. Panel data were analyzed using the Random Effect Model (REM) with EViews 13. The results indicate that environmental disclosure has a positive and significant effect on ROA (β = 13.295; p = 0.028), governance disclosure also positively affects ROA (β = 10.648; p = 0.046), whereas social disclosure has no significant effect (β = −6.526; p = 0.234). Simultaneously, ESG disclosure significantly influences financial performance (F = 10.553; p < 0.001), with an adjusted R² of 31.52%. This study contributes to the ESG literature by demonstrating that environmental and governance disclosures play a more substantial role than social disclosure in enhancing financial performance within Indonesia's mining sector, thereby strengthening the applicability of legitimacy and stakeholder theories in emerging markets.
Financial Distress as an Investment Risk Signal: The Role of Profitability, Leverage, and Sales Growth in Textile and Garment Companies on the Indonesia Stock Exchange Nadia; Reza Pahlevi; Vitriyan Espa
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15635

Abstract

This study aims to examine the effects of profitability, leverage, and sales growth on financial distress among textile and garment companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Although financial distress has been extensively investigated, previous studies have produced inconsistent findings, particularly within the textile and garment industry, which has experienced post-pandemic pressures, rising raw material costs, and increasing competition from imported products. This inconsistency represents the research gap addressed by the present study. A quantitative approach was employed using secondary data obtained from the annual financial statements of 15 companies, resulting in 60 firm-year observations. Logistic regression was used because the dependent variable is dichotomous, distinguishing between financially distressed and non-distressed firms. The findings reveal that profitability (Sig. = 0.119), leverage (Sig. = 0.426), and sales growth (Sig. = 0.568) do not significantly influence financial distress individually. Furthermore, the Omnibus Test indicates that these variables do not simultaneously affect financial distress (Sig. = 0.144). The Nagelkerke R Square value of 0.126 indicates that the model explains only 12.6% of the variation in financial distress, while the remaining 87.4% is explained by other factors outside the model. The novelty of this study lies in applying the Zmijewski model to Indonesia's textile and garment industry during the post-pandemic recovery period by integrating profitability, leverage, and sales growth into a single prediction model. This study contributes to the financial distress literature and provides practical implications for managers, investors, creditors, and regulators in improving early detection and assessment of financial distress risk.
Strengthening MSME Financial Reporting Quality: The Role of Internal Control Systems and Human Resource Competencies Syla Arifatus Sholiha; Arwan Gunawan
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15650

Abstract

This study demonstrates that internal control systems and human resource competence have a positive and significant impact—both individually and simultaneously—on the quality of financial reports for MSMEs in Rawalumbu District, Bekasi City. The internal control system emerges as the dominant factor in enhancing the quality of financial reporting by strengthening the control environment, control activities, transaction documentation, and effective oversight mechanisms. Human resource competence also contributes to the production of financial reports that are relevant, reliable, comparable, and understandable in accordance with SAK EMKM standards. These findings were derived using instruments based on the COSO (2013) framework for internal control systems, SAK EMKM (IAI, 2016) for financial report quality, and Spencer and Spencer (1993) for human resource competence, with data analyzed via multiple linear regression. This research addresses a gap in the literature by providing limited empirical evidence that simultaneously examines the synergy between internal control systems and human resource competence in local government-supported MSMEs as they implement SAK EMKM. The study’s novelty lies in integrating these two variables as internal organizational capabilities—viewed through the lens of the Resource-Based View (RBV)—within the context of MSMEs supported by the Bekasi City Cooperatives and SMEs Agency; this yields a model demonstrating that financial report quality is influenced not only by each factor in isolation but also by the synergy between them. These findings enrich the literature on MSME financial governance and offer practical implications for local governments and support agencies to develop accounting training programs, strengthen internal control systems, and provide sustained guidance on SAK EMKM implementation, thereby enhancing MSME accountability and competitiveness.
Evaluasi Kepatuhan Syariah Implementasi Akad Murabahah bil Wakalah pada Produk Mitraguna Bank Syariah Indonesia Berdasarkan Fatwa DSN-MUI Nomor 04/DSN-MUI/IV/2000 Muhammad Fikri Al Hidayah; Abdul Majid Toyyibi
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15670

Abstract

Penelitian mengenai penerapan akad murabahah di perbankan syariah umumnya berfokus pada produk Cicil Emas, Griya, atau pembiayaan berbasis objek tertentu, sedangkan kajian mengenai Produk Mitraguna berbasis payroll masih terbatas. Penelitian ini bertujuan menganalisis mekanisme penerapan akad murabahah pada Produk Mitraguna di Bank Syariah Indonesia (BSI) KCP Dharmahusada serta mengevaluasi kesesuaiannya dengan Fatwa DSN-MUI Nomor 04/DSN-MUI/IV/2000. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik purposive sampling. Data diperoleh melalui observasi, wawancara semi-terstruktur, dan dokumentasi terhadap Branch Manager, Account Officer, dan nasabah, kemudian dianalisis menggunakan model analisis interaktif dengan triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa penerapan akad murabahah telah sesuai dengan Fatwa DSN-MUI, ditandai oleh penerapan prinsip kehati-hatian, penentuan akad berdasarkan underlying transaction, serta implementasi akad murabahah bil wakalah yang dilakukan secara bertahap, transparan, dan memenuhi prinsip sharia compliance. Secara teoretis, penelitian ini memperkaya kajian mengenai implementasi murabahah pada pembiayaan konsumtif berbasis payroll. Secara praktis, hasil penelitian dapat menjadi bahan evaluasi bagi Bank Syariah Indonesia dalam memperkuat kepatuhan syariah dan meningkatkan kualitas implementasi pembiayaan murabahah.

Page 24 of 27 | Total Record : 270

 22   23   24   25   26 

Filter by Year

2016 2026


Reset
Filter By Issues
All Issue Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII) Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII) Vol 10 No 2 (2025): Jurnal Investasi Islam Vol. 10 No. 2 (2025): Jurnal Investasi Islam Vol. 10 No. 1 (2025): Jurnal Investasi Islam Vol 9 No 2 (2024): Jurnal Investasi Islam Vol 9 No 1 (2024): Jurnal Investasi Islam Vol 8 No 2 (2023): Jurnal Investasi Islam Vol 8 No 1 (2023): Jurnal Investasi Islam Vol 7 No 2 (2022): Jurnal Investasi Islam Vol 7 No 1 (2022): Jurnal Investasi Islam Vol 6 No 2 (2021): Jurnal Investasi Islam Vol 6 No 1 (2021): Jurnal Investasi Islam Vol 5 No 2 (2020): Jurnal Investasi Islam Vol 5 No 1 (2020): Jurnal Investasi Islam Vol 4 No 2 (2019): Jurnal Investasi Islam Vol 4 No 1 (2019): Jurnal Investasi Islam Vol 3 No 1 (2018): Jurnal Investasi Islam Vol 2 No 2 (2017): Jurnal Investasi Islam Vol 2 No 1 (2017): Jurnal Investasi Islam Vol. 1 No. 2 (2016): Jurnal Investasi Islam Vol 1 No 2 (2016): Jurnal Investasi Islam Vol 1 No 1 (2016): Jurnal Investasi Islam Vol. 1 No. 1 (2016): Jurnal Investasi Islam More Issue