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
 23   24   25   26   27 
Analysis of Accounting Treatment for Biological Assets Based on Psak 241 and Its Implications for Sales Pricing Determination in Desa Mulya Farmers Group Yanisa Citra Trilaxmi Nasution; Rahmat Daim Harahap; Budi Harianto
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.v11i2.15920

Abstract

Agricultural financial governance at the grass-roots level often suffers from systemic distortions. Previous studies remain heavily dominated by large corporate plantations or intensive horticultural industries, presenting a severe contextual gap. Consequently, existing research is insufficient as it fails to bridge standard accounting treatments with downstream economic metrics, leaving a distinct theoretical and empirical gap where biological asset accounting is treated in isolation from market pricing and a farmer's bargaining power. This descriptive qualitative study addresses these deficiencies at the Desa Mulya Farmer Group in Deli Serdang Regency, North Sumatra. Data were gathered through concurrent field observations and in-depth interviews with two core management key informants. Technical triangulation was employed by cross-comparing interview transcripts, physical transformation observations, and calculated production data within the interactive model of data reduction, display, and conclusion drawing. The findings revealed a massive compliance gap across all four pillars of PSAK 241 (recognition, measurement, presentation, and disclosure) due to an output-oriented mindset that fails to capitalize vegetative asset transformations. However, the mathematically reconstructed production cost established a precise internal Cost of Production (HPP/HPP) baseline of IDR 2,304/kg. Comparing this against the middlemen's dictated price of IDR 6,500/kg yielded a highly profitable margin and an efficient R/C ratio of 2.8. This study provides a vital theoretical contribution by establishing a strategic chain proving that biological capitalization is mathematically essential to eliminate smallholder financial bias. Practically, it equips communal administrators with a structured cost accounting mechanism. Ultimately, the policy implication underscores that PSAK 241 functions as a strategic management control tool to shift rural producers from vulnerable price-taking dependencies into data-driven price-evaluators against dominant middlemen networks.
Peran Dompet Digital Konvensional dalam Ekosistem Pembayaran QRIS: Kajian dari Perspektif Ekonomi Islam Nikmatul Ulfa Maghfiroh; Mohammad Syaiful Su’ib
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.v11i2.15169

Abstract

Penelitian ini bertujuan untuk menganalisis peran dompet digital konvensional dalam ekosistem pembayaran QRIS serta mengevaluasi kesesuaiannya dengan prinsip-prinsip ekonomi Islam melalui kerangka maqashid al-shariah. Penelitian ini menggunakan metode kualitatif deskriptif-analitis berbasis studi pustaka, dengan mengacu pada data sekunder dari peraturan Bank Indonesia, laporan statistik resmi, artikel jurnal terindeks, serta referensi normatif dalam ekonomi Islam. Berdasarkan Laporan Bank Indonesia Triwulan III 2025, dompet digital mendukung lebih dari 80 persen volume transaksi QRIS dan berkontribusi terhadap inklusi keuangan pelaku UMKM, pola yang sejalan dengan dimensi maslahah dari maqashid al-shariah. Namun, ketidakjelasan ketentuan kontrak atas dana mengendap serta mekanisme promosi cashback memunculkan kekhawatiran normatif terkait gharar, riba, dan hifz al-mal yang belum ditangani secara memadai oleh regulasi. Kontribusi penelitian ini terletak pada pemosisian dompet digital, bukan hanya QRIS, sebagai unit analisis utama kepatuhan syariah, serta pemisahan eksplisit antara klaim berbasis data empiris dan hipotesis normatif, termasuk menilai status hukum cashback berdasarkan sumber pendanaannya. Penelitian ini mengusulkan penguatan standar pengungkapan kontrak oleh Bank Indonesia dan perluasan pengawasan DSN-MUI, dan penelitian mendatang disarankan menggunakan pendekatan mixed-methods yang melibatkan penyedia layanan dan regulator untuk memverifikasi praktik pengelolaan dana yang tidak terjangkau metode studi pustaka.
Fiscal Disparities and Local Own-Source Revenue Across Indonesian Provinces: Contribution, Growth, Elasticity, and Trends Muhammad Rizki Rahmadani Rizki; Diana Sapha; Asri Diana; Putri Bintusy Syathi; Anita Faiziah
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.v11i2.15376

Abstract

This study analyzes the characteristics and disparities of Local Own-Source Revenue (PAD) across Indonesian provinces during 2015–2024 and their implications for local fiscal autonomy. Secondary data from the Directorate General of Fiscal Balance (DJPK) cover 34 provinces (340 province-year observations per PAD component) and are examined descriptively through contribution ratios, growth ratios, elasticity, and trend analysis. Local taxes dominate PAD, averaging above 50 percent in nearly all provinces and exceeding 75 percent in DKI Jakarta (86.3 percent), Banten (82.9 percent), Bali (76.6 percent), and West Java (75.1 percent), whereas Aceh reaches only 36.6 percent owing to its reliance on other legitimate local revenue. Fiscal disparities are wide: the highest provincial PAD (West Java, IDR 43.1 trillion) is roughly 54 times the lowest (West Sulawesi, IDR 0.8 trillion), and the three Java provinces account for about 43 percent of national PAD. PAD growth fluctuated, declining in 2020 due to the pandemic before recovering, while local-tax elasticity stays closest to unity and non-tax components remain highly volatile. The study contributes the first comprehensive national-level comparative mapping of PAD, moving beyond the prevailing single-region case studies, by linking structure, growth, elasticity, and trends within one framework. The findings imply the need for asymmetric fiscal policy toward low-capacity regions and diversification of non-tax revenue, particularly strengthening regional enterprises (BUMD), to build sustainable fiscal autonomy.
Product Quality, Price Perception, and Customer Loyalty: The Mediating Role of Customer Satisfaction among Herbalife Consumers in Indonesia Alfi Rachmatunnisa; Faizal Fardhani Sigarlaki
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.v11i2.15623

Abstract

This study examines the effects of product quality and price on customer loyalty through the mediating role of customer satisfaction among Herbalife customers in Cianjur City, Indonesia. The research is grounded in the Stimulus-Organism-Response (S-O-R) theory, which explains how external marketing stimuli influence internal psychological states and subsequently shape behavioral responses. A quantitative survey method was employed using purposive sampling, involving 70 Herbalife customers who had purchased and consumed Herbalife products more than once. Data were analyzed using multiple linear regression and Sobel mediation tests with IBM SPSS Statistics 26. The findings reveal that product quality (β = 0.380; p < 0.001) and price (β = 0.326; p < 0.001) have positive and significant effects on customer satisfaction. Customer satisfaction also exerts a positive and significant effect on customer loyalty (β = 0.786; p < 0.001). However, product quality demonstrates a significant negative direct effect on customer loyalty after customer satisfaction is introduced into the model, indicating competitive (inconsistent) mediation, while price does not directly influence customer loyalty. The Sobel test confirms that customer satisfaction significantly mediates the relationships between product quality and customer loyalty (Z = 2.98) and between price and customer loyalty (Z = 2.85). These findings extend the application of S-O-R theory within the health nutrition industry by demonstrating that customer loyalty is primarily established through customer satisfaction rather than through product quality or price alone. Practically, Herbalife should prioritize enhancing customer satisfaction by maintaining superior product quality, ensuring value-based pricing, and strengthening customer education and relationship marketing to foster long-term customer loyalty.
Banking Digitalization and Operational Efficiency: A Qualitative Study on the Implementation of Paperless Systems in Sustainable Islamic Banking Karin Aribi Ivanka; Nurlaila; Tuti Anggraini
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.v11i2.15822

Abstract

This study aims to analyze the implementation of paperless systems in improving operational efficiency within sustainable Islamic banking in Indonesia through a Systematic Literature Review (SLR). The study is motivated by the increasing digital transformation of Islamic banking, while many institutions continue to rely on hybrid administrative systems that combine digital and paper-based documents, resulting in duplicated processes, higher operational costs, and reduced efficiency. Previous studies have primarily focused on customer-oriented digital services, whereas comprehensive discussions on paperless implementation in internal operations remain limited. The novelty of this study lies in integrating paperless systems, operational efficiency, green banking, sustainability, and Sharia governance into a unified analytical framework. The research employed a qualitative SLR approach by reviewing 30 journal articles published between 2022 and 2026 from multiple databases, including Scopus, Web of Science, ScienceDirect, Emerald, SpringerLink, Dimensions, Crossref, Google Scholar, Garuda, and SINTA. The findings indicate that paperless implementation improves administrative efficiency, reduces operational costs, enhances productivity, strengthens transparency and data security, and supports green banking practices. However, successful implementation depends on organizational capability, digital competence, technological readiness, cybersecurity, regulatory support, and management commitment. This study contributes theoretically by extending digital transformation literature in Islamic banking and provides practical recommendations for strengthening sustainable and Sharia-compliant digital governance.
Beyond Religious Identity: Understanding Non-Muslim Decisions to Participate in Sharia Insurance Abdi Mitro Giripati; Fauzi Arif Lubis; Sri Ramadhani
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.v11i2.15942

Abstract

Sharia insurance has increasingly developed as an alternative financial protection mechanism based on principles of justice, transparency, and mutual assistance. However, previous studies on Sharia insurance adoption have predominantly focused on Muslim consumers and religious-based motivations, providing limited understanding of how non-Muslim consumers perceive and participate in Sharia insurance within a pluralistic society. This study addresses this gap by examining the decision-making process of non-Muslim customers who participate in Sharia insurance and exploring whether their choices are influenced by religious identity or by broader ethical and functional considerations. Using a descriptive qualitative approach, this study conducted in-depth interviews with eight non-Muslim Sharia insurance participants in Medan City, Indonesia, selected through purposive sampling. The findings reveal that non-Muslim participation is primarily shaped by rational, ethical, and utilitarian considerations rather than theological motivations. Internal factors, including financial security motivation, perceived fairness, transparency, educational background, and economic capacity, interact with external factors such as peer influence, product attributes, service quality, promotional communication, and premium affordability in forming consumer decisions. This study advances knowledge by demonstrating that Sharia insurance can transcend religious boundaries and function as an inclusive ethical finance instrument within a multi-faith market. Theoretically, this research contributes to Islamic finance and consumer behavior literature by proposing a shift in understanding Sharia financial adoption from a faith-based consumption perspective toward an ethical-value and inclusive finance perspective. These findings suggest that expanding Sharia insurance acceptance requires emphasizing universal financial values rather than relying solely on religious identity-based marketing strategies.
Integrating ESG Principles and Maqāṣid al-Sharī'ah in Islamic Corporate Governance: A Systematic Literature Review Anggalina Anggalina Fajar Ismianti; Supriyatin
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.v11i2.15966

Abstract

This study aims to map the development of the literature, thematic distribution, and forms of convergence between Environmental, Social, and Governance (ESG) principles and Maqāṣid al-Sharī'ah within the context of Islamic corporate governance, while formulating research gaps and future agendas in a field that remains fragmented. The study employs a Systematic Literature Review (SLR) approach based on the PRISMA 2020 protocol applied to 585 initial records from Scopus, Web of Science, and Dimensions.ai (2015–2025), which, after a two-stage screening process with excellent inter-rater reliability (Cohen's Kappa = 0.84), yielded 23 selected articles analyzed through a combination of VOSviewer bibliometric analysis and Braun and Clarke's six-phase thematic analysis. The results show a sharply increasing publication trend following the issuance of IFRS S1/S2 in 2023, with the social dimension addressed by all studies (100%), governance by 91.3%, and environmental by 69.6%; however, explicit articulation of specific maqāṣid principles such as ḥifẓ al-bī'ah and amanah remains rare, even though the majority of studies (60.9%) frame the ESG–maqāṣid relationship as complementary a pattern that extends the takaful-sector blueprint findings of Mohd Zain et al. (2024) to a more diverse range of sectors. These findings conclude that the gap in the ESG–Maqāṣid literature lies not in the absence of substantive linkage but in the limited explicit conceptual articulation and empirical testing, and it is therefore recommended that a composite ESG–Maqāṣid index be developed to operationalize amanah and ḥifẓ al-bī'ah in measurable terms, alongside future research expanding into non-financial Islamic corporations and the Gulf region, both of which remain unexplored in this study.
Habituasi Eco-theology dan Green Economy Menuju Ekonomi Indonesia yang Inklusif di Era Bisnis Digital Wulan Dayu; Malkan Yahya Abdillah; Muhammad Syukri Albani Nasution
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.v11i1.15973

Abstract

Perkembangan bisnis digital telah mempercepat aktivitas ekonomi di Indonesia, namun pada saat yang sama juga memperkuat pola konsumsi yang berkontribusi terhadap meningkatnya emisi karbon, pencemaran lingkungan, eksploitasi sumber daya alam, dan berbagai bentuk degradasi ekologis. Meskipun berbagai penelitian telah membahas green economy, eco-theology, maupun pembangunan berkelanjutan secara terpisah, masih terbatas kajian yang mengintegrasikan kedua konsep tersebut melalui pendekatan habituasi sosial sebagai strategi untuk mewujudkan ekonomi Indonesia yang inklusif di era bisnis digital. Penelitian ini bertujuan menganalisis peran habituasi eco-theology dan green economy dalam membangun sistem ekonomi yang lebih inklusif, berkelanjutan, dan berkeadilan sosial. Penelitian menggunakan metode kualitatif dengan pendekatan library research melalui analisis kritis terhadap jurnal ilmiah, buku, laporan penelitian, serta data statistik yang relevan. Hasil penelitian menunjukkan bahwa krisis lingkungan di Indonesia tidak hanya dipengaruhi oleh aktivitas industri dan eksploitasi sumber daya alam, tetapi juga oleh budaya konsumtif masyarakat yang semakin diperkuat oleh transformasi digital tanpa diimbangi kesadaran ekologis. Penelitian ini menawarkan model konseptual habituasi yang mengintegrasikan penguatan green economy, eco-theology, pemberdayaan ekonomi lokal dan UMKM berbasis digital, pembentukan budaya konsumsi berkelanjutan, penguatan edukasi lingkungan, integrasi nilai maqashid syariah, serta pengembangan industri halal inklusif sebagai strategi mewujudkan pembangunan ekonomi Indonesia yang lebih etis, ramah lingkungan, inklusif, dan berkelanjutan.
Financial Literacy, Financial Technology, and Access to Finance as Determinants of MSME Sustainability: Evidence from Culinary MSME in Palangka Raya Johannes Ficher Sinaga; Rita Sarlawa; Evinalia Yeba; Dhina Sri Widyaningsih
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.v11i2.16013

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic growth; however, their sustainability remains constrained by low financial literacy, limited utilization of financial technology (fintech), and restricted access to financing. Previous studies have reported inconsistent findings regarding the effects of these factors on MSME sustainability, indicating the need for further empirical evidence, particularly in the culinary sector. This study aims to examine the effects of financial literacy, financial technology, and access to finance on the sustainability of culinary MSMEs in Palangka Raya City. A quantitative survey approach was employed. A total of 98 respondents were selected using purposive sampling, while the sample size was determined using the Slovin formula. Data were analyzed using multiple linear regression with SPSS version 27. The results indicate that financial literacy has a positive and significant effect on MSME sustainability (β = 0.269; p < 0.001), financial technology has a positive but insignificant effect (β = 0.049; p = 0.567), and access to finance has a positive and significant effect (β = 0.243; p = 0.002). Simultaneously, the three independent variables significantly influence MSME sustainability (F = 15.665; p < 0.001), with an adjusted coefficient of determination of 33.3%. These findings suggest that improving financial literacy and expanding access to finance are essential for enhancing MSME sustainability, whereas the utilization of financial technology should be optimized to generate greater business value. This research provides a scientific contribution by strengthening the empirical evidence regarding the integration of financial literacy, financial technology, and access to finance in explaining MSME sustainability through the perspectives of the Resource-Based View, Behavioral Life Cycle Theory, and Technology Acceptance Model.
Implementasi Strategi Pemasaran Mikro dalam Rangka Peningkatan Penyaluran Produk Pinjaman KUR Pada PT BSI KC Kutacane Muhammad Fawaz Elfikri; Uswah Hasanah
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.v11i2.16033

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi strategi pemasaran mikro produk Kredit Usaha Rakyat (KUR) pada PT Bank Syariah Indonesia KC Kutacane Aceh Tenggara, mengidentifikasi kontribusinya terhadap peningkatan penyaluran pembiayaan kepada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), mengkaji upaya yang dilakukan bank dalam mengatasi hambatan pemasaran, serta menganalisis kendala yang dihadapi dalam implementasi strategi pemasaran tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi terhadap pimpinan cabang, petugas pemasaran, serta pihak-pihak yang terlibat dalam pelaksanaan pembiayaan KUR di PT Bank Syariah Indonesia KC Kutacane Aceh Tenggara. Hasil penelitian menunjukkan bahwa implementasi strategi pemasaran mikro dilakukan melalui sosialisasi, pendekatan langsung (door to door), personal selling, dan pendampingan kepada pelaku UMKM, yang berkontribusi terhadap peningkatan pemahaman masyarakat, terbentuknya kepercayaan nasabah, kemudahan proses pengajuan pembiayaan, serta peningkatan penyaluran produk KUR. Temuan ini sejalan dengan konsep pemasaran jasa perbankan yang menekankan pentingnya komunikasi langsung dan pelayanan yang berkualitas dalam meningkatkan minat nasabah terhadap produk pembiayaan. Meskipun demikian, implementasi strategi tersebut masih menghadapi kendala berupa rendahnya literasi masyarakat mengenai pembiayaan syariah, persaingan dengan lembaga keuangan lain, serta keterbatasan administrasi calon nasabah. Oleh karena itu, PT Bank Syariah Indonesia perlu memperkuat edukasi kepada masyarakat, meningkatkan kualitas pelayanan, dan mengembangkan strategi pemasaran yang lebih adaptif terhadap kebutuhan pelaku UMKM. Penelitian selanjutnya disarankan memperluas objek penelitian pada beberapa kantor cabang atau menggunakan pendekatan kualitatif maupun mixed methods sehingga diperoleh gambaran yang lebih komprehensif mengenai efektivitas strategi pemasaran produk KUR.

Page 26 of 27 | Total Record : 270

 23   24   25   26   27 

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