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Journal of Islamic Economic and Business Research
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 27981207     EISSN : 27981304     DOI : https://doi.org/10.18196/jiebr
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Economic and Business and Research is a scientific journal which has specialization of research in Islamic Economic and Business Research. Islamic Economic and Business Research is strategic issues in the world because its role and benefit to societies. Therefore, this issue need more deelpy extractive through a research. We hope that JIEBR can collect all of researchers or academicians to contribute their ideas as a solution to increase the developing of Islamic Economic and Business research in this world. Research publications in JIEBR covers various topics about Islamic Economics, Islamic Philanthropy, Halal Industry, Islamic Finance, Islamic Business Management, Entrepreneurship, and other relevant topics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 2 No. 1: June 2022" : 8 Documents clear
Implementation of Sharia Audit: Perception of Sharia Accounting Students Novendi Arkham Mubtadi; Hendri Hermawan Adinugraha
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.14

Abstract

This study aims to explore how students’ perceptions of the application of sharia audits are seen from the issues of the sharia audit framework, the scope of sharia audits, sharia auditor qualifications, and the independence of sharia auditors. The research used survey study methods to obtain qualitative and quantitative data through a descriptive approach, and the data sources were primary data. The population and sample in this study were the 32 Sharia Accounting Students from the Faculty of Islamic Economic and Business, Islamic State Institute of Pekalongan, who took Auditing Concentration (Class of 2018), the data collection method used was a questionnaire. The results of the study concluded that: (1) sharia accounting students have a positive perception of sharia audits viewed from the aspect of the sharia audit framework; (2) students have a positive perception of relating to the perception of sharia audit seen from the aspect of the scope of sharia audits; (3) sharia accounting student have a positive perception of sharia audits viewed from the aspect of sharia auditor qualifications; (4) sharia accounting students have a very positive perception of sharia audits seen from the aspect of sharia auditor independence. Sharia accounting students have a positive perception of sharia auditing from the aspects of the sharia audit framework, the scope of sharia auditing, and the qualifications of sharia auditors, as well as very positive perceptions of the aspects of the independence of sharia auditors.
Analysis of The Islamic Leadership, Islamic Work Ethics and Intellectual Intelligence on Employee Performance with Islamic Organization Culture as Moderated Variables Wilson Candra; Naelati Tubastuvi; Suryo Budi Santoso; Eko Haryanto
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.21

Abstract

This study aims to determine the effect of Islamic leadership, Islamic work ethic, and intellectual intelligence on employee performance with Islamic organizational culture as a moderating variable. The sample selection in this study was carried out by purposive sampling. Collecting data using a questionnaire. Based on the criteria, 120 respondents became the samples. Respondents must meet requirements such as Islam, a bachelor’s degree, and have 3 years of experience in Islamic banking. Hypothesis analysis using SPSS. The analytical technique used in this study is multiple regression analysis or Moderate Regression Analysis (MRA) to examine the interaction between variables. The results of this study indicate that Islamic Leadership, Islamic Work Ethics and Intellectual Intelligence can affect employee performance. Then Organizational Culture is not able to moderate the influence of Islamic Leadership and Islamic Work Ethics on Employee Performance, but organizational culture is able to moderate Intellectual Intelligence on Employee Performance.
Investigating the Methods of Restaurant Rating to Develop Halal Compliance Rating (HCR) Tool Within the Halal Certified Restaurants Globally Md Siddique E Azam; Moha Asri Abdullah; Anis Najiha Ahmad
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.32

Abstract

This paper reviews the weighted average approach of rating systems among the restaurant industries globally. Such review is crucial to developing Halal Compliance Rating (HCR) tool within the halal-certified restaurants in Malaysia as all as in other parts of the world. Halal-certified restaurants are in the Halal food and beverage (F&B) industry. At this moment, the Halal F&B industry does not have any standard rating method to rate the level of halal compliance practice of halal-certified restaurants. Hence, the objective of the study is to investigate the methods of restaurant rating globally and adopt the best-suited method to develop an HCR tool within halal-certified restaurants. Simultaneously, the study finds and recommends suitable linguistic and symbolic expressions for different ratings of halal compliance. To achieve the objectives, an extensive literature review was carried out. Additionally, to develop the HCR tool, the study used the ten components of halal compliance identified and weighted by Azam (2021). The findings show an example of using and calculating the HCR tool to rate the halal compliance of a restaurant and expressing the ratings linguistically and/or symbolically. Simultaneously, this paper justifies the use of the weighted average approach for rating halal-certified restaurants. Finally, it provides recommendations for future research to establish a standard HCR tool globally.
Consideration of Mithliy and Qīmiy in Debt Service under the Islamic Law of Contract Liman Sa‘adatu Hassan; AbdulWahab Muhammad Jamiu Elesin
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.35

Abstract

In order to satisfactorily discharge a financial obligation, Islamic finance prescribes similar for similar or equal for equal (mithliy bi mithliy), unless where similar becomes impossible or unobtainable, then the resort is made to worth or value (qīmah). However, opinions of the jurists differ as to determination, identification or verification precisely of what is mithliy, which may affect the actualisation of debt settlement and make it ambiguous. In this situation, the substitution of qīmiy for mithliy becomes inevitable. In doing so, fear of falling into riba or causing injury to either debtor or creditor arises, particularly where rebatable (usurious) items such as gold and silver (dhahb wa fiḍḍah), currencies (nuqūd), animal (ḥayawān) are involved. This paper, therefore, studied scholarly opinions about the identification of “similar items” (mithliyāt) and “valued items” (muqawwamāt). It used primary and secondary sources of Sharīʻah. Fiqh manuals, books of tafsīr, ḥadīth and relevant periodicals and articles were consulted. The study revealed that parties face difficulties in actualising similarity while settling financial obligations. Therefore, the paper suggested the inclusion of a “statement of similar or worth property” while making a financial agreement.
Shariah Perspective on Investing in Islamic Capital Market: A Qualitative Study Muhammad Irkham Firdaus; Mufti Fitiyani
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.45

Abstract

The capital market is one indicator of economic growth in a country. The capital market development is currently very fast as an alternative to investment for investors. Sharia capital market activities do not conflict with sharia principles in the capital market. The Islamic capital market is universal and can be used by anyone regardless of ethnic background, religion, and race. This study aims to find out how sharia investment benefits elements in the world and in the hereafter, will become the main priority. Therefore, the investment is long-term. Islamic law strongly supports investment activities in the Islamic capital market because it contains the basis of Islamic law referred from the Qur'an, Hadith, Fiqh and the opinions of scholars.
Zakātābility from the Salary of Muslim Civil Servants in Nasarawa State, Nigeria Salihu Liman Mairafi; Sulaiman Yahaya; Aliyu Muhammad Maishanu
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.48

Abstract

This research aims to create awareness among Muslim civil servants that they can pay zakāt from their savings with the cooperative society. Muslim civil servants who joined cooperative societies in their various places of work, their salary every month and from the source used to be deducted and kept under the custody of the cooperative society. Some save a huge amount of money and leave it alone until retirement, but unfortunately, when the money reaches the prescribed scale (niṣāb) for zakat, many are unaware of giving the right of Allāh to the beneficiaries. The methodology used in this work was library-based and interviews with the relevant stakeholders. This work is significant in the sense that it would educate those who are not aware of paying zakāt from their salary that accumulates under the care and trust of cooperative society, and also the researchers can use it as reference material. In conclusion, it encourages Muslim civil servants to always seek knowledge about their money and pay the zakāt. The findings revealed that the management of the Islamic cooperative society used to inform members when their funds were due for zakāt. No matter what, we recommend that zakāt should be paid.
Leaders and Whistleblowers: Application of Whistleblowing in Islamic Financial Institutions Muhammad Irfan Daffa; Moh. Mas'udi; Ilmi Mu'min Musyrifin
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.50

Abstract

One way that can be done to minimize fraud that occurs in an institution is by using a whistleblowing system. This system serves as a reporting platform for employees who know of fraud that occurred in an agency. The whistleblowing system, if implemented, has various consequences on the continuity of the institution and on the person who reports the fraud. This study aims to determine the leader’s support that affects the intention to whistleblowing BMT employees. This study uses descriptive qualitative research using in-depth interviews. The result of this research is that the whistleblowing system has not been fully implemented in several companies, meaning they do not know about the system. In one company, the leader already knows what whistleblowing is. In terms of understanding, they do not understand it, but for the implementation, they have done it with different terms. In this case, the leader also plays an important role in reporting fraud. A leader should support and protect the reporter since it may incentivize the employee’s intention to become a whistleblower.
The Effect of Islamic Work Ethics and Affective Commitment on Quality of Work Life and Turnover Intention of Sharia Bank Viona Anin Dwita; Rozikan
Journal of Islamic Economic and Business Research Vol. 2 No. 1: June 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i1.52

Abstract

Maintaining the good performance of an employee must continue to be carried out by the company. This can be done by controlling the quality of work life and intention to leave, both of which are considered to be influenced by Islamic work ethics and affective commitment. Therefore, this study examined the effect of Islamic work ethic and affective commitment on the quality of work life and intention to leave. The object of this research is Bank BPD DIY Syariah. In this quantitative study, data were collected using a questionnaire distributed to employees of Bank BPD DIY Syariah. The questionnaires used in this study were 55 questionnaires that were analyzed using the SmartPLS 3.0 application. The test results show the positive influence of Islamic work ethic and affective commitment on the quality of work life. It was also found that the negative effect of Islamic work ethic on the intention to leave, while affective commitment had no effect on the intention to leave. Employees with Islamic work ethics and affective commitment show attitudes encouraging them to do their best. Employees focus on self-achievement, the relationship between employees and the company’s achievements. For this reason, bank management is expected to take several steps in order to improve Islamic work ethics and affective commitment to employees, such as incorporating Islamic work ethic values ​​in corporate culture and paying more attention to the needs and desires of employees.

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