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Muhammad Zakiy
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Fakultas Agama Islam, Universitas Muhammadiyah Yogyakarta, Gedung F6 Lantai 2, Jl. Brawijaya, Geblagan, Tamantirto, Kasihan, Bantul, Yogyakarta, 55183
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INDONESIA
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. 2: December 2022" : 8 Documents clear
Consumer Preferences in the Selection of Muslim Fashion Products in Indonesia Lisa Nurani; Hendri Hermawan Adinugraha
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.26

Abstract

The development of Muslim fashion has created a community that calls itself the hijabers community, namely a group of Muslim women who wear fashionable clothes with various styles and knick-knacks for their headscarves. On the other hand, people's preferences for the importance of halal fashion are the main factors in choosing fashion products, namely convenience, product quality, and price. The research method used is library research or literature study, which contains theories relevant to the research problem. The results of this study illustrate that the trend of Muslim fashion is a positive thing because more and more people are using Muslim clothing, meaning that one of the goals of da'wah is to call for the obligation to cover the genitals to be helped by the trend. Not only that, trends and hijrah motifs play a role in determining Muslim consumer behavior in buying Muslim clothing because both are some factors that influence consumer decisions, especially personal and psychological factors.
Exploring the History of Islamic Accounting and the Concept of Accountability in an Islamic Perspective Kautsar Riza Salman
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.34

Abstract

The history of conventional accounting dominates the literature on the history of accounting, and it is still rare to find a history that describes Islamic accounting comprehensively. In addition, the concept of accountability is still dominated by financial accountability alone. This paper aims to describe the history of Islamic accounting starting from the period of the Prophet until the 20th century. This paper also attempts to describe the concept of accountability from an Islamic perspective. The research approach used in this paper is categorized as qualitative research. The bibliographic method or library analysis used in this study reviews some of the previous literature on the history of Islamic accounting and Islamic accountability. History proves that Muslims have implemented modern and sophisticated accounting systems and practices. The manuscript by Al-Mazindarani entitled "Halakiyah Kitab as-Syiyaqaf Essay" in 765H or 1363M describes the popular accounting practices applied at that time, namely jaridah al-kharaj, jaridah an-nafakat, jaridah al-maal, and jaridah al-masadarin. Even the accounting profession (al-katib) should not be held by everyone and only those who have qualifications such as technical competence, understanding of sharia values, being responsible and trustworthy. The history of Islamic accounting is inseparable from the awareness of avoiding usury, the formation of the first Islamic bank, and the role of professional organizations in terms of regulation of Islamic accounting standards. The Islamic accounting conceptual framework is very different from the conventional accounting conceptual framework in terms of meaning and definition, profit perception, going concern assumption, unit of measurement assumption, and disclosure principle. Accountability in Islam views the responsibility of each individual or company to God as the giver of the mandate (hablum minallah) and to humans (hablum minannas).
Al-Ghazālī’s Perspective of Salam and Its Relevance to E-Commerce in Nigeria Assayouti Jalaludeen Shuaib; Suraju Saheed Badmus
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.62

Abstract

The growth of the basic needs and wants of man takes place alongside man’sresponse to civilization. By way of economic civilization in Nigeria, the modeof the business transaction has had its extension stretched from onsite toonline, which has the internet space as its platform in a bid for globalization.There is no doubt that there is a plethora of anomalies; the obscurity ofintentions, excessive uncertainties -gharar, as well as day-light robbery fromboth ends of the buyers and sellers in the online business space. Thus, thispaper is aimed at examining the basic position of Islām on the businesstransaction in general, with a move to unraveling the prospects andchallenges of implementing salam on e-commerce, i.e., online business, asdiscussed by Imām Abū Ḥāmid Al-Ghazālī in his Iḥyā’u cUlūmi-d-Dīn. Themethodologies adopted are; descriptive, which enhanced adequatepresentation of the ways and manners online business is being operated, andanalytical, which aided the study in analyzing Al-Ghazālī’s views in relationto the Nigerian online business sphere. It was revealed that defrauding, themajor problem associated with e-commerce in Nigeria, is blamable on theparts of both the buyer and the seller. In order to curb the proliferation ofthis anomaly, the paper concluded by advocating the clarity of intentions andactivities as well as proper regulation and implementation of Islamicguidelines on salam on e-commerce, in line with Al-Ghazālī’s submission inhis Iḥyā’u cUlūmi-d-Dīn.
The Potential of Sukuk for Financing Oil and Gas Sector in Nigeria Tijjani Muhammad; Haruna Tijjani Haruna
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.66

Abstract

Nigeria has promising investment opportunities in the up and downstream sectors of the oil and gas industry that need financing. In the upstream, there are an estimated 37.2 Billion proven oil reserves and 182 Trillion cubic feet of natural gas. New investment opportunities are being developed, and individual and organizational investors need to finance their activities by purchasing drilling equipment and financing their infrastructures and storage facilities. Sukuk financing became a potential investment opportunity that could significantly address the upstream and downstream oil and gas sector and restore the glory of refineries in the country. There are currently three petroleum refineries in Nigeria with a stated capacity of 438 750. Perhaps the refineries are obsolete and bedeviled by poor management and turnaround maintenance due to the lack of funding. The study examines the potential of Sukuk financing oil and gas in the sector in Nigeria. The study employed Structural Equation Modeling to test the respondents' perspectives on the proposed model. Findings predict that the government may diversify and look for an alternative for funding that attracts more investors to participate in Sukuk financing. Future research is encouraged to use quantitative assessment methods to assess funding priorities between the Upstream, middle and downstream petroleum sectors.
Comparative Analysis on Liquidity and Risk-Taking Behaviour between Islamic and Conventional Banks in MENA Region Salihu Liman Mairafi; Sallahuddin Hassan; Shamsul Bahrain Mohamed-Arshad
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.68

Abstract

We compare the effect of liquidity on risk-taking between Islamic and conventional banks in the MENA region over the period 2005-2017. Using the fixed effect panel model with panel-corrected standard error, we found that funding liquidity in both Models significantly affects conventional banks' risk-taking behaviour, but the effect on the Islamic counterpart is insignificant. However, liquidity risk and bank activities represented by loans significantly affect Islamic bank risk-taking behaviour but show no significant effect on conventional banks. However, the effect varies with risk-taking proxies and the size of banks. This entails liquidity and bank risk-taking behaviour that differs with the type of banking system and the countries’ peculiarities. Thus, liquidity regulation should be implemented with the consideration of other region and their peculiarities.
An Examination of Jumia as a Business Entity Under Islamic Business Ethics Saheed Badmus Suraju; Rukayah Yetunde Ayilara
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.73

Abstract

In the 21st century, online access has become widespread and inclusive to the point of making business easy for most people to survive in contemporary society. Series of online trading are available to raise money for people, including Muslims, without considering the business Ethics from Islamic Perspective while patronizing online trading. On this note, this paper examines the business operation of an online business entity from the point of view of Islamic business ethics with a view to using Jumia as a case study. The research findings show that there are non-Sharīa compliance operations in the online transaction of Jumia. It is also revealed that the Muslims patronizing Jumia business is not concerned about Islamic business ethics in their transaction. The paper concludes by advocating the application of Islamic business ethics in all transactions in which the Muslims will be involved in general and particularly in Jumia online services to give room for more Muslims to patronize the platform.
Analysis of the Economic Potential of Bangka Belitung Islamic Boarding Schools Rahmat Ilyas; Rudi Hartono
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.79

Abstract

Pondok Pesantren, the oldest traditional Islamic education institution, grows independently and develops among Muslims in Indonesia. The existence of pesantren has an important role as a pioneer in the spread of Islamic teachings in Indonesia. Islamic boarding schools have three main functions that are always carried out: First, as a center for the regeneration of religious thinkers. Second, as an institution that produces human resource cadres. Third, as an institution that has the power to empower the community. This study aims to analyze the economic potential of Islamic boarding schools, especially in Bangka Belitung. This research uses quantitative methods. The total population in this study was 34 Islamic boarding schools. The data used in this study were primary data. The data were collected through a questionnaire and then went through validity, reliability, and classical assumption tests. The results of this study indicate that the business potential of Islamic boarding schools in Bangka Belitung is very good. This can be seen from the research results showing that 91.18% have business potential, while those who do not have potential are 2.94%, and those with no sure business potential are 5.88%. Human resources (HR) potential in Islamic boarding schools are very good. This can be seen from the educational background, which reaches 74% for undergraduate, 3% for diploma III, and 23% are still at the elementary and high school level.
Linking Sharia Bank Corporate Image and Customer Trust with Customer Switching Intention: The Mediating Role of Customer Loyalty Mariska SR HS; Miftakhul Khasanah; Sutrisno
Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v2i2.81

Abstract

Good service from a bank will be an added value to improve the company's image and is directly proportional to customer loyalty. Customer loyalty can prevent customers from switching to using services from other companies. This study aims to examine the role of the mediating variable, customer loyalty, which relates to the effect of company image and trust on customer intention to switch. The object of this research is the customer of Bank Muamalat Indonesia. After reviewing the literature and formulating hypotheses, the data collected through the questionnaire method were 213 respondents from Bank Muamalat Indonesia customers. The sampling applied the convenience sampling technique. The data obtained were then analyzed using Structural Equation Modeling (SEM), while the hypothesis test used the Smart-PLS 3.0 application. This study indicates that loyalty can fully mediate the influence of company image and trust on switching intention. Creating loyalty means building customer image and trust as a company investment in the long term. Managers need to build corporate image and customer trust to compete in Indonesia's financial industry.

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