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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 73 Documents
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Linking Person Job Fit, Person Organization Fit and Organizational Culture to Employee Performance in Islamic Banks: the Mediating Role of Job Motivation Windy Delvyana Wulandari
Journal of Islamic Economic and Business Research Vol. 1 No. 2: December 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.105 KB) | DOI: 10.18196/jiebr.v1i2.17

Abstract

Adaptability to the work environment affects employee's work attitude in the organization. This ability can be seen from the influence of person job fit, person organization fit, and organizational culture accumulating into employee work motivation. This study aims to examine the effect of person job fit, person organization fit and organizational culture on employee performance with work motivation as a mediating variable. The object of this research was BPRS Madina Yogyakarta and BPRS Bangun Drajat Warga Yogyakarta. In this quantitative research, the data were collected through a questionnaire distributed to employees of the two BPRS. The questionnaire involved 65 respondents and was analyzed using the SPSS 23. The results showed a positive influence between person job fit on work motivation, person organization fit had no effect on work motivation, organizational culture had a positive effect on work motivation, work motivation had an effect on positive effect on employee performance, person job fit brought a positive effect on employee performance, person organization fit had no effect on employee performance, and organizational culture had no positive effect on employee performance.
Riba (Interest) Between Reason and Revelation in Islam Saheed Afolabi Ashafa
Journal of Islamic Economic and Business Research Vol. 1 No. 2: December 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1214.023 KB) | DOI: 10.18196/jiebr.v1i2.18

Abstract

This paper discussed the opposing views of Reason (human intellect) and Revelation (Islamic thought) on the concept and practice of Ribá¾± (interest). As it is known that ribá¾± is a universal instrument engaged for economic practices, while revelation, particularly Islam, prohibits it. In this study, arguments from both thoughts are placed side by side using primary and secondary sources. In this regard, the study adopted a descriptive qualitative research design for elucidation. It examined and established the relationship between reason and revelation as well as the areas of departure from each other. The study found out that riba-based economic practice has not been favorable to the course of development across the globe, hence the frequent shift from higher to lower interest rates by various countries. Consequently, Islamic alternatives to ribá¾± were presented with a view to safeguarding the faith and socio-economic status of the adherents of Islam. Research-based recommendations were offered for necessary adjustment by stakeholders. Optimistically, the submission of this study will stimulate a positive response from the stakeholders.
A Case Study of Islamic Financial Institutions of Pakistan: Challenges & Growth Nadiya Shahzad
Journal of Islamic Economic and Business Research Vol. 1 No. 2: December 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1179.631 KB) | DOI: 10.18196/jiebr.v1i2.20

Abstract

The purpose of this research paper was to find the growth of Islamic financial institutions for the economic development of Pakistan. Also, this study highlighted issues and constraints against the growth of Islamic banking in Pakistan. Islamic banking was based on the current model of products of conventional banking to achieve the general objectives of Islamic economic that was insufficient and based on the fair distribution of economic profits and render the Islamic financing more efficient from their conventional equivalents. The study contained major issues such as lack of treasury and liquidity risk management, regulatory, legal and tax environment, several interpretations of Sharia ruling, lender of last resort facility, lack of Sukuk offered in secondary markets. The study found that in Pakistan, the growth and development of Islamic financial institutions were very low compared to other Muslims and non-Muslim countries need to improve the performance of the Islamic banks' mode, and it is not too late to plan on those constraint strategies and implantation to avoid those constraints. This study will facilitate privileged management to lay down policies so that the Islamic banking operations develop low-income countries such as Pakistan.
Financing Entrepreneurship in Post-Covid-19 Era: The Islamic Banking and Finance Option AbdulFattah AbdulGaniyy; Ibraheem Alani AbdulKareem; Aminu AbdulRaheem
Journal of Islamic Economic and Business Research Vol. 1 No. 2: December 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1133.367 KB) | DOI: 10.18196/jiebr.v1i2.23

Abstract

Entrepreneurship is the bedrock that propels the development and growth of the economy. Unfortunately, access to finance is the major obstacle faced by entrepreneurs. Conventional banking does not support innovative and dynamic ideas driven by entrepreneurs. They are required to pay back loans with interest collected from conventional banks without regard to the success or failure of their venture. Islamic bank has come to the rescue of entrepreneurs through its inventive Profit and Loss Sharing (PLS) products and services. The objective of this study was to highlight features and products of Islamic banking and finance that are suitable for entrepreneurship. The study was a conceptual and adopted method of reviewing existing literature on financing entrepreneurship and its challenges. The authors concluded that Islamic finance provides a better alternative to conventional finance and provides stability and sustainability to entrepreneurs. The study recommended that government should support and encourage entrepreneurs to cooperate with Islamic banks. There should be continuous public education, especially of the youth on skill acquisition through entrepreneurship centers. The study has implications for the government, policymakers and other stakeholders responsible for providing palliatives to the citizens in the post-covid-19 pandemic. Islamic finance is more aligned and supportive of entrepreneurship, especially through its profit and loss sharing financing.
Comparative Study of Banks in The Perspective of Syafruddin Prawiranegara and M. Syafii Antonio Muhammad Amin Azis; Muhsin Hariyanto
Journal of Islamic Economic and Business Research Vol. 1 No. 2: December 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1329.351 KB) | DOI: 10.18196/jiebr.v1i2.24

Abstract

The Law of Bank Interest is a complicated issue in Islamic economics because there are differences of opinion among Muslim scholars and intellectuals. This can not be separated from the observations of Indonesian Muslim economists such as Syafruddin Prawiranegara, who thinks bank interest is permissible, while M. Syafii Antonio believes bank interest is haram (forbidden in Islam). This research is entitled "Comparative Study of Banks in the Perspective of Syafruddin Prawiranegara and M. Syafii Antonio". This study aims to determine the views of Syafruddin Prawiranegara and M. Syafii Antonio regarding bank interest and examine the differences, similarities and backgrounds of their opinions. This type of research is library research with qualitative methods. The data analysis technique was carried out by means of deductive-comparative, in which this research first explains the arguments of the two figures regarding usury and bank interest then compared with the comparative method. The results of this study are 1. Syafruddin Prawiranegara believes Interest cannot be equated with usury. According to him, the difference of opinion regarding bank interest is due to a misinterpretation of the function of money. 2. M. Syafii Antonio is of the opinion that the law of bank interest is the same as usury. To stipulate the law on interest, it is necessary to comprehensively understand the stages of the derivation of the verses of usury. 3. The difference of opinion between the two is seen from the results of ijtihad (making a decision based on Islamic law) and the istinbath methods.
Islamic Banking Products and Economic Development in Nigeria: A Co-Integration Approach Habeeb Olaniyi Olayiwola
Journal of Islamic Economic and Business Research Vol. 1 No. 2: December 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1297.953 KB) | DOI: 10.18196/jiebr.v1i2.30

Abstract

The authorization of Taj Bank Limited to operate Islamic banking in Nigeria has reiterated the relevance of Islamic banking products and services in the nation’s economy. However, the rate of patronage has been dampened compared to the conventional banks due to the issues of regulations and taxes, issues revolving around Sharia Scholars, Sharia-compliant products, and lack of awareness, among others. The study, therefore, investigates the nexus between Islamic banking products and economic development in Nigeria between 2013Q1 - 2019Q4. The data such as Human Development Index (HDI) proxy of economic development, and Islamic banking products; Murabahah (MUR), Wadiah (WAD), Istisna (IST), and Ijarah (IJA) were gathered from United Nations Statistics and Prudential and Structural Islamic Financial Indicators (PSIFIs). The data were analyzed using Eviews 9. The techniques adopted include descriptive statistics, correlation matrix, unit root test, co-integration statistics and Error Correction Model (ECM). The unit root test showed that all the data series were stationary at the first difference I(1). The co-integration results revealed the existence of a long-run relationship between Islamic banking products and economic development. However, the error correction model established that the short-run disequilibrium would be corrected and signed in the long run at 33%. It was therefore concluded that there exists a nexus between Islamic banking products and economic development in Nigeria. The study recommends among others, that government should encourage more operations of Islamic banking so that Nigeria can achieve the objectives of financial inclusion, which is an essential ingredient of economic development.
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.

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