cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yananto Mihadi Putra
Contact Email
yananto.mihadi@mercubuana.ac.id
Phone
+6289661079005
Journal Mail Official
editor.jiess@mercubuana.ac.id
Editorial Address
Editorial Team Office: Journal of Islamic Economics & Social Science (JIESS), Ikatan Ahli Ekonomi Islam (IAEI) Komisariat: Universitas Mercu Buana, Faculty of Economic and Business Building, Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5342, Fax. 021-5871312
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Journal of Islamic Economics and Social Science (JIESS)
Published by Universitas Mercu Buana
ISSN : 27227499     EISSN : 27227111     DOI : https://doi.org/10.22441/jiess
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Journal of Islamic Economics & Social Sciences (JIESS) is a peer-reviewed journal that has focused on primary studies at Islamic Economics (Management & Business, Accounting, Banking, Finance, Marketing, and Entrepreneur) and Social Sciences (Tourism, Culture, Psychology, Education, and Sociology) from Islamic Perspective for initiating the development of global economic advantages. JIESS is dedicated to provide an intellectual space of scholarly discussion on how the Islamic economics are able to create the new global formation of Islamic economics, business and similar issues. Journal of Islamic Economics & Social Sciences (JIESS) is available in a Print version and Online version published by IAEI Komisariat Universitas Mercu Buana and was regularly published 2 (two) times in 1 (one) year, ie in May and November.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 45 Documents
 1   2   3   4   5 
Determinants of the Accuracy of Islamic Banking Financial Reporting in Indonesia (Empirical Study on Indonesian Islamic Banking Listed on the IDX in 2018-2020) Muhammad Apriansyah Putra; Yusmaniarti Yusmaniarti; Hesti Setiorini
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 1 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i1.006

Abstract

Timeliness of financial reporting can affect the value of benefits for users of financial statements. The delay in financial reporting is a bad image in the seen of investors and other external parties. This study aimed to determine the effect of profitability, liquidity, leverage, and firm size on the timeliness of financial reporting. The sample of this study was taken by using the total sampling method. The sample is the financial statements of Islamic banks from the last 3 years consisting of 15 Islamic banking companies with 45 research data (3 years x 15 sample companies). The data collection techniques used documentation and literature studies taken from the official website of the Indonesia Stock Exchange, namely www.idx.co.id as secondary data The technique of analyzing the data used descriptive statistical tests and hypothesis testing. The results of this study indicate that Profitability, Liquidity, and Leverage have no effect on the timeliness of the company's financial reporting. This can be seen from the P values Profitability: 0.900, Liquidity 0.338, Leverage 0.192 which greater than the significance level of 0.05, and the size of the company has an effect on the timeliness of the company's financial reporting. This can be seen from the P values which is smaller than the limit of significance value of 0.000 0.05 Hence, simultaneously profitability, liquidity, leverage, and firm size affect the timeliness of financial reporting.
The Mediation Role of Islamic Social Reporting in the Effect of Good Corporate Governance on Financial Sustainability: The Case of the Indonesia Islamic Bank Akbar, Taufik; Taqi, Muhammad; Machfudzhoh, Asih
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 2 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i2.007

Abstract

Sustainable finance aims to increase the resilience and competitiveness of Financial Services Institutions to grow and develop sustainably. The development of the Islamic banking business in Indonesia in terms of income earned is still categorized as relatively small compared to conventional banking. Therefore, Islamic banking must improve the performance of its company to grow and develop so that it can compete with conventional banking. This study aims to examine the effect of Good Corporate Governance (GCG) on the Financial Sustainability Ratio (FSR), as well as examine the role of Islamic Social Reporting (ISR) at Indonesia Islamic Bank in influencing the relationship between Good Corporate Governance (GCG) and Financial Sustainability Ratio (FSR). The research method used is a quantitative approach with an analytical method using the Structural Equation Model Partial Least Square (SEM PLS). The subjects in this study were Indonesian Islamic Commercial Banks registered with the Financial Services Authority (OJK) in 2013 - 2019. The direct test results showed that GCG disclosure had a negative and insignificant effect on FSR, then GCG disclosure had a negative and insignificant impact on ISR. ISR disclosure has a positive and significant effect on FSR. The indirect test results show that ISR cannot mediate the relationship between GCG and FSR
Analyzing Performance Determinants: Islamic Rural Bank Performance in Indonesia Baroroh, Hilmy
Journal of Islamic Economics and Social Science (JIESS) Vol 4, No 1 (2023)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2023.v4i1.006

Abstract

Islamic Rural Banks are unique in terms of financing distribution because they are limited to the scope of certain areas in Indonesia. This study examines internal and external factors on the performance of Islamic Rural Banks in Indonesia which present financial products, especially for the micro, small and medium business sectors. ROA measures performance variables, internal variables consist of NPF, FDR, CAR, and PLS, external variables consist of economic growth, inflation, and the BI rate. The data comes from the IRBs Statistical Annual Report for 2015-2021 using the Auto Regressive Distributed Lag (ARDL) analysis method to see long-term and short-term relationships between variables. This study found that two internal variables, namely FDR and PLS, experienced delays but had an effect on ROA in the short term, for NPF and CAR in the short-term research had no effect on ROA. As for external variables, only the BI rate affects ROA, while GDP and inflation do not affect ROA. Furthermore, the results of long-term research show that all internal factors affect ROA, while external factors, only the BI rate, affect ROA. From the results of this study, it was found that IRBS should focus on managing their business rather than expanding the scope of business because the revenue that IRBS gets comes from their performance which tends to be influenced by internal IRBS factors.
Evaluation of the Effect of Financial Ratios on Sukuk Rating: The Moderating Role of Debt Equity Ratio (DER) Nurhasanah, Nurhasanah; Melzatia, Shinta
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 2 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i2.002

Abstract

Bond or sukuk ratings have an important meaning for companies and investors, because the bond / sukuk rating is an indicator of the risk of default. Sukuk as an alternative investment is increasingly in demand by investors in Indonesia. But unfortunately, some bonds and sukuk have defaulted in 2019. This study aims to determine the effect between current ratio (CR), total asset turn over (TATO) and return on assets (ROA) on sukuk ratings moderated by Debt Equity Ratio (DER). Sukuk rating is the dependent variable in this study measured by assessment techniques based on Pefindo ratings. This study uses secondary data which is a non-bank company from the Indonesia Stock Exchange and received a rating from Pefindo in 2013-2018. While the sampling method used is the purposive method, namely a total of 84 samples selected. This study uses data analysis methods using Multiple Regression Analysis with hypothesis testing F statistical test and t statistical test, Eviews 9 programme assistance. The conclusions that can be drawn from this study are as follows: (1) Current Asset (CR) has a significant positive effect on sukuk rating; (2) Total asset turn over has a significant negative effect on sukuk rating; and (3) Return on assets does not have a positive effect on sukuk ratings.
Assessing the Influence of Muzaraah Agreements on Farmers' Well-being in Kujon Village Hakim, Lukmanul; Handoko, Rian; Munir, Mukhlis Sirotul
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 2 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i2.003

Abstract

The purpose of this study was to determine how the implementation and influence of the muzaraah contract on the welfare of farmers in Kujon village, Ceper district, Klaten district. This research uses field research and is qualitative in nature. Data obtained from interviews and documentation as well as data analysis using inductive thinking and answers from sources. This study also aims to determine the effect of the muzara'ah contract applied by farmers in Kujon village, Ceper sub-district, Klaten district on their welfare using the prosperous family indicator by the BKKBN and see its conformity with the muzara'ah contract theory. The results of this study concluded that the implementation of the muzaraah contract carried out by both parties was carried out verbally, then both parties also discussed profit sharing. The profit sharing applied by both parties is still adjusted to the custom that has been applied in Kujon village where the amount of profit sharing applied is 1/3:2/3. The muzaraah contract for the community in Kujon village is very influential on the welfare of sharecroppers where previously they could only meet basic needs, but now from the 7 farmers studied, all of them show an increase in their welfare.
Socio Economic Conditions Of Construction Workers In Tamilnadu: Issues And Challenges Seenivasan, R.
Journal of Islamic Economics and Social Science (JIESS) Vol 4, No 1 (2023)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2023.v4i1.002

Abstract

The present study is aimed to explore socio-economic problems of Tamilnadu women workers at construction sites in working environment and to document issues like gender bias, living conditions, vulnerability and slackness, wages, their economic status by finding out their savings, loan etc. The author concentrated only on the women workers who are working in the construction sector and how they are facing problems in the work place. Majority of the women construction workers are facing lots of problems like absence of social security, low wages, gender discrimination, unhygienic conditions at work place etc. Data was collected from 160 women workers from four areas of Tamilnadu (North, East, West, South) city. The data for this study has been collected through primary source. The primary for this study was collected with the help of the questionnaire. The secondary data was collected from the library and websites. The major findings of construction women labor facing many problems they asked government security for their jobs.
Application of the Islamic Market Concept in the Era of the Prophet Zaim Saidi’s Perspective Yayuli, Yayuli; Hakim, Lukmanul; Isnaini, Anif Nur; Jannah, Nisa’ Zahrotul
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 2 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i2.001

Abstract

In the city of Surakarta there is a market that has a different system from the general market. The market is named "Muamalah Market". Established in 2009, this market is slightly different from the market in general because in practice it applies shari'ah elements. Researchers are interested in conducting research related to the mechanism for applying the concept of the Islamic market by using several indicators; Islamic market sunnah, the concept of hisbah, and price regulation. This research is a descriptive qualitative research using the interview method to obtain primary data sources, supported by scientific articles related to the Islamic market. Based on the research results, there are three main points that become the focus of the research, namely: the application of Islamic market indicators or sunnah, the concept of Hisbah or market supervision, and prohibition of price intervention. Based on the results of the analysis above, it can be concluded that the Surakarta Muamalah Market has implemented the three main research points well. Islamic Market indicators, namely: a market similar to a mosque, no private ownership, no tax and rent fees, no claim/booking of a place, no barriers or shops in the market, have been implemented well in Muamalah Market Surakarta. The Surakarta Muamalah Market Coordinator, apart from being the market chairman, also serves as al-muhtasib or market supervisor. In addition, there is no policy of intervention in the price of goods in the Surakarta Muamalah Market. The price of the goods is set based on the agreement between the buyer and seller.
Sustainable Development of Wakaf In Higher Education Anuar, Ahmad Shaifull; Bahari, Zakaria; Doktoralina, Caturida Meiwanto
Journal of Islamic Economics and Social Science (JIESS) Vol 4, No 1 (2023)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2023.v4i1.001

Abstract

The development of higher education wakaf at the Higher Education Institution (IPTA) and the Private Higher Education Institute (IPTS) has been increasingly driven by the education ministry's push. The development of this higher education wakaf can also be implemented in a variety of ways based on agreements that have been discussed among the parties involved. Although the development of the wakaf of higher education is still new, it can be scrutinized to study its sustainability. Against this scenario, this paper is written with the goal of identifying sustainable development of endowment at Universiti Putra Malaysia (UPM), International Islamic University Malaysia (IIUM) and ISDEV, Universiti Sains Malaysia (USM). This study is a form of exploration and the data used is derived from a document study. Hence, the findings of this study will explain further the sustainability of the development of wakaf higher education at the institution and this information will be useful to the relevant parties especially the community who are aware of the progress of the implementation of the institution
The Effect of Relationship Quality on Loyalty with Customer Retention as an Intervening Variable for PT. Bank BTN Malang Sharia Branch Putri, Aldila Nur Rafika; Rahayu, Yayuk Sri
Journal of Islamic Economics and Social Science (JIESS) Vol 4, No 1 (2023)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2023.v4i1.007

Abstract

Competence which the more this demand increases every so that banks are capable of competing, maintaining and guarding customer loyalty. Wrong one strategy which needed for Thing the is strategy Relationship Quality . This study was conducted to know the influence of Relationship Quality facing customer loyalty. This study was conducted to customers of PT. Bank BTN Branch Sharia Poor with use sampling technique. The sample size taken is as much as 100 respondents. This study consists of three variables which are the free variable (X) which is connection quality (Relationships Quality), bound variable (Y) which is customer loyalty, and intervention variable (Z) which is customer retention . The data collected use a questionnaire and then the data is processed using an analysis description and analysis of the SEM-PLS.
Maqasid Shariah (Pentagon-Shaped Ethical Measurement) Establish Organizational Performance: a conceptual framework Hadi, Syamsul; Iswantoro, Ibnu Yanuar; Purnasari, Eni; Wahyuningtiyas, Nabila; Andleeb, Naima
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 2 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i2.005

Abstract

Purpose –This paper aims to review the impact of Maqasid Shariah on Organizational performance from several organizational levels literature. Design/methodology/approach –This paper focused on exploring the literature published in various popular databases. Based on the conceptual analysis, a set of possible frameworks was stated for future research. Findings –The research has evolved with a few possible frameworks to model the assertions by investigating and corroborating them with quantitative studies to be empirically tested. Originality/value – The originality lies in presenting an analysis of the maqasid shariah conceptual framework using al-Ghazali on organizational performance (non-financial treatment). thereby adding new insights to the maqasid shariah literature.

Page 4 of 5 | Total Record : 45

 1   2   3   4   5 

Filter by Year

2020 2023


Reset
Filter By Issues
All Issue Vol 4, No 1 (2023) Vol 3, No 2 (2022) Vol 3, No 1 (2022) Vol 2, No 2 (2021) Vol 2, No 1 (2021) Vol 1, No 2 (2020) Vol 1, No 1 (2020)