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Share: Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 20896239     EISSN : 25490648     DOI : https://doi.org/10.22373/share
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Share: Jurnal Ekonomi dan Keuangan Islam [SHARE] is a double-blind peer-reviewed journal published by the Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry, Banda Aceh, Indonesia. SHARE publishes research and concept papers pertaining to the field of Islamic economics and finance in open access format, which enables readers to freely access and download the articles under the CC BY SA license. Since 2017, SHARE has become a CrossRef Member, meaning that each article published by the journal will have a unique DOI number. SHARE has been indexed in many trusted indexing sites, such as DOAJ, Index Copernicus, Scilit, WorldCat, Google Scholar, Dimensions, EBSCO, and many others. In Indonesia, SHARE is listed among the top-notch journals by the Indonesian journal accreditation body officialized with the Decree of Director General of Research Strengthening and Advancement, Ministry of Research, Technology, and Higher Education, No. 21/E/KPT/2018, starting from 9 July 2018 until 9 July 2023. Currently, SHARE is under consideration for inclusion in SCOPUS.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 22 Documents
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Search results for , issue "Vol. 13 No. 2 (2024)" : 22 Documents clear
Halal Certification for MSEs in Indonesia: How Business Duration Drives Legal Awareness Maulana, Hartomi; Labolo, Sultan Nanta Setia Dien; Jamal, Mulyono; Syamsuri, Syamsuri
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.22907

Abstract

Halal certification is mandatory for all Micro and Small Enterprises (MSEs) in Indonesia. Despite the vast number of MSEs, totaling 64.2 million as of February 2023, only about 20% have obtained halal certification. This study investigates the influence of legal awareness on halal certification registration among Indonesian MSEs and examines the moderating role of business duration. Using Structural Equation Modeling (SEM) with a quantitative approach, the study assessed the impact of legal awareness constructs (knowledge, understanding, attitudes, and behavior) on halal certification awareness among 333 MSE respondents, with business duration included as a moderator. The findings revealed that legal knowledge, understanding, attitudes, and behavior did not significantly affect halal certification awareness, whereas business duration had a significant positive impact. Additionally, the moderation analysis demonstrated that business duration significantly influenced the relationship between legal understanding and halal certification awareness. The results suggest that experience, rather than legal comprehension, drives halal certification awareness among Indonesian MSEs. The study offers insights for policymakers to support longer-running businesses and simplify certification processes to increase halal certification rates among MSEs. Future research should consider using larger, more diverse samples and incorporating qualitative methods to gain a comprehensive understanding of MSEs’ motivations and challenges in obtaining halal certification.======================================================================================================== ABSTRAK – Sertifikasi Halal untuk UKM di Indonesia: Peran Durasi Usaha dalam Mendorong Kesadaran Hukum. Sertifikasi halal diwajibkan bagi seluruh Usaha Mikro dan Kecil (UMK) di Indonesia. Meskipun jumlah UKM mencapai 64,2 juta per Februari 2023, hanya sekitar 20% yang telah memperoleh sertifikasi halal. Penelitian ini mengkaji pengaruh kesadaran hukum terhadap pendaftaran sertifikasi halal di kalangan UKM Indonesia dan menguji peran moderasi durasi usaha. Menggunakan Structural Equation Modeling (SEM) dengan pendekatan kuantitatif, penelitian ini menguji dampak konstruk kesadaran hukum (pengetahuan, pemahaman, sikap, dan perilaku) terhadap kesadaran sertifikasi halal di antara 333 responden UKM, dengan durasi usaha dimasukkan sebagai variabel moderator. Hasil penelitian menunjukkan bahwa pengetahuan hukum, pemahaman, sikap, dan perilaku tidak secara signifikan mempengaruhi kesadaran sertifikasi halal, sementara durasi usaha memiliki dampak positif yang signifikan. Lebih lanjut, analisis moderasi menunjukkan bahwa durasi usaha secara signifikan mempengaruhi hubungan antara pemahaman hukum dan kesadaran sertifikasi halal. Hasil ini menunjukkan bahwa pengalaman akan mendorong kesadaran sertifikasi halal di kalangan UKM Indonesia. Temuan ini memberikan pencerahan bagi pembuat kebijakan untuk lebih mendukung usaha-usaha yang telah berjalan lama dan menyederhanakan proses sertifikasi bagi UKM. Penelitian selanjutnya perlu mempertimbangkan penggunaan sampel yang lebih besar dan beragam serta menggabungkan metode kualitatif untuk mendapatkan pemahaman yang lebih komprehensif mengenai motivasi dan tantangan UKM dalam memperoleh sertifikasi halal.
Drivers of Sharia P2P Lending Adoption in Indonesia: An AISAS Model Approach Ismail, Juniaty; Supri, Zikra; Dukalang, Hendra; Budianto, Rahman; Katili, Chitra Yuliashri
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.23438

Abstract

The challenge of accessing capital for Micro, Small, and Medium Enterprises (MSMEs), compounded by low financial literacy, has led to limited awareness among MSME actors regarding sharia-based Peer-to-Peer (P2P) Lending. This study investigates the response of MSME actors on Sulawesi Island, Indonesia, to the adoption of fintech-based sharia P2P lending services using the AISAS (Attention, Interest, Search, Action, and Share) model. Distinct from previous research, this study specifically focuses on the utilization of sharia-based P2P fintech by MSMEs in Sulawesi, applying the AISAS model approach. A quantitative approach was employed, gathering data from 580 MSME respondents in Sulawesi, and analyzed using Smart-PLS 3.2.9 software. The results indicate that interest, search, and sharing behavior are significant predictors of sharia-compliant P2P lending adoption, while attention and action demonstrate no significant influence. This study offers valuable insights for sharia fintech P2P lending service providers and government bodies supporting MSMEs, particularly in Sulawesi, stressing the importance of enhancing outreach to promote sharia fintech P2P lending as a more accessible and efficient capital source.========================================================================================================ABSTRAK – Pendorong Adopsi P2P Lending Syariah di Indonesia: Pendekatan Model AISAS. Akses permodalan masih menjadi tantangan signifikan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Hal ini dipicu oleh rendahnya literasi keuangan para pelaku usaha yang berakibat pada rendahnya kesadaran akan produk keuangan syariah seperti layanan Peer-to-Peer (P2P) Lending. Penelitian ini mengkaji adopsi layanan  P2P Lending Syariah di kalangan UMKM di Pulau Sulawesi, Indonesia, dengan menggunakan model Attention, Interest, Search, Action, and Share (AISAS). Berbeda dengan penelitian sebelumnya, studi ini berfokus pada pemanfaatan fintech P2P berbasis syariah oleh pelaku UMKM di Pulau Sulawesi. Menggunakan pendekatan kuantitatif, penelitian ini mengumpulkan data dari 580 pelaku UMKM dan dianalisis menggunakan Smart-PLS 3.2.9. Hasil penelitian menunjukkan bahwa minat, pencarian, dan berbagi berpengaruh signifikan terhadap adopsi P2P Lending syariah, sementara perhatian dan tindakan menunjukkan hal sebaliknya. Hasil penelitian ini berkontribusi kepada penyedia layanan P2P dan instansi pemerintah dalam mendukung pertumbuhan UMKM, khususnya di Sulawesi. Temuan ini menyoroti perlunya sosialisasi yang terarah untuk mempromosikan P2P Lending syariah sebagai solusi pembiayaan yang mudah diakses dan efisien.
Towards Usury-Free Finance in Land Pawning: Evaluating Carter and Angkat-Bloe Contracts Siregar, Ahmad Sholihin; Ainiah, Ainiah; Daud, Zakiul Fuady Muhammad
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.23642

Abstract

Pawn transactions fall under tabarru' contracts, which prohibit the accrual of profit, as such gains are categorized as usury and are forbidden in Islam. In situations where pawn contracts are prevalent, Islam offers alternatives to avoid usury. In the Kuta Makmur community of Aceh, the carter and angkat-bloe contracts are seen as viable alternatives to land pawn contracts. This study aims to analyze the carter and angkat-bloe contracts among the community and analyze their permissibility from an Islamic economic perspective. This research employs a descriptive qualitative approach, utilizing observation and interviews for data collection. The findings reveal that the carter contract is analogous to lease agreements and, therefore, is permissible as an alternative to avoid usury. However, the angkat-bloe contract shares similarities with the bai' al-wafa' contract, the legality of which remains debated among Islamic jurists (Fukaha). The permissibility of the angkat-bloe contract depends on its substance and the intention behind its execution. This study suggests that the carter contract could be legitimized by the National Sharia Council as a solution for individuals facing economic challenges, while the angkat- bloe contract requires further scrutiny based on the intentions and substance of its practice.========================================================================================================ABSTRAK - Menuju Keuangan Bebas Riba dalam Gadai Tanah: Evaluasi Akad ‘Carter’ dan ‘Angkat-Bloe’. Gadai merupakan bagian dari akad tabarru’ yang tidak memperbolehkan pengambilan keuntungan, karena manfaat tersebut masuk dalam kategori riba yang diharamkan dalam Islam. Di sisi lain, Islam memberikan solusi alternatif untuk menghindari riba dalam akad gadai, seperti praktik akad ‘carter’ dan ‘angkat-bloe’ dalam masyarakat Kuta Makmur, Aceh, yang disinyalir sebagai alternatif untuk menghindari riba. Penelitian ini bertujuan untuk menganalisis praktik ‘carter’ dan ‘angkat-bloe’ dalam komunitas tersebut serta menganalisisnya dari perspektif ekonomi syariah. Hasil penelitian menunjukkan bahwa akad ‘carter’ memiliki kemiripan dengan akad sewa-menyewa dari segi substansinya, sehingga akad ‘carter’ dibolehkan dan bisa menjadi alternatif untuk menghindari riba. Sementara akad ‘angkat-bloe’ mempunyai kemiripan dengan akad bai’ al-wafa’ yang hukumnya masih diperdebatkan Fukaha. Berdasarkan argumen Fukaha, kajian ini menyimpulkan kebolehan akad bai’ al-wafa’ serta akad angkat jual yang mirip dengannya sangat tergantung pada subtansi dan niat dalam pelaksanaannya. Penelitian ini mengusulkan agar akad ‘carter’ dapat dilegalkan oleh Dewan Syariah Nasional sebagai solusi bagi masyarakat yang mengalami kesulitan ekonomi, sedangkan akad ‘angkat-bloe’ memerlukan kajian lebih lanjut terkait niat dan substansinya.
Enhancing Employee Performance in Islamic Banking: The Moderating Role of Religiosity Yasir, Yasir; Bachmid, Sofyan; Ermawati, Ermawati; Noval, Noval; Nurwanita, Nurwanita
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.24078

Abstract

Organizational culture, happiness at work, and leadership have been widely studied, yet the complex interactions among these factors and the role of religiosity in employee performance remain poorly understood, especially in the context of Islamic banking. This study investigates these relationships and their impact on the employee performance of Bank Muamalat Indonesia (BMI) in the Palu Branch, with religiosity as the moderating variable. Data were collected using closed questionnaires from all employees at the branch and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that organizational culture and happiness at work significantly enhance employee performance, while leadership does not have a significant impact. Notably, religiosity strengthens the positive effect of organizational culture on employee performance, indicating that religious values can deepen employee commitment and productivity by providing greater meaning and purpose in their work. The study highlights the importance of incorporating religiosity to foster an inclusive and productive work environment in Islamic banking. Future research with a more comprehensive design and a more diverse sample is recommended to further explore these relationships.========================================================================================================ABSTRAK – Meningkatkan Kinerja Karyawan Perbankan Syariah: Peran Moderasi Religiositas. Meskipun budaya organisasi, kebahagiaan di tempat kerja, dan kepemimpinan telah banyak diteliti, kompleksitas hubungan di antara faktor-faktor tersebut dan peran religiositas terhadap kinerja karyawan masih belum terpahami dengan baik, terutama dalam konteks perbankan syariah. Penelitian ini bertujuan untuk mengkaji hubungan tersebut dan pengaruhnya terhadap kinerja karyawan Bank Muamalat Indonesia (BMI) Cabang Palu dengan religiositas sebagai variabel moderasi. Data penelitian dikumpulkan melalui penyebaran kuesioner kepada seluruh karyawan BMI di cabang tersebut yang kemudian dianalisis dengan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil kajian menunjukkan bahwa budaya organisasi dan kebahagiaan di tempat kerja secara signifikan meningkatkan kinerja karyawan, sementara kepemimpinan tidak berpengaruh signifikan. Menariknya, religiositas memperkuat dampak positif budaya organisasi terhadap kinerja karyawan yang mengindikasikan bahwa nilai-nilai keagamaan dapat memperdalam komitmen dan produktivitas karyawan dengan memberikan makna dan tujuan yang lebih besar dalam pekerjaan mereka. Studi ini menekankan pentingnya integrasi aspek religiositas untuk membangun lingkungan kerja yang inklusif dan produktif di perbankan syariah. Penelitian lanjutan dengan desain yang lebih komprehensif dan sampel yang lebih beragam masih diperlukan untuk memvalidasi dan memperluas hubungan ini.
The Nonlinear Impact of Inflation on Zakat Collection in Indonesia Kafabih, An'im
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.24202

Abstract

Many studies show that zakat collection in Indonesia falls short of its potential. One major factor is the systemic risk faced by muzakki, the zakat payers, due to economic conditions. Given the government's monetary objectives to address systemic risk, such as the unemployment level, these policies theoretically influence zakat collection. This paper examines the impact of inflation and the real exchange rate, as monetary objectives, on zakat collection in Indonesia. Analyzing 45 monthly time series observations with the ARDL bound test, the findings reveal that inflation has a nonlinear effect, boosting zakat collection when the CPI exceeds 105.5. Further, policies increasing the real exchange rate positively affect zakat collection. Additionally, zakat collection during Ied al-Fitr is approximately 1,764% higher compared to other months. The study establishes clear links between monetary policy objectives and zakat collection efficiency, suggesting that monetary policy tools can be leveraged to optimize zakat collection in Indonesia. These findings provide valuable insights for policymakers in harmonizing monetary and zakat collection strategies.========================================================================================================ABSTRAK - Dampak Nonlinier Inflasi pada Pengumpulan Zakat di Indonesia. Sejumlah penelitian menunjukkan bahwa pengumpulan zakat di Indonesia belum sebanding dengan potensinya. Salah satu faktor utamanya adalah risiko sistemik yang dihadapi oleh muzakki, akibat kondisi ekonomi. Sementara itu, pemerintah membuat sejumlah kebijakan moneter untuk menghindari terjadinya risiko tersebut, yang secara teoritis dapat mempengaruhi pengumpulan zakat. Oleh karena itu, penelitian ini bertujuan untuk mengkaji dampak kebijakan moneter, terutama dalam aspek inflasi dan nilai tukar riil, terhadap pengumpulan zakat di Indonesia. Penelitian ini menganalisis 45 observasi data time series bulanan menggunakan ARDL bound test. Temuan penelitian menunjukkan bahwa inflasi memiliki efek nonlinier, di mana peningkatan inflasi meningkatkan pengumpulan zakat ketika tingkat CPI melebihi 105,5. Selanjutnya, kebijakan moneter yang bertujuan meningkatkan nilai tukar riil berdampak positif pada pengumpulan zakat. Selain itu, pengumpulan zakat ketika hari raya Idul Fitri 1,764% lebih tinggi dibandingkan bulan-bulan lainnya. Penelitian ini menunjukkan hubungan signifikan antara kebijakan moneter dengan efisiensi pengumpulan zakat, yang mengindikasikan bahwa instrumen kebijakan moneter dapat dimanfaatkan untuk mengoptimalkan pengumpulan zakat di Indonesia. Temuan ini memberikan masukan yang penting bagi pembuat kebijakan dalam menyelaraskan strategi moneter dengan pengumpulan zakat.
Strategic Development of Productive Waqf in Aceh: An ANP Approach Nur, Mukhlish Muhammad; Ramadhan, Muhammad; Nasution, Yenni Samri Juliati
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.24362

Abstract

Waqf, as an Islamic philanthropic instrument, has significant potential for socio-economic development. However, realizing this potential requires effective management and strategic development, particularly in regions like Aceh where waqf assets are abundant. This study aims to identify the priority issues hindering the development of productive waqf in Aceh Province and propose solutions and strategies for its advancement. Employing a qualitative method, the research involved in-depth interviews with waqf experts and practitioners and the use of questionnaires. Data analysis was conducted using the Analytic Network Process (ANP) approach with Super Decision software. Findings reveal critical challenges related to waqif (endower) awareness, nazhir (trustee) professionalism, waqf asset allocation, legal documentation, and regulatory coordination. Key solutions include enhancing waqf literacy, strengthening nazhir capacity, optimizing asset utilization for economic value, improving waqf registration, and fostering synergy among stakeholders. The study recommends maximizing the role of Baitul Mal Aceh in implementing these strategies to unlock the full potential of productive waqf for the region's socio-economic growth.======================================================================================================== ABSTRAK - Strategi Pengembangan Wakaf Produktif di Aceh: Suatu Pendekatan ANP. Wakaf merupakan instrumen filantropi Islam yang memiliki potensi signifikan untuk pembangunan sosial-ekonomi. Namun, untuk mewujudkan potensi ini diperlukan manajemen dan strategi pengembangan yang efektif, terutama untuk daerah-daerah yang aset wakafnya melimpah, seperti Provinsi Aceh. Penelitian ini bertujuan untuk mengidentifikasi masalah-masalah utama yang menghambat pengembangan wakaf produktif di Aceh, dan memberikan solusi serta strategi pengembangannya. Dengan menggunakan metode kualitatif, data penelitian dikumpulkan melalui wawancara mendalam dengan para pakar dan praktisi wakaf serta penggunaan kuesioner. Analisis data dilakukan dengan pendekatan Analytic Network Process (ANP) menggunakan software Super Decision. Kajian menemukan adanya tantangan kritis terkait dengan kesadaran wakif, profesionalisme nazhir, alokasi aset wakaf, dokumentasi hukum, dan koordinasi regulasi. Solusi utama yang ditawarkan meliputi peningkatan literasi wakaf kepada masyarakat, penguatan kapasitas nazhir, optimalisasi pemanfaatan aset wakaf agar lebih bernilai ekonomis, peningkatan registrasi wakaf, dan mendorong sinergi di antara para pemangku kepentingan. Studi ini merekomendasikan untuk memaksimalkan peran Baitul Mal Aceh dalam menerapkan strategi ini sehingga seluruh potensi wakaf produktif di Aceh dapat dioptimalkan bagi pertumbuhan sosial-ekonomi daerah. 
Does Diversification Affect Financing Risk in Indonesian Islamic Banks? An ARDL Approach Sururi, Sururi; Haryono, Slamet
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.24380

Abstract

Islamic banking in Indonesia faces unique challenges related to financing risks (NPF), particularly in the context of financing diversification (FDV), income diversification (IDV), and other influencing factors. This study investigates the impact of FDV, IDV, bank-specific factors, and macroeconomic variables on NPF in Indonesia’s Islamic banking sector. Using monthly data from 2016 to March 2024 and employing the ARDL approach, this study analyzes the short-term and long-term effects of these factors. The results indicate that FDV and IDV do not significantly influence NPF. Similarly, bank-specific factors such as capital (CAP), efficiency (OPE), and bank size (SIZE) are not significant determinants of NPF in Islamic banking. However, asset quality (AQ) and diversification (DIV) were found to significantly increase NPF. Among macroeconomic factors, inflation (INF) has a significant positive effect on NPF in both the short and long term, whereas the BI rate (BRT) has a significant negative effect. This research highlights the need for Islamic banks to mitigate financing risks associated with diversified products, both from PLS and non-PLS contracts, while maintaining public trust by enhancing their credibility and existence as intermediary institutions. Emphasis should be placed on optimizing product diversification strategies, improving asset quality, and monitoring macroeconomic conditions to sustain financial stability.========================================================================================================ABSTRAK - Apakah Diversifikasi Mempengaruhi Risiko Pembiayaan pada Bank Syariah di Indonesia? Suatu Pendekatan ARDL. Perbankan syariah di Indonesia menghadapi tantangan terkait risiko pembiayaan (NPF), terutama dalam konteks diversifikasi pembiayaan (FDV), diversifikasi pendapatan (IDV), dan faktor lainnya. Penelitian ini menyelidiki dampak FDV, IDV, faktor spesifik bank, dan variabel makroekonomi terhadap NPF di sektor perbankan syariah Indonesia. Menggunakan data bulanan dari tahun 2016 hingga Maret 2024, penelitian ini menganalisis efek jangka pendek dan panjang dari faktor-faktor tersebut dengan pendekatan ARDL. Hasil penelitian menunjukkan bahwa FDV dan IDV tidak berpengaruh signifikan terhadap NPF. Begitu juga dengan faktor spesifik bank seperti modal (CAP), efisiensi (OPE), dan ukuran bank (SIZE) tidak menjadi determinan signifikan. Akan tetapi, kualitas aset (AQ) dan diversifikasi (DIV) menunjukkan pengaruh yang signifikan terhadap peningkatan NPF pada bank syariah. Diantara sekian faktor makroekonomi, inflasi (INF) memiliki pengaruh positif signifikan terhadap NPF dalam jangka pendek dan panjang, sedangkan BI rate (BRT) memiliki pengaruh negatif signifikan. Penelitian ini menyoroti pentingnya bagi bank syariah mengurangi risiko pembiayaan yang muncul dari produk diversifikasi, baik dari kontrak PLS maupun non-PLS, sambil mempertahankan kepercayaan publik dengan meningkatkan kredibilitas dan eksistensinya sebagai lembaga intermediasi. Perhatian harus difokuskan pada optimalisasi strategi diversifikasi produk, peningkatan kualitas aset, dan pemantauan kondisi makroekonomi untuk menjaga stabilitas keuangan. 
Determinants of Halal Meat Certification Behavior in Indonesia: A TPB Analysis Fuadi, Fuadi; Ramadhan, Muhammad; Batubara, Chuzaimah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.24759

Abstract

Despite being the country with the largest Muslim population globally, Indonesia faces challenges in implementing halal food supply regulations, particularly in the meat industry. This study aims to explore the factors influencing the decision of actors in the halal meat supply chain in Aceh, Indonesia, to obtain halal certification for their products. Data was collected through structured interviews with 150 participants involved in the halal meat supply chain. The data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study applied the Theory of Planned Behavior (TPB) alongside government regulations on halal food and compliance to predict certification behavior through the intention to certify. The findings suggest that attitude, subjective norms, perceived behavioral control, halal regulation, and compliance influence the intention to certify, which in turn affects the behavior of the actors. This study demonstrates that intention to certify acts as a mediating factor in the relationship between these variables and the behavior of actors within the halal meat industry. These findings have substantial implications for both the halal food industry and regulatory bodies seeking to enhance halal certification rates in Indonesia.========================================================================================================ABSTRAK - Determinan Perilaku Sertifikasi Daging Halal di Indonesia: Analisis Theory of Planned Behavior. Meskipun merupakan negara dengan populasi Muslim terbesar di dunia, Indonesia menghadapi tantangan dalam implementasi regulasi penyediaan makanan halal, khususnya di industri daging. Studi ini bertujuan untuk mengeksplorasi faktor-faktor yang mempengaruhi keputusan pelaku dalam rantai pasokan daging halal di Aceh, Indonesia, untuk mendapatkan sertifikasi halal untuk produk mereka. Data dikumpulkan melalui wawancara terstruktur dengan 150 partisipan yang terlibat dalam rantai pasokan daging halal. Data analisis dilakukan menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS). Penelitian ini menggunakan Theory of Planned Behavior (TPB) bersama dengan peraturan pemerintah tentang makanan halal dan kepatuhan digunakan sebagai kerangka teoritis untuk memprediksi intensi pensertifikasian produk. Hasil kajian menunjukkan bahwa sikap, norma subjektif, persepsi kontrol perilaku, regulasi halal, dan kepatuhan mempengaruhi intensi untuk mensertifikasi, yang pada gilirannya mempengaruhi perilaku pelaku. Studi ini menyimpulkan bahwa intensi memediasi hubungan antara variabel-variabel tersebut dengan perilaku pelaku usaha di industri daging halal. Kajian ini mempunyai implikasi yang sangat signifikan bagi industri makanan halal dan badan regulasi dalam meningkatkan tingkat sertifikasi halal di Indonesia.
Enhancing Audit Quality through a Sharia-Based Model Saputra, Julfan; Siregar, Saparuddin; Kamilah, Kamilah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.25116

Abstract

Audit quality is crucial for ensuring accountability in the public interest, yet it remains vulnerable to fraud. Persistent concerns from regulators and investors about the audit quality in public accounting firms highlight the limitations of conventional standards, which primarily focus on technical and ethical dimensions while often failing to prevent fraud. This study aims to develop a sharia-based audit quality model and analyze its influencing factors, with religiosity serving as a moderating variable. A quantitative approach was adopted to evaluate the research variables, using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method for data analysis. SEM-PLS was chosen for its robust measurement capabilities, its ability to explore structural variables, and its suitability for model fitting. The results reveal that the predictor variables—independence, competence, motivation, and time budget pressure—moderated by religiosity, significantly affect Sharia audit quality. This is evidenced by an R-Square value of 0.873 (87%), indicating a high structural impact. However, only independence demonstrated a significant partial effect on Sharia audit quality. While competence, religiosity, motivation, and time budget pressure influence Sharia audit quality, their structural-level impact is minimal. Additionally, religiosity moderates the relationship between independence and Sharia audit quality. The study recommends enhancing auditor religiosity, which has been shown to positively influence Sharia audit quality.========================================================================================================ABSTRAK – Peningkatan Kualitas Audit dengan Model berbasis Syariah. Kualitas audit sangat penting untuk memastikan akuntabilitas dalam kepentingan publik, namun tetap rentan terhadap fraud. Kekhawatiran terhadap kualitas audit terus diungkapkan oleh regulator dan investor, terutama karena standar audit konvensional yang hanya berfokus pada aspek teknis dan etika sering kali gagal mencegah fraud. Penelitian ini bertujuan untuk mengembangkan model kualitas audit berbasis syariah dan menganalisis faktor-faktor yang mempengaruhinya, dengan religiositas sebagai variabel moderasi. Menggunakan pendekatan kuantitatif, analisis data dalam penelitian ini dilakukan dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS), yang dipilih karena keunggulannya dalam menghasilkan pengukuran yang akurat, mengeksplorasi variabel-variabel struktural, serta kemampuannya memodelkan penelitian dengan tingkat kesesuaian yang baik. Hasil penelitian menunjukkan bahwa secara simultan, variabel prediktor yaitu independensi, kompetensi, motivasi, dan time budget pressure yang dimoderasi oleh variabel religiositas berpengaruh secara signifikan terhadap kualitas audit syariah. Hal ini dibuktikan dengan nilai R Square sebesar 0,873 atau 87%, yang masuk pada efek level struktural tinggi. Secara parsial, hanya variabel independensi yang memiliki pengaruh signifikan terhadap kualitas audit syariah. Sementara itu, variabel kompetensi, religiusitas, motivasi, dan time budget pressure memiliki pengaruh, namun berada pada level efek struktural rendah terhadap kualitas audit syariah. Pada efek moderasi, variabel religiositas terbukti memoderasi pengaruh independensi terhadap kualitas audit syariah. Penelitian ini merekomendasikan perlunya peningkatan religiositas auditor, yang terbukti memberikan pengaruh positif pada kualitas audit syariah.
Global Challenges, Local Solutions: The Role of Islamic Financial Systems Ibrahim, Azharsyah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.27560

Abstract

In this volume, Share Jurnal Ekonomi dan Keuangan Islam (Share Journal of Islamic Economics and Finance) presents a critical examination of the intersections among Islamic finance, economic resilience, and social impact, shedding light on the capacity of Islamic economic principles to offer viable solutions to contemporary global challenges. It provides transformative insights into key areas, including the psychological benefits associated with Islamic social finance, the imperatives of sustainability in corporate governance, and the innovations driving financial inclusion and technology. Utilizing a diverse array of research methodologies—such as bibliometric analysis, structural equation modeling, and comprehensive case studies—the articles contribute robust scholarly insights that focus on promoting psychological well-being, aligning financial practices with sustainability objectives, and leveraging technology to enhance inclusivity. The findings underscore the potential of Islamic economic systems to address both theoretical and practical concerns, emphasizing the adaptability of these principles in fostering equitable socio-economic development and their significance within broader policy and academic discourse aimed at effectively addressing global challenges.

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