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Ahmad Tohir
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isbank@stebisigm.ac.id
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Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129
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INDONESIA
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Published by Sekolah Tinggi Ekonomi dan Bisnis Syariah Indo Global Mandiri Palembang
ISSN : 24609595     EISSN : 26865149     DOI : https://doi.org/10.36908/isbank
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah is an open access peer-reviewed online journal that provides a forum for sharing scientific studies on Islamic economics and banking. Editors welcome articles and research reports that address current issues such as: sharia economics, sharia business, sharia banking and sharia management.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 189 Documents
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Santripreneur Education Model Based On The Maqashid Al-Syariah Framework For The Economic Empowerment Of Santri In Pesantren Rohim, Yasin Nur; Pratama, Bagas Brian
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1543

Abstract

This study aims to design a santripreneur education model based on the Maqashid Al-Syariah framework as a strategic effort to empower the economy of santri in Pesantren. The novelty of this study lies in the integration of the five main dimensions of Maqashid Al-Syariah—Hifdzu Ad-Diin, Hifdzu An-Nafs, Hifdzu Al-Aql, Hifdzu An-Nasl, and Hifdzu Al-Maal—into the entrepreneurship education curriculum, which has not been widely studied in depth in the context of Pesantren in Indonesia. The research method uses a descriptive qualitative approach with a scoping review strategy, to map the literature related to the santripreneur education model and the values of Maqashid Al-Syariah. The results show that this model is able to shape santri as Muslim entrepreneurs who are not only oriented towards financial gain, but also uphold ethical values, social responsibility, and business sustainability according to sharia principles. The relevance of this model is increasingly strong in addressing the economic challenges of Pesantren, as well as supporting the achievement of santri's spiritual and economic independence in the long term.
Evaluation of The Implementation of PSAK 102 In Murabahah Financing At KSPPS El Rahma Lombok Rinjani Cahyadi, Haris; Ali, Moh. Yusron; Muhajir, Ahmad Khofi; Iqbal, M. Haeri; Astini, Yuli
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1545

Abstract

This study aims to evaluate the implementation of Financial Accounting Standards Statement (PSAK) 102 on murabahah accounting in financing practices at KSPPS El Rahma Lombok Rinjani, focusing on the recognition, measurement, presentation, and disclosure aspects. The study used a descriptive qualitative method through in-depth interviews with the management and the Sharia Supervisory Board, field observations, and documentation studies. The results of the study indicate that the implementation of PSAK 102 is generally in accordance with the provisions of sharia accounting standards, supported by a software-based accounting information system that facilitates consistent recording, reporting, and verification of transactions. Challenges faced include the need for regular system updates, increasing human resource capacity in understanding changes to standards, and developing data-based evaluation indicators to measure compliance. On the other hand, there are opportunities in the form of active support from the Sharia Supervisory Board, as well as the potential for strengthening accounting technology for better efficiency and transparency. The study's conclusion confirms that optimizing technology integration, continuous training, and strengthening the internal control system are strategic steps to ensure a more optimal, transparent, and sustainable implementation of PSAK 102 at KSPPS El Rahma Lombok Rinjani.
A Bibliometric Analysis Of Research Trends On Sharia Consumption Ethics Rahmawati, Sisca Dian; Aisah, Nurul; Wardiningsih, Suprihatmi Sri
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1552

Abstract

The purpose of this study was to identify trends in Islamic consumer ethics research published in major Islamic consumer ethics journals. In this quantitative study, bibliometric analysis was used. The data analyzed included 530 Scopus-indexed research publications published between 1998 and 2022 according to the findings. Based on these findings there has been a significant increase in the number of publications on Islamic consumer ethics. Newspaper articles are the most common type of document that analyzes Islamic consumer ethics. Dear F and Raouf A. They are the two most popular authors based on the number of research papers they have written. Islamic humanity Islamic economy consumption Indonesia and Islamic finance are the most used keywords. Newspaper articles are the most common type of document that analyzes Islamic finance and monetary policy. This study is informative and complementary in covering most of the key aspects of Islamic consumer ethics research.
Enhancing Sharia Kur Effectiveness In Batang: Regulatory Barriers And Msme Economic Growth Ubaidillah, Muhammad; Aurelia, Karina; Sholih, Muhammad Wildan
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1553

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a vital driver of Indonesia’s economy, particularly in Batang Regency, which is known for its thriving agricultural, craft, and culinary sectors. This study evaluates the effectiveness of the sharia-based Kredit Usaha Rakyat (KUR) disbursement at Bank Syariah Indonesia (BSI) KCP Batang, with a focus on regulatory barriers and economic impacts. Employing qualitative methods—including interviews, observations, and document analysis—the research identifies a structured process comprising application, verification, field surveys, feasibility analysis, contract signing, and fund disbursement. However, approximately 20% of applications experience delays due to incomplete business permits and extended survey times in rural areas, further exacerbated by the low financial literacy of MSME actors. While KUR has successfully increased working capital and even boosted revenue by up to 30% for some beneficiaries, the lack of post-disbursement support limits its long-term impact. Based on the findings, this study offers data-driven recommendations: the implementation of digital verification systems, the provision of financial literacy workshops, and collaboration with local governments to streamline permit issuance. These strategies align with national MSME financing objectives set by the Coordinating Ministry for Economic Affairs.
The Influence of Taxpayer Awareness And Drive-Thru System On The Level of Tax Compliance of Motor Vehicle Taxpayers In Palembang Destiawan, Destiawan; Erdiansyah, Erdiansyah; Sudiyanto, Totok
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1558

Abstract

This study aims to examine the effect of taxpayer awareness and the drive-thru system on the tax compliance of motor vehicle taxpayers in Palembang. The research uses a quantitative descriptive approach with a sample of 400 respondents. Data were analyzed using regression tests to assess both partial and simultaneous effects. The results show that taxpayer awareness and the drive-thru system simultaneously have a significant effect on tax compliance. Partially, both taxpayer awareness and the drive-thru system also significantly influence compliance levels. The coefficient of determination indicates that 40.8% of taxpayer compliance is explained by these two variables, while 59.2% is influenced by other factors beyond this study. These findings highlight the importance of increasing taxpayer awareness and optimizing service systems to improve compliance.
The Influence Of Advertising And Social Media Toward Sales Improvement With Product Halalness As An Intervening Utomo, Fahman Hadi; Rizkiawan, Ilham Karin
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1559

Abstract

This research has several main reasons of urgency, namely the Development of Digital Marketing Advertising and social media have become dominant factors in modern marketing strategies. The purpose of this study is to analyze how marketing strategies through advertising and the use of social media can increase sales of a product, especially in the beauty industry. This research is quantitative because it focuses on measuring the relationship between variables using numerical data and statistical analysis. This study uses a causal model to test the effect of advertising and social media on sales, with product halalness as an intervening variable. This model can be analyzed using Structural Equation Modeling (SEM-PLS) or multiple regression. The population is Ms Glow Beauty consumers who have used the product and are exposed to advertising and social media. The sample is determined using a purposive sampling method. The results of this study prove that advertising, social media marketing, and product halalness have a positive and significant effect on increasing sales of Ms Glow Beauty. Advertising and social media not only increase sales, but also strengthen the perception of product halalness. In addition, product halalness is proven to be an important factor that mediates the influence of advertising on sales, so that advertising that emphasizes halal aspects can increase consumer trust and encourage purchases.
The Effect Of Workload And Work Environment On Employee Performance With Job Satisfaction As A Mediator Mandala, Achmad Surya; Kisman, Zainul; Kanto, R. Dwi Sunu; Trisilo, Rudi Bambang
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1570

Abstract

This study investigates the influence of workload and work environment on employee performance with job satisfaction as a mediating variable in the Directorate General of Training and Productivity Development, Ministry of Manpower of Indonesia in 2025. Using a quantitative approach, data were collected through structured questionnaires from 100 civil servants selected by convenience sampling. Structural Equation Modeling (PLS-SEM) was employed to analyze relationships among variables. Results indicate that workload positively affects both job satisfaction and employee performance, while the work environment significantly influences job satisfaction but does not directly affect performance. Job satisfaction plays a critical mediating role in linking workload and work environment to performance outcomes. The findings underline that an appropriate workload and supportive work environment enhance employee satisfaction, which in turn boosts performance. This study highlights the importance of managing workload and workplace conditions to improve public sector employee productivity. Limitations include a single-agency focus and cross-sectional design. Future research should explore broader contexts using longitudinal and probabilistic sampling methods.
Swot Analysis On CIMB Niaga Shari'ah Bank Nurrachmi, Intan; Azzahra, Fatma
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1576

Abstract

This study focuses on a SWOT analysis of CIMB Niaga Syariah Bank, The problems and phenomena raised are the competition between Islamic banks and conventional banks in the digital era, where technological changes encourage banks to innovate to meet the needs of customers who increasingly prioritize digital-based transactions. The purpose of the research is to analyze the marketing strategies used by Bank CIMB Niaga Syariah using SWOT (Strength, Weakness, Opportunity, and Threat) analysis in facing competition in the digital era. The research method used in this study is descriptive qualitative with interview data sources, which aims to collect data directly from relevant sources from Bank CIMB Niaga Syariah. The study uses SWOT analysis to assess the strengths, weaknesses, opportunities, and threats to banks. The results of the research on bank competition in the digital era show that digital transformation has significantly changed the landscape of the banking industry. By leveraging the strength of its large customer base and wide range of market opportunities, the bank was able to increase its market share despite the challenges of well-known competitive brands. This research confirms the importance of innovation and financial skills training for customers or clients to support the growth of banks in the Islamic banking sector.
Zakat And Taxes As Islamic Fiscal Instruments: A Solution To The Double Tasking Debate Suherli, Ian Rakhamawan; Janwari, Yadi; al Hakim, Sofyan; Sulaeman, Sulaeman
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1581

Abstract

This study aims to explore the integration of zakat and taxes as fiscal instruments in the Islamic economic system, focusing on the challenges and opportunities faced in its implementation. The method used is a qualitative approach with a comparative analysis of various existing literature and practices. The results indicate that despite significant challenges, such as legal complexity, community resistance to change, and the risk of corruption, this integration has the potential to improve efficiency, transparency, and accountability in fund management. Furthermore, this integration can provide legal clarity for zakat and tax payers and update potentially outdated regulations. This study recommends the need for close collaboration between the government, religious institutions, academics, and the community to create an effective and widely accepted system. Thus, the integration of zakat and taxes is expected to support sustainable socio-economic development in the context of a modern state.

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