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Hilyah Ashoumi
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istismar@unwaha.ac.id
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Istismar : Jurnal Kajian dan Penelitian Ekonomi dan Bisnis Islam
Published by Universitas KH. A. Wahab Hasbullah
ISSN : -     EISSN : 26557568     DOI : -
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Istismar merupakan Jurnal Ekonomi dan Bisnis Islam yang menerima naskah asli di bidang Ekonomi Islam, termasuk laporan penelitian, penerapan teori, studi kritis, dan tinjauan literatur. Penyebaran Ekonomi Islam meliputi : Keuangan Syariah dan Pasar Modal, Perbankan Syariah, Manajemen Bisnis Islam, Kewirausahaan, dan Pariwisata, Akuntansi Syariah, Manajemen Risiko Syariah dan Asuransi Syariah. Jurnal ini telah terdaftar E-ISSN: 2655-7568 dan P-ISSN: 2655-7568, terbit dua kali terbitan dalam satu tahun yaitu pada bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 96 Documents
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MODEL INTEGRATIF KEBIJAKAN MONETER ISLAM BERBASIS MAQASHID SYARIAH MEWUJUDKAN STABILITAS EKONOMI BERKELANJUTAN Violin Ladies Aulia; Ahmad Suminto
ISTISMAR Vol. 9 No. 1 (2026): Juni
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/7jjeyb69

Abstract

Monetary policy plays an important role in maintaining economic stability. However, conventional monetary systems based on interest rates are often viewed as vulnerable to financial crises and distributive inequality. Islamic economics offers an alternative through Sharia-based monetary policy that emphasizes justice and social welfare. This study aims to analyze the construction of Islamic monetary policy from the maqashid shariah perspective and examine its managerial and contemporary applications. Using a qualitative literature review approach, the study finds that Islamic monetary policy can be developed through an integrative model linking maqashid shariah, monetary instruments, institutional governance, and welfare outcomes. Its main objectives include protection of wealth, distributive justice, and falah, implemented through sukuk, zakat, productive waqf, and profit-sharing. In Indonesia, implementation has progressed, although challenges remain in instruments, financial dualism, and literacy. Keywords: Islamic monetary policy, Maqhasid shariah, Monetary management, Economic stability, Islamic economic.
PENGARUH MODEL AKAD PEMBIAYAAN TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI INDONESIA Rizka Saputri; Memet Agustiar; Hayet Hayet; Abd. Mubaraq; Hesti Diah Ayuni
ISTISMAR Vol. 9 No. 1 (2026): Juni
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/37xwbt57

Abstract

This study aims to analyze the effect of partnership-based financing sale-based financing, lease-based financing, and qardh financing on the profitability of Islamic Rural Banks (Bank Pembiayaan Rakyat Syariah/BPRS) in Indonesia, as measured by Return on Assets (ROA). This study employs a quantitative method with a descriptive approach using secondary data obtained from the Islamic Banking Statistic published by Financial Services Authority (Otoritas Jasa Keuangan/ OJK). The results indicate that partnership-based financing, sale-based financing, and qardh financing have a positive and significant effect on ROA, while lease-based financing has a negative but insignificant effect. These findings suggest that optimizing partnership-based, sale-based, and qardh financing can enhance the profitability of BPRS, whereas the management of lease-based financing still needs to be improved to provide a greater contribution to financial performance. Keywords : Partnership contract, Sale and Purchase Contract, lease Contract, Qardh Contract, ROA
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN  PADA PERUSAHAAN SEKTOR BASIC MATERIALS DAN ENERGY Di ASEAN TAHUN 2022-2024 Firda Iffatus Suroyya; Mariana Mariana
ISTISMAR Vol. 9 No. 1 (2026): Juni
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/rrhb3q44

Abstract

This study aims to examine the impact of Enviromental, Social, and Governance (ESG) factors on financial performance, with Debt to Asset ratio (DAR) serving as a moderating variable. The research employs a quantitative approach using EViews 13 software, and data anaysis is conducted via panel data regression. The study utilitizes a sample of parent companies operating in the Basic Materials and Energy sectors in ASEAN from 2022 to 2024. The results of the study indicate that the Environmental variable has a significant negative effect on financial performance, as proxied by return on Assets (ROA). Meanwhile, the Social and Governance variables do not have a significant effect on the company's financial performance. Simultaneously, ESG variables have a significant effect on a company's financial performance. Additionally, the debt-to-asset ratio (DAR), as a control variable, has a positive and significant effect on the company's financial performance. Keywords: Environmental, Social, Governance, Financial Performance, Debt to Asset ratio (DAR)
TRANSFORMASI KEUANGAN SYARIAH DIGITAL DAN TANTANGAN TATA KELOLA SYARIAH : SEBUAH CRITICAL LITERATURE REVIEW Liza Ulfiana; Sa’idi Sa’idi; Shofyan Hadi; Nurhayanti Nurhayanti; Veni Sofia; Devfy Kartikasari
ISTISMAR Vol. 9 No. 1 (2026): Juni
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/sbyky659

Abstract

Digital transformation has driven fundamental changes in the Islamic finance industry through the adoption of technologies such as financial technology (fintech), artificial intelligence, blockchain, and smart contracts. these developments present both opportunities and challenges for the implementation of Sharia governance. This study aims to analyze the evolution of digital Islamic finance and identify Sharia governance challenges using a critical literature review approach. The research data consists of scholarly literature sourced from reputable journals, academic books conference proceeedings, and relevant official documents. Analysis was conducted using qualitative content analysis, involving a critical synthesis of findings from prior research. The results indicate that digitalization enhances operational challenges regarding regulatory gaps, the validity of digital contracts, algorithmic transpaency, cybersecurity, and the limited competencies of Sharia Supervisory Boards. The importance of developing on "Adaptive Sharia Governance" model that integrates Sharia principles with technology-driven governance to ensure Sharia compliance while supporting the sustainability of the digital Islamic finance industry. Keywords : Transformation, Digital Sharia Finance, Sharia governance
PROBLEMATIKA IMPLEMENTASI PEMBIAYAAN KAFALAH DAN STRATEGI PENANGANANNYA Siti Fatimah; Amin Awal Amarudin; Bekti Widyaningsih
ISTISMAR Vol. 9 No. 1 (2026): Juni
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/y77y4233

Abstract

Abstract: Sharia microfinance institutions play a role in expanding access to financing through kafalah contracts as a guarantee instrument. This study aims to analyze the problems of kafalah financing implementation and its handling strategies at BMT Rizqona IKABU. The study uses a qualitative approach with a case study type. Data were obtained through interviews, observations, and documentation, then analyzed using the Miles and Huberman model. The results of the study indicate that the implementation of kafalah financing faces nine problems, namely low public understanding, default and misuse of funds, competition between financial institutions, limited human resources, employee discipline, inconsistency in the application of sharia principles, technological network disruptions, the absence of managers, bad debts. To overcome this, BMT applies certain strategies, namely education and socialization, administrative selection and salary deduction mechanisms, product and service strengthening, collaborative work, persuasive and gradual approaches, the implementation of a tiered system, coordination with the IT team, job levels, and payment rescheduling. Keywords: Kafalah Financing, Kafalah Problems, Handling Strategies 
CONVERSION INTENTION KONSUMEN PADA META ADS : PERAN PERSONALIZED ADVERTISING, PERCEIVED RELEVANCE DAN E-WOM Muzakkir Akbar; Muhammad Rasyid Ridho; Nadia Ulfa; Rohmadi Rohmadi
ISTISMAR Vol. 9 No. 1 (2026): Juni
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/4mpwqn60

Abstract

This study aims to analyze consumer conversion intention on Meta Ads in Indonesia. The study employed a quantitative approach using primary data collected through questionnaires distributed to Facebook and Instagram users who had previously viewed or interacted with Meta Ads. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The findings reveal that Personalized Advertising and Perceived Relevance have a positive and significant effect on consumers’ Conversion Intention on Meta Ads. Meanwhile, Electronic Word of Mouth (e-WOM) has no significant effect on Conversion Intention. Furthermore, e-WOM is unable to moderate the relationship between Personalized Advertising and Conversion Intention, as well as the relationship between Perceived Relevance and Conversion Intention. The findings provide a deeper understanding of the factors influencing consumer Conversion Intention within the Meta Ads ecosystem. This study contributes to the digital marketing literature by highlighting the importance of personalized and relevant advertising in enhancing consumer conversion. The results are expected to serve as a reference for business practitioners and digital marketers in designing more effective advertising strategies through the optimization of advertisement personalization and relevance to encourage consumer conversion. Keywords: Personalized Advertising, Perceived Relevance, Electronic Word of Mouth, Conversion Intention, Meta Ads

Page 10 of 10 | Total Record : 96

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