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El-Qish: Journal of Islamic Economics
Published by Universitas Terbuka
ISSN : -     EISSN : 28093232     DOI : https://doi.org/10.33830/elqish
Core Subject : Economy,
Economics, Econometrics & Finance
El-Qish invites scholars, researchers, and students to contribute the result of their studies and research in the areas related to Islamic economics, Islamic Macroeconomics, Islamic Monetary, Islamic Microeconomics, Islamic finance, Islamic Business, Islamic Human Resource Management, Islamic Marketing Management, Halal industries, Zakat and Wakaf, and Islamic Entrepreneurship.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
 1   2   3   4   5 
The Effect of Sustainability Report Disclosure on Company Value with Profitability as Moderating Variables in Indonesian Companies Asia Sustainability Reporting Award Recipient Rating Sukmawanti , Eprila Harmi; Vera Subchanifa, Dian Pujiatma; Surepno, Surepno
El-Qish: Journal of Islamic Economics Vol. 2 No. 1 (2022): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v2i1.4149.2022

Abstract

This study aims to determine the effect of sustainability report disclosure on firm value with profitability as a moderating variable in Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award. In this study, the researcher uses a quantitative approach with a population of Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award. Determination of the sample in this study using purposive sampling technique, in order to obtain 13 of 67 companies. The research period was 3 years, so that 39 samples were obtained. The analytical method used is descriptive statistics, classical assumption test (residual normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), linear regression analysis test using the MRA method, and hypothesis testing (coefficient of determination test and t test). The results of the study show that the disclosure of sustainability reports does not significantly affect the value of companies in Indonesian companies that receive the Asia Sustainability Reporting Rating (ASSRAT) award in 2019-2021. The results of this study also show that profitability as a moderating variable can strengthen the relationship between sustainability report disclosures and the value of Indonesian companies receiving the 2019-2021 Asia Sustainability Reporting Rating (ASSRAT) award.
Labelizing of Manufacturing Halal Industry Products for Achieving Consumer Satisfaction In The Perspective of Maslahah Daruriyah Kadir, Syahruddin
El-Qish: Journal of Islamic Economics Vol. 2 No. 1 (2022): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v2i1.4150.2022

Abstract

Maslahah are all forms of goodness with worldly and hereafter dimensions that bring goodness in all aspects that do not cause harm in production, distribution and consumption activities. The labeling of halal products in the manufacturing industry from the perspective of maslahah daruriyah focuses on halal guarantees, consumer protection is marked by halal symbol on the packaging. The purpose of this study was to determine the categorization of maslahah daruriyah on the labeling of halal products and consumption satisfaction with the labeling of halal products. The method is descriptive qualitative. The results of the study prove that the labeling of halal products is categorized as maslahah daruriyah which of course the obligation of halal labeling is carried out in stages because its existence is needed by human life for the benefit of maintaining religion, soul, mind, lineage and property. Consumption satisfaction known as maslahah with the understanding that the needs are fulfilled both physically and spiritually. Islam attaches great importance to physical and non-physical balance based on sharia values
Determinants of Bank Mu'amalat Indonesia's Non-Performing Financing: Internal and External Reviews Asiyah, Binti Nur; Septiana , Ayuk; Wahyudi, Amin
El-Qish: Journal of Islamic Economics Vol. 2 No. 2 (2022): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v2i2.4157.2022

Abstract

Non-Performing Financing (NPF) in the management of Islamic Banks Financing needs to be controlled, although it is difficult to avoid it. This review can be observed from various internal and external variables of Islamic banks. This paper intends to analysis the determinants of Bank Muamalat's NPF, in terms of internal variables, namely Capital Adequacy Ratio (CAR), Operational Income to Operating Costs (BOPO), and Financing To Deposit Ratio (FDR), while external reviews include inflation and the Rupiah Exchange Rate. Writing method with a quantitative approach, the type of associative research. The population is taken from the financial statements of PT. Bank Muamalat Indonesia for the 2013-2021 period as many as 35 data. The sampling technique used is saturated sampling. The analysis uses multiple linear regression through normality test, classic assumption test, t test, F test and coefficient of determination test. Findings showed that CAR had a significant negative effect on NPF, BOPO had a significant positive effect on NPF, FDR had no significant effect on NPF, Inflation had no significant effect on NPF, Rupiah exchange rate had no significant effect on NPF, while CAR, BOPO, FDR, inflation, and The Rupiah exchange rate simultaneously has a significant effect on the NPF of 41%, while the rest is influenced by other indicators. Internally, CAR and BOPO have a significant effect while external reviews have no significant effect. The practical implication of this paper is that Islamic banks need to pay attention to internal conditions so that NPF can be controlled
Islamic Wealth Management And Corporate Governance Ihsan, Akmal; Nur, Abustan; Kadir, Syahruddin
El-Qish: Journal of Islamic Economics Vol. 2 No. 2 (2022): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v2i2.4158.2022

Abstract

This paper aims to explore Islamic views on wealth (asset) management and look at good corporate governance. The research method used is a descriptive qualitative method with a literature review approach with data collection techniques namely literature study. The results of the study show that basically asset management in an Islamic perspective is wealth management which is seen as a process of ownership, consumption of wealth, and acquisition in accordance with sharia principles. Islam emphasizes the acquisition and utilization of assets in a lawful and best way. Wealth should not be left idle but must be productive, both in terms of obtaining assets and how to spend them, such as zakat, infaq, and alms. Corporate Governance in Islam is a process of managing assets in institutions or companies in accordance with Islamic principles. Where in the process must apply the principles that have been determined by the Shari'a, such as siddiq, amanah, tabligh, fathanah and so forth. So with the application of these principles, it is hoped that transparency, integration and accountability will be achieved in institutions or companies.
Cosmetic Products with Halal Labels to Generation Z Does it Matter? Eti Kusmiati
El-Qish: Journal of Islamic Economics Vol. 3 No. 2 (2023): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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Abstract

The demand for halal products in Indonesia is increasing and expanding. Not only for food products but has expanded to other product categories such as cosmetics, pharmaceuticals, financial services, and tourism. Indonesia is one of the cosmetic markets that are quite large so the business is prospective and promising. The potential of this domestic market includes the increasing number of young population or generation Z. This study aims to further analyze the factors that drive the behavior of consumers of generation Z towards purchasing decisions of halal cosmetic products. This study uses a qualitative approach with a descriptive survey technique. The analysis was carried out on primary data obtained from interviews with informants. From the predetermined criteria, 15 women were obtained as informants. Findings. The results of the study found that the consumption pattern of cosmetics in Generation Z was driven by product quality, price, halal labels, and brand ambassadors. Further findings state that although generation Z knows and believes in the truth in religion, these beliefs and knowledge are not internalized in consuming halal cosmetics.
Determinants of Corporate Social Responsibility Disclosure: Evidence in Pharmaceutical Company Listed in The Indonesian Sharia Stock Index Al Arif, Mohammad Nur Rianto; Dhofir, M. Alfan Haidar
El-Qish: Journal of Islamic Economics Vol. 3 No. 1 (2023): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v3i1.4161.2023

Abstract

There are several factors that are thought to influence the disclosure of corporate social responsibility including profitability, debt, and company size. However, based on previous research found inconsistent results related to the effect of these variables on the disclosure of corporate social responsibility. This study aims to determine the partial and simultaneous effect of profitability, debt and company size variables on the disclosure of social responsibility of 8 pharmaceutical companies listed on Indonesian Sharia Stock Index. The analysis technique of this study uses panel data regression with the Fixed Effect Model. Findings. The results of the study show that partially the firm size variable has an effect on disclosure. These results implies that in accordance with the legitimacy theory that large companies have more activities and wider impact.
Determinants of Non-Performing Financing Islamic Finance Bank (BPRS) in Indonesia Minoto, Minoto
El-Qish: Journal of Islamic Economics Vol. 3 No. 1 (2023): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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Abstract

This study aims to empirically test the determinants or factors that affect Non- Performing Finance (NPF) in Islamic Finance Banks (BPRS) in Indonesia. The determinants analyzed are internal and external factors. Internal factors consist of the Capital Adequacy Ratio (CAR), Financing to Deposits Ratio (FDR) and Operating Costs for Operating Income (BOPO). Meanwhile, external factors are inflation, exchange rate and interest rate (BI rate). This study uses a quantitative approach. The research data is secondary data obtained from the websites of the Otoritas Jasa Keuangan (OJK) and Bank Indonesia. The data collection technique is through time series data collection from 2013 to 2020. As for data analysis using multiple linear regression analysis. Based on the results of the study showed that simultaneously internal and external factors had an effect on Non-Performing Finance. While some of the internal factors, namely CAR, FDR and BOPO have a positive and significant effect on the NPF. On external factors, the exchange rate variable partially has a positive and significant effect on the NPF, while the BI Rate has a negative and significant effect on the NPF, but the inflation variable partially has no significant effect on the NPF.
Analysis of Cash Waqf Management at The Wihdatul Ummah Batusangkar Islamic Education and Dakwah Foundation Deni Putra, Muhammad; Yulia, Fitri
El-Qish: Journal of Islamic Economics Vol. 3 No. 1 (2023): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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Abstract

The main problem in this study is the low knowledge of the people of West Sumatra about cash waqf, but the Wihdatul Ummah Batusangkar Foundation is still eager to collect cash waqf with the application of good management science in accordance with existing regulations. The purpose of this discussion is to find out the management of cash waqf management at the Wihdatul Ummah Batusangkar Islamic Education and Da'wah Foundation. The type of research the author uses is a type of field research (field research), with descriptive qualitative methods. The data collection technique that the author did was through interviews and through documentation. The data analysis technique is by systematically compiling data obtained from interviews, field notes, and documentation, by organizing data into categories, breaking down into units, synthesizing, compiling in patterns, choosing which ones are important and will be studied, and making conclusions. Findings. The results of this study indicate that the management of cash waqf management has not gone well, this is indicated by the amount of cash waqf collection which continues to decline every year, and the collection is still within the internal scope. In an effort to develop productive waqf, the Wihdatul Ummah Batusangkar Islamic Education and Da'wah Foundation has opened Qurrata A'yun mart and invested funds in new student admissions (PMB) in the procurement of clothing. While the inhibiting factor is that the socialization efforts carried out by the nazir regarding cash waqf to the community are not optimal, this is also due to the limited understanding of the community and inadequate human resources.
Halal Certification: The Role of Religiosity and Consumer Pressure on MSMEs' Intention to Register Halal Certification in East Java Nurul Islami, Novita
El-Qish: Journal of Islamic Economics Vol. 3 No. 1 (2023): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v3i1.4169.2023

Abstract

The potential for superior products owned by Indonesia is enormous, especially those produced by Micro, Small, and Medium Enterprises (MSMEs). One of the efforts that can be made to increase the competitiveness of MSMEs products is halal certification. This study aims to determine the perspective of the role of religiosity and consumer pressure on MSMEs' intentions in Jember Regency in registering their products in halal certification. This research is a qualitative descriptive study with MSMEs research subjects in East Java. Retrieval of data using interview techniques, observation, questionnaire, and documentation. Findings. Based on the results and discussion, it can be concluded that religiosity and consumer pressure have a role in the intention of MSMEs to register their products in the halal certification program. However, it was found that consumer pressure as an external factor has a more substantial role than religiosity as an internal factor. Based on the conclusions, this study recommends suggestions to encourage MSMEs in East Java to have high intentions in registering their products in halal certification. It is necessary to have an optimal role from various parties, including the government (for example, the Office of Cooperatives and MSMEs, the Office of Industry and Trade, and Local Government), Stakeholders, Banking, and communities or forums to provide training, mentoring and providing access to MSMEs mainly related to halal certification and increasing the capacity of product competitiveness.
Accelerating The Halal Industry Sector To Realize Indonesia As The World Halal Center Kadir, Syahruddin; Alaaraj, Hassan
El-Qish: Journal of Islamic Economics Vol. 3 No. 1 (2023): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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Abstract

The purpose of this study is to identify the condition of the halal industry and the opportunity aspects of the halal industry sectors in Indonesia. This research uses a qualitative descriptive method with an exploratory approach through secondary data collection. Findings. First, the condition of the halal industry according to the release of the State of the Global Islamic Economic Report 2022 shows that Indonesia's position globally ranks 4th (four) and this will continue to increase along with Indonesia having the largest Muslim population in the world, making it an important market for halal products and services. Second; 7 important sectors must be utilized including food and beverage, fashion, tourism and hospitality, pharmaceuticals, Islamic finance, media and recreation, and halal supply chain. These sectors are maximally utilized in building consumer confidence, forming halal lifestyle awareness, and increasing sharia understanding to expand the range of halal industry services so that Indonesia can become the world's halal center.

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