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Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan Jalan Pahlawan No.52 Rowolaku, Kabupaten Pekalongan, Indonesia
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Journal of Islamic Economics and Finance
ISSN : 27974014     EISSN : 27976432     DOI : https://doi.org/10.28918/jief
Core Subject : Economy,
Journal of Islamic Economics and Finance (JIEF) is an journal providing authoritative sources of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. JIEF publish original research papers, review article and case studies focused on Islamic Economics and Finance as well as related topics. All papers are peer-reviewed by at least two reviewers. JIEF is published and printed by Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan
Articles 42 Documents
Manajemen Keuangan Rumah Tangga Menuju Mandiri Pangan: Pelajaran Berharga Dari Petani Udang Vaname Desa Mootinelo Kabupaten Gorontalo Utara Arfan Nusi; Melani Musran; Wahyu Dian; Anisa Tute; Setyo Panigoro; Nurfitriyani Amelia; Muhammad Basir; Lolanda Idrus; Basid Abd.Azis; Arman Ma'ruf
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 1 (2021): JIEF VOL.1 NO.1 MEI 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i1.3727

Abstract

This research aims to examine the household financial management of people who work as Vannamei Shrimp Farmers in building food independent in Mootinelo, North Gorontalo District. Using a qualitative research method with a descriptive study approach and the techniques of collecting data used are interviews, observations, and documentation. This research shows that the household financial management in Mootinelo, North Gorontalo district is divided into two. First, there are households that experience financial difficulties after being hit by bad weather that makes vanname shrimp stunted, then by the covid-19 pandemic. Second, there are households that are able to manage finances well even the conditions are not well. This second household is said to be at the food independent level
Komparasi Indeks Saham Syariah Indonesia (ISSI) Sebelum dan Saat Pandemi Covid-19 Feren Anggun Pratitis; Taufiq Andre Setiyono
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 1 (2021): JIEF VOL.1 NO.1 MEI 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i1.3730

Abstract

Corona Virus Dieases 2019 (Covid-19) has become a global pandemic that has hit almost all countries. No exception, Indonesia is also the place where the epidemic has hit. Apart from the health sector, the economic sector is one of the sectors most affected as well. This can beseen in the country's economic recession and the decline in the stock price index. This research aims to determine the comparison of the Islamic stock index before and during the Covid-19 pandemic. Method this research is to use quantitative descriptive analysis method using paired sample t-test. The research was conducted from March 1, 2019 to March 1, 2021. The results showed that the increase in the number of Covid-19 cases did not significantly affect the movement of the Indonesian Sharia Stock Index (ISSI) so there was no significant difference between average prices. ISSI shares before and during the Covid-19 pandemic. With the results of this study, it is hoped that it can provide a reference for investors to choose and invest in Islamic stocks, because the strength of Islamic stocks is quite good.
Analisis Pengaruh Activity Based Costing Terhadap Kinerja Keuangan Dan Kinerja Operasional Usaha Mikro, Kecil, dan Menengah (Umkm) asri sekarsari; Khairina Nur Izzaty; Firmanto Firmanto; Widya Pramesto
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i2.3745

Abstract

The study aims to analyse the impact of the use of Activity Based Costing (ABC) on Micro, Small Medium Enterprises. The population in this study were manufacturing Micro, Small and Medium Enterprises located in Bulukerto District, Wonogiri Regency with a total of 200 manufacturing MSMEs. The sampling technique in this study used probability sampling and random sampling technique. The sample in this study stated 133 manufacturing SMEs in calculating the sample size using Slovin Sampling. The type of data in this study is quantitative, while the data source comes from primary data obtained from the result of the questionnaire. In this study, the data analysis technique used was Partial Least Squares (PLS) 3.0. The result of this indicate that on Activity Based Costing (ABC) variable has a direct effect on operational performance, the Activity Based Costing (ABC) variable has a direct effect on financial performance, the operational performance variable has a direct effect on financial performance, Activity Based Costing (ABC) on financial performance through operational performance has a direct effect, this effect can be seen in the original sample which shows positive result, the T-statistic and P-values shows significant result. In the mediation test, Activity Based Costing (ABC) through operational performance has no effect on financial performance, because in direct and indirect relationship it has the same result, namely positive and significant. So in the mediation test, the presence or absence of operational performance variables doest not affect Activity Based Costing (ABC) on financial performance.
Analisis Pengaruh Kinerja Keuangan Dalam Memprediksi Pertumbuhan Laba Dindawati Dindawati; M. Rimawan
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i2.3761

Abstract

Debt to Equity Ratio (DER) is a solvency ratio describing the ratio of debt and equity in company funding while Total Asset Turn Over (TATO) is a ratio used to measure the turnover of all assets owned by a company so that the purpose of this study is to analyze the effect of Debt to Equity Ratio. (DER) and Total Asset Turn Over (TATO) on profit growth at PT. Astra Agro Lestari. Tbk. The research method used is an associative quantitative approach with secondary data sources. The population in this study is financial statement data at PT. Astra Agro Lestari, Tbk. The sample in this study was 10 years, 2010-2019 using purposive sampling technique. The data analysis tool used classical assumptions, multiple linear regression, and hypothesis testing (F test and T-test). This study concluded that the Debt to Equity Ratio (DER) had no significant effect on profit growth at PT. Astra Agro Lestari Tbk, Total Asset Turn Over (TATO) has no significant effect on profit growth at PT. Astra Agro Lestari Tbk and simultaneously Debt to Equity Ratio (DER) and Total Asset Turn Over (TATO) have no significant effect simultaneously on the growth of PT. Astra Agro Lestaril Tbk. This can be seen in the results of the F test that the calculated F-value is greater than the F-table value with a significant level greater than 0.05 (0.620> 0.05) so that Ha is rejected and Ho is accepted, meaning that there is no direct effect. between Debt to Equity Ratio (DER) and Total Asset Turn Over (TATO) for PT. Astra Agro Lestaril Tbk.
Pengaruh Keterampilan, Stres Kerja, Dan Lingkungan Terhadap Produktivitas Kerja Karyawan Muslim Pt. Daiwabo Garment Indonesia Pemalang Dyah Muhayaroh; Rinda Asytuti
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MEI 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.3854

Abstract

Employee productivity is important for the company, if productivity is high, the sustainability of the company will be guaranteed and vice versa. Work productivity can be influenced by various factors such as skills, job stress, and work environment. This research aims to determine how much influence the skills, work stress, and work environment have on the work productivity of the employees of PT. Daiwabo Garment Indonesia Pemalang. This study uses multiple linear regression analysis. The population in this study were employees of PT. Daiwabo Garment Indonesia, which is in factory one, totaling 673 employees. The sampling technique used was simple random sampling and determining the number of samples using the Slovin formula in order to obtain a total of 88 respondents. The collection method used a questionnaire. The results showed that partially the variables of skills, work stress, and work environment had a significant effect on the work productivity of the employees of PT. Daiwabo Garment Indonesia Pemalang. Simultaneously the variables of skills, work stress, and work environment have a significant effect on the work productivity of the employees of PT. Daiwabo Garment Indonesia Pemalang.
Analisis Pertumbuhan Ekonomi, Indeks Pembangunan Manusia, Inflasi, dan Upah Terhadap Kemiskinan Moh Nur Khaqiqi; Tsalis Syaifudin
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i2.3916

Abstract

The purpose of this study was to determine the effect of predetermined vaiables on poverty. And looking for solutions to deal with poverty cases in Pemalang Regency. This research is included in the type of quantitative research. This research uses secondary data from BPS Pemalang. This study uses the Least Squares multiple linear regression analysis method whit the Eviews statistical tool. The results of this study indicate that the probability value is 0.000148, this value is less than 0.05, which means that economic growth, HDI, inflation, and wages simultaneously affect poverty in Pemalang Regency. Partially the HDI, inflation, and wages variables have a significant effect on poverty, meanwhile, the economic growth variable has an insignificant influence on poverty. Therefore, poverty is not only about the economy but also about the quality of human resource.
Analisis Indeks Pembangunan Manusia (Ipm) Terhadap Kemiskinan Di Kalimantan Barat Muhamad Paizal; Sahrul Sahrul; U.Sulia Sukmawati
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i2.4123

Abstract

Indonesia is a developing country, and poverty is an issue that is the focus of consideration. The issue of needs can be seen from the components that influence it. These elements combine sluggish economic development, a low human development index, and rising unemployment. Accordingly, this investigation is expected to determine the impact of the aforementioned factors. This study uses a quantitative methodology with an elucidation approach. The source of data in this test is secondary data, the data used in this test is data from 2017 – 2020. This assessment plans to determine the effect of the human development index in West Kalimantan on poverty levels using time series data. The results of the estimation analysis show that the HDI variable has a negative and significant effect on the level of poor people in West Kalimantan, HDI affects Poverty by 18.6%, the HDI variable shows a significant value of 0.001 and is smaller than 0.05, therefore H0 is rejected and Ha is accepted. It can be concluded that HDI affects the poverty rate in West Kalimantan throughout 2017 – 2020.
Perilaku Masyarakat Terhadap Kegiatan Arisan Simpan Pinjam Dalam Perspektif Islam Husni Awali; Erika Yamsiana
JIEF : Journal of Islamic Economics and Finance Vol. 1 No. 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i2.4317

Abstract

The purpose of this study is to determine the motivation of the community in their involvement in the savings and loan “arisan” and how this is in the view of Islamic Economics. In this study, researchers used a qualitative method with a descriptive approach. Sources of research information come from primary and secondary sources of information. The results of the study stated that the motivation of the people who participated in the savings and loan “arisan” activity was as one of the storage containers and to get their money back in an easy way. In the view of Islamic economics, this gathering is permissible and not unlawful. Arisan can be said to be haram if there are aspects of tyranny, gharar (uncertainty/speculation), and usury, so that this kind of gathering is haram.
Faktor Keputusan Pelanggan dalam Pemilihan Hotel Syariah Siti Yuni Lestari; Agung Guritno
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MEI 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.4394

Abstract

The purpose of the study was to determine the effect of service quality, facilities, location, price, and the application of Islamic business ethics on the decision to stay at Syariah Hotel Solo. This research is a quantitative research using primary data. The method of data collection was done through questionnaires distributed to Syariah Hotel Solo customers. The sample used in this study were 100 respondents with purposive sampling technique. The data obtained were processed with SPSS. This analysis uses instrument test, multiple linear regression test, t test, f test, test, and classical assumption test. Based on the results of the T test the quality of service, facilities, and location have no effect on the decision to stay, while the price and the application of Islamic business ethics have a positive and significant effect on the decision to stay. The results of the F test show that the quality of service, facilities, location, price, and the application of Islamic business ethics simultaneously have a significant positive effect on the decision to stay.
Peran Return on Asset dalam Memoderasi Hubungan Biaya Operasional Pendapatan Operasional, BI Rate, dan Capital Adequacy Ratio Terhadap Persentase Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah di Indonesia Wahyu Putri Anggreani; Taufikur Rohman
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MEI 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.4405

Abstract

This study to determine the role of Return On Assets (ROA) in the relationship between Operational Costs from Operating Income (BOPO), BI Rate, and Capital Adequacy Ratio (CAR) to the percentage of profit sharing on mudharabah deposits at Islamic Commercial Banks in Indonesia at 2015-2019 period. This study uses field research with a quantitative approach to Islamic commercial banks registered with the Financial Services Authority as the population in the form of panel data. This study uses multiple linear regression testing techniques. The results showed that the BOPO and BI Rate showed that this variable had no significant positive effect on the percentage of profit sharing for mudharabah deposits. CAR shows that this variable has a negative and significant effect on the percentage of profit sharing for mudharabah deposits. Based on the Moderated Regression Analysis (MRA) test, the results show that ROA can moderate the relationship between the BOPO variable and the percentage of profit sharing for mudharabah deposits. ROA cannot moderate the relationship between the BI Rate variable and the CAR variable on the percentage of profit sharing for mudharabah deposits.