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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
Mewujudkan Keunggulan Kompetitif Berbasis Gusjigang Melalui Pengembangan Sentra Bisnis Budaya Ita Rakhmawati; Widia Faridatul Mukaromah; Erina Musfiatul Rohmah
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.v1i2.4452

Abstract

The purpose of this study is to analyze how to realize a gusjigang based competitive advantage through the development of business and cultural centers as well as to analyze the supporting and inhibiting factors. This research data is primary data type with data collection is done through interviews. The results of this study indicate that efforts to develop business and cultural centers through the Jenang Gusjigang Museum have proven to be able to create competitive advantages for companies in the midst of similar business competition. The advantages of the jenang museum as a business and cultural center are not only on the economic side (marketable) but also able to present the social, educational and cultural side. The company's efforts in realizing competitive advantage are carried out through three aspects, which include creating quality products, superior human resources, and developing marketing networks through excellent service.
Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi Adhelia Desi Prawestri; Bambang Setyobudi Iriyanto; Negina Kencono Putri
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.v2i1.5327

Abstract

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.
Faktor-Faktor Yang Mempengaruhi Tingkat Sustainability Report Dalam Pengungkapan Informasi Laporan Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks Wahid Wachyu Adi Winarto; M. Arif Kurniawan; Fitri Arini
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.v2i1.5355

Abstract

This study aims to examine the factors that can affect the level of sustainability reporting on Islamic companies listed on the Jakarta Islamic Index. Sampling using purposive sampling. The number of observations that are of concern to this study are 55 observations from 2017 to 2021. The data were analyzed using linear regression analysis. Empirical test results show that profitability affects the sustainability report, leverage affects the sustainability report, company size affects the sustainability report and firm value affects the sustainability report.
Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia Ervina Tri Pangesti; Nugroho Heri Pramono
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.v2i1.5436

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, dewan komisaris independen, ukuran perusahaan, kecukupan modal, dan Islamic governance score terhadap pengungkapan Islamic Social Reporting. Populasi dalam penelitian ini adalah bank umum syariah di Indonesia periode 2017-2019. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh 36 data pengamatan. Metode analisis yang digunakan dalam penelitian ini adalah analisis linier berganda yang diolah menggunakan Eviews 11. Hasil penelitian menunjukkan bahwa profitabilitas, dewan komisaris independen, dan kecukupan modal tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Sedangkan ukuran perusahaan dan Islamic governance score berpengaruh positif terhadap pengungkapan Islamic Social Reporting.
Potensi Efektivitas Pupuk Bersubsidi Dalam Peningkatan Perekonomian Masyarakat Tani Sah Ikhlas
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.v2i1.5497

Abstract

Jetak Kidul is a village geographically surrounded by agriculture, especially rice farming. So it’s not a taboo if most of the people there still work as farming communities and depend on them for their livelihoods. However, in cultivating agriculture, the farming community of Jetak Kidul village is often constrained by costs due to their relatively weak capital strength. And to try to solve the problem, the order issued a policy of subsidized fertilizer which is expected to help farming communities. Therefore, the author will conduct a study which aims to analyze the potential effectiveness of the level of satisfaction of the farming community with the subsidized fertilizer program and find out how the effect of the subsidized fertilizer program on the economy of the farming community in the village of Jetak Kidul. The result of this research is that subsidized pupup has the potential for effectiveness in improving the community’s economy. As long as the indicators used in the study are all met.
Analisis Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Non Performing Financing (NPF) Pada Bank Umum Syariah di Indonesia Natasyanurul Fatimah; Khairina Nur Izzaty
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022): JIEF VOLUME 2 NO 2 TAHUN 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.v2i2.5702

Abstract

This study aims to analyze the influence of internal factors such as FDR, CAR, and BOPO and external factors such as inflation, BI rate, and exchange rates against Non-Performing Financing (NPF) at Islamic Commercial Bank in Indonesia. This study uses a quantitative approach carried out at Islamic Commercial Banks registered at OJK from the first quarter of 2019 to the third quarter of 2021. The sample in this study was determined using a purposive sampling method so that 9 Islamic Commercial Banks were obtained according to the criteria. The data analysis method used is multiple linear regression and a goodness of fit test of a model that is processed using IBM SPSS 25. Based on the results of data testing shows that: (1) The Financing to Deposit Ratio has no significant effect on Non Performing Financing; (2) Capital Adequacy Ratio has no significant effect on Non-Performing Financing; (3) Operating Expense on Operating Income has a positive and significant effect on Non-Performing Financing, (4) Inflation does not have a significant effect on Non-Performing Financing, (5) the BI rate does not significantly affect Non-Performing Financing, and (6) The Exchange rate has a positive and significant effect on Non-Performing Financing
Perilaku Pedagang Muslim di Pasar Tradisional (Pendekatan Induktif dalam Pembentukan Teori Produksi Ekonomi Islam) Marlina
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022): JIEF VOLUME 2 NO 2 TAHUN 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.v2i2.5981

Abstract

This article attempts to describe two academic problems. First, how the motives and behavior of Muslim traders in traditional markets. Second, how these motives and behaviors are related to the theorizing of Islamic Economics, especially in the theory of production. This field research is a qualitative-phenomenological approach, using a descriptive-verificative type. Data were obtained directly from traditional market traders in four markets, namely Pasar Anyar and Banjarsari (urban areas) and Pasar Warungasem and Tersono (rural). The research used purposive sampling, while the validity and credibility of the data used triangulation, emic, and member-checking techniques. Data analysis was conducted inductively with domain analysis. The study developed two research findings. First, the behavior motive of traders is to fulfill material needs, however, their behavior in the market is attached to religious ​​and social values. Second, the reasons and behavior of Muslim traders strengthen the scientific theorization of Islamic Economics, because their behavior that is included in the inductive-empirical-profane realm has conformity with other sources in the theorizing process, namely sources from the deductive-abstract-universal-transcendent domain
Optimalisasi Fungsi Masjid Sebagai Sarana Dakwah dan Pemberdayaan Ekonomi Umat Bahtiar Effendi; Abdul Ghofar Saifudin
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022): JIEF VOLUME 2 NO 2 TAHUN 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.v2i2.5989

Abstract

This research aims to find out how to optimize the function of the mosque as a means of da'wah and economic empowerment of the people. The subject of this research is the Assalam Mosque located in Rowosari Village, Ulujami District, Pemalang Regency. This research uses a descriptive qualitative method. Data analysis by triangulation, data obtained through observation and interviews with informants of the management and congregation of the Assalam Mosque. The results show that, apart from functioning as a place of worship, Masjid Assalam seeks to optimize its other functions as a center for da'wah for youth, youth and adult congregations. Other part carried out at the Assalam Mosque are social functions in distributing rice alms to pilgrims, collecting and distributing aid to disaster victims, and economic empowerment to stalls and shops owned by pilgrims.
Keputusan Investasi Digital dan Transaksi Non Tunai Investor Muslim Yulfan Arif Nurohman; Rina Sari Qurniawati
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022): JIEF VOLUME 2 NO 2 TAHUN 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.v2i2.6098

Abstract

Muslim investors invest for financial gain in the future. The current investment decision determines the profit or loss received. The purpose of the study was to determine how much financial literacy and risk tolerance influence in determining digital investment decisions and to find out how much financial literacy and risk tolerance influence in conducting non-cash transactions during the covid-19 pandemic for Muslim investors. The research was conducted on Muslim investors in Sukoharjo Regency. Determination of the sample using purposive sampling with the number of respondents as many as 110. Data collection was done using a questionnaire distributed to Muslim investors who have done investment activities. Testing the model using Path Analysis with SmartPLS Software by performing Individual Item Reliability Test, Internal Consistency Test, and Discriminant Validity Test. The test results show that the financial literacy of Muslim investors has no effect on investment decisions and non-cash transaction decisions. Meanwhile, risk tolerance affects investment decisions and non-cash transaction decisions. The investment decisions of a Muslim are not based on their financial knowledge but on the current economic situation.
Profit Terhadap Return Perusahaan Manufaktur Indonesia dan Malaysia Annisa Qurrota’ayun; Diah Ayu Kususmawati
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022): JIEF VOLUME 2 NO 2 TAHUN 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.v2i2.6127

Abstract

The purpose of this study was to examine and analyze the effect of profitability variables on stock returns of manufacturing companies in Indonesia and Malaysia. Total sample in this study was 302 companies using purposive sampling method. Based on the results of statistical tests, it is shown that in Indonesia the independent variable that affects return is only EPS and size is not a control variable. In Malaysia, the variables that can have a significant effect on returns are only EVA and ROA, the size of the Malaysian sample cannot be used as a control variable. In the combined sample of Indonesia and Malaysia, the variable size can be used as a control and the variables that can have a significant positive effect are EPS, ROE and ROA.