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Journal of Islamic Economics, Management, and Business (JIEMB)
Published by Universitas Islam Negeri Walisongo Semarang
ISSN : 27210197     EISSN : 27210324     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Islamic Economics, Management, and Business is a scientific journal in the field of Islamic economics studies published twice a year by the program of Magister of Syariah Economics, Faculty of Islamic Economics and Business UIN Walisongo Semarang. The editors receive articles in the form of research based manuscript related to Islamic Economics, business, and management themes which cover Islamic Economics, Islamic Business, Islamic Financial Management, Islamic Marketing Management, Islamic Human Resource Management, Islamic Operational Management, and Islamic Philanthropy.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2025)" : 7 Documents clear
Sharia-compliant financing as fiscal policy instrument: an Islamic economic approach to budget deficit management Kartika Marella Vanni; Yahya, Muchlis; Murtadho, Ali; Nurotul Faizah, Fita
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.26208

Abstract

Budget deficits are a recurring fiscal challenge for many countries, including Indonesia, where reliance on conventional financing methods such as interest-based debt often imposes long-term economic burdens. This study explores the potential of Islamic financial instruments as an alternative solution to address budget deficits, emphasizing sustainability, fairness, and compliance with sharia principles. Using a qualitative approach through literature review and descriptive analysis, the research examines the implementation and effectiveness of instruments such as sukuk, crowdfunding, and securities crowdfunding based on sukuk. The findings reveal that these sharia-compliant tools not only provide viable financing options without the burden of interest but also foster public participation and uphold social justice principles. The study highlights the importance of strengthening regulatory frameworks and integrating Islamic financial systems into national fiscal policies to create a more inclusive, stable, and ethical financing ecosystem. The implications of this research underscore the potential of Islamic finance to contribute to sustainable economic development while adhering to ethical and religious values.
Integrating the value of honesty into the analysis of coal prices, exchange rates, and export profitability in Indonesia (2019–2023) Salsabila , Khansa Fairus; Dessy Noor Farida; Amalia, Farah
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.26561

Abstract

This study aims to analyze the influence of coal prices and rupiah exchange rates on the profitability of Indonesian coal exports in 2019–2023. Using panel data and quantitative methods, this study makes export profitability as a dependent variable, while coal prices and rupiah exchange rates are independent variables. Data was obtained from official sources such as the Direktorat Jenderal Mineral dan Batubara, the Badan Pusat Statistic (BPS), and the company’s financial statements on the Indonesia Stock Exchange with a population of data, namely the reference coal price listed on the BPS for the 2019-2023 period and the selected sample in the form of data from 8 companies within a period of 5 years. Panel data regression analysis was used to find out how coal prices and exchange rates affect the profitability of coal exports in Indonesia. The results of the study show that coal prices have a positive and significant effect on export profitability, while the rupiah exchange rate does not have a significant impact because the majority of transactions use US dollars. These findings provide insight for policymakers in maintaining the stability of the coal export sector amid global market dynamics.
The influence of fanaticism and financial literacy on consumptive behavior with self-control as a moderating variable: a study on K-pop fans in Salatiga Hanifah, Auliya Itsna; Faqiatul Mariya Waharini
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.27105

Abstract

This study investigates the influence of fanaticism and financial literacy on consumptive behavior among K-pop fans in Salatiga, with self-control as a moderating variable. The research was motivated by the growing phenomenon of excessive consumption driven by fandom culture, particularly among youth influenced by K-pop idols. The purpose of the study is to analyze how emotional attachment (fanaticism) and financial awareness (financial literacy) shape individual spending patterns, and to determine whether self-control can mitigate impulsive consumption tendencies. A quantitative approach was applied, involving 100 respondents selected through purposive sampling. Data were collected using structured questionnaires and analyzed with SPSS version 25 through classical assumption tests, t-tests, and Moderated Regression Analysis (MRA). The findings reveal that fanaticism significantly and positively affects consumptive behavior, while financial literacy has a significant negative effect. Furthermore, self-control moderates the relationship between fanaticism and consumptive behavior, indicating that higher self-control can reduce the influence of fanaticism on impulsive spending. However, self-control does not moderate the effect of financial literacy, suggesting that financially literate individuals already exercise sufficient self-regulation in managing expenses. These results highlight the complex interaction between emotional and cognitive factors in shaping consumer behavior. The study contributes to Islamic behavioral economics by emphasizing the importance of moderation and self-control as ethical principles guiding financial responsibility. It also provides practical implications for educators and policymakers in promoting financial literacy and emotional awareness among young consumers.    
The role of Islamic work ethic in moderating the influence of human relations, work environment, and work discipline on employee performance Astana, Astana Intanulqoir; Endah, Endah Nur Fitriyani
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.27454

Abstract

Employee performance plays a pivotal role in determining organizational success, particularly in companies that rely heavily on human capital. This study examines the influence of human relations, work environment, and work discipline on employee performance and investigates the moderating role of Islamic work ethic in these relationships. Drawing upon Human Capital Theory, the research adopts a quantitative approach involving 100 employees of PT. PMJ in Central Java, selected using the Slovin formula. Data were collected through structured questionnaires and analyzed using statistical inference and Moderated Regression Analysis (MRA). The findings reveal that human relations and work environment have a significant positive impact on employee performance, while work discipline shows a positive but insignificant effect. Furthermore, the Islamic work ethic significantly moderates the relationship between the work environment and employee performance, indicating that employees who embody Islamic values respond more positively to supportive working conditions. However, the moderating effect of Islamic work ethic is not evident in the relationships between human relations or work discipline and performance. These results underscore the importance of cultivating an Islamic ethical framework that aligns with human capital development and workplace well-being. The study contributes to the growing literature on Islamic management by emphasizing the role of ethical and spiritual values in enhancing employee performance. Practically, it suggests that organizations should integrate Islamic work ethics—such as honesty, diligence, and sincerity—into management practices to strengthen employee motivation, productivity, and organizational effectiveness.
Zakat-based e-philanthropy strategy in global humanitarian diplomacy: a case study of BAZNAS’ #MembasuhLukaPalestina program Mubarok, Khusni
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.27597

Abstract

The humanitarian crisis in Palestine has spurred the emergence of digital-based donation collection innovations in Indonesia, with the National Zakat Amil Agency (BAZNAS) serving as a key actor through its #MembasuhLukaPalestina (#WashAwayPalestinesWounds) program, an initiative in e-philanthropy aimed at responding to global humanitarian tragedies. This article seeks to analyze BAZNAS’s zakat-based e-philanthropy strategy and evaluate its effectiveness in collecting and distributing donations through digital platforms as part of global humanitarian diplomacy. Employing a qualitative descriptive method with a case study approach, data were collected through in-depth interviews, digital observation, media documentation, and analysis of official BAZNAS documents, which were then processed using Miles and Huberman’s interactive analysis model. BAZNAS’s strategy of leveraging digital platforms –such as websites, social media, and e-commerce– has proven effective in accelerating fundraising, expanding public participation, and enhancing transparency. Compared to conventional methods, the digital system is more efficient, accountable, and less prone to misuse. The program not only increases zakat collection but also positions zakat as a strategic instrument in global humanitarian diplomacy grounded in Islamic economics. This model demonstrates that zakat can transform into a cross-border solidarity force through digitalization. BAZNAS’s e-philanthropy strategy exemplifies the concrete integration of Islamic values and technology in strengthening an Islamic economic system based on solidarity, efficiency, and social justice.  
Audit committee role, firm size, financial distress, and audit quality on financial reporting integrity: an Islamic ethical perspective Nurdianti, Maida; Faqiatul Mariya Waharini
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.27748

Abstract

This study examines the influence of the audit committee, firm size, and financial distress on the integrity of financial reporting, with audit quality as a moderating variable in state-owned enterprises listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using a quantitative approach, data were collected from the annual reports of 20 companies, yielding 80 firm-year observations. Financial reporting integrity reflects honesty and accuracy in presenting a company’s financial condition. The findings show that the audit committee has a significant positive effect, firm size has a significant negative effect, and financial distress has no significant effect on financial reporting integrity. The Moderated Regression Analysis (MRA) indicates that audit quality moderates the relationship between the audit committee and firm size on reporting integrity but does not moderate the effect of financial distress. These results highlight the vital role of the audit committee and firm size in enhancing the integrity of financial reports, while audit quality serves as a strengthening factor. The study contributes to improving corporate governance practices by emphasizing that integrity in financial reporting is not only a technical issue but also a moral obligation grounded in Islamic ethical values of truthfulness, trustworthiness, and justice.
Financial literacy, attitude, and fintech payment in an Islamic perspective: mediating role of financial self-efficacy in students’ personal finance Adib, Hamdan; Intania, Naila
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.28659

Abstract

In Indonesia, members of Generation Z encounter notable difficulties in regulating their personal finances, largely attributable to inadequate financial literacy and pronounced consumerist behavior, even though the utilization of financial technology is steadily expanding. The present research investigates how financial literacy, financial attitudes, and fintech-based payment systems influence students’ ability to manage their finances, while considering financial self-efficacy as an intermediary construct. The study adopts a quantitative explanatory design and surveys 120 students from the Faculty of Islamic Economics and Business at IAI Khozinatul Ulum Blora, selected through stratified random sampling procedures. Data were obtained via a five-point Likert-type questionnaire and subsequently processed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The empirical results indicate that financial attitudes significantly enhance self-efficacy but exert no direct effect on financial management. Conversely, financial literacy shows a robust impact on financial management, whereas financial self-efficacy does not mediate the examined relationships. Fintech payment plays a dual function by simultaneously strengthening self-efficacy and exerting a direct positive influence on students’ financial management practices. Overall, the findings underscore the pivotal contribution of financial technology in directing students’ financial conduct in the digital age, while revealing differentiated patterns of influence for literacy and attitudes.

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