cover
Contact Name
Dedi Iskamto
Contact Email
deditaba@gmail.com
Phone
+6285278097380
Journal Mail Official
deditaba@gmail.com
Editorial Address
Jl Tuanku Tambusai Komplek Puri Nangka Sari Lt. II No.C7 Pekanbaru, Riau Province Indonesia 28144
Location
Kota pekanbaru,
Riau
INDONESIA
International Journal of Islamic Business and Management Review
ISSN : -     EISSN : 28080939     DOI : https://doi.org/10.54099/ijibmr
International Journal of Islamic Business and Management Review is a peer-reviewed economic journal serving as a forum for Islamic Business Economics Scholars concerning to area of Islamic Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers twice a year (on June and December). This journal encompasses original research articles including: 1. Islamic Banking and Financial Institution 2. Islamic Behavioral Economics 3. Islamic Development Economics 4. Islamic Environmental Economics 5. Islamic International Economics 6. Islamic Accounting 7. Islamic Bussiness and Entrepreneurship 8. Islamic Human Resources Management 9. Islamic Monetary Economics 10. Islamic Public Finance 11. Islamic Political Economy 12. Islamic Bussiness Management 13. Islamic Urban and Rural Economics
Articles 12 Documents
Search results for , issue "Vol. 5 No. 1 (2025)" : 12 Documents clear
The Effectiveness of Productive Zakat Distribution to Providing Sustainable Benefits for Mustahik in Sungai Penuh City Helfenta, Helfenta; Fauzi, Rahmat; Restiani, Lovi
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1173

Abstract

Productive zakat is the allocation of zakat money to beneficiaries (mustahik) which is used to develop their business to meet their daily needs sustainably and is not directly used for consumption needs. The problem in this research is how the productive zakat distribution in BAZNAS Sungai Penuh City? Has the distribution productive zakat in BAZNAS Sungai Penuh City been effective? and has the distribution of productive zakat in BAZNAS Sungai Penuh City provided sustainable benefits for mustahik? On the previous studies, researchers only measured the level of effectiveness, while in this study productive zakat is said to be effective if it can provide sustainable benefits for its recipients. This research uses quantitative and qualitative methods. The quantitative method uses the allocation-to-collection ratio to measure the productive zakat distribution. While the qualitative methods uses an interview. The object used in this study is the BAZNAS Sungai Penuh City financial statement from 2019 to 2023. The result of this study indicates that the effectiveness of productive zakat distribution in BAZNAS Sungai Penuh City continues to decline from 2019 to 2023 in a very effective category, but decreasing to quite effective with an ACR percentage of 132% – 53,8%. It can be concluded that mustahik still felt the sustainability of the benefits of the productive zakat program business capital assistance provided by Baznas Sungai Penuh City. In the research data, it can be concluded that Mustahik continues to benefit from the zakat assistance provided by BAZNAS Sungai Penuh City until now.
Effect of Credit Risk Management on The Growth of Umurenge Saccos In Rwanda Mpora, Eliab Byamukama; Ngatia, David; Dan, Ngirababo Rwusira; Hagumimana, Frank
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1302

Abstract

The study established the effect of credit risk management on the growth of Umurenge SACCOS in Kigali City and the Eastern province sectors in Rwanda. Credit Risk Management was operationalized as credit risk analysis, monitoring, and risk mitigation, while growth was operationalized as Member growth, member satisfaction, and Operational efficiency. This study adopted a quantitative approach, and quantitative data were collected using Self-administration. A sample size of 84 participants was obtained using the Krejcie and Morgan 1970 table for sample determination. The findings indicate that the majority of the respondents were male, aged 31–40 years, accounting for 60.7%, and Female, 39.3%. The majority of employees are bachelor's degree holders, accounting for 54.8%, and the Secondary school level is 40.5%. The results indicate that the independent variable has a positive high correlation to the dependent variable (equal to .985** and the p-value is .000, which is less than 0.01). The limitations include bias from the respondents and the study being conducted in only Umurenge SACCO’S in Rwanda in a few Sectors this, generalizes results difficult. Managers should establish strategies and prioritize risk management practices by implementing policies in place. The findings contribute to the literature on credit risk management in terms of the Central Bank of Kigali. The study also recommends that policymakers in the financial sectors develop guidelines on how SACCOs can go about managing credit risk as credit risk management to be able to enhance the growth of wealth in SACCOs. Previous similar research only studied how credit risk management affects loan performance and the growth of SACCOs in general and particularly in other countries. The ones carried out in Rwanda did not look at Umurenge SACCO’s growth
Corporate Social Responsibility and Community Empowerment in the Mining Sector: Post-Mining Closure and Sustainable Development in Gunung Pongkor, Indonesia Santoso, Teguh Iman; Octavenda, Cindy Pricillia; Alamsyah, Muhammad Nurwaskita
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1341

Abstract

This study examines the impact of Corporate Social Responsibility (CSR) post-mine closure on community empowerment and economic resilience in post-mining communities around Gn. Pongkor, Indonesia. Using a qualitative phenomenological approach, primary data were collected through in-depth interviews with nine key informants, including local leaders, community members, and CSR officers, alongside document analysis and participant observation. Findings reveal that participatory CSR initiatives—such as vocational training, agricultural cooperatives, and environmental rehabilitation—enhance community empowerment by fostering collective ownership and institutional collaboration. However, challenges persist, including inconsistent program continuity, market access barriers, and environmental degradation. The research concludes that effective CSR requires long-term stakeholder engagement, localized governance, and alignment with global sustainability frameworks to ensure post-closure resilience. This study advances CSR theory by demonstrating how context-driven, community-led strategies can transform post-mining recovery, offering practical insights for policymakers and corporations in resource-dependent economies. Keywords: CSR Implementation, Community Empowerment, Mining Sector
The Cashless Society Trend: Examining the Influence of e-wallet Usage among Generation Z Sopiyah, Siti; Sriyono, Sriyono
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1343

Abstract

Digital transformation in the era of industrial revolution 4.0 has brought about new phenomena in people's lifestyles, including the shift towards a cashless society. The implementation of social and physical restriction policies has made consumers shift their shopping activities to e-commerce platforms and use digital payment services (e-wallets) more intensively. based on research, mobile banking users are more from Generation Z than Millennials. Young consumers are usually early adopters of technology and can be more innovative. Sometimes Generation Z is more worried about losing their mobile phones than their wallets because almost all transactions can now be done digitally. By using quantitative research techniques with purposive sampling method, the number of samples was 150 respondents with SEM PLS. The results of this study indicate that perceived usefulness, and perceived risk have a positive and significant effect on interest in using e-wallets in Generation Z. Meanwhile, perceived convenience, trust and social influence have no significant effect on interest in using e-wallets among Generation Z.
Analysis of the Effectiveness of Bank Merger Profitability Asmoro, Anom Fajar Puji; Syaifudin, Noor; Ramdany, Ramdany
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1349

Abstract

The purpose of this study is to analyze post-merger profitability, company value growth throughsustainable growth rateand supporting factors for mergers, financial feasibility pre-merger and acculturation of work culture at Bank Syariah Indonesia. The population in this study was quarterly financial reports.legacy(BNIS, BRIS, and BSM) for the period 2017 - 2020 and BSI quarterly financial reports for the period 2021 - 2024 and in-depth interviews with 3 BSI employees with different legacy backgrounds. The method used is the approachmixed methodswith typeconvergent parallel design. The quantitative results obtained show significant differences in ROA, ROE, NPM and SGR before and after the merger. While qualitatively, the financial feasibility analysis of legacy banks shows that all three legacies are in the healthy bank category, while the interview results related to work culture show the integration of legacy culture, similarity of vision and mission and merging into BSIone culture.
Remote Internal Audit Management Strategy with Design Thinking as A Theoretical Lens Edwarivel, Edwarivel; Rukmana, Ovalia
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1353

Abstract

As one of financial institutions, PT PNM is obliged to conduct internal audit as a way of responsibility to its consumers. However, during COVID 19 pandemic the internal audit was conducted remotely. Purpose – This paper aims to evaluate the remote internal audit strategy conducted in PNM using design thinking as theoretical lens. Methodology/approach – This paper adopts qualitative approach. Interviews were carried out to six participants to gain their perceptions on how they conduct remote internal audit. Data was analyzed using thematic analysis which was aided with NVivo Pro 12. Findings – It reveals that remote internal audit conducted by PT PNM ran effectively and efficiently. It is found that the adoption of ICT (information and communication technology) is required in conducting remote internal audit. Additionally, the results indicate there are both external and internal factors affect internal auditors’ performance in conducting remote audit Novelty/value – It is essential for companies to conduct remote audit in certain circumstances. Therefore, this study is expected to shed the light on the implementation of remote audit by integrating design thinking.
Enhancing Sharia Stock Performance Through Board Commissioners’ Characteristics: The Moderating Role of Educational Level Driyastutik, Windari; Mochamad Edman Syarief; Hendi Rohendi
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1364

Abstract

Purpose – This study aims to analyze the influence of the characteristics of the Board of Commissioners on sharia stock returns and explore the role of moderation of education levels in this relationship. Methodology/approach – The research method used is the regression of panel data with the Feasible Generalized Least Squares (FGLS) model. This study involves variables such as the number of board of commissioners, the frequency of meetings, the proportion of the board of commissioners, the level of education, age of members of the board of commissioners, and control variables in the form of company characteristics and macroeconomic factors, namely inflation. Findings – The results showed that the characteristics of the Board of Commissioners as a whole had no significant effect on sharia stock returns, both directly and as moderation variables by the level of education, which showed that the performance of sharia issuers was more influenced by other factors. In addition, the negative relationship between the age of the Board of Commissioners and stock returns underline the importance of a balance between experience and innovation in improving the performance of sharia issuers. These findings provide insight for sharia issuers to involve all stakeholders in strategic decisions. Novelty/value – This study shows experience alone is not enough, but innovation and adaptation to the development of digital technology is also important in the performance of the company's shares.
Halal Certification Policies in OIC and Non-OIC Countries: A Comparative Analysis of Indonesia, Malaysia, Thailand, And Singapore Najla, Nailun; Fatwa, Nur
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1365

Abstract

Purpose – This paper seeks to explore and compare the policies and regulatory frameworks of halal certification in both OIC member and non-member countries—specifically Indonesia, Malaysia, Thailand, and Singapore. It aims to identify the strengths, weaknesses, opportunities, and threats (SWOT) related to the implementation of halal certification systems and their implications for positioning within the global halal market. Methodology/approach – A qualitative approach was adopted using secondary data sourced from scientific literature. The analysis focused on institutional structures, certification procedures, and policy frameworks, comparing how each country governs and implements halal certification. Findings – The study reveals significant differences in the institutional and regulatory approaches to halal certification. Indonesia operates through BPJPH under the Ministry of Religious Affairs, Malaysia through JAKIM, Thailand through CICOT, and Singapore through MUIS. Each system presents distinct advantages and challenges, influencing the countries’ ability to compete as global halal hubs. Novelty/value – This study contributes a comparative perspective on halal certification between OIC and non-OIC member countries and applies a SWOT analysis framework to highlight strategic opportunities and challenges. It offers insights useful for policymakers and stakeholders aiming to enhance halal governance and competitiveness in the global halal industry.
Factors Influencing Performance of Employees at Department of Police and Firefighters Efendi, Adrizal; Iqbal, Muhammad; Nugraha, Vicky Afriyan; Helia, Suhelmi
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1367

Abstract

This study aims to examine the effects of: Role conflict on the performance of employees of the Satpol PP and Fire Department of Kerinci Regency. Workload on the performance of employees of the Satpol PP and Fire Department of Kerinci Regency. Work stress on the performance of employees of the Satpol PP and Fire Department of Kerinci Regency. Role conflict, workload, and work stress jointly on the performance of employees of the Satpol PP and Fire Department of Kerinci Regency. The population for this study comprised all employees of the Civil Service Police Unit and Fire Department of Kerinci Regency, totaling 44 individuals. The sampling technique employed was total sampling (i.e., the entire population), resulting in a sample size of 42 employees. The results of the study indicate that: Role conflict has a negative effect on the performance of Satpol PP and Fire Department employees of Kerinci Regency. Workload has a negative effect on the performance of Satpol PP and Fire Department employees of Kerinci Regency. Work stress has a negative effect on the performance of Satpol PP and Fire Department employees of Kerinci Regency. Together, role conflict, workload, and work stress significantly affect the performance of Satpol PP and Fire Department employees of Kerinci Regency. Based on the conclusions above, the researcher offers the following suggestions: Clear Role Definition Management needs to clarify job descriptions and responsibilities for each employee to avoid overlapping duties. Workload Management Workload should be adjusted according to the capacity and competence of employees. Regular evaluation of workload is essential to prevent excessive fatigue. Work Stress Management Psychological support programs are needed, such as regular counseling, stress management training, and the creation of a comfortable and communicative work environment. Human Resource Development and Regular Training Enhancing employee capacity through regular training will help them manage work pressure and improve the quality of public service delivery. Employee Performance, Role Conflict, Workload, Work Stress
Analyzing Factors Influencing the Success of Currency Redenomination in Indonesia: A Literature Review Pramytha, Intan Anindya; Rafifah, Ula Restu; Hatta, Atika Jauharia; Santos, Alfredo Dos; Biyanto, Frasto
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1381

Abstract

This study aims to analyze the factors that affect the success of currency redenomination, focusing on the Indonesian context. The method used was a literature study in which 30 articles related to redenomination were reviewed to understand this topic comprehensively. The study results showed that factors such as inflation rate, risk of redenomination, public understanding, currency changes, and psychographic aspects significantly affected the success of redenomination. The contribution of this research lies in providing an in-depth analysis of the implementation of redenomination in Indonesia and policy recommendations that can aid in successful implementation, as well as providing a broader perspective on the practice of redenomination in various economic contexts.

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