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el-Jizya: Jurnal Ekonomi Islam
Published by Universitas Islam Negeri Profesor Kiai Haji Saifuddin Zuhri Purwokerto
ISSN : 2354905X     EISSN : 25796208     DOI : https://doi.org/10.24090/ej
Core Subject : Economy,
Economics, Econometrics & Finance
el-Jizya: Jurnal Ekonomi Islam is a scientific journal published by Faculty of Economic and Islamic Bussiness UIN Prof. K.H. Saifuddin Zuhri Purwokerto. First printed edition was published in 2013, and since 2017 it has been published in online version. El-Jizya focuses on the study of Islamic Economics from various perspectives. It is published twice a year (June & December).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 169 Documents
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Investigating The Association of Work Enviroment and Work Performance of Employees in The BPO Sector of Digos City, Philippines Princess Cole; Denver John Davin; Dalvir Rhey Templa; Mia Mae Mamad
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 1 (2026): el-Jizya: Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v14i1.13944

Abstract

The Business Process Outsourcing (BPO) industry provides a wide range of services globally but faces persistent challenges such as high attrition rates, poor work environments, and negative impacts on employee well-being and productivity. This study investigated the relationship between the work environment and employee performance in the BPO sector in Digos City. A total of 180 employees were selected using simple random sampling. Data were gathered through a structured survey and analyzed using mean, percentile, and Spearman Rho correlation. Results revealed a high level of work environment in terms of physical, psychological, social, and administrative dimension as well as a high level of work performance. Moreover, statistical analysis revealed a moderately positive correlation between the work environment and employee performance. These findings suggest that enhancing workplace conditions could contribute to improved employee outcomes. The study recommends that BPO firms in Digos City strengthen their human resource practices and training initiatives to cultivate a more supportive and productive work environment.
Reconstruction of Homo Islamicus Concept: Normative Ideals and Reality of Modern Muslim Economic Behaviour Finita Rahmadani; Sri Dewi Miladiyah; Umamah Mumtazah Askhiyah; Sri Rokhlinasari; Alvien Septian Haerisma
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 1 (2026): el-Jizya: Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v14i1.16196

Abstract

This study aims to reconstruct the concept of Homo Islamicus so that it is not merely a static theological ideal, but rather an adaptive and practical model of economic behaviour capable of addressing the complexities of the modern market. This study employs a qualitative approach using a literature review method to critically analyse the theoretical construct. Data was collected through a literature review of books, academic journals, and relevant academic documents. The data analysis method employed in this study was inductive and contextual, thereby yielding a comprehensive understanding. The findings indicate that the concept of Homo Islamicus is normatively relevant in explaining the economic behaviour of contemporary Muslims in economic decision-making. However, this study indicates a gap in Homo Islamicus between the ideal nature of the concept and the reality of economic practice. In practice, inconsistencies were found between religious values and the economic behaviour of Muslims, which is influenced by environmental and social factors, as well as global market pressures, alongside a lack of internalisation of Islamic economic values. The study’s limitations highlight that Homo Islamicus remains largely normative and philosophical in nature, making it difficult to realise empirically within actual economic practices dominated by conventional systems. There is a gap between the ideal and the reality of actual behaviour, where Muslim individuals are still frequently caught up in materialistic consumption patterns.
ASWAJA Value-Based Marketing Funding Officer in Increasing the Competitiveness of Hajj and Umrah Financing Products at BMT Muhammad Bahrul Izzi; Eka Nurzannah
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 1 (2026): el-Jizya: Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ej.v14i1.16229

Abstract

The problem in this study lies in the lack of optimal internalization of the value of Ahlussunnah Wal Jamaah (ASWAJA) in marketing strategies by the Marketing Funding Officer (MFO), so that religious values have not been systematically integrated and have not been able to maximally increase the trust and competitiveness of Hajj and Umrah financing products. This study aims to analyze the internalization of ASWAJA values in marketing strategies and their implications for the competitiveness of Hajj and Umrah financing products at BMT Artha Buana Metro City. The research uses a qualitative approach, with field research involving observation, semi-structured interviews, and documentation of purposively selected MFOs, management, and customers. The results of the study show that needs-based marketing strategies, the role of MFO as an agent of trust through a social relations approach, and product excellence in the form of discount policies are the main factors of competitiveness. However, the internalization of ASWAJA values remains implicit and has not been standardized in marketing strategies or performance evaluations. The conclusion of the study emphasizes that strengthening competitiveness requires the systematic integration of ASWAJA values and optimizing the role of MFO as a spiritual companion to increase trust and loyalty of members.
An Analysis of M-Banking User Growth, Fee-Based Income and Low-Cost Fund Structure on BSI’s ROA 2021-2025 Bayu Nugroho; Dewi Riza Lisvi Vahlevi
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 1 (2026): el-Jizya: Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/16421

Abstract

This article will analyze the digitalization of Islamic banking in the face of the real phenomenon of high costs and low revenues, where massive investments in information technology infrastructure and digital promotions are not commensurate with the resulting profitability. Using quantitative methods, this study analyzes secondary data in the form of quarterly financial reports of Bank Syariah Indonesia (BSI) for the period 2021–2025 using the SPSS 26 testing tool. The results show that the growth of M-Banking users and low-cost funds (CASA) structures have a significant positive effect on Return on Assets (ROA), proving the success of customer migration in reducing funding costs. However, Fee-Based Revenue (FBI) actually has a significant negative effect on ROA. This indicates that the surge in new users is still dominated by low-cost or free transactions, so that incoming commission income is not enough to cover the burden of large technology investments and digital bank operational costs.
Integrating the 4P Marketing Mix and Islamic Business Ethics in Culinary MSMEs: A Case Study from Aceh, Indonesia Evi Khairunnisa
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 1 (2026): el-Jizya: Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/y6a52g48

Abstract

This research is motivated by the importance of marketing strategies for traditional culinary MSMEs amidst increasingly intense business competition, as well as the need to integrate Islamic values into marketing activities in accordance with the characteristics of Acehnese society, which is predominantly Muslim. This study aims to analyze the marketing strategy implemented by Mbak Mis Meatball Stall in Gampong Asam Peutik, Langsa Lama Sub-district, Langsa City, from the perspective of Islamic economics. This research employs a qualitative, descriptive approach. The research subjects include the manager, employees, and consumers of the meatball stall. Data collection techniques utilize observation, interviews, and documentation, while data analysis uses the Miles and Huberman model. Data validity is ensured through source triangulation. The results show that the marketing strategy applies the 4P marketing mix concept (Product, Price, Place, Promotion) and has integrated five muamalah values taught by the Prophet Muhammad, namely honesty (shiddiq), sincerity (ihsan), professionalism (fathanah), silaturahmi (tabligh), and generosity (karimah). The integration between the 4P marketing mix and Islamic values provides a competitive advantage and strengthens consumer loyalty and business sustainability. This research concludes that the marketing strategy aligns with the 4P concept and muamalah values, and thus can serve as a model for traditional culinary MSMEs to integrate modern marketing principles with Islamic values.
Analysis of Accounting Standard 409 on Financial Statements Quality at Baitul Mal Aceh Tamiang, Indonesia Asy-syura
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 1 (2026): el-Jizya: Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/t8vnf121

Abstract

The management of zakat, infaq, and alms should ideally be guided by transparent, accountable, and standardized financial reporting. However, in practice, many zakat institutions still struggle to implement the latest Accounting Standards, particularly Accounting Standard 409, due to limited human resources, inadequate digital systems, and inconsistencies in the recognition of non-cash assets. This study aims to examine the challenges of implementing Accounting Standard 409 in Baitul Mal Aceh Tamiang and identify internal factors that affect the accuracy of reporting. Using qualitative descriptive methods, data were collected through documentation, interviews, and analysis of related regulations and literature. The findings of the study show that the main obstacles include inadequate staff understanding of Accounting Standard 409, reliance on manual bookkeeping, the absence of standard procedures for the valuation of non-cash zakat assets, and a lack of professional accountants specializing in Islamic finance. This challenge results in inconsistencies in the presentation of zakat funds and delays in financial reporting. This research contributes to the development of zakat governance by highlighting the importance of systematic training, digital integration, and strengthening internal controls to increase transparency and accountability in the management of public religious funds.
Rubber Price Fluctuations, Land Area and Farmers Income: An Islamic Economic Perspective in Way Kanan, Indonesia Lyrra; Anas Malik; Sania Nuraziza
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 2 (2026): el-Jizya: Jurnal Ekonomi Islam (on process)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/ba6ayp10

Abstract

This study aims to analyze the influence of rubber price fluctuations and land area on rubber farmers' income from an Islamic economic perspective, both partially and simultaneously. The study employs a quantitative approach with an associative research design. Data were collected through questionnaires and interviews with 96 purposively selected rubber farmers. Data analysis was conducted using multiple linear regression in SPSS. The results indicate that rubber price fluctuations have a positive and significant effect on farmers' income (p=0.002; <0.05), while land area also has a positive and significant effect (p=0.001; <0.05). Simultaneously, rubber price fluctuations and land area have a positive and significant effect on farmers' income (p-value < 0.001; R² = 0.671), indicating that these two variables account for 67.1% of the variation in farmers' income. From an Islamic economic perspective, increasing farmers' incomes must be supported by fair, transparent, and Sharia-compliant pricing mechanisms, along with productive land management, to achieve sustainable well-being.
An Analysis of Altman Z-Score Ratio in Financial Distress at PT. Angkasa Pura Indonesia Gita Bonita Tamudia; Sintia Nurani Korompis; Loula Luzy Lenny Walangitan
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 2 (2026): el-Jizya: Jurnal Ekonomi Islam (on process)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/nyk0a332

Abstract

This study was conducted to analyze the influence of ratios in the Altman Z-Score model on financial distress conditions in PT Angkasa Pura Indonesia for the 2019–2024 period. This research is important, given that companies are facing financial performance pressures due to the COVID-19 pandemic and post-merger transformation, which demand more effective financial management. This study employs a quantitative, descriptive approach. The data studied is secondary, consisting of financial statements of PT Angkasa Pura Indonesia for the 2019–2024 period. The analysis was carried out using multiple linear regression in SPSS, along with descriptive statistics, classical assumption tests, t-tests, F-tests, and coefficients of determination (R²). The findings described "partially Working Capital to Total Assets (WCTA), Retained Earnings to Total Assets (RETA), Market Value of Equity to Total Liabilities (MVETL), and Sales to Total Assets (SATA) have no significant effect on financial distress." Furthermore, "simultaneously all four variables also did not indicate a significant influence." However, the model has a high coefficient of determination, explaining most of the variation in the Altman Z-Score. These findings suggest that the relationship among variables in the research model has not been statistically explained, likely due to the limited sample size and the high correlation among variables. This study concludes that the ratios of WCTA, RETA, MVETL, and SATA have not been shown to have a significant effect on the financial distress of PT Angkasa Pura Indonesia during the study period.
Financial Statements Disclosure and Leverage on Financial Performance of Consumer Goods Manufacturing Companies in Indonesia Winovel Novano Takasingking; Wenny A. Ginting; Dominikus Andreo Maryadi
el-Jizya: Jurnal Ekonomi Islam Vol. 14 No. 1 (2026): el-Jizya: Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/6zrf5872

Abstract

This study aims to analyze the effects of the level of financial statement disclosure (Disclosure Index) and Leverage, proxied by the Debt-to-Equity Ratio (DER), on financial performance, proxied by Return on Assets (ROA), in consumer goods companies listed on the Indonesia Stock Exchange for the period 2021–2024. This study uses a quantitative approach, with secondary data obtained from the annual reports and financial statements of 20 companies during the research period, yielding 80 observations. Data analysis was carried out using panel data regression with a Fixed Effects Model (FEM) in EViews 14. The results of the study show that the Disclosure Index has only a marginally significant effect on ROA, with a p-value of 0.3913. Meanwhile, Leverage (DER) hurts ROA, with a probability value of 0.0082. Simultaneously, the Disclosure Index and Leverage had a significant effect on the ROA as shown by the Prob(F-statistic) value of 0.0000. The Adjusted R-squared value of 0.711884 indicates that 71.19% of the variation in financial performance is explained, with 28.81% of the remaining variation attributable to other factors outside the study.

Page 17 of 17 | Total Record : 169

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