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Islamic Economic and Business Journal
Published by Institut Agama Islam Negeri Bone
ISSN : 27158853     EISSN : 29631025     DOI : 10.30863/iebjournal.v5i1.4214
Core Subject : Economy,
Economics, Econometrics & Finance
IEB (Islamic Economic & Business) Journal is a scientific journal published by the Faculty of Islamic Economics and Business IAIN Bone. This journal contains never-before-published articles in the form of research or applied research articles, study articles related to Sharia Economy and Environment, including Sharia Business, Sharia Banking, Sharia Marketing, Human Resources, Sharia Finance, Zakat, Waqf, Poverty Alleviation, Public Finance, Monetary Economics, Economic Development, Maqasid al-Syariah, Institutional Economics, Sharia Management, Corporate Governance , Risk Management, Securitization and Sukuk, Sharia Capital Market, Insurance and other topics related to this field.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 83 Documents
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THE EFFECT OF TRANSPARENCY AND INFORMATION TECHNOLOGY USE ON THE QUALITY OF FINANCIAL REPORTS OF ZAKAT MANAGEMENT ORGANIZATIONS WITH HUMAN RESOURCES COMPETENCE AS A MODERATING VARIABLE : (Study of Zakat Management Organizations in Makassar City) Jannah, Raodahtul Odha; NUR FADHILAH S., NUR FADHILAH S.; SUMARLIN, SUMARLIN
Islamic Economic and Business Journal Vol. 7 No. 2 (2025): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v7i2.10348

Abstract

This study aims to determine the influence of transparency and the use of information technology on the quality of financial reports, as well as the role of HR competency as a moderating variable. This study was conducted at the Zakat Management Organization in Makassar City. The study used a quantitative approach with a causal comparative method. Data were collected through questionnaires from 32 respondents selected using purposive sampling techniques. Data analysis was carried out using multiple linear regression and the Moderated Regression Analysis (MRA) test using the absolute difference value approach. The results of the study indicate that transparency and utilization of information technology have a positive and significant effect on the quality of financial reports, HR competency moderates the effect of transparency on the quality of financial reports, and HR competency does not moderate the effect between the utilization of information technology on the quality of financial reports. The implications of this study underline the importance of transparency and utilization of information technology in improving the quality of financial reports so that it can increase public trust in zakat management organizations.
Beyond Bureaucratic Limits and Social Challenges: Examining Hindrances to MSMEs as a Source of Indonesian Foreign Exchange Parlina, Seli; Hudaya, Aldian
Islamic Economic and Business Journal Vol. 7 No. 2 (2025): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v7i2.10457

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are not just economic entities but also the pillars of Indonesian economy, representing the people's economic strength and holding tremendous potential as a source of foreign exchange for the country. However, this potential is often hindered by top-level structural factors such as complex bureaucracy, bias towards more affluent investors, and bottom-level challenges like the lack of digital literacy, limited market access, and constrained production capacities. This paper delves into these hindrances from scientific Management and Sociology perspectives using a qualitative approach through interviews and literature studies. It serves as a critical reflection on the urgent need for alignment between national policies and social realities, a crucial step towards achieving national economic independence through the empowerment of MSMEs.
THE EFFECT OF COMMUNITY INCOME AND POPULATION SIZE ON THE DEMAND FOR GRANULATED SUGAR IN DKI JAKARTA: Community Income, Number of Population, Sugar Demand, Sugar Consumption Ira Kurniati; NUR RAHMANSYAH; INDRI DAMAYANTI; SUGIYONO; ERI MARDIANI
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.11200

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan masyarakat dan jumlah penduduk terhadap permintaan gula pasir di Provinsi DKI Jakarta. Gula pasir merupakan salah satu komoditas pangan strategis dengan tingkat konsumsi yang cenderung meningkat seiring pertumbuhan penduduk dan perubahan tingkat pendapatan masyarakat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari instansi terkait, seperti Badan Pusat Statistik (BPS), dalam bentuk time series selama periode tertentu. Variabel independen dalam penelitian ini adalah pendapatan masyarakat dan jumlah penduduk, sedangkan variabel dependen adalah permintaan gula pasir. Hasil penelitian menunjukkan bahwa secara simultan pendapatan masyarakat dan jumlah penduduk berpengaruh signifikan terhadap permintaan gula pasir di DKI Jakarta. Secara parsial, pendapatan masyarakat berpengaruh positif terhadap permintaan gula pasir, demikian pula jumlah penduduk yang menunjukkan pengaruh positif dan signifikan. Temuan ini mengindikasikan bahwa peningkatan pendapatan dan pertumbuhan jumlah penduduk mendorong peningkatan permintaan gula pasir sebagai kebutuhan konsumsi rumah tangga. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi pemerintah dalam merumuskan kebijakan terkait ketersediaan dan distribusi gula pasir di DKI Jakarta   This study aims to analyze the influence of community income and population on the demand for granulated sugar in DKI Jakarta Province. Granulated sugar is one of the strategic food commodities with consumption levels that tend to increase along with population growth and changes in people's income levels. This study uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data obtained from related agencies, such as the Central Statistics Agency (BPS), in the form of a time series over a certain period. The independent variable in this study is community income and population, while the dependent variable is the demand for sugar. The results of the study show that simultaneously the income of the community and the population have a significant effect on the demand for granulated sugar in DKI Jakarta. Partially, people's income has a positive effect on the demand for sugar, as well as the number of people who show a positive and significant influence. These findings indicate that increased income and population growth are driving an increase in demand for granulated sugar as a household consumption need. This research is expected to be a consideration for the government in formulating policies related to the availability and distribution of granulated sugar in DKI Jakarta.    
DETERMINANTS OF URBAN POVERTY IN SULAWESI : A PANEL ECONOMETRIC APPROACH, 2015-2024 Sri Julyarti Halid; Rasman
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.11470

Abstract

Abstract This study aims to analyze the determinants influencing poverty levels in four major cities in Sulawesi—Palu, Manado, Makassar, and Kendari—during the period 2015–2024. The independent variables include the Human Development Index, economic growth, unemployment rate, population size, and inflation. The analytical method employed is a panel data model using the Fixed Effect Model, selected based on the Chow test results with a Prob (F) value of 0.0000 < 0.05. The results show that, simultaneously, socioeconomic variables have a significant effect on poverty levels, with a Prob (F-statistic) value of 0.0000 and an R² of 0.8749, indicating that 87.49% of the variation in poverty is explained by the independent variables in the model. Partially, the Human Development Index has a negative effect on poverty in line with theoretical expectations, while economic growth shows a positive effect that deviates from expectations, indicating that economic growth has not been inclusive. The unemployment rate has a positive effect on poverty as predicted by theory, whereas total population size and inflation have negative but statistically insignificant effects. Keywords: Poverty, Human Development Index, Economic Growth, Unemployment, Inflation
THE EFFECT OF IJARAH ACCOUNTING UNDERSTANDING ON IMPROVING THE FINANCIAL PERFORMANCE OF RENTAL SERVICE BUSINESS ACTORS IN BONE REGENCY Nur Fadillah; Nikmah Marzuki
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.11869

Abstract

This research aims to examine the impact of understanding ijarah accounting on the financial performance of rental business owners in Bone Regency. The study applies a quantitative approach utilizing a survey method. Primary data was gathered by distributing questionnaires to 96 participants and subsequently analyzed through simple linear regression. The empirical findings reveal that a comprehension of ijarah accounting positively and significantly affects the financial performance of rental businesses. Consequently, a higher level of understanding leads to more effective financial management. Therefore, knowledge of ijarah accounting serves as a crucial element in boosting the financial outcomes of rental service enterprises.
DETERMINANTS OF GOJEK CUSTOMER SATISFACTION: ELECTRONIC SERVICE QUALITY, TRUST, AND PERCEIVED VALUE (A CASE STUDY ON GOJEK USERS IN PEKALONGAN) Emilia Dwi Lestari; Farida Rohmah
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.11945

Abstract

This study aims to determine the effect of electronic service quality, trust, and perceived value on Gojek customer satisfaction in Pekalongan among students of Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan. This research employs a quantitative approach with data collected through questionnaires. A sample of 97 respondents was selected using purposive sampling technique. The data were analyzed using multiple linear regression with IBM SPSS 27. The results show that partially, electronic service quality has no significant effect on customer satisfaction, while trust and perceived value each have a positive and significant effect on customer satisfaction. Simultaneously, all three independent variables together have a significant effect on customer satisfaction of Gojek transportation mode in Pekalongan among students of Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan.    
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) PRINCIPLES IN ZIS FUND MANAGEMENT REVIEWED FROM THE PERSPECTIVE OF PSAK 109 AT THE WIZ INSTITUTION OF BONE REGENCY Nur Fajerin; Ismail Keri; Shadriyah
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.12005

Abstract

Abstract This study aims to analyze the implementation of the principles of Good Corporate Governance (GCG) in the management of Zakat, Infaq, and Alms (ZIS) funds at the Wahdah Inspirasi Zakat Institute (WIZ) of Bone Regency, as well as test its suitability with PSAK 109 and identify the challenges faced. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The results of the study show that the application of GCG principles in WIZ Bone Regency is reflected in the aspects of transparency, accountability, responsibility, independence, and fairness in the management of ZIS funds. From the perspective of PSAK 109, management and reporting practices have referred to applicable standards, especially in the presentation and distribution of funds. The challenges found include the limitations of amil competence as well as external coordination and public awareness in giving zakat. This study provides an evaluative overview of the practice of managing ZIS funds in local zakat institutions with the perspective of GCG and PSAK 109.   Abstrak Penelitian ini bertujuan untuk menganalisis implementasi prinsip Good Corporate Governance (GCG) dalam pengelolaan dana Zakat, Infak, dan Sedekah (ZIS) pada Lembaga Wahdah Inspirasi Zakat (WIZ) Kabupaten Bone, serta menguji kesesuaiannya dengan PSAK 109 dan mengidentifikasi tantangan yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan prinsip GCG pada WIZ Kabupaten Bone tercermin dalam aspek transparansi, akuntabilitas, tanggung jawab, independensi, dan kewajaran dalam pengelolaan dana ZIS. Dari perspektif PSAK 109, praktik pengelolaan dan pelaporan telah mengacu pada standar yang berlaku, khususnya dalam penyajian dan penyaluran dana. Tantangan yang ditemukan meliputi keterbatasan kompetensi amil serta koordinasi eksternal dan kesadaran masyarakat dalam berzakat. Penelitian ini memberikan gambaran evaluatif mengenai praktik pengelolaan dana ZIS di lembaga zakat lokal dengan perspektif GCG dan PSAK 109.  
DETERMINANTS OF INTEREST IN USING E-WALLETS IN TRANSACTIONS BETWEEN MUSLIM TRADERS AND CONSUMERS: FINANCIAL LITERACY, PERCEPTION OF EASE AND PERCEPTION OF RISK: (CASE STUDY IN THE TRADITIONAL MARKETS OF PEKALONGAN CITY) Weni Novia Lestari; Mohammad Rosyada
Islamic Economic and Business Journal Vol. 8 No. 1 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i1.12137

Abstract

This study aims to analyze the influence of financial literacy, perceived ease of use, and perceived risk on the interest in using e-wallets in transactions between Muslim traders and consumers in traditional markets in Pekalongan City. This quantitative study used a questionnaire as a data collection instrument with a sample of 96 respondents taken using a purposive sampling technique. The collected data were then processed using Eviews. The results showed that financial literacy had a positive and significant influence on the interest in using e-wallets. However, perceived ease and perceived risk do not influence interest in using e-wallets. However, simultaneously, financial literacy, perceived ease of use, and perceived risk had a significant influence on the interest in using e-wallets
MARKET RISK MITIGATION STRATEGY IN MURABAHAH GOLD INSTALLMENT FINANCING AT SHARIA PAWNSHOP BONE Elvira; ABD. HAFID
Islamic Economic and Business Journal Vol. 8 No. 2 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i2.12273

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis strategi mitigasi risiko pasar yang diterapkan pada pembiayaan cicilan emas murabahah (cicil emas) di Tulang Gadaian Syariah dan kontribusinya untuk mempertahankan margin keuntungan lembaga. Metode deskriptif kualitatif dengan pendekatan studi kasus digunakan. Data dikumpulkan melalui wawancara mendalam dengan pemimpin cabang, anggota staf, dan pelanggan, didukung oleh observasi dan dokumentasi, dan dianalisis melalui pengurangan data, tampilan data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi mitigasi terdiri dari pemantauan harga emas secara berkala, kebijakan margin yang ditetapkan oleh kantor pusat, pemantauan dan evaluasi rutin, pembekalan staf, dan penerapan prinsip kehati-hatian. Langkah-langkah ini terbukti efektif dalam menjaga stabilitas pembiayaan dan menjaga margin keuntungan meskipun fluktuasi harga emas terus berlanjut, meskipun ketidakpastian harga emas global tetap menjadi tantangan sisa. Studi ini menyimpulkan bahwa kerangka mitigasi risiko yang sistematis dan sesuai syariah berkontribusi signifikan terhadap keberlanjutan pembiayaan emas berbasis murabahah.   Abstract This study aimed to analyze the market risk mitigation strategy applied to murabahah gold installment (cicil emas) financing at Sharia Pawnshop Bone and its contribution to sustaining the institution's profit margin. A qualitative descriptive method with a case study approach was employed. Data were collected through in-depth interviews with the branch leader, a staff member, and a customer, supported by observation and documentation, and analyzed through data reduction, data display, and conclusion drawing. The results showed that the mitigation strategy consisted of periodic gold price monitoring, margin policies determined by the head office, routine monitoring and evaluation, staff briefings, and the application of the prudential principle. These measures were found to be effective in maintaining financing stability and preserving profit margins despite continuous gold price fluctuations, although uncertainty in global gold prices remained a residual challenge. The study concluded that a systematic and shariah-compliant risk mitigation framework contributed significantly to the sustainability of murabahah-based gold financing.
DISTRIBUTION FACTORS, RICE PRICE FLUCTUATION, AND MUSLIM FARMERS' WELFARE IN MARE Syakila; Arifin Sahaka; Andi Ika Fahrika
Islamic Economic and Business Journal Vol. 8 No. 2 (2026): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v8i2.12299

Abstract

Abstrak Penelitian ini menganalisis pengaruh faktor distribusi terhadap kesejahteraan petani padi muslim melalui fluktuasi harga beras di Kecamatan Mare, Kabupaten Tulang. Pendekatan asosiatif-kausal kuantitatif diterapkan pada 100 petani padi Muslim yang dipilih melalui purposive sampling. Data primer dikumpulkan menggunakan kuesioner skala Likert lima poin yang didistribusikan secara online, dan dianalisis menggunakan Structural Equation Modeling based on Partial Least Squares (SEM-PLS) dengan SmartPLS 4. Model pengukuran memenuhi kriteria validitas konvergen, validitas diskriminan, dan keandalan, sedangkan model struktural menunjukkan kesesuaian yang dapat diterima (SRMR = 0,082). Hasil penelitian menunjukkan bahwa faktor distribusi memiliki efek langsung positif yang signifikan terhadap fluktuasi harga beras (β = 0,746; p = 0,000) dan kesejahteraan petani (β = 0,499; p = 0,000). Fluktuasi harga beras juga secara signifikan memediasi pengaruh faktor distribusi terhadap kesejahteraan petani (efek tidak langsung = 0,377; p = 0,0002). Temuan ini menunjukkan bahwa sistem distribusi yang efisien, transparan, dan merata, konsisten dengan prinsip keadilan dan maslahah Syariah, sangat penting untuk menstabilkan harga beras dan meningkatkan kesejahteraan petani.   Abstract This study analyzed the effect of distribution factors on the welfare of Muslim rice farmers through rice price fluctuation in Mare Subdistrict, Bone Regency. A quantitative associative-causal approach was applied to 100 Muslim rice farmers selected through purposive sampling. Primary data were collected using a five-point Likert-scale questionnaire distributed online, and were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4. The measurement model satisfied the criteria for convergent validity, discriminant validity, and reliability, while the structural model showed an acceptable fit (SRMR = 0.082). The results showed that distribution factors had a significant positive direct effect on rice price fluctuation (β = 0.746; p = 0.000) and on farmers' welfare (β = 0.499; p = 0.000). Rice price fluctuation also significantly mediated the effect of distribution factors on farmers' welfare (indirect effect = 0.377; p = 0.0002). These findings indicate that efficient, transparent, and equitable distribution systems, consistent with the Sharia principles of justice and maslahah, are essential for stabilizing rice prices and improving farmers' welfare. Abstract This study analyzed the effect of distribution factors on the welfare of Muslim rice farmers through rice price fluctuation in Mare Subdistrict, Bone Regency. A quantitative associative-causal approach was applied to 100 Muslim rice farmers selected through purposive sampling. Primary data were collected using a five-point Likert-scale questionnaire distributed online, and were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4. The measurement model satisfied the criteria for convergent validity, discriminant validity, and reliability, while the structural model showed an acceptable fit (SRMR = 0.082). The results showed that distribution factors had a significant positive direct effect on rice price fluctuation (β = 0.746; p = 0.000) and on farmers' welfare (β = 0.499; p = 0.000). Rice price fluctuation also significantly mediated the effect of distribution factors on farmers' welfare (indirect effect = 0.377; p = 0.0002). These findings indicate that efficient, transparent, and equitable distribution systems, consistent with the Sharia principles of justice and maslahah, are essential for stabilizing rice prices and improving farmers' welfare.

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