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Fitria Rahmah
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Al-Tijary : Jurnal Ekonomi dan Bisnis Islam
Published by Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
ISSN : 24609404     EISSN : 24609412     DOI : https://doi.org/10.21093/at.v7i2.3662
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam encompasses research articles, original research report, reviews, and scientific commentaries in the field of economics and islamic business, including:Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 127 Documents
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Do Ownership and Environment Affect Profits with the Role of the Independent Commissioners? Noval, Muhammad; Rimayanti, Rimayanti; Malia, Malia; Syahid, Muhammad; Elzaanin, Amina A.A; Arumugam, Aswini
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.8992

Abstract

This study aims to explore health company profits during the pandemic from the perspective of managerial ownership and environmental performance accompanied by the moderating role of independent commissioners. The use of Sharia-based health sector companies as companies that are very closely related to the pandemic events that occurred during the observation period of 2020-2021 resulted in 16 companies using quarterly reports, so there are 64 studio data. The data obtained was subjected to prerequisite tests using the classical assumption test, which was then tested by conducting F-test and t-test regression based on the hypotheses that had been developed. The study results prove that managerial ownership and environmental performance simultaneously increase profits. However, partially managerial ownership influences increasing profits, while environmental performance has no effect. The role of the independent board of commissioners has been proven to not influence managerial ownership and environmental performance in increasing the profits of Sharia companies in the health sector. This study implies that managerial ownership factors, environmental performance, and an independent board of commissioners play an essential role in increasing the profits of Sharia companies in the health sector, especially during the pandemic. The results can encourage strategic decision-making related to ownership structure and corporate governance to achieve sustainability and profitability.
The Role Of Islamic Microfinance Institutions In Promoting Development And Sustainability Agricultural Entrepreneurship Sector Irsyad, Syaiful Muhammad; Al Adawiyah, Rumaisah Azizah; Islami, Imas Nurani; Rahmanto, Dhidhin Noer Ady
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.9243

Abstract

As one of the largest food-producing nations, Indonesia faces challenges in meeting domestic demand, making sustainability in agriculture a critical issue. One major hurdle is the limited financial resources available to farmers, underscoring the necessity for accessible microfinance. Islamic Microfinance Institutions (IMFIs) offer financing based on Islamic principles, providing unique opportunities to support farmers. This study explores the role of IMFIs in promoting development and sustainability in Indonesia’s agricultural sector. A qualitative approach was employed, and interviews with key stakeholders were conducted to assess IMFIs' contributions to addressing financial constraints and fostering sustainable practices. The findings highlight the potential of IMFIs in enhancing agricultural entrepreneurship and supporting the achievement of Sustainable Development Goals (SDGs). The research results state that IMFIs has great potential to revolutionize financing in the agricultural sector, advancing SDG 1 (no poverty), SDG 2 (no hunger), and SDG 12 (responsible consumption and production). This research aims to guide IMFIs and policymakers in implementing effective strategies for sustainable development in agriculture.
Ethical Conflicts of The Accounting Profession in Practicing Islamic Work Ethics Muthohhari, Abdullah Hanif; Haq, Rima Angelia; Sudaryati, Erina
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.7909

Abstract

The prior study explains that Islamic work ethics have many positive impacts, such as career satisfaction and organizational commitment. By contrast, based on cognitive dissonance theory, we assume that these effects cannot work properly in an environment that does not support workers to implement it, and this will lead to ethical conflicts and dilemmas. In this study, we wanted to find ethical conflict in accounting professionals who felt that their Islamic values at work conflicted with their duties. We examined 50 Muslim accountants in various regions in Indonesia by distributing an online questionnaire to them. Using the data obtained from the questionnaire, we tested the effect by regression. Nevertheless, before that, the testing process will be carried out by passing preliminary test series such as validity, reliability, classical assumption and correlation tests. The research findings state that the practice of Islamic work ethics significantly positively affects the ethical conflict perceived by accountants. It is identified that accountants who practice Islamic work ethics will inevitably feel ethical conflicts themselves due to the circumstances they feel in the workplace. This research can be a reference for Muslim accountants just starting their careers in mitigating and overcoming ethical conflicts in the new world of work. Companies can integrate work patterns with Islamic values and create reporting mechanisms to accommodate Islamic values. The director needs to be a moral compass for their employees.
Bibliometric: Halal Brand on Marketing Performance Tikawati, Tikawati; Hudayah, Syarifah; Abidin, Zainal; Rahmawati, Rahmawati
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.8955

Abstract

The rapid development of the halal industry has positioned halal branding as a critical element in influencing consumer behavior and shaping marketing strategies. In the increasingly competitive global market, halal labeling and brand image significantly shape consumer trust and preferences, which subsequently impact a company's marketing performance. Despite its importance, research on how halal brands affect marketing performance remains limited. This study conducted a bibliometric analysis of halal brands and marketing performance by reviewing previous studies indexed in the Scopus database from reputable international journals. Using quantitative methods, the collected data provides a comprehensive overview of outputs, organizations, authorship, and topic characteristics, demonstrating the feasibility of bibliometric analysis. The research focuses on articles published between 2012 and 2022, utilizing search engines such as Google Scholar, Scopus, Elsevier (Science Direct), and Publish or Perish. Results show a growing academic interest in the relationship between halal brands and marketing performance, indicating the need for further research to deepen understanding in this area.
Implementation of the Unified Theory of Acceptance and Use of Technology (UTAUT) 3 on the Sharia Bank Customer Behavior in Using Mobile Banking Daulay, Nurfia Sintia; Rasyid, Arbanur; Cahyani, Utari Evy; Lubis, Rizki Mulia
Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i1.9448

Abstract

Mobile banking has transformed banking services, yet the adoption of Islamic mobile banking in North Padang Lawas Regency remains low. This study examines the impact of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, and personal innovation on behavioral intention and user behavior. Using a quantitative approach, 200 respondents were selected through random sampling, and data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS) via WarpPLS 7.0. Results show that performance expectancy (β = 0.508, p < 0.001), price value (β = 0.200, p = 0.002), habit (β = 0.248, p < 0.001), and personal innovation (β = 0.152, p = 0.014) significantly influence behavioral intention, while effort expectancy, social influence, facilitating conditions, and hedonic motivation do not. Behavioral intention (β = 0.293, p < 0.001) positively impacts user behavior, with facilitating conditions (β = 0.234, p < 0.001) and habit (β = 0.136, p = 0.024) also contributing, but personal innovation showing no effect. Additionally, behavioral intention does not mediate the influence of facilitating conditions, habit, or personal innovation on user behavior. These findings highlight the importance of emphasizing perceived usefulness, affordability, and habitual engagement to boost Islamic mobile banking adoption in the region.
A Bibliometric Analysis of Islamic Work Ethics: Research Trends and Future Directions Zaroni, Akhmad Nur; Lestari, Dirga
Al-Tijary Vol 10 No 2 (2025): AL-TIJARY VOL. 10, NO. 2, JUNI 2025
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i2.9832

Abstract

Islamic Work Ethics (IWE) has been the focus of growing research, including its influence on organizational performance, leadership, and the development of work culture based on Islamic values. This study maps the trends, main themes, and research contributions on Islamic Work Ethics (IWE) globally through bibliometric analysis of scientific publications in 2012–2024 using Publish or Perish and VOSviewer. The results show three main phases of IWE development: (1) conceptual exploration in the Islamic finance and education sector (2012–2017), (2) application in Islamic value-based organizational management (2018–2019), and (3) its impact on performance, job satisfaction, and organizational justice (2019–2024). Malaysia, Indonesia, and Pakistan are the largest contributors, focusing on education, MSMEs, and Islamic banking. The study also uncovered research gaps, such as the global application of IWE, cross-cultural relations, and its influence on multicultural generations. This research offers strategic directions for the development of IWE in the Islamic education sector and modern organizations.
Identifying Key Determinants of Entrepreneurial Intention: Integrating TPB and Religiosity Among Islamic University Students in Yogyakarta Daffa, Haidar; Virgiawan, Rheyza; Mohamad, Rosyad Denhas
Al-Tijary Vol 10 No 2 (2025): AL-TIJARY VOL. 10, NO. 2, JUNI 2025
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v10i2.10481

Abstract

This study aims to examine the influence of religiosity and the Theory of Planned Behavior (TPB) model on entrepreneurial intention among students at Islamic universities in Yogyakarta. The data collection was conducted from January to March 2024 using a purposive sampling method, resulting in 252 respondents. A quantitative research design was employed, with data gathered through an online questionnaire distributed via Google Forms. The data were analyzed using SmartPLS version 4.1.0.1. The study found that independent attitude (X1) and religiosity (X4) did not have a significant influence on students' entrepreneurial intention. In contrast, entrepreneurial knowledge (X2) and motivation (X3) were found to significantly influence students’ intention to engage in entrepreneurship. These results suggest that, compared to independent attitude and religiosity, entrepreneurial knowledge and motivation play a more substantial role in shaping entrepreneurial intention among students at Islamic universities in Yogyakarta.

Page 13 of 13 | Total Record : 127

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