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Perbanas Journal of Islamic Economics and Business
Published by Institut Keuangan-Perbankan dan Informatika Asia Perbanas
ISSN : -     EISSN : 28071506     DOI : https://doi.org/10.56174/pjieb.v2i1.27
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Aims The objectives of this journal are as follows: To provide a bridge between theory and practice of Islamic Economics and Business To disseminate the results and findings of research and best practice To assist and inform those responsible for the management of Islamic Economics and Business To guide the formulation, development, implementation and evaluation of Islamic Economics and Business To develop the research agenda in Islamic Economics and Business, by identifying critical research issues, and promoting research within those areas. Perbanas Journal of Islamic Economics and Business is pluralistic, publishing papers that are conceptual, quantitative-empirical, or qualitative-empirical. Scope Perbanas Journal of Islamic Economics and Business is devoted to research in all branches of Islamic Economics and Business. Specifically, the journal will deal with topics, including but not limited to: Islamic Economics Islamic Banking and Finance Islamic Business Islamic Philanthropy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 71 Documents
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Implementasi Sertifikasi Halal Gratis (SEHATI) dengan Skema Self Declare pada Pelaku UMK di Wilayah Mojokerto Halim, Abdul; Faraby, Muhammad Ersya
Perbanas Journal of Islamic Economics and Business Vol 5 No 1 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i1.288

Abstract

Inovasi Teknologi dan Transformasi Industri Halal di Indonesia Qizwini, Jimmi
Perbanas Journal of Islamic Economics and Business Vol 5 No 1 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i1.282

Abstract

Industri halal di Indonesia mengalami transformasi yang signifikan dalam beberapa tahun terakhir, terutama dengan masuknya teknologi digital. Sebagai negara dengan populasi Muslim terbesar di dunia, Indonesia memiliki potensi besar untuk memanfaatkan teknologi guna memajukan industri halal secara global. Pemimpin teknologi, seperti platform digital dan solusi blockchain, telah memainkan peran kunci dalam memfasilitasi pertumbuhan industri halal. Artikel ini menginvestigasi peran kunci yang dimainkan oleh pemimpin teknologi dalam mengarahkan perubahan dalam industri halal, dengan fokus pada tantangan dan peluang yang dihadapi. Metode penelitian dengan pendekatan deskriptif kualitatif untuk memahami secara holistik tantangan dan peluang dalam industri halal di Indonesia, yang dianalisis untuk mengungkap strategi spesifik yang digunakan oleh para pemimpin teknologi. Hasil analisis menunjukkan bahwa adaptasi teknologi inovatif tidak hanya memfasilitasi efisiensi operasional, tetapi juga mendukung pengembangan produk baru dan peningkatan akses pasar global. Artikel ini mencakup implikasi praktis dari temuan ini bagi manajemen dan strategi perusahaan dalam menghadapi persaingan global dan mengoptimalkan pertumbuhan bisnis di sektor halal dan memberikan wawasan mendalam tentang bagaimana kepemimpinan teknologi dapat berperan penting dalam mengubah lanskap bisnis industri halal di Indonesia.
Profitability & Leverage as Determinants of The Price to Book Value of Companies Listed on Jakarta Islamic Index Iqbal, Muhammad; Kaban, Reny Fitriana; Ritha, Henny
Perbanas Journal of Islamic Economics and Business Vol 5 No 1 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i1.289

Abstract

A steady increase in the stock market price reflects the maximization of corporate value. The Price to Book Value ratio serves as a metric for assessing the growth in a company's value. Profitability and leverage policies are just two of the several aspects that influence the company's overall value. This study aims to evaluate the impact of financial ratios, specifically profitability as measured by Return on Equity and leverage indicated by the Debt to Equity Ratio, on the Price to Book Value of companies listed on the Jakarta Islamic Index between 2018 and 2023, during which time the Covid 19 Pandemic occurred. This study distinguishes itself from previous research through its methodological approach. The research utilized a descriptive and quantitative methodology. Additionally, the sample for this study was selected using a purposive sampling with eleven firms that are consistently listed on the Jakarta Islamic Index for the timeframe 2018-2023. This research employs panel data regression as its analytical approach. The findings from the statistical tests reveal that the Profitability Ratio significantly affects the Price to Book Value, whereas the Leverage Ratio does not exhibit a notable impact. This suggests that while Profitability plays a crucial role, Leverage does not. It is recommended that Issuers consistently strive to sustain or enhance profitability under all circumstances, which would contribute to an increase in the company's overall value to face unexpected events such as Covid 19, businesses must examine both capital and debt financing to maintain the trust of shareholders and other stakeholders.
Komparasi Efisiensi Bank Bjb Syariah dan Bank Bjb Konvensional Sebelum dan Selama Pandemi Covid-19 Fadilah, Nurul; Ardiani, Ninda
Perbanas Journal of Islamic Economics and Business Vol 5 No 1 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i1.299

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menganalisis serta mencari perbandingan tingkat efisiensi Bank BJB Syariah dan Bank BJB Konvensional sebelum dan saat pandemi Covid-19. Novelty penelitian ini berfokus pada pengukuran efisiensi dan komparasi hanya melalui kinerja dua bank BPD yang berada dalam satu induk perusahaan, yaitu Bank BJB Syariah dan Bank BJB Konvensional, yang keduanya merupakan bagian dari PT Bank BJB Tbk serta untuk mengetahui dampak yang ditimbulkan pandemi Covid-19 terhadap sistem kedua bank. Metode penelitian yang digunakan pada penelitian kali ini adalah metode kuantitatif untuk menghitung tingkat efisiensi Bank BJB Syariah Tbk dan Bank BJB Konvensional Tbk. Dengan variabel yang digunakan yaitu terdiri dari Total aset, Dana Pihak Ketiga, dan Beban Operasional adalah variabel input-nya. Sedangkan Kredit/Pembiayaan dan Pendapatan Operasional adalah variabel output-nya. Periode sampel sebelum pandemi dihitung dari 2017 hingga 2019, dan periode sampel selama pandemi dihitung dari 2020 hingga 2022. Selama periode 2022 Bank BJB Konvensional mencapai efisiensi sempurna sedangkan bank BJB Syariah juga hampir mencapai efisiensi sempurna, akan tetapi terdapat inefisiensi pada kuartal kedua. Perbandingan tersebut dapat dikatakan bahwasannya kinerja Bank BJB Syariah tidak kalah baik karena hampir menyusul pencapaian efisiensi dari kinerja Bank BJB Konvensional yang mengalami efisiensi selama 1 tahun pada periode 2022. Dari penelitian ini membuktikan bahwa Bank BJB Syariah dan Bank BJB Konvensional sering mengalami inefisiensi pada beberapa variabelnya baik sebelum dan saat pandemi covid-19 dengan adanya fluktuasi pada kinerjanya, yang mengakibatkan terjadinya inefisiensi pada beberapa kuartal.
Analisis Pembiayaan Sektor Pengangkutan dan Komunikasi Berdasarkan Jenis Penggunaan Akad pada Perbankan Syariah di Indonesia Jaya, Yozar Putra
Perbanas Journal of Islamic Economics and Business Vol 5 No 1 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i1.295

Abstract

Sektor pengangkutan dan komunikasi merupakan salah satu sektor penting dalam perekonomian Indonesia yang mampu menyediakan sarana dan prasarana dalam menunjang aktivitas ekonomi, termasuk integrasi perekonomian antar wilayah. Pengembangan sektor ini membutuhkan dukungan perbankan, terutama perbankan syariah, dalam menyediakan akses permodalan melalui penyaluran pembiayaan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi tingkat pembiayaan sektor pengangkutan dan komunikasi berdasarkan jenis penggunaan akad pada perbankan syariah di Indonesia. Penelitian ini menggunakan pendekatan panel statis (unbalanced panel data) dengan data yang bersumber dari delapan Bank Umum Syariah (BUS) selama periode 2010 hingga tahun 2023. Kebaruan dari penelitian ini yaitu mengklasifikasikan pembiayaan sektor pengangkutan dan komunikasi ke dalam tiga kategori yaitu pembiayaan pada skema akad murabahah, mudharabah, dan musyarakah. Hasil studi menunjukkan bahwa variabel Non-Performing Financing (NPF) secara signifikan berpengaruh negatif terhadap ketiga skema pembiayaan. Variabel total aset secara signifikan berpengaruh positif terhadap pembiayaan berdasarkan skema akad musyarakah dan mudharabah. Sedangkan variabel rasio likuiditas hanya berpengaruh signifikan positif terhadap skema pembiayaan murabahah. Faktor eksternal (makroekonomi) seperti Gross Domestic Product (GDP), secara signifikan berpengaruh positif terhadap pembiayaan berdasarkan skema musyarakah dan mudharabah. Berdasarkan hasil penelitian, BUS hendaknya mengoptimalkan sistem monitoring yang dimiliki untuk menekan tingkat NPF yang berpengaruh signifikan negatif terhadap ketiga skema pembiayaan. Selanjutnya BUS diharapkan untuk terus meningkatkan total aset yang dimiliki sehingga mampu memberikan pembiayaan pada akad yang berbasis penyertaan aset seperti akad musyarakah dan mudharabah. Selain itu BUS juga diwajibkan meningkatkan tingkat likuiditas perbankan untuk menjaga rasio kecukupan sehingga dapat meningkatkan pembiayaan pada akad murabahah.
The Role of Customer Satisfaction in Moderating the Effect of Brand Image and Service Quality on Loyalty Razzak, Hasbi; Zaerofi, Afif
Perbanas Journal of Islamic Economics and Business Vol 5 No 1 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i1.294

Abstract

This study examines the factors that influence customer loyalty at Islamic banks in West Java in the face of increasingly fierce competition in the Islamic banking industry. The research focuses on brand image, service quality, and customer satisfaction, highlighting the moderating role of customer satisfaction. The uniqueness of this study lies in the in-depth exploration of how customer satisfaction serves as a moderator that strengthens the relationship between brand image and loyalty in the religious preferences of the people of West Java. Data was collected from Islamic bank customers in West Java using purposive sampling method, with a total of 259 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with AMOS software version 24. The results showed that brand image, service quality, and customer satisfaction have a positive and significant effect on loyalty. In addition, customer satisfaction moderates the relationship between brand image and loyalty, strengthening customer trust and long-term commitment. This research introduces a new perspective by integrating the religiosity dimension as an intrinsic factor that influences the effectiveness of Islamic banks' strategies in increasing customer loyalty. The practical implication is that Islamic banks should enhance customer experience through specific strategies, such as providing intensive training to improve employees' service skills, using technology to ensure service efficiency and convenience, and developing marketing campaigns that are consistent with Islamic values. In addition, proactive and transparent complaint management can strengthen customer relationships. These measures are important to strengthen brand image, improve service quality, and foster loyalty in the long run.
The Role of Islamic Principles in The Development of Accounting Sumidartiny, Ai Netty; Safitry, Martina
Perbanas Journal of Islamic Economics and Business Vol 5 No 1 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i1.291

Abstract

The development of modern accounting has been influenced by various value systems and traditions, one of which is Islamic teachings. Islam makes an important contribution to the development of accounting, especially through the principles of ethics, transparency and justice taken from the Koran and Hadith. Principles such as honesty, social responsibility, avoidance of riba (interest), and gharar (uncertainty) are the basis for fair recording and reporting of financial transactions. This research aims to explore how Islam contributes to the development of accounting science. This research method uses qualitative, namely using library research using the Google Scholar database to search for relevant sources. The research results show that Islamic values in the development of accounting have a definite influence on principles that emphasize contracts or transactions that are in accordance with sharia principles, which are not emphasized in conventional accounting. And sharia accounting emphasizes the spirit of Islam in Al-Baqarah verse 282, accounting in Islam has the principles of justice, truth and accountability. The formation of an organization called the Indonesian Accounting Association (IAI) on December 23 1957 and the formation of Sharia Financial Accounting Standards (SAS) were implemented as clear regulations and standardization in the practices of sharia financial institutions.
Ketahanan Industri Halal, Fluktuasi Variabel Ekonomi Makro Islam, dan Konsumsi Selama Ramadan di Indonesia Hidayat, Muhammad Syahrul; Rohmah, Rika Rizki; Fauziah, Nur Mahmudah Apriliah; Margareta, Andini Ardy; Fauziah, Atiqo Mita
Perbanas Journal of Islamic Economics and Business Vol 5 No 2 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i2.343

Abstract

This study examines the resilience of the halal industry in Indonesia against fluctuations in Islamic macroeconomic variables and consumption patterns during Ramadan using a quantitative approach based on the Error Correction Model (ECM). Secondary data were obtained from Statistics Indonesia (BPS), Bank Indonesia, the Financial Services Authority (OJK), the National Committee for Islamic Economy and Finance (KNEKS), and the Indonesia Stock Exchange (IDX) over a ten-year period (2015–2024). The data were collected quarterly, resulting in 40 observations. The estimation results indicate that in the short term, the Halal Industry Resilience Index, Indonesia Sharia Stock Price Index, Rupiah exchange rate against the gold dinar, Zakat, Infaq, and Sadaqah (ZIS), Halal Food Price Index, and changes in demand for halal products during Ramadan positively contribute to the resilience of the halal industry. In contrast, the Sharia Financial Index and household consumption expenditure in the halal sector have a negative impact due to the shift of funds toward the Islamic financial sector andconsumption that is not matched by production. In the long term, exchange rate stability, the distribution of ZIS, and the growth of Islamic stocks are the key factors in maintaining the resilience of the halal industry. These findings align with the halal supply chain theory and Islamic economics, which emphasize economic justice and sustainability. Therefore, optimizing the distribution of Islamic social funds, enhancing supply chain efficiency, and promoting innovation and digitalization are necessary to improve the competitiveness of Indonesia’s halal industry. This study is the first to introduce and empirically examine both the short-term and long-term effects of variables that have not previously been tested together in the context of halal industry resilience.
Penggunaan Paylater Sebagai Metode Pembayaran Uang Kuliah Tunggal Oleh Mahasiswa Dalam Perspektif Maslahah Wahyudi, Ahmad Zulfi; Alfikri, Ahmad Faiz Shobir; Sumidartini, Ai Netty
Perbanas Journal of Islamic Economics and Business Vol 5 No 2 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i2.314

Abstract

This study aims to analyze the legality of the use of paylater as a method of paying the Single Tuition Fee (UKT) based on the applicable legal review. This research also aims to evaluate the maslahah aspects resulting from the application of this payment method by students. The novelty of this research lies in the analysis that connects the use of paylater as a UKT payment method by students with a maslahah perspective, which has never been studied in the previous literature. This research is normative legal research with a statute and conceptual approach. The result of this research is that the use of paylater to pay UKT has legality based on OJK regulations but has not been explicitly regulated in the education sector. The paylater agreement must fulfill Article 1320 of the Civil Code. Synchronizing fintech and education regulations is a challenge that must be resolved. From a maslahah perspective, paylater supports education and financial management (hifz al-‘aql and hifz al-mal) if following sharia, but risks becoming maslahah mulgah if not wise. Paylater can be categorized as anemergency (darurat) if there is no other alternative to pay UKT, or an important need (hajat) if it is used to ease the payment burden in the short term. However, at the tahsînat level, paylater is more optional and must be used wisely. The implication of this research is to encourage policy harmonization between OJK and the Ministry of Education and Science to ensure that the use of paylater in the education sector runs according to the principle of maslahah, supports access to education, protects consumers, and avoids practices that have the potential to burden students financially.
Analisis Faktor Penentu Profitabilitas Bank Syariah: Studi Literatur wahyudi, Catur; Bawono, Anton; Wijaya, Juli Riyanto Tri
Perbanas Journal of Islamic Economics and Business Vol 5 No 2 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i2.351

Abstract

This study aims to explore the influence of Good Corporate Governance (GCG), Financing to DepositRatio (FDR), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Operating Coststo Operating Income (BOPO) on the profitability of Islamic Commercial Banks in Indonesia, using aliterature study approach. The novelty of this study lies in its approach that integrates variousfundamental factors in Islamic banking. Through analysis of various relevant literature sources, thisstudy is expected to provide a deeper understanding of the factors that influence the profitability ofIslamic financial institutions. The results show that the influence of these five variables on profitabilityis inconsistent, with varying impacts from one study to another. For example, the CAR variable wasfound to have a significant impact on profitability in some studies, while others did not show similarresults. On the other hand, GCG showed a significant negative relationship with Islamic bankperformance, especially on the composition of the Sharia Supervisory Board. This finding can bestrengthened by using the Islamic Performance Index (IPI) approach, which not only measuresfinancial performance, but also aspects of sharia compliance, social responsibility, and distributivejustice. Further research is recommended to add variables such as Net Interest Margin (NIM) andyields, especially for Islamic banks listed on the IDX.

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