cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budiyanto
Contact Email
budiyanto@perbanas.id
Phone
+62 21- 5252533
Journal Mail Official
reny.fitriana@perbanas.id
Editorial Address
Jl. Perbanas, Karet Kuningan, Setiabudi kode pos 12940., Jakarta Selatan, Provinsi DKI Jakarta
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
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 82 Documents
 5   6   7   8   9 
The Impact of Factory-to-Costumer Business Model on MSMEs in Indonesia: An Islamic Business Ethics Perspective on Temu Application Daulay, Ulan Dari
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.v5i2.335

Abstract

This study investigated the impact of the factory-to-customer (F2C) business model, implemented by the Temu application, on the sustainability of local Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The F2C model allows consumers to buy products directly from manufacturers without intermediaries. Although it offers lower prices for consumers, it raises serious concerns for local businesses that struggle to compete with imported goods. This research uses a descriptive method with a qualitative approach. Relevant journal articles, books, and reports were selected through purposive sampling. The collected data were analyzed by comparing sources and identifying key ethical and economic issues. The findings indicate that F2C business practices, purported to be highly efficient and lucrative, contravene Islamic business ethics, specifically justice (adl), transparency (bayan), and the prohibition of uncertainty (gharar). These practices have the potential to engender inequitable competition and disrupt market equilibrium. This research makes a novel contribution to the Islamic economic discourse by underscoring the significance of fair regulation and the role of the government in overseeing digital business practices. The implications of this research underscore the necessity to fortify national regulations grounded in Islamic ethical values, thereby ensuring the sustainability of local MSMEs within the expanding digital business ecosystem.
Pengaruh Konektivitas Infrastruktur terhadap Pertumbuhan Ekonomi dan Pariwisata Lampung: Perspektif Ekonomi Islam 2015-2024 Ayu Permata, Diah; Madnasir, Madnasir; Ningsih, Nur Wahyu
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): 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.v6i1.379

Abstract

This study examines in depth how infrastructure connectivity influences the dynamics of economic growth and the performance of the tourism sector in Lampung Province for the period 2015–2024, using an Islamic economic perspective as the main analytical basis. The data used are sourced from official statistics from BPS, the PUPR Office, and the Lampung Tourism Office, which are then processed through a quantitative approach using the Vector Autoregression (VAR) model, including the stages of optimal lag testing, model stability, cointegration, Granger causality, and stationarity testing at the second difference level. The estimation results show that the VAR model is stable with an optimal lag of 2 and does not find a long-term cointegration relationship or significant causality between the variables of Economic Growth, Tourism Sector, and Infrastructure Connectivity. The coefficient of determination value of 87.4% indicates that infrastructure connectivity is able to explain most of the movements in economic growth and the tourism sector, although the partial effect of infrastructure connectivity on economic growth is positive but not significant (coefficient of 3.016), while its effect on the tourism sector is negative and remains insignificant (coefficient of -52.079). From an Islamic economic perspective, these findings emphasize the importance of integrating physical infrastructure development with strengthening human resource quality and governance based on maqashid al-shariah, including social justice, public welfare, and environmental preservation to respond to the risks of overtourism and unequal distribution of benefits. Thus, unlike conventional studies, this research offers a normative-empirical approach that links infrastructure performance with sharia values to formulate recommendations for regional development policies in Lampung that are more inclusive, sustainable, and oriented towards long-term welfare.
PENILAIAN KUALITAS HOTEL SYARIAH SERTA PENGARUHNYA TERHADAP KEPUASAN KONSUMEN Nugraha, Andhyka Tyaz; Suryaneta, Suryaneta; Wahyudi, Rizqi; Iqbal, Muhammad
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): 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.v6i1.378

Abstract

Penelitian ini bertujuan untuk menganalisis kualitas hotel syariah berikut pengaruhnya terhadap kepercayaan dan kepuasan konsumen. Lebih lanjut penelitian ini juga mengkaji peran kepercayaan konsumen sebagai mediasi hubungan kualitas hotel syariah terhadap kepuasan konsumen. Data dikumpulkan dari 589 orang responden menggunakan instrumen kuesioner online dalam bentuk google formulir. Responden penelitian merupakan tamu hotel syariah pada lima kota besar yaitu Jakarta, Bandung, Yogyakarta, Semarang, dan Surabaya. Data diolah dan dianalisis dengan Metode Partial Least Square Structural Equation Modelling (PLS-SEM) dengan bantuan instrumen software statistic SmartPLS versi 3. Skala penilaian kualitas hotel syariah yang dirancang pada penelitian diadaptasi dari kerangka model CARTER yang terdiri dari Compliance, Assurance, Reliability, Tangible, Emphaty, dan Responsiveness. Hasil penelitian mengungkapkan bahwa kualitas hotel syariah memiliki pengaruh langsung yang positif dan signifikan terhadap kepercayaan konsumen maupun kepuasan konsumen. kepercayaan konsumen juga ditemukan memiliki pengaruh langsung dan signifikan terhadap kepuasan konsumen. Selain itu penelitian ini juga mengungkapkan bukti bahwa kepercayaan konsumen mampu memediasi hubungan kualitas hotel syariah terhadap kepuasan konsumen meskipun pengaruhnya jauh lebih kecil daripada pengaruh langsung. kualitas hotel syariah terhadap kepuasan konsumen. Berdasarkan temuan penelitian maka disimpulkan bahwa peningkatan kualitas hotel syariah yang sesuai dengan prinsip-prinsip Islam memberikan andil besar terhadap kepercayaan dan kepuasan konsumen. Selain berkontribusi terhadap kebijakan dalam pengelolaan hotel syariah di Indonesia, penelitian ini menyumbangkan bukti empiris dan teori baru pada bidang kajian pariwisata halal dan manajemen strategi pengelolaan hotel syariah.
Peran Program Cicilan Emas dalam Perencanaan Keuangan Calon Jamaah Haji Khairunnisah, Fadillah; Al Shidiq, Ahmad Jimmy; Luthfi, Achmad Yazid; Dwiputri, Inayati Nuraini
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): 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.v6i1.356

Abstract

Penelitian ini mengkaji peran Program Cicilan Emas di Bank Syariah Indonesia (BSI) KCP Lumajang sebagai strategi perencanaan keuangan bagi calon jamaah haji. Meningkatnya biaya penyelenggaraan ibadah haji menuntut persiapan keuangan yang terstruktur, khususnya bagi masyarakat usia produktif. Penelitian ini bertujuan untuk menganalisis mekanisme implementasi skema cicilan emas berbasis akad murabahah serta mengevaluasi kesesuaiannya dengan prinsip-prinsip keuangan Islam. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus, dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi yang melibatkan pegawai BSI serta peserta Program Cicilan Emas. Hasil penelitian menunjukkan bahwa Program Cicilan Emas berperan dalam mendukung perencanaan keuangan haji melalui mekanisme pembiayaan yang transparan, bebas riba, dan berorientasi pada perlindungan nilai aset, serta selaras dengan kerangka maqashid syariah, khususnya hifdz al-din dan hifdz al-mal. Kebaruan penelitian ini terletak pada kajian empiris mengenai peran Program Cicilan Emas sebagai strategi perencanaan keuangan haji yang dianalisis dari perspektif implementasi lembaga dan pengalaman peserta, yang masih relatif terbatas dalam kajian keuangan syariah.
The Influence of Sharia Accounting Implementation on the Financial Performance of Islamic Banks in Qatar Sumidartiny, Ai Netty; Syarif, Muhammad Fazlurrahman; Mukhlisin, Murniati
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): 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.v6i1.362

Abstract

Purpose: This study aims to analyze the influence of the implementation of Islamic accounting based on AAOIFI standards on the financial performance of Islamic banks in Qatar. Methodology: Financial performance is measured using three key indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The research data were collected from six leading Islamic banks in Qatar during the period of 2019 to 2023, employing a quantitative method and linear regression analysis to test the relationship between the level of compliance with Islamic accounting standards and financial performance. The AAOIFI compliance measurement instrument was developed through a Likert-scale questionnaire that was tested for validity and reliability. Findings: The results indicate that the implementation of Sharia accounting has a positive and significant effect on all three financial performance indicators. Specifically, every one-point increase in the AAOIFI compliance score raises ROA by 0.02%, ROE by 0.105%, and NPM by 0.215%. The regression model explains 38% to 47% of the variance in financial performance, suggesting that applying Sharia accounting standards plays a critical role in improving asset management, equity efficiency, and net profit generation in Islamic banks. Orginility: These findings reinforce the importance of integrating AAOIFI standards into Islamic banks’ financial reporting to enhance transparency, accountability, and competitiveness. This study provides practical implications for Islamic bank management and Islamic financial regulators, particularly in promoting the global harmonization of Sharia accounting standards. Furthermore, this research serves as a reference for future studies to examine Sharia governance aspects and other moderating variables.
The Impact of Vision 2030 on the Development of Islamic Financial Reporting in Saudi Arabia. Literature Review Safitry, Martina; Kaban, Reny Fitriana
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): 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.v6i1.363

Abstract

This study aims to analyze the impact of this vision on the development of Islamic Financial Reporting in Saudi Arabia through the existing literature review method. Various literature sources are reviewed, including academic journals, government reports, and industry articles to understand how the policies and strategies proposed in the Vision 2030 affect Islamic Financial Reporting and regulations. The analysis results show that the 2030 vision has encouraged increased transparency, technology integration, and adoption of international standards in Islamic Financial Reporting. This initiative has also created an impetus for educational institutions to develop curriculum that are more relevant to changing market needs. In addition, greater interaction between the private sector and regulators is expected to improve Islamic Financial Reporting that are in accordance with Islamic principles and global needs. Overall, Vision 2030 not only contributes to the development of Islamic Financial Reporting in Saudi Arabia but also creates opportunities for sustainable economic growth by making Islamic Financial Reporting an integral part of the modern accounting system.
Pengaruh Sentimen Investor, Pengungkapan ESG, Dan Kinerja Keuangan (ROA) Terhadap Return Saham Syariah Hastuti, Ely Windarti; Fauziah, Eva; Mujahidi, Khairul; Aptasari, Fety Widianti; Maharani Putri, Baiq Krisnina
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): 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.v6i1.296

Abstract

T Pasar modal di Indonesia terus mengalami perkembangan pesat, termasuk sektor energi yang menarik minat investor karena ketersediaan sumber daya alam yang melimpah. Pasar modal syariah, yang berlandaskan prinsip syariah, juga menunjukkan pertumbuhan signifikan, tercermin dari kenaikan Indeks Saham Syariah Indonesia sebesar 15,19% pada 2022. Para investor di sektor energi mengharapkan return saham yang optimal dengan risiko minimal, sehingga berbagai faktor seperti kinerja keuangan, sentimen investor, dan pengungkapan ESG semakin dipertimbangkan dalam pengambilan keputusan investasi. Namun, terdapat ketidakpastian mengenai sejauh mana faktor-faktor tersebut mempengaruhi return saham, terutama dalam konteks pasar modal syariah. Beberapa penelitian menunjukkan bahwa kinerja keuangan dapat menjadi indikator utama return saham, sementara sentimen investor dan pengungkapan ESG memberikan hasil yang bervariasi. Penelitian ini dilakukan untuk mengkaji bagaimana sentimen investor, pengungkapan ESG, dan kinerja keuangan yang diukur melalui ROA memengaruhi return saham perusahaan sektor energi yang terdaftar di ISSI selama periode 2021-2022. Penelitian ini menawarkan kebaruan dengan mengintegrasikan sentimen investor, pengungkapan ESG, dan kinerja keuangan secara simultan dalam konteks pasar modal syariah sektor energi, yang masih relatif terbatas dikaji pada perusahaan terdaftar di ISSI periode pascapandemi. Dalam pemilihan sampel dengan teknik purposive sampling yang menghasilkan 13 perusahaan yang dianalisis dengan metode analisis regresi linier berganda. Berdasarkan hasil pengujian, ditemukan bahwa TVA dan ESG tidak memberikan pengaruh terhadap RT. Namun, ROA memiliki pengaruh terhadap RT. Investor sebaiknya lebih memprioritaskan analisis kinerja keuangan, khususnya ROA, dalam pengambilan keputusan investasi pada saham syariah sektor energi, sementara perusahaan perlu meningkatkan efisiensi pengelolaan aset untuk menarik investor di pasar modal syariah.
Assessing Inclusion of Muslim Foreign Workers in Johor’s Zakat System: Legal and Maqasid Perspective Framework Baharudin, Mohammad Hidir; Yusoff, Rahmawati Mohd; Yunos, Ahmad Safwan
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): 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.v6i1.376

Abstract

This study critically examines the inclusion of Muslim foreign workers in Johor’s zakat system, focusing on their dual role as zakat payers (muzakki) and recipients (mustahiq), employing a mixed-methods approach that utilises legal analysis alongside social empirical research. The responsibilities and rights of Muslim foreign workers as muzakki and mustahiq are evaluated through the lens of Islamic law in Johor, with the legal analysis comprising statutory interpretation and a literature review. Surveys of 100 Muslim foreign workers in Johor were conducted to collect empirical data on practical barriers to access and participation. The research concludes, within the context of Maqasid al-Shariah, that Muslim foreign workers who qualify for nisab and haul hold a religious obligation to pay zakat. Concurrently, those who are experiencing poverty or those in debt are entitled to receive zakat, which aligns with the Shariah’s objectives of safeguarding life, property, and dignity. The legal analysis focuses on the Enactment of Islamic Religious Administration of Johor 1978, which permits Muslims in Johor to collect zakat, irrespective of their citizenship. Furthermore, empirical data indicate low awareness and limited access to zakat services, despite the population in Johor reaching 100,000. This is supported by a survey of 100 Muslim foreign workers in Johor, which adds to the existing empirical data. The barriers identified in the study encompass legal obstacles, a lack of bilingual support within institutions, and institutions' unwillingness to acknowledge other nationals as potential zakat beneficiaries.
Bias Psikologis Mahasiswa Generasi Z Muslim dalam Keputusan Investasi Cryptocurrency Roziqin, Achmad; Musari, Khairunnisa
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): 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.v6i1.364

Abstract

Advances in financial technology have driven the increasing involvement of generation Z in investing in crypto assets, which are characterized by high risk and volatility. This study examines how decisions among generation Z muslim students in cryptocurrency investment can be influenced by mental accounting, familiarity bias, and self-attribution bias. The approach used in this study was quantitative with a causal-associative design and a purposive sampling technique on an infinite population of students from the Faculty of Islamic Economics and Business at Kiai Haji Achmad Siddiq Islamic University of Jember. Data collection was conducted through a digital questionnaire, resulting in 32 respondents. These were then analyzed using multiple linear regression, after going through validity, reliability, and classical assumption tests to ensure model feasibility. To confirm and develop the investigation into the results of the answers and the results of data processing, this study continued the saturation interview technique with respondents. This study generated a model contribution of 71.3%, with all three exogenous (independent) variables statistically, both simultaneously and partially, having a positive significance on cryptocurrency investment decisions, with familiarity bias dominating the influence. Overall, these findings further confirm that psychological bias plays a significant role in the investment decision-making process and further reinforce the notion that Generation Z Muslims possess digital financial literacy and actively participate in modern digital financial instruments.
Pengelolaan dan Keberlanjutan Keuangan Haji di Indonesia: Analisis Yuridis Empiris Farikhin, Ahmad; Novari, Eri; Mulyasari, Heni; Ritha, Henny
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): 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.v6i1.386

Abstract

Pendirian Badan Pengelola Keuangan Haji (BPKH) bertujuan meningkatkan kualitas penyelenggaraan ibadah haji, meningkatkan rasionalitas dan efisiensi penggunaan Biaya Penyelenggaraan Ibadah Haji (BPIH) dan meningkatkan manfaat bagi kemashlahatan umat Islam. Isu keberlanjutan keuangaan haji menjadi penting mengingat masa tunggu calon jamaah haji cukup panjang. Penelitian ini bertujuan untuk menganalisis (1) strategi BPKH dalam mengelola keuangan haji, (2) pendistribusian nilai manfaat dan keberlanjutan keuangan haji, dan (3) implikasi UU No. 34 Tahun 2014 terhadap pengelolaan keuangan haji. Beberapa teori yang digunakan untuk menganalisis tujuan penelitian adalah teori manajemen strategik sebagai teori utama, teori keadilan sebagai teori menengah dan teori investasi sebagai teori aplikasi. Penelitian ini merupakan penelitian jenis kualitatif dengan sumber data diperoleh dari penelitian lapangan, wawancara dan literatur kepustakaan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan yuridis empiris dengan metode deskriptif analitik. Penelitian dilakukan di BPKH antara kurun waktu bulan Juli sampai Desember 2024. Hasil penelitian menemukan (1) Strategi BPKH dalam mengelola keuangan haji dilakukan dengan membuat renstra lima tahunan yang mencakup visi, misi dan tujuan, rencana strategis, kerangka regulasi dan kelembagaan serta target kinerja dan pengembangan keuangan haji melalui penempatan dana di perbankan syariah dan investasi, (2) pola distribusi nilai manfaat saat ini mengancam keberlanjutan jangka panjang dan melanggar keadilan proporsional bagi jamaah haji tunggu, (3) implikasi dari pemberlakuan UU No. 34 Tahun 2014 adalah pemisahan pengelolaan keuangan haji dari Kementerian Agama, pengelolaan keuangan haji oleh perbankan syariah, pengelolaan keuangan haji untuk investasi, dan kewenangan pendistribusian nilai manfaat oleh BPKH.

Page 8 of 9 | Total Record : 82

 5   6   7   8   9 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol 6 No 1 (2026): Perbanas Journal of Islamic Economics and Business Vol 5 No 2 (2025): Perbanas Journal of Islamic Economics and Business Vol 5 No 1 (2025): Perbanas Journal of Islamic Economics and Business Vol 4 No 2 (2024): Perbanas Journal of Islamic Economics and Business Vol 4 No 1 (2024): Perbanas Journal of Islamic Economics and Business Vol 3 No 2 (2023): Perbanas Journal of Islamic Economics and Business Vol 3 No 1 (2023): Perbanas Journal of Islamic Economics and Business Vol 2 No 2 (2022): Perbanas Journal of Islamic Economics and Business Vol 2 No 1 (2022): Perbanas Journal of Islamic Economics and Business Vol 1 No 1 (2021): Perbanas Journal of Islamic Economics and Business