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Nurul Azizah Azzochrah
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Kunuz: Journal of Islamic Banking and Finance
Published by Institut Agama Islam Negeri Manado
ISSN : 2807680X     EISSN : 2807615X     DOI : 10.30984/kunuz
Core Subject : Economy,
Economics, Econometrics & Finance
Kunuz: Journal of Islamic Banking and Finance mainly focuses on Islamic banking and finance, with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and current issues on the subject. Detailed scopes of articles accepted for submission to Kunuz: Journal of Islamic banking and finance are: • Finance: 1. Financial systems 2. financial accounting 3. Financial management 4. financial analysis models and their applications, and 5. Financial Technology • Banking: 1. Banking Systems 2. Banking management 3. Monetary institutions 4. Banking concepts and their structures 5. Banking operational management 6. Banking financial management 7. Islamic banking its concepts and practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 5 No 1 (2025): Vol 5, No.1 2025" : 5 Documents clear
The Mediating Role of Internal Resource Integration in Enhancing Customer Orientation for Firm Performance: Evidence from Islamic Microfinance Institutions Nabhan, Faqih; Sari, Dewi Kartika
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 1 (2025): Vol 5, No.1 2025
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i1.1352

Abstract

This study was started by a research gap regarding the influence of customer orientation on firm performance. Grounded in the resource-based theory, it develops a research model to examine the effect of customer orientation on firm performance, with internal resource integration serving as a mediating variable. This research population consisted of managers of Islamic Microfinance Institutions (IMFIs) in Semarang Regency, with a purposive sample of 100 respondents. Using SmartPLS for data analysis, the findings reveal that customer orientation exerts a positive and significant effect on firm performance, that customer orientation positively and significantly influences internal resource integration, and that internal resource integration positively and significantly enhances firm performance. Moreover, internal resource integration is found to effectively mediate the relationship between customer orientation and firm performance. These results provide empirical support for the resource-based theory, highlighting that superior internal resource integration amplifies the impact of customer orientation on performance. Accordingly, firms are advised to strategically manage their internal resources to build sustainable competitive advantage and achieve long-term performance excellence.
BUMDes as a Driving Force of Rural Economy: The Effectiveness of Governance in Enhancing Village Original Revenue in Kadundung, Tana Toraja Said, Siti Nur Reskiyawati; Le’torara, Henrika
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 1 (2025): Vol 5, No.1 2025
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i1.1586

Abstract

This study aims to identify the factors influencing the effectiveness of Village-Owned Enterprises (BUMDes) in enhancing Village Original Revenue (PAD) and to analyze the role of BUMDes in increasing the PAD of Kadundung Village. The research employs a qualitative method through observation, in-depth interviews, and documentation. The findings reveal that the development of BUMDes business units in Kadundung Village, supported by government and village funds, has generated substantial benefits for the community. BUMDes contributes to the growth of PAD while simultaneously assisting low-income households through micro-loan services. In addition, BUMDes has created employment opportunities and facilitated entrepreneurial activities by providing initial capital through cooperative-based financing schemes. Nevertheless, the effectiveness of BUMDes varies across its business units. The kiosk unit demonstrates significant effectiveness in enhancing PAD and improving community welfare, whereas the savings and loan cooperative unit faces challenges due to repayment defaults among villagers. Overall, BUMDes in Kadundung Village can be considered effective, particularly through the kiosk unit, although improvements in the management of the savings and loan cooperative are necessary to maximize its contribution
Taxpayer Compliance and The Utilization of E-Samsat as Determinants of Regional Revenue Stability: A Study on Motor Vehicle Tax in Bulukumba Ginting S, Chris Dayanti; Ginting, Wahyudi Pialanta
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 1 (2025): Vol 5, No.1 2025
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i1.1597

Abstract

Motor vehicle tax is one of the main sources of regional income and this research aims to determine the factors that influence taxpayer compliance in making motor vehicle tax (PKB) payments at the Bulukumba Samsat Office. The method used in this research is quantitative. The population used is all taxpayers registered at the Pare Samsat Bulukumba Office. The number of samples in this research was 100 respondents with sample determination using the technique purposive sampling. The data analysis technique used in this research is multiple linear regression analysis using the IBM SPSS Statistics version 30 program. The results of this research show that taxpayer awareness, tax service quality, and tax facilities influence motor vehicle taxpayer compliance. Meanwhile, taxpayer knowledge and tax sanctions have no effect on motor vehicle taxpayer compliance. Based on the results, the conclusion shows that the higher the level of taxpayer awareness, the better the quality of services and tax facilities provided can increase the ratio of taxpayer compliance with motor vehicle tax payments
The Role of Sharia-Compliant Hedging Instruments in Managing Sukuk Yield Volatility Hasan, Jamaludin; Sarib, Suprijati; Lestari Niu, Fitria Ayu; Nuraini Kaida, Anisa Dwi
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 1 (2025): Vol 5, No.1 2025
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i1.1599

Abstract

The rapid expansion of Indonesia’s sukuk market has become a strategic pillar in the advancement of the national Islamic economic framework. Nevertheless, this progress is overshadowed by the inherent risk of yield volatility, primarily triggered by fluctuations in monetary policy. Such volatility generates significant cash flow uncertainty for issuers and price risks for investors. Unmitigated, this risk has the potential to hinder market deepening and constrain long-term financial stability.This study aims to conduct an in-depth analysis of the conceptual framework and technical mechanisms of Sharia-compliant hedging instruments as a viable solution to these challenges. Employing a systematic literature review with a qualitative analytical approach, the study synthesizes diverse academic works, industry standards, and relevant fatwas. The findings indicate that the Islamic Profit Rate Swap (IPRS) represents a manifestation of Sharia-compliant financial engineering that is theoretically effective in mitigating yield-related risks. Structured through a series of wa’d (unilateral promises) and tawarruq (commodity murabahah) contracts, the IPRS mechanism provides functional equivalence to conventional swaps by enabling market participants to exchange fixed-rate exposures for floating ones.The main contribution of this research lies in bridging the existing literature gap between global discourses on Islamic derivatives and their contextual application within Indonesia’s sukuk market. The study concludes that understanding and adopting sophisticated instruments such as the IPRS is not merely an option but a necessary condition for achieving maturity, resilience, and market completeness in the future development of the Islamic capital market.
From Mapalus to Cooperatives: Institutional Transformation of Financial Systems and Social Solidarity in the Coastal Fishing Communities of North Minahasa Jafar N, Muhammad Kamil; Nasaruddin, Resky Purnamasari; Adilang, Ryanto
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 1 (2025): Vol 5, No.1 2025
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i1.1620

Abstract

This study examines the role of fisher cooperatives in North Minahasa’s coastal communities as hybrid socio-economic institutions that integrate market logic with moral, cultural, and ecological values. It explores how four key dimensions, economic, social, cultural, and ecological, interact within cooperative practices, and how the local value of mapalus (Minahasan mutual cooperation) shapes collective ethics and institutional sustainability. Using a qualitative phenomenological approach, data were collected through participant observation, documentation, and in-depth interviews, then analyzed narratively to uncover meaning structures embedded in fishermen’s social actions. The analysis draws upon Islamic moral economy and institutional theory to interpret how values and norms guide cooperative behavior. Findings reveal that fisher cooperatives serve not only as economic entities providing capital, production inputs, and price stability but also as social spaces that cultivate solidarity, trust, and collective learning. The cultural foundation of mapalus reinforces moral accountability and shared welfare, while ecological practices demonstrate adaptive responses to climate change and marine resource conservation. The study concludes that these cooperatives represent a model of community-based Islamic institutional economics that unites efficiency, ethics, and ecological responsibility. Despite its limited scope, this research provides conceptual insights into how Islamic economic principles can be localized within socio-ecological contexts, offering a foundation for further comparative studies on cooperatives, informal finance, and Blue Economy policies in Indonesia.

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