Journal of Indonesian Sharia Economics
Journal of Indonesian Sharia Economics merupakan jurnal ilmiah yang dikelola oleh Fakultas Syariah & Ekonomi Islam Institut Pesantren Mathaliul Falah Pati. Jurnal yang terbit dua kali dalam setahun Maret dan September ini didedikasikan untuk publikasi hasil penelitian dan kajian tentang Ekonomi Islam. Journal of Indonesian Sharia Economics menjadi sarana diseminasi hasil penelitian dan kajian yang berkualitas tentang Ekonomi & Bisnis Syariah dengan sub tema pembahasan seputar Perbankan Syariah, Filantropi Islam, Keuangan Syariah, Akuntansi Syariah, Pemasaran Syariah, dan Manajemen Syariah. Naskah yang diterima sangat terbuka bagi kajian multidispliner terhadap ekonomi syariah sesuai perkembangan zaman.
Articles
56 Documents
<![CDATA[Industri Farmasi dalam Kajian Produk Halal: Pendekatan Systematic Literature Review ]]>
<![CDATA[Hakim, Ummu Habibah]]>;
<![CDATA[Anggraeni, Fani]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 2 No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v2i2.901
<![CDATA[The halal industry is not only focused on the halal food sector, but has also developed into other sectors, including the pharmaceutical industry. This is supported by an increasing in the market share of halal medicines and the high interest of the Muslim community in using halal medicines. However, this increase in public interest and demand is not comparable to the availability of halal pharmaceuticals in Indonesia. This article will analyze how halal standardization is applied to products in the pharmaceutical industry. This study was designed using the Systematic Literature Review (SLR) method for browsing previous research that published within the 2013-2023 timeframe. The results showed that a product can be considered halal if it can be proven to be free from the critical point of drug halalness and meets the requirements in the halal assurance system (HAS) 23000. Among the obstacles in its implementation are a lot of use of imported raw materials that are not guaranteed to be halal, the complexity of the halal certification process in the pharmaceutical industry and the human resource factor.]]>
<![CDATA[Peluang dan Tantangan Pemberlakuan Undang-Undang No. 23 Pasal 22 Tahun 2011 Tentang Zakat Sebagai Pengurang Pajak Penghasilan ]]>
<![CDATA[Maulida, Minati]]>;
<![CDATA[Ulfah, Aulia]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 2 No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v2i2.903
<![CDATA[The obligation to pay zakat and the obligation to pay taxes for Muslims causes double charges or double burdens so that it will make it difficult for property owners and cause counterproductive effects. As a solution so that zakat must not be exposed to a double burden, the government issued a regulation, namely Law Number 23 of 2011 article 22 concerning zakat as a deduction from income tax. The purpose of this study is as one of the socialization efforts to muzakki on zakat as an income tax deduction and provide a positive perception of zakat and tax management. The methods used are qualitative approaches with the type of field research (field research) and data analysis using qualitative descriptive methods. From the results of research and analysis on zakat regulations as income tax deductions cannot be implemented, because there is no cooperation between BAZNAS and Primary Tax even though there is clearly a law regulating it. The lack of socialization carried out by BAZNAS makes the muzakki unaware of the law on zakat as an income tax deduction and there are still many muzakki handing over their zakat directly to those who are entitled to receive it because the reach is easier.]]>
<![CDATA[Analysis of Financial Performance at Logitech International ]]>
<![CDATA[Hasan, Dewi Khumairo']]>;
<![CDATA[Latifah, Umi]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 3 No 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v3i1.915
<![CDATA[Because of quickly change, technology industry also one of side that has experienced a correction, and many stocks that were previously considered high-flying and aggressively valued have suffered significant losses. Logitech, which this analysis focuses on. These companies trade at low valuations and offer promising growth potential and profitability. This research is library research analyzing the financial performance of the Logitech or LOGI’s company obtained from the official website, Logitech Annual Report, and related journal documents. This research found that Logitech's company generated $41.5 million in net income and had a total $4.54 in sales in the fiscal year 2023. With a current stock price of $89.78 in March 2024. The company's market capitalization is $10.32 billion, resulting in a P/E ratio of 29.10 slightly higher than the average industry of 28.28. Logitech is in a good financial health, as shown by its balance sheet. Its total assets have been increasing consistently. Logitech has consistently impressive returns on capital, exceeding 20%. Logitech has a healthy future financial outlook, profitability, and financial performance that make it attractive to value-oriented investors seeking opportunities in the technology sector.]]>
<![CDATA[Diversifikasi Sumber Keuangan Perguruan Tinggi Melalui Pendirian Koperasi Syariah ]]>
<![CDATA[Maulida, Minati]]>;
<![CDATA[Nabil, Muhammad]]>;
<![CDATA[Sulaeman, Sulaeman]]>;
<![CDATA[Gunawan, Muhammad Ali]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 3 No 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v3i2.948
<![CDATA[The quality of higher education does not only talk about the Tri Dharma of Higher Education, but many other aspects that must be improved, including from the financial side. There needs to be diversification (diversity of financial sources) as an effort to improve the quality of education through other financial sources. One of the solutions that can be done is through the establishment of Sharia Cooperatives. This study aims to determine the effectiveness of diversifying financial resources of higher education through sharia cooperatives. The object of this research is STAI Ki Ageng Pekalongan. This research is descriptive research with a qualitative approach. The data collection techniques carried out are observation (observation), interviews, and documentation. The results of this research analysis conclude that through the establishment of sharia cooperatives in STAI Ki Ageng Pekalongan can help in diversifying financial resources. The presence of sharia cooperatives can reduce dependence on only one source of income and can be used to improve the quality of education at STAI Ki Ageng Pekalongan.]]>
<![CDATA[Pengaruh Penggunaan Digital Banking dan Minat Investasi terhadap Pertumbuhan Ekonomi di Jawa Barat ]]>
<![CDATA[Avwa, Pina Ainul]]>;
<![CDATA[Vidiati, Cory]]>;
<![CDATA[Selasi, Dini]]>;
<![CDATA[Pratama, Gama]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 3 No 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v3i2.1029
<![CDATA[The advancement of digital technology is experiencing rapid development at any time. The development of increasingly sophisticated technology has an impact on the development of all business sectors, one of which is digital banks. The purpose of this study is to conduct an in-depth investigation of the use and interest in investment in digital banks in the community in West Java. The method used in this study is a quantitative method. The results of the study show that the use of digital banks is more in demand while investment is still less popular because more transactions use online methods. This study concludes that the use of digital banks and investment interest have a simultaneous effect on economic growth.]]>
<![CDATA[Pengaruh Labelisasi Halal dan Harga Terhadap Minat Mahasiswa Pada Produk Roma Malkist ]]>
<![CDATA[Sa'diyah, Mahmudatus]]>;
<![CDATA[Nisa, Dewi Sholihatun]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 3 No 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v3i1.1076
<![CDATA[This study aims to empirically examine the effect of halal labeling and price on student interest in roma malkist products in students of the Faculty of Economics and Business UNISNU Jepara. This study used a descriptive quantitative approach. The population of this study amounted to 889 students with samples taken as many as 90 students. The sampling technique used uses the purposive sampling method. The data analysis technique uses multiple linear regression through the SPSS 21 program. The results of this study show that halal labeling has a significant effect on students' interest in roma malkist products. Data analysis showed the calculation of a regression coefficient of 0.002 with a significance level of t of 0.05. Price has a significant effect on students' interest in roma malkist snack products. This is indicated by a significance value of 0.000 < 0.05. The value of the coefficient of determination in this study is 52.9% so it can be concluded that halal labeling and price affect interest.]]>
<![CDATA[Perilaku Ekonomi Islami Perspektif Filsafat Sosial ]]>
<![CDATA[Rozi, Muhammad Fachrur]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 3 No 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v3i1.1126
<![CDATA[This study seeks to provide a social philosophical (sociological) perspective on economic behaviour, moving past paradigmatic-methodological issues pertaining to an atomistic-individualistic pattern that sees human existence as merely an economic creature (homo economicus). This study obtains a philosophical explanation of related themes through descriptive-analytic methods. The data was inventoried from several reading sources (libraries) and analysed inductively to coherently produce a new paradigm regarding Islamic economic behaviour, which is conceptualised as 'amal iqtishâdiy, where this concept is read in the frame of social interaction, which is conceptualised as shilat al-rahim. This idea shows a change in perspective in understanding human existence from an individual one to an interactional one. Methodologically, there is a change from methodological individualism to methodological interactionism.]]>
<![CDATA[Nilai Ekonomi Syariah sebagai Dasar Strategi Pemberdayaan Masyarakat ]]>
<![CDATA[Fuaidi, Isyrokh]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 3 No 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v3i1.1128
<![CDATA[Discourse-related community empowerment remains increasingly important issue to which various concerning parties have always given serius attention in this regard including government, scholars, practitioners and the public in general. All strives to present an ideal concept regarding theories, insights, policies and implementations as empowerment strategy in building a society. The interesting aspect that still needs to be addressed in the discourse is related to the concept of empowerment strategies elaborated through Shariah economic values that will complement the spaces of community development atmospheres. This research uses a descriptive qualitative method with a literature study approach sourced from a review of journals and books that are relevant in the context of community empowerment. The results concludes that the implementation of community empowerment can be effectively implemented by applying the principles and values of sharia economics approach such as increasing professionalism (al-itqan) of human resources, promoting entrepreneurial culture, local wisdom-based management and strengthening philanthropy-based programs. By applying or at least promoting these values in order to become a shared consciousness among society, the community empowerment programs will be more effectively implemented.]]>
<![CDATA[Implikasi Ekonomi Kebijakan Fiskal di Masa Khalifah Utsman dan Ali ]]>
<![CDATA[Febiola, Putri]]>;
<![CDATA[Putri, Riche Hendriko]]>;
<![CDATA[Pasaribu, Riyan Listianto]]>;
<![CDATA[Hidayat, Faisal]]>;
<![CDATA[Widianita, Rika]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 3 No 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v3i2.1168
<![CDATA[This study aims to analyze the fiscal policies implemented during the leadership of Uthmanl bin Affanl and Alil bin Abil Talib. The specific objectives of this study are, (1) to identify the fiscal policy applied, (2) to analyze the impact of fiscal policy on the country's economy at that time, and (3) to explore the factors that influenced the choice of fiscal policy by the two caliphs. The research method used is qualitative with a descriptive approach. Data analysis was carried out using the content analysis method. The results of this study show that Uthman bin Affan's fiscal policy is based on sharia principles such as zakat, kharaj, jizyah, and usyur. Uthman also improved the zakat system and managed Baitul Mal with the principle of virtue. Meanwhile, Caliph Ali bin Abi Talib improved the administrative system of Baitul Mal and established taxes for land owners and fresh vegetables. He also minted coins for the Islamic State. Both have a positive impact on the economy and the welfare of the Muslim community.]]>
<![CDATA[Implementasi Strategi Penanganan Pembiayaan Bermasalah di Bank Panin Dubai Syariah Surabaya ]]>
<![CDATA[Sofyanto, Dita Putri]]>;
<![CDATA[Fayakun, Aldo Deva]]>;
<![CDATA[Ilham, Muhamad Arifin]]>;
<![CDATA[Pratikto, Muhammad Iqbal Surya]]>
<![CDATA[ JIOSE: Journal of Indonesian Sharia Economics Vol 3 No 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Fakultas Syariah dan Ekonomi Islam Institut Pesantren Mathali'ul Falah ]]>
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DOI: 10.35878/jiose.v3i2.1192
<![CDATA[This study examines how the strategy for handling non-performing financing at Bank Panin Dubai Syariah KCU Surabaya. The analysis method used is qualitative descriptive using a case study approach. Data collection techniques include observation and interviews. The results of the study show that in handling problematic financing, there are two divisions involved in rescue and settlement efforts for customers who experience payment problems. The Business Division (front end) is responsible for rescuing customers who are experiencing payment problems with a delay of less than 90 days by offering strategies such as installment repayment, rescheduling, reconditioning, and restructuring. Meanwhile, if the customer is late in paying more than 90 days from the due date, the handling of the customer will be taken over by the Special Asset Management Division (back end) by taking actions such as total repayment, voluntary surrender, and auction.]]>
