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EKONOMIKA SYARIAH : Journal of Economic Studies
Published by Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
ISSN : 26147890     EISSN : 26148110     DOI : https://www.doi.org/10.30983/ekonomikasyariah
Core Subject : Economy,
Economics, Econometrics & Finance
EKONOMIKA SYARIAH: Journal of Economic Studies is a journal that publishes research results related to the themes of economics, finance, and Islamic banking. It also provides an important role in promoting the process of knowledge, values and skills. Scientific texts that discuss the topics of economics, finance and Islamic banking are highly expected to be presented. Interdisciplinary approaches to Islamic studies are used as instruments to overcome and solve Islamic economic, financial and banking problems. The editorial team invited researchers, scholars, and Islamic studies and economic observers to submit research articles that had never been published in other media or journals. Ekonomika Syariah is published twice a year, in June and December. The editorial team received the research article, typed 1.15 cm in space on A4 paper, double column, 15-20 pages long or 7000 to 9000 words. Every article published has gone through a peer-review process to maintain the quality of the publication.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 185 Documents
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Analysis of Asset and Financing Contribution to Islamic Banking Profit in Indonesia by Vector Autoregression (VAR) Method Nofinawati; Dede Ruslan; Muhammad Fitri Rahmadana; Nasution, Adanan Murroh
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i2.8463

Abstract

The profit growth of Islamic banks in Indonesia tends to decline from the Covid-19 period to date. However, the number of assets and the amount of financing of Islamic banks tend to increase from one period to the next. This article discusses the contribution of assets and financing to the profitability of Islamic banking in Indonesia. This article was created using quantitative research methods. The data comes from the Financial Services Authority (OJK), namely data related to the amount of profit, assets, and financing in the Sharia Banking Statistics report, especially Sharia Commercial Banks from 2019 to 2023. Then the analysis of the contribution between the variables of assets, financing and profits of Islamic banks was analyzed using an econometric approach, namely the Vector Auto Regression (VAR) Method. The results of this study show that the profit variable of the previous period has a negative contribution to the endogenous profit variable. However, asset and financing variables in the previous period contributed positively to endogenous profit variables. There has been no previous research that discusses the contribution of variable assets and financing to the profit of Islamic banking in Indonesia using Vector Autoregressive Models. In order for the profit of Islamic banks to always increase, Islamic banks must always increase the number of their assets by increasing the amount of financing disbursed.   Pertumbuhan laba bank syariah di Indonesia cenderung menurun dari periode Covid-19 hingga saat ini. Namun, jumlah aset dan jumlah pembiayaan bank syariah cenderung mengalami peningkatan dari satu periode ke periode berikutnya. Artikel ini membahas mengenai kontribusi aset dan pembiayaan terhadap profitabilitas perbankan syariah di Indonesia. Artikel ini dibuat dengan menggunakan metode penelitian kuantitatif. Data berasal dari Otoritas Jasa Keuangan (OJK), yaitu data terkait jumlah laba, aset, dan pembiayaan pada laporan Statistik Perbankan Syariah khususnya Bank Umum Syariah dari tahun 2019 sampai dengan tahun 2023. Kemudian analisis kontribusi antara variabel aset, pembiayaan dan laba bank syariah dianalisis dengan menggunakan pendekatan ekonometrika yaitu Metode Vector Auto Regression (VAR). Hasil temuan penelitian ini menunjukkan bahwa variabel laba periode sebelumnya memiliki kontribusi negatif terhadap variabel laba endogen. Namun, variabel aset dan pembiayaan periode sebelumnya berkontribusi positif terhadap variabel laba endogen. Belum ada penelitian sebelumnya yang membahas mengenai kontribusi variabel aset dan pembiayaan terhadap laba perbankan syariah di Indonesia dengan menggunakan Vector Autoregressive Models. Agar laba bank syariah selalu meningkat, maka bank syariah harus selalu meningkatkan jumlah asetnya dengan cara meningkatkan jumlah pembiayaan yang disalurkan.
The Efficiency of KSPPS BMT UGT Nusantara Branches in East Java using Data Envelopment Analysis (DEA) Period 2018-2022 Harris, Jaudat Iqbal; Arifin, Sirajul; Yazid, Muhammad
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i1.8485

Abstract

Performance assessment of Islamic financial institutions such as KSPPS BMT UGT Nusantara is crucial to ensure optimal resource utilisation and improved customer service. This study evaluates the efficiency of several branches of KSPPS BMT UGT Nusantara in East Java from 2018 to 2022 using the Data Envelopment Analysis (DEA) approach. Input variables include the number of employees, total assets, and operational costs, while output variables encompass the number of customers, total financing, and total income. The results show that during the 2018-2022 period, many branches of BMT UGT Nusantara had not yet reached optimal scale, although some had achieved efficiency levels in both production and intermediation approaches. In the production approach, 50% of branches achieved technical efficiency, pure technical efficiency, and scale efficiency, while in the intermediation approach, 55% of branches achieved the same efficiency levels. To address inefficiencies, recommended strategies include: adjusting the number of employees according to actual needs; reducing excessive operational costs by identifying and eliminating unnecessary expenses; and managing assets more effectively by reinvesting in revenue-generating activities.
Management and Empowerment Model In LAZISMU Special Region of Yogyakarta rifan, Akhmad Arif Rifan; Miftah Khilmi Hidayatulloh; Winda Safitri; Leni Kurnia Safitri; Maisha Madania
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i1.8514

Abstract

This research aims to develop a comprehensive management and empowerment model for LazisMU in the Special Region of Yogyakarta (DIY). The study employs a qualitative approach, primarily utilizing in-depth interviews as the main data collection technique. In addition to these interviews, participatory observations and document content analysis were also conducted. The data collection instruments consist of interview guidelines and observation protocols. To ensure data validity, the study applies source triangulation, which involves comparing the information gathered from various informants and corroborating it with documents and observations. Data analysis was performed inductively through an interactive method that includes data reduction, data presentation, drawing conclusions, and verification. The findings indicate that the management and empowerment strategies at LazisMU are centered on providing business financial assistance to Mustahik with entrepreneurial ventures, as well as offering educational scholarships for university students. This research provides valuable insights and recommendations for other zakat management institutions, suggesting ways to enhance their operational performance and more effectively empower their beneficiaries through targeted financial and educational support initiatives.
The Dynamics of Corporate Governance, Earnings Management, and Market Risk in Enhancing Corporate Value: Evidence from the Indonesian Sharia Capital Market Subqi, Tajus
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i1.8589

Abstract

This study aims to examine and analyse the factors influencing the value of companies in the Indonesian Sharia capital market, including corporate governance, earnings management, market risk, investment decisions, and dividend policy. Using secondary data from the Annual Report, Factbook IDX, and ICMD, and descriptive analysis using SPSS 28 and PLS-SEM, the study focuses on 71 sample companies from the Indonesian Sharia Stock Index (ISSI) during 2017-2022. The findings indicate that dividend policy and investment decisions significantly influence the mediating role of corporate governance on firm value, with a negative impact on firm value when corporate governance is high. Dividend policy does not significantly moderate the impact of earnings management and market risk on firm value, and investment decisions do not moderate the impact of earnings management. However, investment decisions significantly mediate the impact of market risk on firm value, with risk-orientated investors increasing firm value through short-term transactions, providing a new perspective on the relationship between investment decisions and firm value.
Realizing Sustainable Development In Indonesia Through Economic Growth Priorities: Empirical Evidence Vector Error Correction Model (VECM) Basri, Basri; Aisah, Laras; Abdullah, Abdullah
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i1.8590

Abstract

Indonesia's journey towards sustainable economic development is closely intertwined with global issues in female labor force participation, environmental policy, and geopolitical dynamics. This study analyzes the causal relationship between economic growth, geopolitical risk, the female labor force, and environmental policy rigor in Indonesia. The data type used is a time series starting in 1992–2022, and it uses the Vector Error Correction Model (VECM) econometric model to identify the causal relationship and reveal the long-run and short-run effects between variables. The results of the analysis show that there is a one-way relationship between geopolitical risk and the female labor force. While the long-run test results show that the female labor force, geopolitical risk, and environmental policy have a significant impact on economic growth, The findings also reveal that there is a short-term effect between environmental policy stringency and economic development. This study emphasizes the importance of holistic and integrative policy formulation by considering the interaction of economic growth, women's participation in the workforce, environmental policy, and geopolitical risk to achieve sustainable development. By examining the causality and interdependence of the complex dynamics occurring in the socio-economic landscape, policymakers are expected to promote inclusive growth, consider environmental aspects, and be sensitive to geopolitical challenges in Indonesia's development trajectory.
The Effect of Knowledge, Psychological Factors, Technology and Culture in Adopting Islamic Banking Kumaidi; Asyari, Asyari
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i1.8622

Abstract

This study was conducted to analyze the extent to which knowledge, psychological factors, technology, and culture influence the preferences of the Minangkabau community in conducting transactions with Islamic banks. The design of this research is quantitative correlational. The population in this study consists of the Minangkabau ethnic community in Bukittinggi, aged between 15 and 34 years, with a total population of 48,106 individuals. A sample size of 397 Minangkabau respondents was selected using Slovin’s formula with a critical value of 5%. The sample was determined through combination sampling to ensure the data collected represented all districts in Bukittinggi. Data were gathered through the distribution of questionnaires and analyzed using multiple linear regression analysis techniques. The results of the study indicate that knowledge has a negative but not significant effect on the intention of the community to transact with Islamic banks. Meanwhile, the variables of psychological factors, technology, and Minangkabau culture have a significant positive influence on the Minangkabau community's intention to transact with Islamic banks. Penelitian ini dilakukan untuk menganalisis seberapa besar pengaruh pengetahuan, psikologis, teknologi dan budaya terhadap preferensi masyarakat Minangkabau untuk bertransaksi di bank syariah. Bentuk penelitian ini adalah kuantitatif korelasional. Populasi dalam penelitian ini adalah masyarakat kota Bukittinggi yang beretnis Minangkabau dengan kisaran usia dari 15-34 tahun dengan jumlah populasi 48.106 orang. Dalam penelitian ini diambil jumlah sampel sebanyak 397 responden masyarakat Minangkabau yang ditentukan dengan menggunakan rumus slovin dengan nilai kritis 5%. Selanjutnya penentuan pengambilan sampel dilakukan secara combination sampling agar data yang diperoleh menyebar mewakili secara area sampling kesetiap kecamatan yang ada di Bukittinggi. Data dikumpulkan melalui metode penyebaran angket kuisioner yang kemudian dianalisis dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukan bahwa pengetahuan berpengaruh negatif namun tidak signifikan terhadap intensi masyarakat untuk bertransaksi di bank syariah. Sedangkan variabel Psikologis, Teknologi dan Budaya Minangkabau mempunyai pengaruh yang positif signifikan terhadap intensi masyarakat Minangkabau untuk bertransaksi di bank syariah.  
The Role of DSN-MUI Fatwa No.153/DSN-MUI/VI/2022 in Realizing Consumer Protection in The Islamic Banking Sector Anas, Irham; Alfarouq , A.R. Zulfikar; Nasution, Atiqoh
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i2.8697

Abstract

Murabahah financing, a sale-based model, is one of the key instruments in Islamic banking but faces challenges in Indonesia. One major issue is early repayment, where customers struggle to secure fair discounts, causing dissatisfaction and debates. To address this, the National Sharia Council of the Indonesian Ulama Council (DSN-MUI) issued Fatwa No. 153/DSN-MUI/VI/2022, mandating Islamic banks to provide early repayment discounts as a compulsory provision rather than a discretionary policy. This study aims to analyze the implications of the fatwa on Murabahah financing and identify strategies for its implementation in Islamic banking. A qualitative research method was employed, involving content analysis of the fatwa, Islamic banking regulations, and expert interviews. The results reveal that the fatwa provides legal clarity, ensuring discounts are obligatory, thereby addressing customers’ concerns and fostering fairness. Additionally, the study highlights key strategies, such as integrating discount calculation mechanisms in financing agreements, revising operational guidelines, applying historical cost criteria for determining ta’widh fees and adjustment of the calculation formula of PU-PMSJT in the financing product guidelines for Murabahah in Islamic banking. These measures promote mutual benefits for customers and banks, enhancing trust and sustainability in the Islamic finance ecosystem.   Pembiayaan Murabahah, sebagai model berbasis jual beli, merupakan salah satu instrumen utama dalam perbankan syariah, namun menghadapi tantangan di Indonesia. Salah satu masalah utama adalah pelunasan dipercepat, di mana nasabah kesulitan mendapatkan potongan pelunasan yang adil, sehingga menimbulkan ketidakpuasan dan perdebatan. Untuk mengatasi masalah ini, Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) mengeluarkan Fatwa No. 153/DSN-MUI/VI/2022 yang mewajibkan bank syariah memberikan potongan pelunasan dipercepat sebagai ketentuan wajib, bukan kebijakan diskresi. Penelitian ini bertujuan untuk menganalisis implikasi fatwa tersebut terhadap pembiayaan Murabahah dan mengidentifikasi strategi penerapannya dalam perbankan syariah. Metode penelitian kualitatif digunakan, meliputi analisis konten terhadap dokumen fatwa, regulasi perbankan syariah, dan wawancara dengan para ahli. Hasil penelitian menunjukkan bahwa fatwa ini memberikan kejelasan hukum, memastikan potongan pelunasan menjadi kewajiban, sehingga menjawab kekhawatiran nasabah dan meningkatkan keadilan. Selain itu, penelitian ini menyoroti strategi utama seperti mengintegrasikan mekanisme perhitungan potongan pelunasan dalam perjanjian pembiayaan, merevisi pedoman operasional, menerapkan kriteria biaya historis untuk menentukan ta’widh atas pelunasan dipercepat dan penyesuaian formula perhitunganPU-PMSJT pada buku pedoman produk pembiayaan murabahah perbankan syariah. Langkah-langkah ini mendorong manfaat bersama bagi nasabah dan bank, sekaligus memperkuat kepercayaan dan keberlanjutan dalam ekosistem keuangan syariah.
Extended Factors for Theory of Planned Behavior on Organic Food Consumption: A Review Primaroni, Oky; Septirosya, Tiara
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i2.8955

Abstract

Damage to land caused by conventional farming, as a result of the use of synthetic fertilizers and pesticides, threatens future food availability. Organic farming is considered one of the efforts to implement sustainable agriculture. Consumer preferences need to be directed towards consuming organic agricultural products, but there are still many other factors influencing this behavior. Numerous studies have been conducted to assess consumer behavior. Some of these studies use the Theory of Planned Behavior (TPB) model to determine whether or not a specific behavior is performed. The Theory of Planned Behavior (TPB) model still needs to be integrated with other factors that also influence the adoption of a particular behavior. This study aims to propose an alternative model based on the Theory of Planned Behavior (TPB) to understand consumer behavioral intentions regarding the consumption of organic food. A descriptive method with a systematic review approach was used in this study based on a review of articles related to consumer behavior in the organic food domain. An alternative model of the Theory of Planned Behavior (TPB), with several additional influencing factors such as Religiosity, Health Consciousness, Environmental Consciousness, Price Barrier, Trust, Availability, and Knowledge, is provided as input for researchers, practitioners, and policy makers.
The Role of Islamic Values in Married Women's Employment Decisions in Deli Serdang Khairina Tambunan; Nuri Aslami; Taqiya Zahrowaini; Susana Paixão-Barradas
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i2.8966

Abstract

This study analyzes the factors influencing employment decisions among married women in Deli Serdang from an Islamic perspective. These decisions are shaped by social, economic, cultural, and religious factors, with Islamic ethics and Sharia serving as key considerations for women's roles, especially in economic activities outside the home. Using a quantitative approach with questionnaires and literature review, the study found that employment opportunities significantly affect work decisions, followed by age and family size. While income and education have no significant individual impact, all variables collectively contribute 62.7% to these decisions. Influential factors include family economic needs, social participation, family support, and understanding of women's roles in Islam. Islam permits women to work within Sharia guidelines, ensuring dignity and fulfilling family obligations. This research highlights the balance between women's roles in family and society in line with Islamic teachings.
The Effectiveness of Sharia Audit in Islamic Financial Institution Ayu, Sandra Ayu; Maisya Pratiwi; Aryuna, Wemi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i2.8977

Abstract

Sharia audit in Islamic financial institutions plays an important role in ensuring that operations, products, and services offered are in accordance with sharia principles to maintain the integrity, transparency, and accountability of the institution. However, sharia auditors face various challenges in conducting sharia audits, such as technical issues, lack of management support, and the absence of comprehensive sharia auditing standards.  This qualitative research aims to describe the effectiveness of sharia audit implementation by analyzing the audit framework and audit work papers at Bank Nagari Syariah Business Unit through a phenomenological approach, with data collected through in-depth interviews with bank leaders. The results showed that the implemented sharia audit framework includes the structure of the sharia supervision organization, the scope of the audit, to reporting and follow-up. Sharia audits are proven to increase customer confidence as they provide assurance that the bank's products and services have undergone strict supervision in accordance with sharia principles. Ongoing monitoring from OJK and regular audits by external auditors help maintain audit quality and effectiveness, creating a robust compliance system that contributes to the stability, accountability and reputation of banks in the Islamic finance industry. Audit syariah pada lembaga keuangan syariah berperan penting dalam memastikan operasional, produk, dan layanan yang ditawarkan sesuai dengan prinsip-prinsip syariah untuk menjaga integritas, transparansi, dan akuntabilitas lembaga. Namun, auditor syariah menghadapi bermacam tantangan dalam pelaksanaan audit syariah, seperti permasalahan teknis, kurangnya dukungan manajemen, dan belum adanya standar audit syariah yang komprehensif. Penelitian kualitatif ini bertujuan mendeskripsikan efektivitas pelaksanaan audit syariah dengan menganalisis kerangka kerja audit dan kertas kerja audit di Bank Nagari Unit Usaha Syariah melalui pendekatan fenomenologis, dengan data yang dikumpulkan melalui wawancara mendalam kepada pimpinan bank. Hasil penelitian menunjukkan bahwa kerangka kerja audit syariah yang diterapkan mencakup struktur organisasi pengawasan syariah, ruang lingkup audit, hingga pelaporan dan tindak lanjut. Audit syariah terbukti meningkatkan kepercayaan nasabah karena memberikan jaminan bahwa produk dan layanan bank telah melalui pengawasan ketat sesuai prinsip syariah. Pemantauan berkelanjutan dari OJK dan audit rutin oleh auditor eksternal turut menjaga kualitas dan efektivitas audit, menciptakan sistem kepatuhan kokoh yang berkontribusi pada stabilitas, akuntabilitas, dan reputasi bank dalam industri keuangan syariah.

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