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Program Studi Ekonomi Syariah - Universitas Islam Negeri Imam Bonjol Padang, Sungai Bangek, Balai Gadang, Kec. Koto Tangah, Padang, Sumatera Barat.
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Maqdis: Jurnal Kajian Ekonomi Islam
Published by Universitas Islam Negeri Imam Bonjol Padang
ISSN : 25285645     EISSN : 25285661     DOI : http://dx.doi.org/10.15548/maqdis
Core Subject : Economy,
Economics, Econometrics & Finance
The journal is published twice a year in June and December. Contains scientific aticles in the form of research, analysis study, theoretical study and review of studies in the field of Islamic economics. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students and observers of Islamic economic studies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 149 Documents
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PERAN DIGITAL HUMAN RESOURCE MANAGEMENT DALAM PENINGKATAN KINERJA KEUANGAN PERUSAHAAN SYARIAH DI INDONESIA MUHARRAMAINIL FAJRI BUSTI; DEFRIKO GUSMA PUTRA
Maqdis: Jurnal Kajian Ekonomi Islam Vol 10, No 2 (2025): Juli - Desember 2025
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v10i2.2435

Abstract

Penelitian ini bertujuan untuk menganalisis peran Digital Human Resource Management (DHRM) dalam meningkatkan kinerja keuangan perusahaan syariah di indonesia melalui perspektif Dynamic Capability Theory. Penelitian menggunakan metode deskriptif kualitatif dengan analisis SWOT. Hasil analisis menunjukkan bahwa DHRM berkontribusi terhadap peningkatan kinerja keuangan perusahaan syariah melalui efisiensi operasional, pengurangan biaya administrasi, peningkatan produktivitas karyawan, optimalisasi pengelolaan talenta, dan pengambilan keputusan berbasis data. Analisis SWOT mengidentifikasi bahwa kekuatan utama DHRM terletak pada otomatisasi proses SDM dan pemanfaatan people analytics, sedangkan kelemahannya meliputi kebutuhan investasi teknologi yang relatif tinggi dan kesenjangan kompetensi digital yang susuai dengan prinsip syariah. Peluang implementasi DHRM semakin terbuka melalui perkembangan artificial intelligence, big data analytics, dan sistem kerja fleksibel, sementara ancaman utama berasal dari risiko keamanan data, serangan siber, dan percepatan perubahan teknologi. Penelitian ini memperkuat Dynamic Capability Theory dengan menunjukkan bahwa DHRM merupakan kapabilitas strategis yang mampu menciptakan keunggulan kompetitif dan meningkatkan kinerja keuangan perusahaan syariah secara berkelanjutan. Temuan penelitian memberikan implikasi bagi organisasi untuk mengintegrasikan DHRM sebagai bagian dari strategi bisnis dalam menghadapi dinamika ekonomi digital.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN JII YENI KHOLILAH; WELHENDRA WELHENDRA; SALMAN WAJDI
Maqdis: Jurnal Kajian Ekonomi Islam Vol 10, No 2 (2025): Juli - Desember 2025
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v10i2.2450

Abstract

This study aimed to analyze the effect of profitability, liquidity, and firm size on Islamic Social Reporting (ISR) disclosure in companies listed on the Jakarta Islamic Index (JII) during the 2021–2024 period. This research employed a quantitative approach using panel data. The sample was selected through purposive sampling, resulting in 26 companies. The data were analyzed using panel data regression with the assistance of EViews 12. The results of the partial tests indicated that profitability and liquidity had positive but insignificant effects on ISR disclosure, while firm size had a positive and significant effect. Simultaneously, profitability, liquidity, and firm size had a significant effect on Islamic Social Reporting disclosure
PENGARUH BEBAN KERJA, LINGKUNGAN KERJA TERHADAP PERILAKU CYBERLOAFING ANGGOTA POLRI SUMBAR DENGAN STRES KERJA SEBAGAI VARIABEL INTERVENING MAHADION JULIZA; HERYANTO HERYANTO
Maqdis: Jurnal Kajian Ekonomi Islam Vol 9, No 2 (2024): Juli - Desember 2024
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v9i2.2181

Abstract

Analyze the effects of workload and work environment on work stress and their impact on cyberloafing behavior among members of the Traffic Directorate of the West Sumatra Regional Police. The study employed a quantitative approach using a survey method, with data collected through questionnaires distributed to 51 officers. Data analysis was conducted using path analysis to examine both direct and indirect effects between variables. The results indicate that workload has a positive and significant effect on work stress. In contrast, the work environment has a negative and significant effect on work stress, suggesting that a supportive work environment can reduce stress. Work stress also has a positive and significant effect on cyberloafing behavior, indicating that officers experiencing higher stress are more likely to engage in cyberloafing. Additionally, workload has a direct positive effect on cyberloafing, whereas the work environment exerts a direct negative effect on this behavior. The findings also identify work stress as a significant mediating variable, bridging the relationship between workload and cyberloafing as well as between work environment and cyberloafing.  The first limitation of this study is that it only collected data from the West Sumatra Regional Police Traffic Directorate (Ditlantas Polri). Future research could survey Polri Traffic Directorates throughout Indonesia. Second, the findings of this study cannot be generalized to all Polri Traffic Directorates. Second, the findings of this study cannot be generalized to all Indonesian National Police Traffic Directorates. This study provides practical contribution for institutional management in designing strategies to control work stress and maladaptive behavior, while also serving as a foundation for developing organizational policies aimed at enhancing overall effectiveness and performance.
ISLAMISASI ILMU EKONOMI DENGAN MODEL SAINTIFIKASI PERSPEKTIF KUNTOWIJOYO MARZUKI MARZUKI; HELMI SYAIFUDDIN
Maqdis: Jurnal Kajian Ekonomi Islam Vol 9, No 2 (2024): Juli - Desember 2024
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v9i2.1665

Abstract

STRATEGY FOR WAQF PRODUCTIVITY THROUGH ALFAMART SYSTEM AT AR-RAHMAN MART Setiawan Bin Lahuri; Dwi Karunia Arti; Andini Rachmawati; Fadhilla Sukur Indra
Maqdis: Jurnal Kajian Ekonomi Islam Vol 9, No 2 (2024): Juli - Desember 2024
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v9i2.1666

Abstract

The research aims to find out the strategy for increasing waqf assets at Ar-Rahman Mart. This study is qualitative research using field research methods. Data collection by interviews, observation, and documentation. The results indicate that Ar-Rahman Mart is an effort to produce waqf assets for prospering the mosque through profit motivation. Ar-Rahman Mart is a collaboration between CV Ar-Rahman and Alfamart which is based on a five-year franchise partnership. The profit sharing from this collaboration is 90% for CV Ar-Rahman and 10% for Alfamart, but this profit will be shared after all Ar-Rahman Mart operational costs have been paid. In addition, both parties have the same goal in this collaboration, namely to improve the welfare of the people. Sidee it, Alfamart has a strategy for increasing consumer spending in interest by a system, namely the product promotion strategy and the product communication strategy.
Potensi Wakaf Tunai Untuk Pendidikan Di Indonesia ABU YAZID ALBASTOMI; INDAH YULIANA
Maqdis: Jurnal Kajian Ekonomi Islam Vol 9, No 2 (2024): Juli - Desember 2024
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v9i2.1667

Abstract

TO INVEST IN THE HEREAFTER: PHENOMENOLOGICAL INSIGHTS INTO THE CONCEPT OF WEALTH IN INDONESIAN SEDEKAH PRACTICES Wasyith Wasyith
Maqdis: Jurnal Kajian Ekonomi Islam Vol 9, No 2 (2024): Juli - Desember 2024
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v9i2.1303

Abstract

A growing social phenomenon has emerged in Indonesian society, strongly linked to philanthropy, particularly sedekah (charitable giving). As the discourse on embedding Islamic economic values grows, grassroots philanthropic practices are becoming increasingly important. However, limited research explores the experiences of activists involved in these movements. This study aims to understand how philanthropic practitioners perceive wealth. Three informants from Yogyakarta, Indonesia, were interviewed using semi-structured interviews, and the data were analyzed with Interpretative Phenomenological Analysis (IPA). Six key themes emerged: (1) life reflections, (2) enthusiasm for learning, (3) alms as provisions, wealth as an intermediary, (4) sufficiency and tranquility, (5) increasing consciousness, and (6) diversity of activities. The findings show that these practices can be analyzed through Bourdieu’s theory of practice, which emphasizes the interaction between internal agency and external structures. Their philanthropic actions reflect their habitus as Homo Islamicus and are shaped by various forms of capital, including intellectual and cultural capital grounded in Islamic epistemologies like tauhid (Islamic monotheism), tasawuf (Sufism), and fiqh (Islamic jurisprudence). Their charitable activities operate in an arena that embraces diverse sedekah initiatives, embodying a universal spirit that transcends faith and personal preferences.
KINERJA KEUANGAN ORGANISASI PENGELOLA ZAKAT DI INDONESIA FITRI DAMAYANTI; RINI RINI; ADE ANANTO TERMINANTO
Maqdis: Jurnal Kajian Ekonomi Islam Vol 9, No 2 (2024): Juli - Desember 2024
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v9i2.1664

Abstract

PROCUREMENT RISK MANAGEMENT AT UIN IMAM BONJOL PADANG Ardi Ardi
Maqdis: Jurnal Kajian Ekonomi Islam Vol 10, No 2 (2025): Juli - Desember 2025
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v10i2.2726

Abstract

Public procurement is a strategic university-governance function that directly affects service delivery and the use of institutional resources. This study examined procurement risks, current risk-management practices, and their contribution to effectiveness and efficiency at Universitas Islam Negeri Imam Bonjol Padang. A descriptive qualitative case-study design was used. Data were obtained through in-depth interviews with seven purposively selected key informants representing budget authority, commitment-making, payment authorization, supplier selection, suppliers, procurement management, and financial management. The data were condensed, displayed, compared across sources, and verified through source and method triangulation. The findings showed that strategic, technical, administrative, procedural, operational, coordination, and financial risks occurred across the procurement cycle. Although each actor applied role-specific controls, risk management remained fragmented, experience-based, and unsupported by an institution-wide risk register. Integrated risk documentation, clearer ownership, stronger cross-unit coordination, and continuous monitoring are therefore required to improve procurement timeliness, goal attainment, and resource efficiency.

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