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ITQAN: Journal of Islamic Economics, Management, and Finance
Published by Yayasan Mitra Peduli Indonesia
ISSN : -     EISSN : 28100700     DOI : 10.57053
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ITQAN: Journal of Islamic Economics, Management, and Finance (E-ISSN: 2810-0700) is a scientific journal which focuses on the field of business. The scope of the journal is in the fields of Economics, Management, and Islamic Finance with sub-themes including Business Management, ZISWAF Management, Islamic Social Finance, Sharia Accounting, and related.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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Implementation of Financial Accounting Standards Statement Number 24 in Companies Conducting Initial Public Offerings in Indonesia Nurunnisa, Lativa; Putra, Wiandy Pratama; Nuryati, Neni; Rosini, Iin
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 4 No. 2 (2025): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v4i2.122

Abstract

This study aims to analyze the implementation of the Financial Accounting Standards Statement (PSAK) Number 24 regarding the disclosure of post-employment benefits in companies conducting an Initial Public Offering (IPO) on the Indonesia Stock Exchange (BEI) in March 2025. The research method employed is content analysis of the financial statements of Initial Public Offering companies, with a particular focus on the Income Statement and Notes to the Financial Statements. The study sample consists of five companies that have either completed or are in the process of an Initial Public Offering, namely PT Sinar Terang Mandiri Tbk, PT Jantra Grupo Indonesia Tbk, PT Yupi Indo Jelly Gum Tbk, PT Medela Potentia Tbk, and PT Fore Kopi Indonesia Tbk. The findings indicate that these companies have generally implemented Financial Accounting Standards Statement Number 24 properly by engaging independent actuaries to calculate post-employment benefit obligations and providing adequate disclosure in their initial public offering statements.
Corporate Social Responsibility Collection and Distribution Strategy at the National Board of Zakat, Republic of Indonesia Ardianto, Reno
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.124

Abstract

This study aims to analyze the Corporate Social Responsibility (CSR) fundraising and distribution strategies implemented by the Indonesian National Zakat Agency (BAZNAS) and to explore collaborative practices between CSR and Zakat in supporting community empowerment. Using a descriptive qualitative approach based on literature, this study utilizes primary data in the form of official BAZNAS documents and secondary data from relevant literature published over the past five years. The study results indicate that BAZNAS has integrated a modern fundraising approach, strengthened institutional relationships with companies, and a tiered monitoring system to maintain transparency in CSR collection. On the distribution side, the distribution and utilization patterns of CSR funds are designed to address the needs of Mustahiq outside the scope of Ashnaf Zakat, while simultaneously supporting sustainable programs based on the SDGs. Although BAZNAS's CSR contribution is still relatively small compared to the national potential, the positive growth trend each year opens up opportunities for broader synergy between corporate CSR and Zakat management. This study recommends strengthening CSR and Zakat literacy among companies, innovating program designs based on Mustahiq needs, and optimizing digitalization to improve accountability. These findings are expected to serve as a practical reference for BAZNAS and companies in optimizing the role of CSR to support sustainable development in Indonesia.
Implementation of Green Entrepreneurship Orientation and Green Innovation to Achieve Business Performance Septiani, Mesti; Nugroho, Arif; Army, Widya Lelisa
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.128

Abstract

Green entrepreneurship, which emphasizes environmental and social sustainability, is growing in various countries, including developing countries. According to the Global Entrepreneurship Monitor (GEM, 2020), approximately 25% of new businesses in developing countries are oriented towards green innovation. This reflects the growing awareness of business actors regarding the importance of sustainability in business models. Despite this positive trend, the integration of green entrepreneurship into business practices still faces various challenges. This study aims to examine the effect of Green Entrepreneurship Orientation and Green Innovation on Business Performance. This study uses a quantitative method with a descriptive and analytical design. This design was chosen to describe the actual conditions of green entrepreneurship implementation, the level of green innovation, and its impact on business performance. This approach allows for analysis of relationships between variables through systematic data collection and statistical testing of formulated hypotheses. The results of this study indicate that the implementation of green entrepreneurship orientation and green innovation has a positive and significant impact on the business performance of MSMEs in Karawang Regency. These findings provide the basis for formulating policies that encourage the development of environmentally based entrepreneurship while supporting the achievement of sustainable development goals (SDGs) at the local level. This finding also provides important implications from the perspective of Islamic economics, particularly in realizing the maqashid of sharia through sustainable business practices.
The Impact of Compensation and Career Development on Employee Performance at PT. XYZ Solehah, Kurnia; Kristanto, Yudi; Setiawati
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.131

Abstract

This research is motivated by the emergence of problems related to compensation and career development disparities among permanent employees, contract employees, and outsourced employees. The purpose of this study is to determine the effect of compensation and career development on employee performance. This study uses a quantitative method with a stratified random sampling technique conducted at PT. XYZ conducted a study with a sample of 165 people, utilizing a data collection technique involving a questionnaire. Data analysis techniques using SPSS include instrument testing (validity and reliability tests), analyst prerequisite tests (normality and homogeneity tests), and statistical hypothesis testing (product-moment correlation tests and linear regression tests). Based on the results of the t-statistical test, there is a partial effect of compensation (X1) on employee performance (Y), as marked by the calculated t-value of 13.787, which exceeds the t-table value of 1.970. Additionally, there is a partial effect of career development (X2) on performance (Y), as indicated by the calculated t-value of 17.642, which exceeds the t-table value of 1.970. The sig. Value. F Change of 0.000 < 0.05 concludes that the compensation variables (X1) and career development (X2) simultaneously have a significant relationship with employee performance (Y).
The Influence of Job Demand on the Performance of Generation Z Employees at PT XYZ Indonesia Putri, Nur Rizkia; Fauzobihi; Ilham, Wanda
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.132

Abstract

In the competitive manufacturing industry, companies must manage human resources optimally to achieve performance targets. This study aims to analyze the effect of job demand on the performance of Generation Z employees. The study population was 210 employees, with a sample size of 140 people determined using the Slovin formula with a 5% error rate. The study employed a quantitative approach using a questionnaire. The collected data were analyzed with SPSS version 25, incorporating validity and reliability tests, descriptive analysis, and simple linear regression. The results showed that job demand had a significant effect on performance. The coefficient of determination (r²) value of 0.183 indicates that 18.3% of performance variation is influenced by job demand. In comparison, the remaining 81.7% is influenced by other factors such as job resources, leadership, and work motivation. Thus, the greater the work demands perceived by employees, the greater their drive to show optimal performance, as long as the workload remains within reasonable limits. This finding should be considered by companies when designing an optimal workload, which can encourage performance without sacrificing the psychological or physical well-being of Generation Z employees.
Nonverbal Communication in the Minangkabau Marosok Tradition: An Analysis of Symbols and Ethical Values from an Islamic Economic Perspective Putri, Siska; Fahlefi, Rizal; Hidayati, Azifah; Lutfi, Ahmad
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.144

Abstract

This study aims to explore the meaning of nonverbal communication in the Minangkabau marosok tradition and examine how Islamic economic values are embodied within it. Marosok is a traditional livestock trading practice conducted discreetly through hand symbols hidden beneath a sarong, functioning as a silent transactional language. The research employs a phenomenological qualitative approach with ethnographic nuances, utilising field observation, in-depth interviews, and documentation in the livestock markets of Cubadak, Sungai Sariak, and Payakumbuh. The findings reveal that the hand symbols and sarong serve not only as tools of economic communication but also as representations of the moral and spiritual values of Minangkabau society. Each transaction is guided by the principles of honesty (ṣidq), trustworthiness (amānah), and mutual consent (tarāḍin) that shape social relationships among market actors. This tradition reflects the practical implementation of Islamic economic values such as ‘adl (justice), ta‘āwun (mutual support), and hifz al-māl (protection of wealth) within a local cultural context rooted in the philosophy adat basandi syarak, syarak basandi Kitabullah. The findings affirm that marosok represents a community-based, trust-driven economic model capable of maintaining efficiency, fairness, and ethical integrity without reliance on formal systems. Thus, the marosok tradition offers valuable insights for strengthening contemporary Islamic economic practices grounded in local wisdom.
Leadership Styles in Improving Employee Work Motivation in Islamic Banks in Indonesia a Systematic Literature Review Khodijah, Asma
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.82

Abstract

Leadership style plays a crucial role in shaping employee work motivation, including in the Islamic banking sector. This study aims to identify and analyze leadership styles and their implications for employee work motivation. This study employed a qualitative method with a systematic literature review approach. This study employed a systematic literature review to examine previous studies on leadership and work motivation in the Islamic banking context. This study found that transformational and participatory leadership styles tend to have a more positive impact on employee work motivation than autocratic or laissez-faire leadership styles. Then, transformational leadership styles encourage employee commitment to the organization's vision and improve performance through inspiration and empowerment. Meanwhile, participatory styles involve employees in decision-making, enhancing a sense of belonging and intrinsic motivation. These research findings should concern managers in Islamic banks and prompt them to adopt a leadership approach that supports employee productivity, satisfaction, and well-being. They also emphasize the importance of adapting leadership styles to organizational characteristics and employee needs to create a more effective, conducive work environment.
From Tradition to Transformation: The Shift of the Mato System in Padang Restaurants from an Islamic Economic Perspective Jannah, Miftahul; Fahlefi, Rizal; Lutfi, Ahmad
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.145

Abstract

This study examines the transformation of the traditional mato revenue-sharing system in Padang restaurants into a fixed-wage model within the framework of Islamic economics. Employing a qualitative intrinsic case study design, the research was conducted at a Padang restaurant in West Sumatra that has implemented a wage-based system since its establishment in 2011, despite the owner’s cultural familiarity with mato as a Minangkabau heritage practice. Data were collected through in-depth interviews with the business owner and were analysed thematically using the Miles and Huberman method. The findings indicate that abandoning the mato system does not reflect a rejection of Islamic economic principles, but rather an adaptation to microeconomic dynamics, income instability, and operational efficiency. Islamic ethical values such as ‘adl (justice), amānah (responsibility), riḍā (mutual consent), and ta‘āwun (cooperation) continue to shape wage management and employer–employee relationships. The shift from kinship-based labour to a formal professional structure has generated notable sociocultural implications. Familial values that traditionally functioned as moral safeguards have been reconstructed through transparent administration and structured supervision, without diminishing the spirit of ukhuwah and the ethical foundations of Islamic law. The study concludes that the implementation of Islamic economics should not be judged solely by the structural format of labor systems, but by the internalization of Islamic moral values in business practices. In this regard, Padang Restaurant X represents a model of “Islamic moral economy” rooted in Minangkabau local wisdom.
Human Resource Development to Improve Competitive Advantage in the Digital Era Urdha, Farand Qolbi; Ramadhan, Farel; Al Ghani, Adli; Wibawa, Dian Prihardini
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.147

Abstract

The purpose of this study is to analyze human resource development strategies to enhance organizational competitive advantage in the digital era. This study uses a qualitative method with a literature review approach. The analysis then focuses on HR development strategies. The results of this study indicate that the combination of competency-based training strategies, structured recruitment, leadership development, and the implementation of digital technology in HR management is a determining factor in creating organizational competitive advantage. This study has presented a holistic framework that integrates traditional HR development strategies with digital transformation. The results of this study guide management practitioners and policymakers in formulating adaptive and sustainable HR development strategies by integrating digital technology in every aspect of HR management.
Volatility Drivers in Islamic Stock Markets: The Case of IDX30 Index Firms in Indonesia Satya, Anggas Arden Arya; Muhammad, Mahatir
ITQAN: Journal of Islamic Economics, Management, and Finance Vol. 5 No. 1 (2026): ITQAN: Journal of Islamic Economics, Management, and Finance
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/itqan.v5i1.151

Abstract

Stock price volatility is a crucial phenomenon in the capital market as it reflects the degree of price instability that directly affects investment decisions. This study aims to analyze the effect of firm size, profitability, leverage, and free float ratio on stock price volatility.  A quantitative approach is employed using panel data regression analysis in EViews 12. The research sample consists of 12 companies selected purposively from the companies listed in the IDX30 index on the Indonesia Stock Exchange during the 2020–2024 period. The results show that, to some extent, firm size and profitability significantly affect stock price volatility. Then, leverage and free float ratio do not have a significant effect. However, simultaneously, all four independent variables significantly influence stock price volatility. These findings provide empirical contributions to investors and capital market participants by identifying key fundamental factors that influence stock price fluctuations.

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