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INDONESIA
Indonesian Journal of Islamic Economics and Finance
Published by Institut Agama Islam Sunan Giri Ponorogo
ISSN : -     EISSN : 28081102     DOI : https://doi.org/10.37680/ijief
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Indonesian Journal of Islamic Economics and Finance E-ISSN (28081102) is a journal wich is biannually issued and publishes new editions in June and December. The journal publisher is Institut Agama Islam Sunan Giri (INSURI) Ponorogo and managed by Departement of Islamic Economics INSURI. The publication of this journal is tightly-peer with a double bind reviewed process using Open Journal System (OJS) for the magazine. The journal can be accessed openly on the website.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "vol. 6 no. 2 (2026)" : 10 Documents clear
The Influence of Future Package Financing (PMD) and Facilitator Assistance on Women's Empowerment in Developing Family Economy: A Sharia Microfinance Perspective (Case Study on BTPN Syariah Customers in Medan Labuhan) Yeni Yolanda; Imsar Imsar; Tuti Anggraini
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10223

Abstract

This research aims to analyze the influence of the Future Package Financing (PMD) program and the role of facilitator assistance on women's empowerment in developing family economics among BTPN Syariah customers in the Medan Labuhan area. The research method used is a quantitative approach with an associative design, involving 97 respondents selected through purposive sampling techniques and analyzed using multiple linear regression via SPSS software. The research results show that PMD Financing and Facilitator Assistance, both partially and simultaneously, have a positive and significant effect on women's empowerment, with regression coefficients of β1 = 0.315 (t = 4.125, p < 0.05) for PMD Financing and β2 = 0.339 (t = 4.428, p < 0.05) for Facilitator Assistance, indicating that Facilitator Assistance has a relatively stronger influence compared to the financing variable. The combination of these two variables is able to explain 65.4% of the changes in the level of family economic empowerment (R2 = 0.654). In conclusion, access to capital supported by capacity building through intensive assistance is the main key in realizing the economic independence of female customers. It is recommended that BTPN Syariah enhance the frequency and quality of financial management training modules during Sentra group meetings and consider incentive-based financing schemes for customers with good repayment records to maximize the impact of the empowerment program. Future research is expected to incorporate external macro factors and broader geographic coverage to strengthen generalizability.
Consequences of New IFRS 16 on Firm's Managerial Decision Making and Firm's Value: A Mixed-Methods Study of Indonesia's Transportation and Logistics Sector Indra Pratama; Ersa Tri Wahyuni; Thaddeus Ezekiel Krisnadi
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10233

Abstract

Combining panel-data regression with an embedded qualitative case study, this study examines how the mandatory adoption of IFRS 16/PSAK 116 Leases affects financial ratios, lease liabilities, firm value, and managerial decision-making among Indonesian transport-logistics firms. The quantitative strand analyzes a four-year panel (2018–2021, 88 firm-year observations) drawn from 22 IDXTRANS-listed issuers, while the qualitative strand draws on semi-structured interviews and internal documentation at PT XYZ, a Japanese-invested forwarding company. Wilcoxon Signed-Rank tests show no statistically significant pre- to post-adoption change in the Current Ratio, Debt-to-Equity Ratio, Debt-to-Asset Ratio, ROA, or ROE (all p > 0.05). Panel regression confirms that IFRS 16 adoption significantly increases recognized lease liabilities (β = 0.9769; p < 0.001) and is associated with a modest but significant rise in Tobin's Q (β = 0.2128; p = 0.0011), suggesting investors reward the transparency gain rather than penalizing the higher recognized debt. The PT XYZ case study explains this apparent stability: management responded to the balance-sheet impact with a Rp 35 billion warehouse purchase (substituting ownership for leasing), tightened internal controls after a Rp 2.56 billion double-counting misstatement, and restructured accounting duties — actions consistent with both agency and stewardship motives. Integrating the two strands indicates that the sector-wide “zero effect” on financial ratios is not passive: it is the aggregate outcome of active, firm-level strategic adjustment. The study extends signaling-theory and agency/stewardship-theory explanations of accounting-standard adoption to an emerging-market, lease-intensive industry and offers practical guidance for management, auditors, and DSAK IAI on lease-transition governance.
Analysis of the influence of branding, Product Quality and Live Streaming on Purcasing Decision for Skin1004 on Shopee Anneke Ria Choirunnisa; Satrio Sudarso; Lilik Indayani
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.9967

Abstract

This study aims to determine the influence of branding, product quality, and live streaming on purchasing decisions for Skin1004 toner products on Shopee. This study is a quantitative study with a survey method using a purposive sampling technique. The sample collected was 100 respondents who had purchased Skin1004 toner products through the Shopee platform. This study used multiple linear regression data analysis techniques with the help of the SPSS version 26 program. The results showed that branding, product quality, and live streaming had a positive and significant influence both partially and simultaneously on purchasing decisions for Skin1004 toner products on Shopee. This indicates that the better the branding, product quality, and live streaming carried out, the consumer's purchasing decisions for Skin1004 toner products on Shopee will also increase. The variables of branding, product quality, and live streaming together were able to explain 72.3% of the variation in purchasing decisions, with the branding variable having the largest regression coefficient (Beta) making it the most dominant factor influencing purchasing decisions.
Analysis of Brand Quality, Price Discounts, and Consumer Reviews on Kahf Product Purchase Decisions on Shopee E-Commerce in Sidoarjo City Mizar Khan Al Arfa Mahdasyevi; Lilik Indayani; Satrio Sudarso
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10096

Abstract

This study aims to analyze the influence of brand quality, price discounts, and consumer reviews on purchasing decisions for Kahf products on the Shopee platform in Sidoarjo City. The study used a quantitative approach with a survey method of 100 respondents who are consumers of Kahf products on Shopee. The sampling technique used purposive sampling, while data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with the help of the SmartPLS 3.0 application. The results showed that brand quality, price discounts, and consumer reviews had a positive and significant effect on purchasing decisions. Consumer reviews were the variable that had the most dominant influence on purchasing decisions, followed by brand quality, while price discounts had the lowest influence. These findings indicate that consumers consider the experience and assessments of other users more than price factors in determining purchasing decisions for Kahf products on Shopee. Therefore, companies are advised to continue to improve brand quality and encourage consumers to provide positive reviews to improve purchasing decisions
Analyzing the Impact of Fintech and Banking Services on Shopee Usage: An Application of the Technology Acceptance Model (TAM) Adelia Safitri; Nuri Aslami; Juliana Nasution
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10465

Abstract

The development of digital technology has driven the transformation of payment systems and financial transactions, particularly through digital banking and financial technology (fintech) facilities, resulting in increased e-commerce usage. Drawing upon the Techonology Acceptance Model (TAM) as the theoretical foundation, this study aims to analyze the influence of banking and financial technology (fintech) facilities on Shopee e commerce usage among students of the Faculty of Islamic Economics and Business (FEBI) UIN North Sumatra class of 2022. This study used a quantitative method with a survey approach by distributing questionnaires to 91 respondents selected using a purposive sampling technique. Data were analyzed using multiple linear regression with the help of SPSS software, and validity, reliability, and classical assumption tests were conducted. The findings showed that partially banking and financial technology transaction facilities have a positive and significant influence on Shopee e-commerce usage. Simultaneously, both independent variables also have a significant influence on Shopee e-commerce usage. The coefficient of determination (Adjusted R Square) value of 0.968 indicates that 96.8% of the variation in Shopee e-commerce usage can be explained by banking and financial technology transaction facilities, while the remainder is influenced by other factors outside the study. The key finding reveals that fintech demonstrates a more dominant influence , reflecting higher perceived usefulness and ease of use through seamless platform integration, faster processing, and embedded incentives. The practical implication emphasize the need for banking institutions to enhance mobile banking UX/UI to match e-wallet flexibility, while universities should strengthen Islamic financial literacy programs addressing PayLater usage among students. The theoretical contribution extends the application of TAM in explaining digital payment adoption within Islamic economics contexts.
Coworker Altruism and Workplace Compassion as Predictors of Employee Performance: The Mediating Role of Employee Engagement in A State-Owned Plantation Company Natasya Dwiyanti; Dedi Muhammad Siddiq; Fadiya Dina Hanifa; James Tembo
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.9847

Abstract

This study aims to examine the role of coworker altruism and workplace compassion in enhancing employee performance through employee engagement in a state-owned plantation company. A quantitative approach was employed using stratified random sampling involving 205 employees of a state-owned plantation company in West Java. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that coworker altruism and workplace compassion have positive and significant effects on employee engagement and employee performance. Furthermore, employee engagement serves as a mediating variable that strengthens the relationship between humanistic workplace values and employee performance. The structural model demonstrates substantial explanatory power, indicating that the proposed variables significantly explain variations in employee performance. Given the results, managers should foster prosocial behavior and compassion-based workplace culture as strategic human resource practices to enhance employee engagement and performance. Managers are also advised to develop policies that support a more humanistic and sustainable work environment. This study contributes to the existing literature by integrating coworker altruism and workplace compassion into a mediation model based on employee engagement, particularly within the context of state-owned plantation enterprises, which has received limited attention in prior research.
The Influence of Servant Leadership and Altruistic Leadership on Employee Loyalty with Affective Commitment as a Mediating Variable Felisha Maulida Putri; Dedi Muhammad Siddiq; Fadiya Dina Hanifa; Joy Matwale
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.9848

Abstract

This study aims to analyze the effect of Servant Leadership and Altruistic Leadership on Employee Loyalty with Affective Commitment as a mediating variable. This research employs a quantitative approach using a survey method involving 205 employees with more than one year of tenure, selected through stratified random sampling. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares with SmartPLS 4.0. The results indicate that Servant Leadership and Altruistic Leadership have a positive and significant effect on Employee Loyalty. Both leadership styles also have a positive and significant effect on Affective Commitment. Affective Commitment is proven to have a positive effect on Employee Loyalty and acts as a partial mediator in the relationship between Servant Leadership and Employee Loyalty, as well as between Altruistic Leadership and Employee Loyalty. The R-Square value of 0.642 indicates that the model has moderate to strong explanatory power in explaining variations in Employee Loyalty. Given the results, managers should adopt servant and altruistic leadership approaches to foster employees’ emotional attachment and enhance loyalty. Managers are also advised to develop leadership strategies that emphasize genuine care and service-oriented behavior to sustain long-term employee commitment. This study contributes to the existing literature by integrating Servant Leadership and Altruistic Leadership with Affective Commitment as a mediating variable in explaining Employee Loyalty, providing a more comprehensive understanding of leadership dynamics in organizational behavior.
The Influence of Performance-Based Budgeting on Budget Absorption with Employee Commitment as a Moderating Variable at LPP RRI Kendari Dewi Febriyanti; Intihanah Intihanah; Tuti Dharmawati
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10067

Abstract

This study aims to analyze the effect of performance-based budget planning on budget absorption, with employee commitment as a moderating variable, at the Public Broadcasting Institution of Radio Republik Indonesia (LPP RRI) Kendari. The research problem originates from the persistent deviation between the Fund Disbursement Plan (Page III of the DIPA) and actual budget realization, indicating that planning quality has not yet fully supported timely, well-targeted, and result-oriented budget implementation. The study employs a quantitative approach with a causal design. Primary data were collected through a five-point Likert-scale questionnaire administered to 35 employees directly involved in the planning, implementation, management, and reporting of the budget. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS. The results show that performance-based budget planning has a positive and significant effect on budget absorption, with an original sample coefficient of 0.656, a t-statistic of 5.605, and a p-value of 0.000. Employee commitment also has a positive and significant effect on budget absorption, with a coefficient of 0.370, a t-statistic of 3.452, and a p-value of 0.001. Furthermore, employee commitment is shown to strengthen the effect of performance-based budget planning on budget absorption, with an interaction coefficient of 0.236, a t-statistic of 2.369, and a p-value of 0.018. The structural model explains 71.6% of the variation in budget absorption (R² = 0.716; adjusted R² = 0.688), while the remaining 28.4% is explained by factors outside the model, such as human resource competence, the internal control system, or organizational culture. These findings confirm that optimizing public-sector budget absorption cannot rely solely on the quality of planning documents, but also requires the commitment of employees as the primary implementers of programs and activities.
The Influence of Chatbot Features on the Digital Reputation of Indonesian Sharia Banks Through Electronic Word of Mouth (E-WOM) Alyyatul Nisa Ragil Lesmana; Tri Inda Fadhila Rahma; Nur Ahmadi Bi Rahmani
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10397

Abstract

This study aims to analyze the influence of chatbot features on the digital reputation of Bank Syariah Indonesia through Electronic Word of Mouth (E-WOM). The development of digital services in the banking sector encourages banks to utilize chatbot technology to improve service quality for customers. However, the effectiveness of chatbot features in shaping the digital reputation of banks still requires further investigation. This research employs a quantitative approach using a survey method involving 150 respondents who are users of Bank Syariah Indonesia's digital services, selected through purposive sampling. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the SmartPLS application. The measurement model demonstrated adequate explanatory power, with R² values of 0.373 for E-WOM and 0.432 for digital reputation. The results indicate that chatbot features have a significant and substantial effect on Electronic Word of Mouth (E-WOM) (β = 0.610). Chatbot features also have a significant effect on the digital reputation of Bank Syariah Indonesia (β = 0.516), an effect that is stronger than the effect transmitted indirectly through E-WOM. Electronic Word of Mouth (E-WOM) is proven to have a significant effect on the digital reputation of Bank Syariah Indonesia (β = 0.199). Furthermore, the mediation analysis confirms that Electronic Word of Mouth (E-WOM) partially mediates the relationship between chatbot features and the digital reputation of Bank Syariah Indonesia (indirect effect = 0.122; p = 0.038). These findings suggest that well-developed chatbot features can encourage positive reviews and user experiences in digital media, which ultimately contribute to strengthening the digital reputation of Bank Syariah Indonesia.
Management Practices and Impacts of Religious Tourism Communities in Basariyah Sewulan Madiun Dwi Setya Nugrahini; Maulida Nurhidayati; Amila Amila; Miftahul Ghulam Al Fakhri; Puput Puspita Sari
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.9355

Abstract

The development of religious tourism not only contributes to the preservation of historical and spiritual values, but also to the well-being of the community through sustainable destination management. Basyariah Sewulan Madiun Religious Tourism is an Islamic history-based destination that continues to grow despite limitations in management and supporting facilities. This study aims to analyze destination management practices, identify supporting and inhibiting factors, and examine their implications for the welfare of the surrounding community. This study uses a qualitative approach with a field research design. Data is collected through interviews and in-depth observations, and analyzed through data reduction, presentation, verification, and conclusion making by triangulating sources to ensure credibility. The findings reveal that management has implemented planning, organizing, implementing, and supervision functions. Sustainability is supported by the foundation's independence, transparent management, mosque youth participation, and the uniqueness of the destination. However, limited infrastructure, suboptimal involvement of BUMDes, and concentrated visitor patterns remain challenges. These tourism sites contribute to increasing community income, promoting local MSMEs, and strengthening religious activities, although parking management still needs improvement. The study concludes that community-based management supports the sustainability of Basyariah Sewulan Madiun Religious Tourism, while stronger collaboration with village governments and BUMDs is needed to improve the quality of governance and expand economic benefits.

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