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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 156 Documents
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Macroeconomic Interaction and Regional Development Inequality: An Empirical Study of South Sumatra from an Islamic Economic Perspective Aldi, Soni; Malik, Anas; Rahman, Taufiqur
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.7323

Abstract

This study aims to analyze how the influence of local government spending, regional inflation and unemployment rates open to regional development inequality in sumbagsel in the perspective of Islamic Economics in 2015-2023”. The type of research used in this study uses a quantitative approach with panel data analysis methods. Data obtained through the Central Bureau of Statistics, Ministry of Finance and analyzed using the T test and F test to determine each independent variable to the dependent, namely inequality of regional development. Based on the analysis, partially government spending, inflation, and unemployment do not significantly affect the inequality of development in Sumbagsel. However, all three variables simultaneously have a very significant effect on inequality, suggesting that the complex interplay of these factors is a key driver of regional disparities. These findings affirm the importance of local governments to implement holistic and integrated policies in accordance with Sharia economic principles, which focus on equitable distribution of resources and the creation of equitable welfare.
The Effect of Application Features, Service Quality and Price on the Frequency of Use of Maxim Online Transportation Services in Islamic Business Andriani, Riski; Iqbal, Muhammad; Susanto, Is
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.7356

Abstract

This study aims to evaluate and identify the features of the Maxim application, as well as service quality and explore prices that can increase the frequency of Use Of Maxim transportation services in Bandar Lampung. The method used is a questionnaire with a total of 100 respondents randomly selected or randomly selected from the city of Bandar Lampung. This study is quantitative. The data analysis technique used in this study is PLS (Partial Least Square) using SmartPLS 3.0 software. Based on the results of hypothesis tests that have been carried out, the application of these features proved to have no positive and significant effect on frequency. Where the direct effect test showed insignificant results of 0.847 and reached 0.05. while the Quality of Service has been shown to have a positive and significant effect on frequency. Where the direct effect test showed significant results of 0.000 and did not reach 0.05. And Price was shown to have a positive and significant influence on frequency. Where the direct effect test showed significant results of 0.009 and did not reach 0.05. In the Islamic perspective, frequency is not only measured by productivity, but also by spiritual values such as trust, responsibility, fairness, honesty, transparency, and customer satisfaction. The integrity of modern technology, such as app features, quality of Service, and Islamic-based pricing, can create a more equitable, transparent, and sustainable business environment. By implementing Islamic values in the development and operation of technology, service providers can increase user trust, satisfaction, and loyalty, as well as provide a positive impact on society as a whole in the city of Bandar Lampung.
Effect of Fiscal Decentralization, Provincial Minimum Wage, and Local Revenue on Income Inequality in Islamic Economic Perspective Sholeah, Diah Aska; Fasa , Muhammad Iqbal; Kurniawan, Agus
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.7374

Abstract

This study aims to analyze the effect of fiscal decentralization, provincial minimum wages, and local revenue (PAD) on income inequality in the provinces on the island of Sumatra in the period 2018-2024, as well as review the findings in the perspective of Islamic economics. Income inequality in Indonesia, especially in the Sumatra region, is still a significant issue despite various decentralization policies and increased minimum wages. This research method uses a quantitative approach of panel data, which combines time series and cross section data. Data is obtained from the Central Bureau of Statistics and other reliable sources. The analysis was conducted using panel data regression model through Random Effect Model (REM) approach selected based on the results of Chow, Hausman, and Lagrange Multiplier tests. All testing was done using EViews software. The results of the analysis show that simultaneously, fiscal decentralization, provincial minimum wages, and PAD have a significant effect on income inequality, although the direction and significance vary between variables and provinces. In the Islamic economic perspective, the reduction of income inequality is part of the principle of distributive justice which is required to ensure welfare and avoid the accumulation of wealth in certain groups. Therefore, the implementation of fiscal and labor policies is expected to be in line with Islamic values, such as justice, equity, and alignment with the weak.
Decision to Return Way Kambas National Park: The Role of Facilities, Tourist Attractions, and Price from the Perspective of Islamic Business Ethics Anggraeni, Citra; Zulaikah, Zulaikah; Susanti, Yeni
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.7387

Abstract

Tourism plays an important role in the Indonesian economy, including in Lampung Province which has natural resources such as beaches, lakes, dams, and nature reserves. One of the leading destinations is Way Kambas National Park (TNWK), which was closed due to the COVID-19 pandemic and is now open again with a focus on education and conservation. This study aims to examine the influence of facilities, tourist attractions, and prices on the decision to return to TNWK in the perspective of Islamic Business Ethics. The method used is quantitative with the help of SmartPLS 4, involving 97 respondents determined through the Lemeshow formula. The results of the analysis showed that the three variables facilities p-value of 0.006, tourist attractions p p-value of 0.021 and the price of p-value of 0.000 had a positive and significant effect on the decision to visit again because it is less than 0.05. Terms of the hypothesis test. Simultaneously, all variables also significantly affect the p-value of 0.000. Sustainable tourism in TNWK is based on Islamic Business Ethics, which integrates the principles of Justice, amanah, maslahah, and non-destructive. This unique approach contributes significantly by demonstrating that tourism based on Islamic values can be a holistic solution to achieve economic, social, and environmental sustainability.
Effect of Financial Distress, Capital Intensity, and Corporate Social Responsibility on Tax Aggressiveness (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2024) Angraeni, Dea; Suhendar, Suhendar; Etika, Citra
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.7402

Abstract

The purpose of this study was to determine whether financial distress, capital intensity and corporate social responsibility affect tax aggressiveness. The theory used in this study is the theory of agency. This study uses secondary data obtained using the method of document study. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2024. Sample selection in this study using purposive sampling method. The number of companies that have this criterion is 17 companies. Multiple linear regression analysis technique used as a data analysis technique using SPSS version 25. The results showed that financial distress has a negative and significant effect on tax aggressiveness. Capital intensity has a positive and significant effect on tax aggressiveness. Corporate social responsibility has a negative and significant effect on tax aggressiveness. Financial distress, capital intensity and corporate social responsibility simulatedly affect tax aggressiveness. In previous studies provide inconsistent results so this research is important to do in order to find results that are relevant to the current policy.
Islamic Entrepreneurship: Al-Amin (Trustworthiness) and Al-Shidq (Truthfulness) as Personal Branding Hilaluddin, Khaulah; Muhayiddin, Mohd Nazri; Muhammad, Mohd Zulkifli; Salleh, Muhammad Zulfaris Mohd; Nasir, Khairulnazrin; Rahman, Anis Amira Ab
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.8431

Abstract

Establishing a new business in Islamic entrepreneurship requires a holistic framework considering the entrepreneur’s traits, the organization they create, the environment, and the venture’s launch process. Through a case study based on hadith from the Prophet Muhammad (PBUH), this study investigates important traits of Muslim entrepreneurs. The study emphasizes the hadiths of maqbul (recognized), which provide direction and reassurance to Muslim entrepreneurs hoping for success and blessings in their ventures. According to the research, the entrepreneurial personality, as demonstrated by the Prophet (PBUH) and his companions, consists of qualities like Al-Amin (trustworthiness) and Al-Shidq (truthfulness), which are essential components of a personal branding strategy. This study demonstrates how these traits can positively impact economic performance, fostering trust and credibility in business practices. Al-Amin (trustworthiness) and Al-Shidq (truthfulness) are integral to personal branding in Islamic entrepreneurship. These values align with Islamic ethical principles and enhance business performance and organizational credibility. Entrepreneurs who embody these traits can build stronger, trustable brands, which are crucial to sustaining success in the competitive business environment. This study highlights the significance of these qualities by analyzing real-world examples from the lives of the Prophet (PBUH) and his companions. It offers Muslim entrepreneurs insightful guidance for their company’s growth.

Page 16 of 16 | Total Record : 156

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