cover
Contact Name
Nafiah
Contact Email
nafiah@insuriponorogo.ac.id
Phone
+6285735682845
Journal Mail Official
jief@insuriponorogo.ac.id
Editorial Address
Kampus Insuri Ponorogo Jln. Batoro Katong No. 32 Ponorogo
Location
Kab. ponorogo,
Jawa timur
INDONESIA
Indonesian Journal of Islamic Economics and Finance
ISSN : -     EISSN : 28081102     DOI : https://doi.org/10.37680/ijief
Core Subject : Economy, Social,
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.
Articles 175 Documents
Integrating Psychosocial and Structural Resources: The Role of Work-Life Balance and Technology Readiness in Employee Engagement Dewana Ananda Agsa; Ade Solahudin
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9477

Abstract

This study aims to analyze the role of work-life balance and technology readiness in improving employee engagement among PNM employees in the Cirebon region. The study employed a quantitative explanatory approach with a survey method involving 100 respondents selected through purposive sampling, specifically employees actively involved in technology-based work. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), including evaluation of the measurement model and the structural model. The results showed that work-life balance had a positive and significant effect on employee engagement (β = 0.419; p < 0.05), while technology readiness had a more dominant influence (β = 0.470; p < 0.05). The R² value of 0.741 indicates that both variables explain 74.1% of the variation in employee engagement. Effect size (f²) analysis demonstrated a strong contribution from both variables. The novelty of this research lies in the integration of work-life balance as a psychosocial resource and technology readiness as a structural resource within the Job Demands-Resources (JD-R) framework. Theoretically, this research enriches human resource management studies, while practically it provides implications for microfinance institutions to strengthen work-life balance policies and digital competencies to increase employee engagement.
The Influence of Understanding, Religiosity, and Culture on the Frugal Living Behavior of Generation Z in North Sumatra Miranda Panjaitan; Marliyah Marliyah; Juliana Nasution
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9496

Abstract

This study examines the influence of understanding, religiosity, and culture on frugal living behavior among Generation Z in North Sumatra. The study addresses the increasing relevance of frugal living amid rising living costs, digital consumerism, and economic uncertainty. The novelty of this research lies in the integration of cognitive, religious, and socio-cultural dimensions to explain frugal living behavior within the context of Generation Z in North Sumatra. A quantitative approach with a causal associative design was employed. Data were collected from 100 respondents using purposive sampling and analyzed through multiple linear regression. The findings indicate that understanding, religiosity, and culture positively and significantly affect frugal living behavior, both partially and simultaneously. Culture was identified as the most dominant factor influencing frugal living practices. The model explains 65.5% of the variation in frugal living behavior. These findings imply that promoting sustainable financial behavior among Generation Z requires not only improving financial understanding but also strengthening religious values and cultural norms that encourage simplicity, self-control, and responsible consumption. This study contributes to the literature on behavioral economics and Islamic economics related to sustainable consumption behavior among young generations.
Implementation of Sharia Accounting and Compliance with PSAK 409 in the Management of Zakat, Infaq, and Sedekah (ZIS) at Badan Amil Zakat Nasional (BAZNAS) of North Sumatra Province Saydhina Alif; Yenni Samri Juliati Nasution; Nurwani Nurwani
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9612

Abstract

This study aims to analyze the implementation of sharia accounting and compliance with PSAK 409 in the management of zakat, infaq, and sedekah (ZIS) funds at BAZNAS, North Sumatra Province. The study used a qualitative approach with descriptive methods to gain an in-depth understanding of the practices of recognizing, measuring, presenting, and disclosing ZIS funds. Research data were obtained through interviews, observations, and review of financial statements and other supporting documents. The results of the study indicate that, in general, BAZNAS, North Sumatra Province has implemented sharia accounting and refers to the provisions of PSAK 409 in managing ZIS funds. This implementation is supported by the use of the BAZNAS Management System (SIMBA) and the implementation of periodic internal and external audits to improve transparency and accountability in fund management. However, the implementation of PSAK 409 has not been fully optimized due to obstacles in human resource competency, limited training, and inconsistent application of internal regulations. This study concludes that increasing human resource capacity and strengthening regulations are needed to support a more optimal and sustainable implementation of PSAK 409.
Food Security and Poverty Depth in Indonesia: Evidence from Provincial Fixed-Effects Panel Data (2019–2023) Fathimah Kurniawati
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9694

Abstract

This study examines the relationship between food security and poverty depth in Indonesia using provincial panel data from 34 provinces during 2019–2023. Poverty depth is measured using the Poverty Gap Index, while food security is represented by the Food Security Index. Using a fixed effect panel model with cluster robust standard errors, this study finds that food security has a negative but statistically insignificant effect on poverty depth. In contrast, GRDP per capita, unemployment, and social assistance expenditure significantly affect poverty depth. These findings suggest that poverty depth in Indonesia is more strongly associated with labor market conditions, the inclusiveness of economic growth, and social protection responses than with short-term changes in aggregate food security. This study contributes to the literature by shifting the focus from poverty rate to poverty depth and by examining food security as a determinant of the poverty gap at the provincial level. The findings imply that food security policies should be integrated with employment creation, inclusive growth strategies, and regionally adjusted social assistance to reduce poverty depth more effectively.
Revisiting the Democracy– Economic Growth Nexus: A Spatial Perspective Novita Rinusara
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9696

Abstract

Regional economy is influenced not only by local factors but also by neighboring factors. This study examines the effect of the Indonesia Democracy Index (IDI) on Provincial Gross Regional Domestic Products (GRDP) in Indonesia from 2016 to 2023. Using both Ordinary Least Square (OLS) and the Spatial Error Model (SEM), this study is one step forward to understanding in ordinary and spatial approach. This study has Average Years of School, Life Expectancy, Domestic Investment, Foreign Investment, Length of Road, and Population Density as control variables, the analysis finds that democracy has a statistically significant negative effect on the provincial economy. But most of the previous studies found the opposite, democracy has a positive effect on the economy. Additionally, the increasing Moran’s I values for IDI indicate a growing level of spatial dependence over time analysis. These findings highlight the importance of incorporating spatial dynamics into economic analysis, as unobserved factors associated with democratic conditions appear to be spatially correlated.