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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 216 Documents
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Strategy to Improve Motor Vehicle Tax Collection in the Effectiveness and Efficiency of Tax Management at UPT Samsat Pangkalan Brandan Aura Azzahra; Muhammad Lathief Ilhamy Nasution; Tuti Anggraini
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.v6i1.9823

Abstract

This study aims to analyze the effectiveness and efficiency of Motor Vehicle Tax (PKB) management and to formulate strategies for increasing PKB revenue at the Pangkalan Brandan Samsat Technical Implementation Unit (UPT). Motor Vehicle Tax is a source of Locally-Generated Revenue (PAD) that plays a crucial role in funding regional development. However, implementation faces various obstacles—such as tax arrears, low taxpayer compliance, and limitations in service facilities and human resources—that can hinder the optimization of PKB revenue.This study employs a descriptive method using both quantitative and qualitative approaches. Secondary data were utilized, comprising PKB revenue targets and realized figures, as well as routine expenditure data for the Pangkalan Brandan Samsat UPT from 2020 to 2025. Data analysis techniques included effectiveness ratio analysis, efficiency ratio analysis, and SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis. The results indicate that the effectiveness of PKB revenue collection fluctuated between 2020 and 2025 but generally fell into the "highly effective" category. The effectiveness rates were 124.6%, 102.8%, 113.5%, 84.9%, 87.2%, and 121.5%, respectively. Meanwhile, the efficiency of PKB collection fell into the "efficient" category, with ratios of 24.7%, 25.6%, 26.4%, 28.4%, 31.2%, and 37.6%. The SWOT analysis reveals that the Pangkalan Brandan Samsat UPT possesses strengths—specifically a clear legal basis and a sound service system—but faces weaknesses regarding limited facilities and human resources. Available opportunities include the utilization of digital technology and collaboration with relevant agencies, while threats include low public awareness and high levels of tax arrears. Therefore, a strategy comprising increased outreach, the optimization of digital services, and strengthened inter-agency coordination is required to sustainably boost Motor Vehicle Tax (PKB) revenue.
Assessing the Success of Partnership-Based Food Security Programs through the Maqasid al-Sharia Framework: A Case Study of Farmer Groups in Percut Sei Tuan Nurhalizah Pasha; Nurbaiti Nurbaiti; Rahmi Syahriza
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.v6i1.9995

Abstract

This study aims to analyze the implementation of a food security program through farmer group partnerships in Percut Sei Tuan Subdistrict based on the principles of Maqasid al-Sharia. The research employed a qualitative descriptive approach, with data collected through interviews, observations, and documentation studies involving informants engaged in the implementation of the food security program. The findings reveal that the food security program, implemented through collaboration between the government and farmer groups, has successfully increased agricultural productivity, food availability, farmers’ knowledge of more effective cultivation techniques, and the income of farmer group members. These improvements have positively contributed to the welfare of farming households and the sustainability of agricultural activities. In addition, the program has encouraged better agricultural land management through mentoring, extension services, and the utilization of available agricultural facilities and infrastructure. From the perspective of Maqasid al-Sharia, the success of the program is consistent with the principles of preserving religion (hifz al-din), preserving life (hifz al-nafs), preserving intellect (hifz al-aql), preserving lineage (hifz al-nasl), and preserving wealth (hifz al-mal). Therefore, the food security program implemented through farmer group partnerships not only enhances economic outcomes but also contributes to public welfare (maslahah), social well-being, and the sustainability of community life.
The Effect of Workload and Job Stress on Nurse Burnout in Kuningan Regency: An Integrated JD-R and Transactional Theory Perspective Angga Wisnu Tio Octora; Dharliana Hardjowikarto; Juwita Juwita
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.v6i1.9601

Abstract

to increasing job demands and psychological pressures. This study aims to examine the effects of workload and job stress on nurse burnout in Kuningan Regency through an integrated Job Demands–Resources (JD-R) and Transactional Theory perspective. A quantitative associative approach was employed, involving 106 nurses as respondents. Data were collected using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that both workload and job stress have significant positive effects on nurse burnout, with workload emerging as the more dominant predictor. Collectively, these variables explain a substantial proportion of burnout, highlighting the important role of both job demands and psychological stress in shaping nurses' well-being. The results suggest that burnout develops not from a single factor but from the interaction between excessive work demands and prolonged psychological strain. This study contributes theoretically by strengthening the integration of JD-R Theory and the Transactional Theory of Stress and Coping in explaining burnout among nurses. Empirically, it provides a more comprehensive understanding of burnout through the simultaneous examination of workload and job stress. Practically, the findings emphasize the need for healthcare institutions to implement integrated workload management and stress reduction strategies to improve nurse well-being and healthcare service quality.
The Effect of E-Service Quality on E-Loyalty Mediated by E-Satisfaction and E-Trust on the Transjatim-Ajaib E-Ticket Application Using the SEM-PLS Approach Rizki Amalia Utami; Ery Tri Djatmika Rudijanto Wahyu Wardhana; Agus Hermawan
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.v6i1.9646

Abstract

The development of digital technology encourages transportation service providers to improve the quality of service through the implementation of an electronic system, the Transjatim-Ajaib e-ticket application. This study aims to analyze the influence of e-service quality on e-loyalty with e-satisfaction and e-trust as mediation variables. The research uses a quantitative approach with purposive sampling techniques in data collection. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS) using the SmartPLS 4.0 application. The results of the study show that e-service quality has a positive and significant effect on e-loyalty, e-satisfaction, and e-trust. Furthermore, e-satisfaction and e-trust have been proven to have a positive and significant effect on e-loyalty. Indirect effect testing showed that e-trust and e-satisfaction were able to mediate the influence of e-service quality on e-loyalty significantly. However, the role of e-satisfaction mediation is relatively smaller than that of e-trust. These findings indicate that improving the quality of electronic services, especially in the aspects of ease of use, system reliability, transaction security, and information accuracy, can strengthen user trust and satisfaction thereby encouraging the formation of customer loyalty to the TransJatim-Ajaib e-ticket application.
Determinants of Financial Reporting Quality: The Role of Information Technology Moderation in Local Government Vera Demayu Putri; La Ode Anto; Intihanah Intihanah
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.v6i1.9739

Abstract

This study aims to analyze the influence of human resource competencies and internal control systems on the quality of local government financial statements, with the use of information technology as a moderation variable. The research was motivated by the inconsistency of previous research findings (research gap), where some studies proved the positive influence of competence and SPI on the quality of reports, while other studies showed that competence had no effect without adequate technological support. This research comes with the novelty of integrating agency theory, stewardship theory, and institutional theory and placing the use of information technology as a moderation variable that has not been tested simultaneously in one model, especially in the Eastern Indonesia region. The research was conducted on the Regional Apparatus Organization (OPD) of Baubau City with a population of 120 employees who carry out accounting or financial administration functions as respondents. The purposive sampling technique is used to ensure that respondents meet the criteria and have a deep understanding of the regional financial reporting process. The data analysis method uses a quantitative approach with Moderated Regression Analysis (MRA) through SPSS version 27. The results of the study show that the competence of human resources and SPI partially has a positive and significant effect on the quality of financial statements. The interaction test proves that the use of information technology significantly strengthens the influence of HR and SPI competencies on the quality of financial statements. The contribution of this research is to provide empirical evidence that synergy between competent apparatus, a robust control system, and efficient integration of information technology is able to optimize the quality of local government financial statements, while enriching the public sector accounting literature with a technology moderation model in the context of archipelago regional government that is rarely studied.
Artificial Intelligence, Employee Performance, and Career Development: A Mechanism-Based Systematic Review and Integrative Framework Achmad Mudakir; Janah Sojanah; Rofi Rofaida
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.v6i1.9802

Abstract

Workplace adoption of artificial intelligence (AI) has accelerated sharply, yet research examines its effects on employee performance and on career development separately, leaving the connecting mechanisms unmapped. This study synthesizes how AI shapes both outcomes simultaneously and the conditions governing the direction of its effects. Following PRISMA 2020 and combining the CIMO and PEO frameworks, a Scopus search retrieved 195 documents, of which 63 studies (2019–2025; 6,889 respondents) met eligibility and quality-appraisal criteria (JBI; ROBIS); findings were integrated through thematic synthesis. The literature proves data-rich but framework-poor: 81.0% of studies lack an explicit theoretical anchor and 71.4% treat AI as monolithic. Four performance pathways (skill enhancement, motivational, knowledge augmentation, stress–threat) and three career-pathway clusters emerge, with trust in AI, AI literacy, and supervisory support determining whether AI augments or disrupts; the same exposure can produce opposite effects. The study proposes a provisional integrative framework linking the two domains through career adaptability and outlines six priority research directions for HRM theory, practice, and policy in developing economies.
Analysis of the Influence of Agricultural Product Yields, Income and Zakat Awareness on Compliance in Paying Agricultural Zakat (Case Study of Farmers in Lingga Julu Village, Karo Regency) Asryatun Nisa Br Ginting; Waizul Qarni; Rahmi Syahriza
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.v6i1.9913

Abstract

This study was conducted to analyze and measure the influence of agricultural production, income level, and zakat awareness on the community’s compliance with the obligation to pay agricultural zakat in Lingga Julu Village, Karo Regency. Data analysis in this study utilized multiple linear regression with the assistance of IBM SPSS Statistics software. Based on the test results, an Adjusted R-Square value of 0.419 or 41,9% was obtained. This value indicates that the variables of agricultural production, income, and zakat awareness account for 41,9% of the variation in compliance with paying agricultural zakat, while the remaining 58,1% is influenced by other factors outside the scope of this study. At a 95% confidence level with a 5% significance level, the results of the partial tests show that agricultural production, income, and zakat awareness each have a positive and significant effect on zakat payment compliance. Furthermore, the results of the simultaneous test showed an F-calculated value of 15.166 > F-table 2.769 with a significance value of 0.000 < 0.05, indicating that these three variables collectively have a significant effect on the community’s compliance with paying agricultural zakat.
The Influence of Technology Adoption, Sharia Financial Behavior, Pocket Money, and Social Environment on Halal Lifestyle (Case Study of Febi UINSU Students) Ezika Aquilera Sitio; Rahmi Syahriza; Imsar Imsar
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.v6i1.9918

Abstract

The rapid development of digital technology has significantly transformed consumption patterns and financial behavior in society, particularly among university students. At the same time, increasing awareness of Islamic principles has encouraged the adoption of a halal lifestyle in various aspects of daily life. This study aims to analyze the influence of technology adoption, Islamic financial behavior, allowance, and social environment on the halal lifestyle of students at the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra (FEBI UINSU). This research employed a quantitative approach using primary data collected through questionnaires distributed to 100 students, selected from a total active population of approximately 4,300 FEBI UINSU students using the Slovin sampling technique with a 10% margin of error. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing through t-tests and F-tests. The results indicate that technology adoption, Islamic financial behavior, allowance, and social environment have a positive and significant influence on students' halal lifestyle. Among these variables, the social environment was found to be the most dominant factor affecting the implementation of a halal lifestyle. Furthermore, all four variables simultaneously exert a significant influence on students' halal lifestyle. These findings suggest that the effective utilization of technology, the application of Islamic financial principles, proper allowance management, and a supportive social environment can enhance the adoption of a halal lifestyle among university students.
Analysis of Financing, Working Capital and Business Management in Improving Family Welfare in Kedai Durian Village Cindy Alya Tantri; Muhammad Ikhsan Harahap; Muhammad Lathief Ilhamy 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.v6i1.9919

Abstract

This study aims to analyze the role of financing, working capital, and business management in improving family welfare in Kedai Durian Village. Using a descriptive qualitative approach, data were collected through in-depth interviews with 10 informants who are active BMT customers. The number of informants was determined based on data saturation, where no new themes emerged after the eighth interview. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results indicate that BMT financing significantly strengthened working capital, enabling inventory expansion, equipment purchase, and increased production capacity. Business management improvements measured through indicators such as financial record-keeping, stock planning, and customer service quality emerged organically as businesses grew. Family welfare improvements were multidimensional: economically, informants reported stable income enabling fulfillment of basic household needs, children's education, and savings; socially, business owners expanded community networks; and spiritually, all informants expressed inner peace from Sharia-compliant, interest-free financing aligned with Maqasid al-Shariah values. BMT financing thus functions as an integrated instrument of Islamic economic empowerment.
The Influence of Self-Efficacy, Sharia Financial Literacy and Social Influence on Entrepreneurial Decisions (Case Study of PUSKIIBI UMSU) Anisa Madani Nasution; Zuhrinal M Nawawi; Nursantri Yanti
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.v6i1.9938

Abstract

Entrepreneurial decisions are influenced by various internal and external factors, such as self-confidence, understanding of financial management, and social support. This study aims to analyze the influence of self-efficacy, Islamic financial literacy, and social influence on the entrepreneurial decisions of students at the Center for Entrepreneurship, Innovation, and Business Incubator (PUSKIIBI) at the University of Muhammadiyah North Sumatra. This study used a quantitative approach with an explanatory research method. The study population was 50 active student members of PUSKIIBI UMSU using a total sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (SEM-PLS). The results showed that Islamic financial literacy and self-efficacy had a positive and significant effect on entrepreneurial decisions, with Islamic financial literacy as the most dominant variable. Conversely, social influence did not have a significant effect on entrepreneurial decision. The research model was able to explain 62.3% of the variation in entrepreneurial decision. This study confirms that strengthening students' internal factors is more effective in encouraging entrepreneurial decisions. In an incubation ecosystem, internal readiness both cognitive (Sharia financial literacy) and psychological (self-efficacy) proves far more decisive in translating entrepreneurial intent into actual decisions than external social pressure or peer influence.

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