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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 224 Documents
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An Analysis of the Determinants of Community Participation in Sharia Insurance in North Padang Lawas Regency Lili Cahayani Hasibuan; Isnaini Harahap; Andri Soemitra
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.v6i1.10093

Abstract

This study aims to analyze the determinants of community participation in Islamic insurance (takaful) in Padang Lawas Utara Regency. The factors examined include Islamic financial literacy, trust, socioeconomic conditions, access to information and socialization, education level, and geographical conditions. This study employed a quantitative approach involving 32 questionnaire indicators. The sample consisted of 160 respondents, determined using a ratio of five respondents for each indicator (32 × 5), which is considered adequate for multivariate analysis. Data were collected through likert-scale questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that all independent variables have a positive and significant effect on community participation, both partially and simultaneously. Geographical conditions are the most dominant variable, with Beta = 0.275 and t = 4.517. Simultaneously, the six variables explain 76.7% of the variation in community participation (R² = 0.767; F = 84.007; Sig. 0.000). This study recommends improving islamic financial literacy, expanding digital-based services, and strengthening infrastructure in remote areas to increase community participation in Islamic insurance in padang lawas utara regency.
The Impact of Community Trust and Participation on Village Fund Utilization and Rural Economic Development: A Case Study of Padang Matinggi Village, Padang Lawas Regency Serly Charita Harahap; Purnama Ramadani Silalahi; Waizul Qarni
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.v6i1.10102

Abstract

This study aims to analyze the effects of community trust and community participation on Village Fund utilization and rural economic development in Padang Matinggi Village, Padang Lawas Regency. A quantitative survey method was applied to 96 respondents using purposive sampling and analyzed with multiple linear regression (SPSS). The results show that community trust has a positive and significant effect on Village Funds Utilization (t = 13.749; sig. < 0.05) and village economic improvement (t = 3.734; sig. < 0.05), community participation has a positive and significant effect on Village Funds Utilization (t = 12.154; sig. < 0.05) and village economic improvement (t = 3.272; sig. < 0.05), and Village Fund utilization has a positive and significant effect on village economic improvement (t = 2.873; sig. = 0.005 < 0.05). Community trust and community participation simultaneously explain 73.9% of the variation in Village Fund utilization, while all three variables simultaneously explain 41.5% of the variation in village economic improvement (F = 21.749; sig. < 0.05), with the remaining 58.5% influenced by other factors outside this study. Therefore, strengthening community trust and participation is essential to optimizing Village Fund management for sustainable village economic growth.
The Role of Melinjo Cracker MSMEs in Boosting the Local Economy in Serambingan Village, Batu Bara Regency an Islamic Economic Perspective Rani Maylani; Khairina Tambunan; 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.v6i1.10114

Abstract

This study aims to analyze the role of the emping melinjo (melinjo chips) MSME in improving the economy of the Serambingan Village community, Batu Bara Regency, and examine its business practices from an Islamic economic perspective. The study employed a qualitative field research approach through observation, in-depth interviews, and documentation of the predominantly female entrepreneurs, run from generation to generation using simple equipment. The results indicate that the emping melinjo MSME contributes significantly to family income (Rp 300,000–Rp 1,000,000 per month), particularly for female heads of households and laborer/farmer families. The production process remains traditional and dependent on weather, raw material availability, and the physical limitations of the elderly entrepreneurs. From an Islamic economic perspective, these business practices reflect the values ​​of honesty, hard work, and the halal utilization of local resources, which align with the principles of maqasid al-Shariah. The findings also reveal that the income generated from this business contributes to household welfare and the fulfillment of family needs, demonstrating the practical implementation of maqashid al-Shariah. The study recommends strengthening sup port through marketing innovation, improving work ergonomics, and Islamic social finance interventions to increase the capacity and sustainability of MSMEs.
Analysis of Production Cost Using the Full Costing Approach and Determining Selling Prices Using the Cost Plus Pricing Method at Ali Batagor Khairida Nur Rahmah; Nurwani Nurwani; Laylan Syafina
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.v6i1.10115

Abstract

This study aims to analyze the selling price determination of Ali Batagor's business in Medan City using traditional methods, Full Costing, and Cost Plus Pricing. Using a descriptive qualitative case study approach, data were collected through interviews, observations, and documentation spanning a 30-day observation period to ensure data representativeness and minimize daily fluctuation bias. The revised application of the Full Costing method incorporating direct raw materials, imputed direct labor costs (BTKL) based on Medan's regional minimum wage (UMR), and fixed overhead through straight-line asset depreciation yields a more accurate Cost of Goods Sold (HPP) of Rp5,908 per portion (total daily production cost: Rp590,795 for 100 portions). This reveals that the current selling price of Rp5,000 per portion actually results in a daily operating loss of approximately Rp90,795 a condition of severe undercosting invisible to the owner under traditional pricing. Using the Cost Plus Pricing method with a 30% profit margin, the scientifically justified selling price is Rp7,680 per portion. A demand sensitivity analysis suggests that even a moderate price increase to Rp6,000–Rp7,000, combined with value bundling strategies, can move the business from structural loss into profitability without proportionally sacrificing sales volume. This study demonstrates that the integration of Full Costing and Cost Plus Pricing is critical for MSME financial sustainability, and that the most urgent managerial implication for culinary MSMEs is the recognition and quantification of non-cash costs.
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.

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