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Journal of Islamic Economics and Business
Published by UIN Sunan Gunung Djati Bandung
ISSN : 27988562     EISSN : 27984834     DOI : https://doi.org/10.15575/jieb
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
The Journal of Islamic Economics and Business (JIEB) is open access, peer-reviewed journal dedicated to publishing original research papers on Islamic economic and business issues. This journal is likewise committed to making the articles it publishes available to international academicians, researchers, practitioners, regulators, and public societies for free. The journal accepts rigorous empirical or theoretical research papers using any methodologies or approaches relevant to the Indonesian economy and business topics, as long as the research falls into one of three primary disciplines: economics, business, accounting, management and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 65 Documents
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The Effect of ZISWAF, BOPO, and Non-Operating Profit/Loss Receipts on Reserve Requirements with Firm Size as a Moderating Variable for the 2015.Q1 – 2023.Q3 Perioda Afrizal, Nova Maulana; Budianto, Eka Wahyu
Journal of Islamic Economics and Business Vol. 4 No. 1 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i1.37292

Abstract

The research examines the influence of ZISWAF funds acceptance, BOPO, and non-operational profit/loss on GWM in Islamic banks in Indonesia, with firm size as a moderating variable. ZISWAF funds contribute to the growth of the Islamic economy, BOPO measures operational efficiency, and non-operational profit/loss involves income or expenses outside main operations. Using panel data regression with a Fixed Effect Model, the study finds that the independent variables do not significantly affect GWM. The coefficient of determination shows that 16.56% of company value is explained by institutional ownership and capital structure. Methodology includes Chow, Hausman, or LM tests, and classic assumption tests like normality, multicollinearity, and heteroskedasticity. Liquidity management strategies are influenced by BOPO, non-operational profit/loss, and ZISWAF funds, impacting GWM policy. The effects of these variables on GWM can be moderated by company size, as revealed through Panel Data Regression and Moderated Regression Analysis (MRA).
Zakat And Economic Growth: Islamic Economic Perspective Gojali, Dudang; Yakubi, Yusef; Setiawan, Iwan; Zaky, Muhammad; Rahmah, Yulia Fithriany
Journal of Islamic Economics and Business Vol. 4 No. 1 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i1.40850

Abstract

Poverty and unemployment in Indonesia are currently problems of economic growth that are difficult to solve due to the unequal and unequal distribution of wealth or income among individuals in society itself. The existence of zakat is an important role in overcoming this. However, the zakat instrument is still felt to be less than optimal. The purpose of this writing is to examine the role of zakat in economic growth from an Islamic economic perspective, as well as study the challenges and opportunities in managing zakat, especially in the modern era. The research method used in this research is descriptive analysis with a qualitative approach. The results of the research show that zakat plays an important role in economic growth according to an Islamic economic perspective. Economic growth is measured through an increase in per capita income, a decrease in unemployment, and a decrease in poverty. As an Islamic economic instrument, zakat helps achieve these indicators by ensuring a more equitable distribution of income and poverty alleviation.
Macroeconomic Determination of Indonesian Bank Interest Rates Turyandi, Itto; Abd Aziz, Mohd Kasturi Nor; Triaji, Ermi; Muhammad Al Mighwar; Deden Suherman, Usep
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

The determination of interest rates by Bank Indonesia plays an important role in supporting national economic stability and growth. Although previous studies have highlighted the relationship between interest rates and economic growth and market performance, studies on macroeconomic determinants of interest rate determination are still limited. This study aims to analyze the effect of inflation and exchange rates on Bank Indonesia's interest rates in the period 2004 to 2023, covering both crisis and non-crisis periods. The method used is a quantitative approach with multiple linear regression analysis, as well as classical assumption tests to ensure the validity of the model. The results of the study show that inflation has a positive and significant effect on interest rates, while the exchange rate does not show a significant effect. This finding indicates that inflation is the main factor that Bank Indonesia considers in determining interest rate policy. The policy implications of this study emphasize the importance of controlling inflation in order to maintain the effectiveness of monetary policy and long-term economic stability.
Fluctuation of Credit Risk and Company Size on Liquidity Gunardi, Gunardi; Najibul Khairi Syai, Akhmad; Sardor Umarovich, Kholdorov; Mighwar, Muhammad Al; Bandawaty, Euis; Kartikaningsih, Dewi
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This study aims to provide empirical evidence on the effect of credit risk and company size on liquidity in the banking sector. Liquidity is an important aspect in assessing a bank's financial performance because it reflects the institution's ability to meet short-term obligations and maintain operational continuity. This study focuses on Bank Mandiri, which consistently shows liquidity stability during the 2013–2023 period, even amidst various economic conditions. The research approach used is quantitative with a time series regression model. Secondary data is obtained from Bank Mandiri's audited annual financial statements. The dependent variable, namely liquidity, is measured using the Loan to Deposit Ratio (LDR); while the independent variables are credit risk measured by the Non-Performing Loan (NPL) ratio, and company size measured by the natural logarithm of total assets. To ensure the validity of the model, classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation are carried out. The results of the study show that credit risk and company size have a positive and significant effect on liquidity, both partially and simultaneously. This finding indicates that increasing credit risk encourages banks to strengthen liquidity reserves, and large-scale companies have wider access to funding. This result differs from several previous studies, indicating that institutional characteristics and risk management strategies can affect the direction and strength of the relationship between variables. This study contributes to the literature by presenting time-series evidence on the determinants of liquidity at one of the largest state-owned banks in Indonesia.
Bibliometric Analysis of Value at Risk in Islamic Portfolio: Trends, Gaps, and Future Directions Yulandri, Elsa; Heryana, Toni; Utama, Wahyudayanto; Nugraha; Waspada, Ikaputera; Purnamasari, Imas
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i2.45494

Abstract

This study explores trends, intellectual structures, and thematic evolution in the literature on Value at Risk (VaR) for Islamic portfolios, identifying research gaps and proposing future directions. Using bibliometric analysis, it synthesizes 311 articles from the Scopus database (2005–2025) through Biblioshiny in RStudio and VOSviewer, focusing on publication trends, influential authors, affiliations, and thematic structures. The findings reveal steady growth in VaR literature for Islamic portfolios, with a 3.53% annual growth rate and contributions from 677 authors. Key contributors include Hammoudeh S., Mensi W., and institutions like International Islamic University Malaysia and Prince Sultan University. Thematic analysis highlights advanced methodologies such as GARCH and wavelet analysis, enhancing Islamic finance approaches. Thematic evolution shows a shift from foundational Islamic finance topics to complex analyses of volatility spillovers and dynamic connectedness. The study identifies nine research clusters and recommends integrating ESG considerations, improving risk management, and strengthening portfolio diversification. This research offers valuable insights for practitioners and policymakers in Islamic finance, underscoring the importance of tailored risk assessment tools. It provides a roadmap for scholars to address gaps, particularly in adapting conventional VaR methods to align with Islamic principles. To the authors’ knowledge, this is the first comprehensive bibliometric analysis on VaR in Islamic portfolios, significantly contributing to the literature by mapping intellectual landscapes and offering actionable future research directions.
Assessing the Determinants of Cashless Society Growth Among Muslims In Indonesia Taufik Rahman, Tonton; Rizki Alifa, Nabiela
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

The Covid-19 pandemic has increased cashless payment transactions among the Muslim community in Indonesia. Cashless payment turned into a post-pandemic lifestyle that can create a cashless society. This study aims to analyze the factors that can form a cashless society through digital literacy competencies compiled by Japelidi. Factor analysis with a quantitative approach was used as an analytical method by surveying 250 participants, characterized as Muslims who live in West Java. The research findings show that the Muslim community in West Java is classified as competent and has good digital literacy. The ability of Muslim communities living in West Java in analyzing instruments and digital implementation is the predominant factor for developing a cashless society. This research shows new factors that can influence the development of a cashless society and can be used as a reference for constructing policies for the development of a cashless society in West Java.
Empowering Islamic Bank Customers in the Digital Age: The Impact of Financial Literacy on Satisfaction and Marketing Perception Afiyanti Tripuspitorini, Fifi; Setiawan; Imam Fadhilah, Fathur; Muhammad Tribuana, Fizar
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This research aims to analyze the role of financial literacy in increasing customer satisfaction with Islamic bank marketing strategies in the digital era. The development of digital technology has changed the landscape of the banking industry, including the implementation of digital service-based marketing strategies. Financial literacy is an important factor in helping customers understand banking products and services, especially in the context of compliance with sharia principles. This research uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method through the SmartPLS application. The research sample consisted of 174 respondents who are users of Islamic bank digital services in Indonesia. The results showed that financial literacy has a positive and significant effect on customer satisfaction but has no direct effect on perceptions of digital marketing strategies. In addition, customer satisfaction is proven to fully mediate the relationship between financial literacy and perceptions of digital marketing strategies of Islamic banks.
Strengthening Financial Literacy and Inclusion in Islamic Cooperatives Through Mentorship and Counseling in Indonesia Husen Sobana, Dadang; Kamaludin Yusup, Deni; Suci Asih, Vemy; Yulandri, Elsa; Zulfikar Ahmad, Fauzi
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

West Java has a higher Sharia financial inclusion index than the national financial inclusion index, but this is not followed by the Islamic literacy index. This study aims to measure the increase in Islamic financial literacy and inclusion in the Islamic cooperative sector (BMT/KSPPS) before and after mentoring and counseling programs related to Islamic financial inclusion and literacy in West Java communities. The method used in this study is the Community-Based Participatory Research (CBPR) Method. The type of data used is primary data, which is obtained from the results of questionnaires and interviews in the field. The objects of service are categorized into two, namely mentoring programs for administrators and members of the BMT Al Muhsinin KSPPS, and community extension programs, and members of the ta'lim council in the BMT Al Muhsinin area. The data analysis technique uses a paired sample t-test difference test, with pre and post-test data related to Islamic financial literacy and inclusion. The results showed that there were significant differences before and after the mentoring and counseling. The four clusters carried out by mentoring and counseling began to understand more deeply important aspects of Islamic cooperatives such as the role of the Islamic supervisory board, the sales and purchase contracts used, daily practices, and profit-sharing ratios. With enhanced understanding, cooperative members and the general public have better access to Islamic financial services, which in turn can improve their economic well-being and support local economic development.
Does Islamic Banking Performance Enhance Social Welfare? Evidence from Indonesia Durohman, Hapid; Fajar Andrian Sutisna; Danial Muhammad Wirdyansyah; Chetrine Alya Rinaima
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This study examines the influence of Islamic banking performance on social welfare in Indonesia, focusing on Shariah Non-compliance Risk (SNCR) and its relationship with the Capital Adequacy Ratio (CAR), unemployment, and Gross Domestic Product (GDP). SNCR occurs when Islamic banks fail to comply with Shariah principles, potentially leading to operational risks. Using panel data from 13 Islamic banks during 2017–2020, this research applies the Three-Stage Least Squares (3SLS) method to analyze the interaction between financial performance, macroeconomic indicators, and social welfare. Results show that higher CAR and unemployment tend to increase SNCR, while greater profitability, sufficient liquidity, and stable inflation help reduce it. Interestingly, although SNCR poses operational challenges, it has a positive impact on social welfare as reflected in GDP growth. This suggests that Islamic banks, despite Shariah compliance risks, still contribute to economic development. These findings emphasize the need for strong governance, effective risk control, and supportive economic policies. The study recommends that regulators enhance Shariah supervision and develop policies that strengthen financial stability while enabling Islamic banks to support national welfare goals. Overall, the research contributes to understanding how Islamic banking can balance financial soundness and social responsibility in the context of a growing Shariah-compliant financial system.
Whistleblowing Among Auditors in Bandung: An Islamic-Based Perspective on Professional and Ethical Motivations Suharti, Sri; Wandari, Tsania; Cakti Dwi Nursetiaji Mas, Bagus
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

In the context of Maqasid al-Shariah, whistleblowing serves as a mechanism to stop unethical behavior, especially financial corruption, which has increased significantly in recent years. The purpose of this study is to examine the factors that motivate auditors working in public audit offices in Bandung to whistleblow. Due to its status as one of Indonesia's economic centers, Bandung was chosen as the research location. It offers contextually relevant and distinctive information that enhances the research. Using a quantitative approach with descriptive and verification methods, this study examines the influence of professionalism (X1), commitment (X2), and moral intensity (X3) on auditors reporting violations. (Y). Initial data were collected using questionnaires and structured analysis, and then analyzed using multiple regression analysis and SPSS software. The findings indicate that professionalism, locus of commitment, and moral intensity significantly and simultaneously influence auditors' motivation to engage in whistleblowing.

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