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Contact Name
Vemy Suci Asih
Contact Email
just.vemy@uinsgd.ac.id
Phone
+6285798510035
Journal Mail Official
JIEB@uinsgd.ac.id
Editorial Address
A.H Nasution Street No.104
Location
Kota bandung,
Jawa barat
INDONESIA
Journal of Islamic Economics and Business
ISSN : 27988562     EISSN : 27984834     DOI : https://doi.org/10.15575/jieb
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.
Articles 65 Documents
Strategic Integration of MICE Tourism for Enhancing Sharia Hotel Occupancy in Medan City Fadhillah Lubis, Muhammad Arif; Albani Nasution, Muhammad Syukri; Arif Lubis, Fauzi
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This study investigates how Sharia hotels in Medan, Indonesia, can optimize MICE (Meetings, Incentives, Conventions, and Exhibitions) tourism to increase occupancy rates. The issue arises from overreliance on government-related events and recent budget reductions, which have weakened performance and underscored the need for alternative marketing strategies. This research contributes novelty by proposing an integrative model that blends digital marketing, collaborative partnerships, and Islamic service values, which remain underexplored in hospitality studies. Employing a qualitative approach through interviews and secondary data, the study identifies five strategic directions: market diversification, enhancement of digital and hybrid meeting technologies, development of a collaborative MICE ecosystem, inclusive marketing education, and pursuit of regulatory support. The analysis is grounded in Social Identity Theory and the Resource-Based View, demonstrating how a strong Islamic service identity and effective resource utilization can strengthen competitiveness. Findings suggest that a holistic and adaptive integration of MICE tourism not only boosts occupancy but also expands customer segments while preserving Sharia compliance. The study concludes that moving beyond a government-centric model toward a diversified, digitally driven strategy is essential for the long-term sustainability of Sharia hotels in Indonesia.
China in Global Lithium Production: A Study on Economic Viability Margarita Sergeevna, Utkina
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

The study aims to analyze China's strategic role in global lithium production amid increasing demand for critical minerals to support the energy transition. The background of this study is based on the limitations of China's domestic lithium reserves, while the country is able to dominate the downstream sector through processing and refining. The research uses a descriptive-analytical approach with secondary data sourced from USGS, IEA, UN Comtrade, as well as academic and official policy publications for the 2019–2023 period. The analysis was conducted comparatively to compare China's production, import and investment capacity with other major producing countries. The results show that China's dominance is more determined by its mastery of downstream technology, vertical integration, and global investment strategies than by the availability of domestic reserves. Expansion into Latin America and Africa through the acquisition of lithium mines is a key instrument in securing the supply of raw materials. The contribution of this research lies in the synthesis of the literature on mineral geopolitics by highlighting the paradox between resource limitations and the dominance of downstream industries. These findings have important implications for other countries in formulating energy security strategies, supply diversification, and downstream policies in the transition era to clean energy.
Internal Control and Financial Reporting Quality: A Sharia Accountability Perspective at BAZNAS Garut Regency Ujang Burhanudin; Diana Farid; Sofyan Mei Utama
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This study aims to analyze the influence of internal control on the quality of financial statements at BAZNAS Garut Regency by emphasizing the perspective of sharia accountability. Zakat institutions are required to implement transparent and accountable governance, but previous research has shown mixed results regarding the relationship between internal control and the quality of financial statements. Therefore, this study provides a contextual study of zakat institutions that have special characteristics in the management of people's funds.This study uses a descriptive quantitative approach by distributing questionnaires to Amil and staff who are directly involved in financial management at BAZNAS Garut. Data were analyzed descriptively to measure respondents' perception of the implementation of the five components of internal control (control environment, risk assessment, control activities, information and communication, and monitoring) and the quality of financial statements based on the characteristics of relevance, reliability, comparability, and comprehension. The results of the study show that internal control at BAZNAS Garut has been running well, especially in the aspects of the control environment and control activities. However, there are still weaknesses in the aspects of monitoring and accounting information systems. Financial statements are considered relevant and reliable, although some respondents consider the use of sharia accounting terms still difficult for the general public to understand. This research emphasizes the importance of internal control in producing quality financial reports, in line with Sharia Enterprise Theory and stewardship theory which emphasizes vertical accountability to Allah SWT and horizontal to society.
The Appeal of Modern Retail: Evaluation of Location, Price, and Product Diversity as a Determinant of Consumer Satisfaction Fauzi, Rifky; Kurniawan, Ryan
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 analyze the effect of location, price, and product diversity on customer satisfaction at Alfamart in Bandung Regency. The background of this research is based on the rapid development of modern retail and the importance of marketing factors in maintaining customer satisfaction. Strategic location, competitive pricing, and the provision of diverse products are believed to be important elements in attracting and retaining customers. The research method used is quantitative with a descriptive approach. Data were collected through distributing questionnaires to 210 Alfamart consumer respondents, then analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) Version 3.2.9 method. The results showed that partially and simultaneously, the variables of location, price, and product diversity had a significant effect on customer satisfaction. This finding indicates that the more strategic the location of the store, the more affordable the price, and the more diverse the products offered, the higher the level of customer satisfaction. The practical implication of this research is the need for a marketing strategy that focuses on improving store accessibility, adjusting prices to consumer purchasing power, and diversifying products in accordance with local market needs.
Neglected Financial Inclusion: A Study of the Financing Disparity of Ultra-Micro Enterprises in Indonesia Watty, Fatmah; Sungkawaningrum, Fatmawati
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

The ultra-micro business sector, dominated by street vendors, daily traders, and itinerant traders, faces limited access to financing from formal financial institutions (LKF), especially for needs below IDR 3,000,000. This study aims to analyze the obstacles faced by ultra-micro business actors in accessing formal financing. Using a qualitative approach, data were collected through in-depth interviews with business actors and LKF representatives. The results of the study show that LKF has not optimally reached this segment due to regulatory and internal bureaucratic constraints. As a result, business actors turn to Informal moneylenders who offer high-interest loans, which actually increases the burden and worsens the inequality of financial access. This study emphasizes the importance of redesigning financial inclusion policies to be more adaptive, and fair in responding to the needs of ultra-micro business actors.