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INDONESIA
EKSPEKTASy
Published by Institut Agama Islam Persis Bandung
ISSN : 29622204     EISSN : 28307216     DOI : https://doi.org/10.54801/ekspektasy
Core Subject : Economy, Science, Education, Social,
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences
JOURNAL EKSPEKTASy contains research results and thoughts about the economy, especially Islamic economics. The main focuses of include Economic Concepts and Thoughts, Sharia Economic Concepts, Islamic Financial Institutions, Accounting, Finance, Islamic Banking and Management, Public Sector Management, Zakat, Infaq, Sadaqah, Waqf, Inheritance, Corporate Governance, Sustainability Reporting, Ethics and Professionalism, Business, Business Management, Sharia Business Management, e-Commerce, Capital Markets and Investment, Taxation, Financial Management, Sharia Financial Management, Economic Law and Sharia Economic Law.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 34 Documents
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Compliance Analysis of   zakat tijarah Practice among PC. Persis Lembang Members with the Dewan Hisbah PP Persis Decisions Fadhil, Ishma
JOURNAL EKONOMI, KEUANGAN, PERBANKAN DAN AKUNTANSI SYARIAH Vol. 3 No. 2 (2024): JOURNAL EKSPEKTASy
Publisher : Institut Agama Islam Persis Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54801/a9gbk164

Abstract

Zakat tijarah (commercial zakat) is a critical instrument in the Islamic socio-economic system, yet its implementation often diverges from formal religious rulings. This study examines the degree of compliance between   zakat tijarah practices among members of the Persatuan Islam (Persis) Lembang Branch and the official decisions issued by the Dewan Hisbah of the Central Board of Persis. Specifically, the research investigates three interrelated dimensions: members' knowledge of the Dewan Hisbah rulings, the operational practice of   zakat tijarah within four autonomous bodies (Persis, Persistri, Pemuda Persis, and Pemudi Persis), and the gap between normative rulings and lived practice. A mixed-methods approach was employed, combining a cross-sectional survey of 30 purposively selected members with semi-structured interviews of six key informants, including branch chairs and a representative of Dewan Hisbah. Quantitative data were analyzed using descriptive statistics and reliability testing, while qualitative data underwent thematic analysis through a constant-comparison technique. The findings reveal an aggregate conformity score of 80%, indicating moderately high alignment, but expose significant divergence on two specific provisions: the absence of nisab (V4.1) and the obligation to pay zakat on unsold inventory (V4.2), which scored 64.7% and 48.7% respectively. Three structural barriers explain this divergence: limited dissemination of Dewan Hisbah rulings, the perceived economic burden of the 2.5% rate on low-margin traders, and the absence of a formal zakat institution at the branch level. The study contributes to the literature on fatwa institutionalization in Indonesian Islamic mass organisations and offers practical recommendations for closing the doctrine-practice gap
The Effect of Micro, Small, and Medium Enterprises (MSMEs) on Gross Regional Domestic Product (GRDP): Evidence from Bandung Regency, Indonesia (2019–2023) Anwar, Miftah Khaerul
JOURNAL EKONOMI, KEUANGAN, PERBANKAN DAN AKUNTANSI SYARIAH Vol. 3 No. 2 (2024): JOURNAL EKSPEKTASy
Publisher : Institut Agama Islam Persis Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54801/x54dc535

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are widely recognized as the backbone of regional economic development in Indonesia, yet empirical evidence at the regency (kabupaten) level remains relatively scarce, particularly for high-population peri-urban areas. This study examines the effect of MSMEs on Gross Regional Domestic Product (GRDP) in Bandung Regency, West Java, over the five-year period 2019–2023 a window that spans the COVID-19 economic shock and the post-pandemic recovery. Adopting a quantitative explanatory design, the study analyses annual time-series data on the number of registered MSMEs and current-price GRDP, drawn from Statistics Indonesia (BPS) and the Bandung Regency Office of Cooperatives and MSMEs. Three statistical procedures were applied: Pearson Product-Moment correlation, simple linear regression, and the t-test for coefficient significance. Results show a very strong positive correlation between MSMEs and GRDP (r = 0.961, p = 0.009) and a coefficient of determination (R²) of 0.924, indicating that approximately 92.4% of the variation in GRDP is explained by changes in the number of MSMEs. The regression coefficient (b = 1,069.998, t = 6.052 > t-t-table 2.353, p < 0.05) confirms that MSMEs have a statistically significant positive effect on GRDP. The findings reinforce the strategic role of MSMEs as a driver of regional output but also reveal a structural anomaly: the disproportionate jump in MSME registrations in 2022 (a 106.9% increase) reflects a registration-policy effect rather than organic growth, raising questions about the validity of MSME counts as proxies for productive activity. The study recommends that local governments couple MSME formalization programmers with productivity, financing, and digital-marketing support, and that future research employ quarterly or sectoral panel data to address the small-sample limitation
Mudharabah Compliance Analysis of Potato-Farming Capital Schemes: A Qualitative Case Study of Smallholder–Patron Relations in Cikembang Village, Bandung Regency, West Java Ashidiq, Yusron Hasbi
JOURNAL EKONOMI, KEUANGAN, PERBANKAN DAN AKUNTANSI SYARIAH Vol. 5 No. 1 (2026): JOURNAL EKSPEKTASy
Publisher : Institut Agama Islam Persis Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54801/09s74b26

Abstract

Smallholder farmers in rural Indonesia frequently rely on informal capital arrangements with wealthier patron-traders, yet whether these arrangements conform to Islamic profit-sharing principles particularly mudharabah has received limited empirical scrutiny. This study examines the existing capital scheme that mediates the relationship between large and small potato farmers in Cikembang Village, Kertasari District, Bandung Regency, West Java, and evaluates its compliance with the substantive provisions of  mudharabah in Islamic economics. A qualitative case-study design was employed, with primary data drawn from semi-structured interviews with five purposively selected informants comprising one patron-financier and four smallholder borrowers, supplemented by participant observation and document analysis of village administrative records. Data were analysed using thematic analysis with a deductive framework derived from the rukn (pillars) and shurut (conditions) of mudharabah. The findings reveal that the prevailing capital scheme operates through a four-stage informal cycle oral agreement, capital disbursement without collateral, post-harvest repayment via crop delivery, and below-market price deduction which has functioned for over a decade as a community norm. While the scheme provides accessible financing without bank-style procedural barriers, three substantive divergences from  mudharabah are identified: (1) the absence of a written contract specifying profit-sharing ratio (nisbah) introduces gharar; (2) the obligation to sell harvest output exclusively to the financier at below-market prices constitutes an exploitative element inconsistent with the freedom-of-trade principle; and (3) the asymmetric loss-bearing arrangement, in which crop failure is borne entirely by the smallholder, contradicts the  mudharabah principle that financial loss falls on the capital provider (shahibul maal). The study contributes to the literature on the operationalisation of Islamic finance principles in rural informal economies and recommends a reformed scheme based on written mudharabah contracts, transparent market-based pricing, and shared loss-bearing to align Cikembang's capital practices with Sharia provisions.
Halal Tourism Compliance Analysis at Culinary Agritourism Destinations: A Qualitative Case Study of Sari Kedele Farm, Sumedang Regency, West Java, Indonesia Attaluni, Haidar Barok
JOURNAL EKONOMI, KEUANGAN, PERBANKAN DAN AKUNTANSI SYARIAH Vol. 3 No. 2 (2024): JOURNAL EKSPEKTASy
Publisher : Institut Agama Islam Persis Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54801/zpbss240

Abstract

Indonesia achieved the top-ranked position in the 2023 Global Muslim Travel Index (GMTI), yet empirical research examining how individual culinary agritourism destinations comply with halal tourism standards remains limited. This study analyses the halal tourism compliance of Sari Kedele Farm (SKF), a culinary agritourism destination in Sumedang Regency, West Java, against the normative framework established by the GMTI, the DSN-MUI Fatwa No. 108/2016 on Halal Tourism, and the Tim Percepatan Pengembangan Pariwisata Halal (TP3H) criteria. A qualitative single-case study design was employed, with primary data drawn from semi-structured interviews with the founder-owner and the operational manager, supplemented by non-participant observation across seven site visits and document analysis of company records, menus, and promotional materials. Data were analysed using thematic analysis with a deductive framework derived from three compliance dimensions: destination facilities and environment, food and beverage halal assurance, and management and human-resource governance. The findings reveal that SKF demonstrates substantial compliance across most halal tourism criteria: the destination offers a family-friendly environment with adequate prayer facilities, serves exclusively halal-certified food with transparent supply-chain sourcing, employs hijab-wearing female staff, prohibits alcohol and non-halal entertainment, operates a riba-free cash-and-digital payment system, and attracts a predominantly Muslim visitor base. However, three compliance gaps are identified: the absence of formal halal certification from BPJPH/MUI for the on-site restaurant, the lack of gender-segregated recreational facilities, and the use of a conventional rather than Sharia-explicit management framework. The study contributes to the halal tourism literature by providing destination-level compliance evidence from a non-traditional tourism setting—culinary agritourism—and proposes a nine-element operational reform pathway for transitioning from de facto to certified halal tourism compliance. Practical implications for destination managers, local government tourism offices, and the national halal tourism acceleration programme are discussed

Page 4 of 4 | Total Record : 34

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