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Bukhori: Kajian Ekonomi dan Keuangan Islam
Published by Goodwood Publishing
ISSN : -     EISSN : 27986691     DOI : https://doi.org/10.35912/bukhori
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Bukhori: Kajian Ekonomi dan Keuangan Islam aims to be a useful platform for spreading scientific studies on various issues and a strategic tool for developing theories and practices in the fields of Islamic Economy and Finance.The scopes of the journal include, but are not limited to, the following fields: 1. Islamic Economics and Contemporary Issues 2. Contemporary issues in Islamic Financial Institutions 3. Sharia Management 4. Sharia Accounting 5. Sharia Banking 6. Legal Aspects in Islamic Economics 7. Philosophy of Islamic Economics 8. Islamic Economic Thought
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 51 Documents
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Determinants of West Java MSMEs Readiness to Support Indonesia's Journey Towards a Global Halal Hub Nugraha, Arinaldi; Yunanda, Rochania Ayu; Heryahya, Andang
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i2.3420

Abstract

Purpose: This study aims to examine the determinants of West Java MSMEs' readiness for the intention to contribute to the Global Halal Hub (GHH) using the Theory of Planned Behavior (TPB). Methodology: A systematic random sampling survey was employed to gather data, and an online questionnaire was disseminated to MSMEs in West Java that had obtained halal certification. SmartPLS 3.2.9 was utilized to conduct an analysis of the data gathered from 150 respondents by Structural Equation Modeling (SEM). Results: The research findings indicate that all TPB variables (attitude, subjective norm, and perceived behavioral control) and government support were found to have a positive and statistically significant impact on the readiness of West Java MSMEs. However, religiosity did not have a positive and significant effect on the readiness of West Java MSMEs. Conclusion: Overall, the readiness variable was found to have a dominant, positive, and significant influence on the intensity of West Java MSMEs' intention to contribute to the GHH. Limitation: This study is limited to certain MSMEs, affecting generalizability, and relies on potentially biased survey and interview data. External factors like regulations and supply chains were not deeply explored. Future research with broader samples and methods is needed to better understand MSMEs' readiness for the Global Halal Hub. Contribution: It is expected that this research can serve as a foundation for the development of programs that support the readiness of MSMEs in meeting halal standards and competing in the global market.
The Nexus between Sharia Principles and Banking: Why Islamic Values Matter in Islamic Banking? Syafril, Syafwendi
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i2.3486

Abstract

Purpose: This study aims to examine how Islamic principles and values serve as essential pillars in Islamic banking, distinguishing it from conventional practices. By analyzing the rationale behind prohibitions in Islamic banking, this research provides insights into their impact on stakeholders, clients, the Islamic banking industry, and society at large. Research Methodology: This study uses qualitative library research to explore the integration of Shariah principle in Islamic banking. Primary Islamic texts and secondary scholarly sources are reviewed systematically, and inductive thematic analysis highlights the ethical rationale behind prohibitions on interest (riba) and unethical investments, underscoring Shariah adherence as a foundational framework in Islamic finance. Results/Findings: Findings indicate that the adherence to Sharia principles within Islamic banks drives efficiency, risk protection, socio-economic benefits, such as wealth distribution, fair income distribution, sustainable growth, and social welfare. This provides a rational foundation for eliminating prohibited elements, emphasizing the broader social mission of Islamic banking. Conclusion: This study underscores the critical role of Sharia principles in Islamic banking, particularly emphasizing the prohibitions against riba, excessive uncertainty, and highly speculative investment. Limitations: This study focuses on the rationale behind prohibitions in Islamic banking broadly and does not empirically test the impact of each prohibition. Contribution: The study contributes to the field by rationalizing the importance of Sharia values in banking practices, illustrating how these principles create an ethical banking system that fosters mutual benefit rather than exploitation. This insight adds a nuanced perspective on the socio-economic benefits of non-interest-based banking models, which prioritize fairness and community welfare.
Persaingan Pasar dan Tantangan Industri Farmasi Halal di Indonesia Sunarmo, Sunarmo; Arsyad, Aisyah Tiar; Widuhung, Sisca Debyola
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i2.3558

Abstract

Purpose: This research aims to ascertain the degree of competitiveness and obstacles faced by the Indonesia Stock Exchange-listed halal pharmaceutical sector between 2012 and 2022 Methodology: This study consists of quantitative and qualitative data sources from the financial reports of 10 halal pharmaceutical companies listed on the Indonesia Stock Exchange in 2022, as well as a literature review of the halal pharmaceutical industry. The data collection and analysis technique uses panel data with the Panzar and Roose market competition model approach and a secondary data approach based on a literature review. Results: Based on research testing, two results were obtained. The first is from the Panzar and Roose models, showing that the halal pharmaceutical industry in Indonesia from 2012 to 2021 was in non-equilibrium and competed in a monopolistic market. The results indicate that pharmaceutical companies use non-price tactics and policies to remain in business. Second, the literature review found that the halal pharmaceutical industry has the potential to increase growth due to the increasing public interest in buying halal products and the existence of mandatory halal regulations under the Halal Product Assurance Organizing Agency (BPJPH) Law. Conclusion: However, there are obstacles and challenges faced in the development of the halal pharmaceutical industry, such as the limitations of halal-certified medicines, supply chains, raw materials still being imported, and the quality of human resources Limitations: The limitation of this study is that it only uses financial ratio data including solvency ratios, activities and profitability ratios in 10 pharmaceutical companies and scientific articles about the halal industry. The research does not involve halal pharmaceutical industry players with a direct interview approach. Contribution: This research is useful for pharmaceutical industry players looking at competition between companies, especially increasing competition instead of price and innovation. It is necessary for the government to implement massive policies in terms of both business supervision and halal products.
Kinerja dan Profesionalisme Pegawai sebagai Kunci Kepuasaan Nasabah Bank Syariah Indonesia Firdayetti, Firdayetti; Rahma, Syakila Kania
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i2.4076

Abstract

Purpose: This study aims to identify the relationship between employee performance and professionalism and the level of customer satisfaction at Bank Syariah Indonesia (BSI), especially in the West Jakarta area. Research Methodology:  This type of research is quantitative using a correlational approach. Data collection techniques included questionnaires and data analysis tools using smartphones. Data analysis techniques include outer model tests consisting of convergent validity, descriptive validity, and internal consistency reliability, whereas inner model tests consist of determination coefficients, predictive relevance, goodness of fit, and hypothesis testing. The number of respondents in this research is 160 respondents. Results: Employee performance and professionalism have a significant positive influence on customer satisfaction. Professionalism has proven to have a more dominant influence than employee performance. Conclusion: Employee performance and professionalism significantly and positively affect customer satisfaction at Bank Syariah Indonesia, West Jakarta. Limitation: This study is limited to the West Jakarta area and only uses secondary data of 160 respondents consisting of 35 customers of KCP Jakarta Cengkareng, 8 customers of KCP Duri Kosambi, 6 customers of KCP Jakarta Joglo, 9 customers of KCP Jakarta Kalideres, 8 customers of KCP Jakarta Kedoya, 7 customers of KCP Jakarta Kelapa Dua, 8 customers of KCP Jakarta Kemanggisan, so the results may not fully reflect conditions in other areas or include other relevant variables in the Islamic banking industry. Contribution: This study provides a practical contribution by highlighting the importance of improving employee competency and compliance with professional standards to improve customer satisfaction. Academically, this study adds to the literature on the influence of human resources on service quality in the Islamic banking sector.
Umar Bin Abdul Aziz's Role through Zakat to Improve Islamic Public Financial Iqbal, Ahmad; Harahap, Soritua Ahmad Ramdani; Rizqon, Abdul Latif
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v4i2.4172

Abstract

Purpose: Good zakat management has always been a challenge for zakat institutions. For this reason, the main reference that is often used is to imitate the management of zakat that has been done by Umar bin Abdul Aziz. This study aims to determine the role of public financial management through the zakat instrument applied during the reign of Umar bin Abdul Aziz. Islamic public financial management, especially zakat, aims to achieve the goal of community life, namely prosperity and welfare. Methodology/approach: This research method is a literature-based qualitative research to explore the role of zakat management as Islamic public policy during the time of Umar bin Abdul Aziz. This research takes various references related to the role of Islamic public policy in a structured manner ranging from primary and secondary books and journals that discuss this matter. Results/findings: The conclusion of this research shows that the key to success during the reign of Umar bin Abdul Aziz was the fair and targeted management of zakat. The success carried out by Umar bin Abdul Aziz was by conducting several programs, including integrating the management of zakat by the state, being selective in choosing amil, expanding the object of zakat, and distributing the distribution of zakat funds on target. By doing this, Umar bin Abdul Aziz was able to provide a general picture of being able to manage Islamic public finances so that all levels of society benefited. Conclusion: Zakat is one of the pillars of Islam that must be practiced. Zakat also plays a role in eliminating the gap between the poor and the rich. In addition, zakat also plays a role in reducing the poverty rate in a country. Limitations: In this study, researchers focus on the strategy and management of zakat during the reign of Umar bin Abdul Aziz in managing Islamic public finance to create justice for the entire community. Contribution: This research has a contribution to explain how the management of zakat instruments should be fair and right on target. The potential of zakat is very high but the achievement of zakat fund collection has not been able to be absorbed properly so that the distribution of zakat has not been evenly distributed.
Assessment, Ujrah, and Promotion Influence on Islamic Gold Pawn Decisions in Baturaja Riani, Diska; Any Eliza; Ahmad Hazas Syarif
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.4812

Abstract

Purpose: This study aims to analyze the influence of estimated value, ujrah (service fee), and promotional activities on the use of Islamic gold pawn (rahn) financing products at the Baturaja Islamic Pawnshop. Design/methodology/approach: This study investigates the partial and simultaneous effects of these variables and identifies the most dominant factor influencing customer decisions. Methodology/approach: This research employs a descriptive quantitative method using primary data collected through questionnaires distributed to 98 respondents who are active customers of Pegadaian Syariah Baturaja. Additional data were obtained from documentation and observations. The sampling technique used was purposive sampling, applying the Slovin formula with a 10% margin of error. Data analysis was conducted using multiple linear regression with SPSS version 25. Results/findings: The results indicate that the estimated value, ujrah, and promotion each have a positive and significant effect on the use of Islamic gold pawn financing products. Simultaneously, the three variables significantly influenced customers’ decisions to choose the rahn product. The adjusted R-square value of 0.826 demonstrates that 82.6% of the variance in product usage can be explained by these variables. Conclusions: The findings suggest that higher estimated values, lower ujrah, and more effective promotional efforts positively impact customer interest in Islamic gold pawn products. Limitations: This study was limited to one branch, potentially affecting its generalizability across different regions. Contribution: The findings provide valuable insights for improving marketing strategies and expanding customer engagement with Islamic financial products, particularly Rahn.
The Role of Islamic Fintech in Sustainable Finance: Inclusion and Digitalization Kamila, Niswa; Samsuri, Andriani
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.4637

Abstract

Purpose: This study aims to analyze the effect of arm muscle training on improving chest pass skills in basketball, a fundamental technique essential for effective ball distribution between players. Methodology/Approach: A literature review method was employed by examining 18 scientific sources, including national and international journals and academic books published between 2004 and 2024. Thematic content analysis was used to identify the relationship between arm muscle training and chest pass proficiency. Results/Findings: The findings indicate that arm muscle training such as push-ups, weightlifting, and medicine ball chest pass drills significantly improve the power, accuracy, and distance of passes. These exercises also contribute positively to other basic basketball skills such as dribbling, shooting, and additional passing techniques. Statistical data from multiple studies confirm the effectiveness of such training on technical performance. Conclusions: Arm muscle training plays a vital role in enhancing chest pass effectiveness, particularly through the development of biceps and triceps strength. Therefore, this form of training should be integrated as a core component in structured basketball skill development programs. Limitations: This study is limited to a literature-based analysis without direct experimental validation, suggesting that further empirical research is needed to confirm the findings in real training environments. Contribution: The study offers a systematic and comprehensive synthesis of existing literature, which has not been extensively reviewed in this context, and provides practical guidance for coaches in designing targeted and evidence-based arm muscle training programs.
Employee Performance in Islamic Economics: AIS, Work Discipline, Organizational Culture and Incentives Anggrayani, Viki; Agus Kurniawan; Gustika Nurmalia
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.4850

Abstract

Purpose: This study aimed to analyze the effect of accounting information systems, work discipline, organizational culture, and incentives on employee performance from the perspective of Islamic Economics (a study on PT Tunas Dwipa Matra Raden Intan). Methodology/approach: This study used a quantitative approach. Sample selection in this study was performed using a purposive sampling technique, which obtained 30 samples. Results: The results of this study prove that accounting information systems, work discipline, organizational culture, and incentives partially or simultaneously have a positive and significant effect on employee performance in PT Tunas Dwipa Matra. Obtained the value of The coefficient of determination (R Square) was 0.840, which shows that 84% of the variation in the dependent variable can be explained by the independent variables together. Conclusions: Accounting systems, discipline, culture, and incentives improve performance but face issues of teamwork and fairness. Aligning with Islamic values, the company should enhance its systems and apply just, transparent rewards. Limitations: The scope of this study was limited to the influence of accounting information systems, work discipline, organizational culture, and incentives; therefore, other factors that could potentially affect employee performance beyond these variables were not included in the analysis. Contribution: This research contributes to a comprehensive understanding of the influence of accounting information systems, work discipline, organizational culture, and incentives on employee performance at PT. Tunas Dwipa Matra, with an Islamic economic perspective that provides a dimension of ethics and Shariah values in its analysis.
A Halal Characteristic of Behavioral Intention and Its Implication to the Purchase Nasution, Siti Wardah Pratidina; Sa'diah, Kamilah; Zakaria, Nor Balkish; Liswandi, Liswandi
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.5157

Abstract

Purpose: This study proposes to examine and prove empirically about influence of Halal Characteristic consist of Halal Awareness and Halal Logo on the Behavioral Intention of Halal Food Product. Methodology/Approach: The research period taken throughout 2024 until the end of the year has the potential to be biased when obtaining information from respondents. Moreover, the extent of the study is consumers in Medan City, Indonesia. Sampling criteria use a purposive technique. Results/Findings: The halal characteristic from awareness and logo have a positive and insignificant influence on Behavioral Intention and Purchase Intention of Halal Food. Behavioral Intention has a positive and significant influence on the Behavioral Intention and Purchase Intention of Halal Food in Medan City, Indonesia. Conclusions: Halal awareness and logos have no significant effect, while behavioral intention strongly drives purchase intention. Broader scope and added variables are recommended for future research. Limitations: The study period taken throughout 2024 until the end of the year has the potential to be biased when obtaining information from respondents. In addition, the scope of this study is limited to only consumers in Medan City, Indonesia. Contribution: This study is expected to be beneficial for consumers who want to take an attitude, desire, or intention to buy halal food. Then, an entrepreneur can use this as information in evaluating their business strategies.
Integration of Fiqh Muamalah Teaching in Economic Education at Traditional Pesantren Suadi, Suadi; Uddin, Md. Akther; Fathurrohman, Amang; Yusuf, Yusuf; Mukarromah, Neng
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.5158

Abstract

Purpose: This study aims to analyze the integration of Fiqh Muamalah in economic education at Pondok Pesantren Sidogiri. It explores how Fiqh Muamalah teachings are applied in the context of Islamic economic education at a traditional pesantren. Methodology/Approach: The research was conducted at Pondok Pesantren Sidogiri located in Pasuruan. The study uses a field research approach with a qualitative descriptive design. Data collection techniques involved interviews, observations, and documentation. Results/Findings: The study found that Pondok Pesantren Sidogiri successfully integrates Fiqh Muamalah with Islamic economic education through collective ijtihad and integrative ijtihad approaches. The pesantren also applies Islamic principles in its pesantren cooperatives and sharia financial institutions, contributing to the economic empowerment of the community. Conclusion: The findings indicate that the integration of Fiqh Muamalah at Pondok Pesantren Sidogiri strengthens the role of pesantren not only as a center of Islamic scholarship but also as an institution for developing Islamic economic practices. By contextualizing classical teachings with contemporary issues, the pesantren provides a model of how traditional Islamic education can remain relevant and contribute to community-based economic empowerment. Limitations: This study is limited to one pesantren, so the findings may not fully reflect the practices of other pesantren. The use of a descriptive qualitative method means that broad generalizations cannot be made. Contribution: This study contributes to the development of Islamic economic education at pesantren and can serve as a reference for further research on the integration of Fiqh Muamalah in economic education at traditional pesantren.

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