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Journal of Islamic Economics and Finance
Published by Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
ISSN : 27974014     EISSN : 27976432     DOI : https://doi.org/10.28918/jief.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Islamic Economics and Finance (JIEF) is an journal providing authoritative sources of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. This journal publishes original articles which include: 1. Islamic Finance 2. Philanthropy 3. Human Resource Management 4. Regional Economy 5. Industrial Economics 6. International Trade 7. Islamic Business Ethics 8. Sharia Capital Market 9. Islamic Microfinance 10. Islamic Business and Management 11. Islamic Thought 12. Political Economy 13. Economic Sociology
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 105 Documents
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Leverage, Kepemilikan Publik dan Opini Audit Report Lag Marlina Putri; Abdallah Rabiu Mohammed Raibu; Ahmad Syukron Ulinnuha
Journal Of Islamic Economics And Finance Vol 4 No 2 (2024): Vol.4 No.2 (2024)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v4i2.9174

Abstract

The purpose of this study was to analyze the factors that influence the delay in audit reports to companies listed on the Indonesia Stock Exchange. The factors studied in this study are leverage, public ownership and audit opinion as independent variables, while audit report lag as the dependent variable. The population in this study is a manufacturing company in the consumer goods sub-sector listed on the Indonesia Stock Exchange. By using purposive sampling motede, obtained as many as 8 companies. The type of data in this study is secondary data in the form of financial statements, and the analysis method uses multiple linear regression analysis and SPSS Version 25 tools. The results of this study indicate that leverage has a significant effect on audit report lag. While public ownership and audit opinion have no effect on audit report lag.
Pengaruh Green Finance, Nilai Perusahaan, Kinerja Lingkungan Terhadap Kinerja Keuangan di Sektor Perusahaan Indonesia Putri Camelia
Journal Of Islamic Economics And Finance Vol 5 No 2 (2025): Vol. 5 No. 2 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i1.8437

Abstract

This study aims to analyze the effect of green finance, firm value, and environmental performance on the financial performance of consumer staple goods sector companies in Indonesia. A quantitative approach is used with descriptive and verification research types, as well as purposive sampling techniques based on financial report data, annual, and sustainability for the 2020-2022 period. The results showed: (1) Green finance has a negative and insignificant effect on firm value; (2) Green finance has a positive but insignificant effect on financial performance; (3) Environmental performance has a positive and significant effect on financial performance; and (4) Financial performance has a positive and significant effect on firm value. The research model explains 94% of the variation in financial performance (Adjusted R² = 0.910). These findings confirm the importance of environmental commitment in improving firm performance and value, although green finance has not shown a significant impact in the short term.
Optimizing the Potential of Zakat Management in Indonesia Through Technology Integration Asytuti, Rinda; Fathul Arifin; Khalimi Shubhi
Journal Of Islamic Economics And Finance Vol 5 No 1 (2025): Vol. 5 No. 1 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i1.8683

Abstract

Zakat has significant potential in improving the welfare of individuals and communities in Indonesia. As a pillar of Islamic finance, zakat is the obligatory act of giving a certain portion of one's wealth to support the less fortunate. The purpose of this study is to provide a comprehensive understanding to policymakers, zakat institutions, and stakeholders about potential challenges and solutions for effective zakat management in Indonesia. The method used in this research is the literature study method or commonly referred to as literature review or secondary research. Effective zakat management in Indonesia can be significantly improved by integrating technological elements, such as digital platforms. Digital media offers a convenient and secure zakat payment system, increasing efficiency and expanding participation.
Pengaruh Financial Performance Terhadap Financial Distress Pada Perusahaan Subsektor Customer Non Cyclical Apriliantika, Annisa; Agung Praptapa
Journal Of Islamic Economics And Finance Vol 5 No 1 (2025): Vol. 5 No. 1 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i1.9087

Abstract

Financial distress occurs when a company faces ongoing operational losses that lead to a shortage of capital. The conditions of financial distress can be identified and assessed through the analysis of financial statements. Various factors, including financial performance, can influence financial distress. This research seeks to investigate the impact of return on assets, cash ratio, and debt-to-equity ratio on financial distress. The research employs a quantitative method using secondary data, with purposive sampling to select eight non-cyclical consumer companies listed on the IDX from 2019 to 2023. The analysis is conducted using multiple regression analysis via SPSS version 25. The findings reveal that return on assets negatively impacts financial distress; higher profits tend to attract investor interest, thereby reducing the likelihood of financial difficulties. Conversely, the cash ratio does not significantly affect financial distress, indicating that both high and low cash ratio values do not necessarily correlate with the risk of financial problems. Similarly, the debt-to-equity ratio also shows no effect on financial distress, suggesting that investors' decisions to invest are not swayed by changes in the debt-to-equity ratio as reflected in financial statements.
Distribusi Kekayaan Dalam Pemikiran Muhammad Baqir Al-Sadr: Solusi Untuk Keadilan Sosial di Era Kontemporer Luthfy Arwiya; Malahayatie
Journal Of Islamic Economics And Finance Vol 5 No 1 (2025): Vol. 5 No. 1 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i1.9879

Abstract

One of the main problems facing many countries, including Indonesia, is the growing income gap. To address this imbalance, Muhammad Baqir al-Sadr's economic thought provides a relevant paradigm of wealth distribution. Al-Sadr, who based his arguments on Islamic principles, highlighted the role of zakat, waqf, and the prohibition of usury in establishing social justice. Examining al-Sadr's thoughts on wealth distribution and its application to the Indonesian economy in the contemporary era is the purpose of this article. Using the literature study research method, According to this study, Islamic economic thought developed by Muhammad Baqir al-Sadr provides an alternative to the traditional economic system, particularly through the idea of Iqtiṣādunā. This idea highlights the principle of balanced ownership between individuals and society, the role of the state in the economy, and the equitable distribution of wealth. Within an economic framework based on social justice and inclusive ownership, this concept can improve social welfare and reduce economic inequality in Indonesia if implemented properly.
Faktor Penentu Return on Asset pada Bank Umum Syariah: Capital Adequacy Ratio, Operating Expenses Operating Income dan Identitas Etika Islam Febriani, Elsa Nadiya
Journal Of Islamic Economics And Finance Vol 5 No 1 (2025): Vol. 5 No. 1 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i1.10627

Abstract

Banking financial institutions are aspects that play an important role in increasing the scale of the economy in Indonesia, one of which is Islamic banking financial institutions. This study aims to analyze the influence of the capital adequacy ratio, operating expenses, operating income, and Islamic ethical identity on financial performance.This study uses a descriptive research type with a quantitative approach. The population of this study is Islamic commercial banks listed on the Indonesian Stock Exchange in 2018-2022. The sample determination used the purposive sampling method and obtained 10 Islamic commercial banks. This study uses descriptive statistical analysis and multiple regression analysis.The results of this study indicate that (1) the Capital Adequacy Ratio does not affect financial performance as proxied by Return On Asset (ROA). ( 2 ) Operating Expenses Operating Income has a significant negative effect on financial performance as proxied by Return on Asset ( ROA ). ( 3 ) Islamic Ethical Identity has a significant negative effect on financial performance as proxied by Return on Asset ( ROA ). ( 4 ) Based on the results of the adjusted R square determination coefficient test of 0.709. This means that the influence of the independent variables, namely the capital adequacy ratio variable, operating expenses operating income, and Islamic ethical identity is 70.9%.
Pengaruh Store Atmosphere dan Kualitas Pelayanan terhadap Loyalitas dengan Kepuasan Sebagai Variabel Intervening Tamamudin; Sulaiman Helmi
Journal Of Islamic Economics And Finance Vol 5 No 1 (2025): Vol. 5 No. 1 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i1.10662

Abstract

The increasing intensity of business competition requires companies to continually innovate and prioritize customer satisfaction to foster long-term loyalty. This study aims to analyze the effect of store atmosphere and service quality on customer loyalty, with customer satisfaction as an intervening variable. This research employs a quantitative approach using a survey method, with data collected from 96 respondents through accidental sampling. Path analysis was utilized for data analysis using SPSS 23. The findings reveal that store atmosphere has a direct influence on both customer satisfaction and loyalty. In contrast, service quality does not significantly affect customer satisfaction but does directly impact customer loyalty. Furthermore, customer satisfaction does not directly influence loyalty but mediates the relationship between store atmosphere and customer loyalty. These results highlight the strategic importance of creating a positive store atmosphere to enhance shopping experiences and build emotional connections with customers. While service quality remains crucial, its impact on loyalty appears to be more direct than mediated through satisfaction. The study recommends that retail businesses focus on improving store atmosphere as a core component of their marketing strategy.
Minat Pembelian Sayuran Organik di Retail Jakarta Timur (Pengembangan Theory Of Reasoned Action Maharsi, Rahmania Ratih; Wardiny, Tuty Maria
Journal Of Islamic Economics And Finance Vol 5 No 1 (2025): Vol. 5 No. 1 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i1.10675

Abstract

Healthy lifestyle trends have recently become popular among the public. People are beginning to shift their consumption patterns from non-organic to organic vegetables. This study aims to examine the influence of knowledge, health consciousness, attitude, subjective norms, and perceived difficulties on the purchase intention of organic vegetables in retail stores in East Jakarta. The basic method used in this research is descriptive and analytical. The study was conducted in East Jakarta, which has several retail stores selling organic vegetables. A total of 120 respondents participated. Instrument testing and data analysis were conducted using SmartPLS 3 software with the Structural Equation Modeling (SEM) method, specifically the Partial Least Squares (PLS) approach. The results showed that knowledge and health consciousness positively influence attitudes toward purchasing organic vegetables in East Jakarta retail stores. Attitude and subjective norms partially have a positive effect on purchase intention, while perceived difficulty partially has a negative effect. From a sharia economic perspective, consuming organic vegetables is considered more aligned with the principles of sustainability and cleanliness, which are consistent with Islamic values such as prudence (al-ḥadhar) and public welfare (maslahah). In sharia economics, the consumption of halal and thayyib (wholesome) products is a fundamental principle, and organic products better fulfill these criteria compared to conventional products that often contain harmful substances. Therefore, the intention to purchase organic vegetables in retail stores can also be seen as a form of consumer awareness in choosing products that are not only healthy but also ethically aligned with sharia economic principles.
The Implications of Islamic Public Finance in Indonesia: Integrating Zakat and Taxes for Public Welfare Anggita Nurcahyani; Asmi Lidya Pradipta Rahayu; Muadz; Mawaddatul Ulya; Yusnina Hilyawati
Journal Of Islamic Economics And Finance Vol 5 No 1 (2025): Vol. 5 No. 1 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i1.10680

Abstract

Public finance from an Islamic perspective is based on the purpose of Muslim life and the urgency of the role of the state in Islamic society. Indonesia as a country with a majority Muslim population has a role to manage public finance fairly and equitably. The source of state revenue is obtained from taxes, but in terms of Islamic public finance, people also should pay zakat. This study discusses the implementation of zakat and taxes as public finance in Indonesia, using descriptive qualitative methods with literature study analysis. In practice, zakat and tax have a relationship for public welfare but differ in terms of distribution. The distribution of zakat funds for the benefit of Muslims is a sign of gratitude to Allah. While the use of taxes to finance the general expenses of the state.
Pengaruh Sikap dan Pengetahuan Keuangan Di Kota Langsa : Dampak Manajemen Keuangan Pribadi dan Gender Sebagai Variabel Moderating Ulya, Zikriatul; Aisyah Putri; Syamsul Rizal; Aya Zulfia4; Muarif Setiawan
Journal Of Islamic Economics And Finance Vol 5 No 2 (2025): Vol. 5 No. 2 (2025)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i2.10049

Abstract

This study aims to analyze the effect of financial attitudes and knowledge on personal financial management among students in Langsa City, with gender as a moderating variable. Using a quantitative descriptive approach with a sample of 200 students selected through purposive sampling, the data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that attitudes and financial knowledge have a positive and significant effect on personal financial management, both partially and simultaneously. In addition, gender moderates the relationship between these two variables, indicating that psychological, cognitive, and demographic factors play an important role in shaping students' financial behavior. These findings contribute theoretically to the understanding of financial behavior and provide practical recommendations for educational institutions to develop gender-sensitive financial literacy programs.

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