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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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Fraud Hexagon Theory dalam Mendeteksi Financial Statement Fraud Pada Perusahaan Sektor Healthcare yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2019 - 2023 Wilda Ariza, Asti Nur; Versiandika Yudha Pratama
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.v5i2.12343

Abstract

This study examines fraudulent financial reporting in healthcare companies listed on the Indonesia Sharia Stock Index (ISSI) using Vousinas’ Fraud Hexagon Theory, which includes six factors: stimulus, opportunity, rationalization, capability, ego, and collusion. Using a quantitative approach with purposive sampling, 13 healthcare companies during 2019–2023 were analyzed through multiple linear regression with SPSS. The results reveal that CEO’s Picture (ego) and State-Owned Enterprise (collusion) significantly influence financial statement fraud, while other variables show no significant effect. Collectively, all independent variables affect fraudulent reporting. These findings enrich empirical evidence of the Fraud Hexagon Theory in sharia-based healthcare firms and offer practical insights to strengthen governance and fraud prevention in Islamic financial reporting.
Pengaruh Adopsi Digital Banking Terhadap Kinerja Keuangan Bank Umum Syariah Dengan Efektivitas Pengelolaan Risiko Sebagai Variabel Moderas Haryogi, Jeryan; Bakhri, Syaeful; Sudrajat, Anton; Ghofar Saifudin, Abdul
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.v5i2.9276

Abstract

This study aims to analyze the effect of digital banking adoption on the financial performance of Islamic commercial banks in Indonesia and to examine the moderating role of risk management effectiveness. The research employs a quantitative approach using secondary data from the financial statements of 12 Islamic commercial banks during 2021–2023, resulting in 36 observations. Data were analyzed using panel data regression, and the Random Effect Model was selected as the most appropriate model based on the Chow, Hausman, and Lagrange Multiplier tests. The results show that digital banking adoption has a positive but insignificant effect on financial performance, indicating that the benefits of digitalization have not been fully realized during the observation period. Risk management effectiveness also shows a negative and insignificant direct effect on financial performance. However, the interaction between digital banking adoption and risk management effectiveness demonstrates a positive and significant influence, suggesting that well-managed risk practices strengthen the impact of digital banking on profitability. These findings emphasize that digitalization alone is insufficient to enhance financial performance without strong and effective risk management systems supporting its implementation.
Pengaruh Jumlah Tenaga Kerja Dan Investasi Terhadap Pertumbuhan Ekonomi Dengan Zakat Sebagai Variabel Moderasi Mazroatul Hasanah; Mohammad Sholeh; Devy Arisandi
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.v5i2.10383

Abstract

This study aims to analyze the influence of the number of workers and investment on economic growth in Indonesia with zakat as a moderating variable during the 2020–2023 period. Using a quantitative approach, this research employs panel data obtained from BPS, BKPM, and BAZNAS, consisting of 128 observations across 32 provinces. The data were analyzed using Moderated Regression Analysis (MRA) with Eviews-10, preceded by descriptive analysis, stationarity tests, classical assumption tests, and model selection through Chow, Hausman, and LM tests. The results show that both the number of workers and investment have a significant positive effect on economic growth. Zakat is found to significantly moderate the relationship between the number of workers and economic growth, indicating that zakat distribution can enhance the contribution of labor to economic performance. However, zakat does not moderate the effect of investment on economic growth, suggesting that zakat funds are still dominantly allocated for consumptive rather than productive activities. In conclusion, strengthening zakat management, enhancing labor competence, and improving investment effectiveness are essential to support sustainable economic growth in Indonesia.  
The The Influence of HDI, Minimum Wage and TPAK on Poverty With ZIS as Moderation in East Java 2018-2023: The Influence of HDI, Minimum Wage and TPAK on Poverty With ZIS as Moderation in East Java Aris Yuliana, Aris Yuliana; Mohammad Sholeh; Syifa Rohmah
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.v5i2.12133

Abstract

This study aims to analyze the effect of Human Development Index (HDI), Minimum Wage, and Labor Force Participation Rate on Poverty with ZIS as a Moderating Variable in East Java from 2018 to 2023. The background of this study is based on the high number of poor people in East Java in 2023, the uneven poverty reduction targets in East Java from 2018 to 2023, and the differences in the results of previous studies. The method used was a quantitative panel data approach. The sampling technique used purposive sampling, which obtained 30 districts and cities in East Java as samples. The data analysis technique used Moderated Regression Analysis (MRA). The results showed that HDI and labor force participation rate had a negative and significant effect on poverty, while minimum wage had a positive and insignificant effect on poverty. In addition, the distribution of ZIS funds was found to moderate the effect of the minimum wage and HDI on poverty, but it was not able to moderate the effect of labor force participation rate on poverty. These findings confirm that strengthening the distribution of ZIS can be a concrete implementation of maqashid syariah in realizing social welfare and poverty reduction.  
Analisis Internal Marketing Dalam Membangun Citra Perusahaan Lewat Optimalisasi Peran Receptionist Di Cordova Edupartment Semarang: Analisis Internal Marketing Dalam Membangun Citra Perusahaan Lewat Optimalisasi Peran Receptionist Di Cordova Edupartment Semarang Tussifah, Hamidah; Farah Diba Aya Rosady; Aziizah, Silmina Nur; Marjany, Nawa
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.v5i2.12491

Abstract

The purpose of this study is to examine how the implementation of internal marketing helps improve company image by optimising the role of receptionists at Cordova Edupartment Semarang. Human resource management strategies known through internal marketing emphasise the importance of preparing employees as internal customers so that they can provide the best service to external customers. Receptionists, who serve as the front line of the company, play an important role in determining how customers first perceive the company. This study employs a qualitative methodology using observation, interviews, documentation, and hands-on practice to collect data. The results indicate that the implementation of internal marketing elements, such as training and development, supportive leadership, internal communication, and recruitment and compensation systems, can enhance the quality of receptionist services. Excellent service directly impacts customers' perceptions of the company. Therefore, through the important role of receptionists, internal marketing is an effective method for building and maintaining a company's reputation

Page 11 of 11 | Total Record : 105

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