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Muhammad Hasbi
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Fakultas Bisnis dan Ekonomi Islam UINSI Samarinda Kampus II. Jl. HAM. Rifaddin, Kecamatan Loajanan Ilir, Samarinda, Kalimantan Timur
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Borneo Islamic Finance and Economics Journal (BIFEJ)
Published by Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
ISSN : 27983161     EISSN : 27979318     DOI : https://doi.org/10.21093/bifej
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Borneo Islamic Finance and Economics Journal encompasses research articles, original research report, reviews, and scientific commentaries in the field of Islamic Finance and Economics, including: Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing, Halal Lifestyle, Islamic Fintech.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 62 Documents
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Fenomena Kesesuaian Dan Pengabaian Prinsip Ekonomi Syari’ah Dalam Kebijakan Distribusi Anggaran Di Institut Agama Islam Negeri Pontianak Syah, Novian; Zaenuudin, Zaenuudin; Prihantono, Prihantono
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 4, NO.2, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v4i2.9457

Abstract

Tujuan dari penelitian ini untuk mengetahui fenomena kesesuaian dan pengabaian prinsip ekonomi syari’ah dalam kebijakan distribusi anggaran di Institut Agama Islam Negeri Pontianak. Metodologi dalam penelitian ini menggunakan pendekatan deskriptif kualitatif yang meliputi observasi, wawancara dan dokumentasi. Analisis data menggunakan analisis tematik, dengan mengekstrak pola dan tema yang relevan dari wawancara. Temuan penelitian menunjukan bahwa, pertama implementasi kebijakan distribusi anggaran di IAIN Pontianak terdapat bentuk-bentuk kesesuaian dan pengabaian dengan prinsip keadilan (tawadzun/equilibrium), prinsip pengendalian (amar ma’ruf nahi munkar/deviation control) dan prinsip pertanggung jawaban (mas’uliyah/responsibility). Kedua, terdapat faktor-faktor pendorong terjadinya pengabaian prinsip keadilan, prinsip pengendalian dan prinsip pertanggung jawaban. Ketiga, adanya dampak atas pengabaian prinsip ekonomi syari’ah tersebut dalam sustainabilty pencapaian visi dan misi organisasi institusi Katakunci : Fenomena kesesuaian dan pengabaian, prinsip ekonomi syari’ah, kebijakan anggaran
Exploring the Role and Opportunities Through Eco Enzyme Making Practices in Implementing Green Accounting in Pematang Kuing Village, Sei Suka District, Batubara Regency K., Kamilah; Pratiwi, Cici Aulia; Br. Purba, Devia Syahfitri; Hafizhah, Kayla Nur; Zikra, Silvia Anggraini
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 4, NO.2, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v4i2.9473

Abstract

This study delves into the functions and opportunities associated with producing Eco Enzyme as a means of promoting Green Accounting in Pematang Kuing Village, Sei Suka Sub- district, Batubara Regency. Despite the tremendous agricultural potential in this village, there exist challenges in effectively managing organic waste resulting from household activities. By providing educational guidance and facilitating the production of Eco Enzyme, it is anticipated that the community will adopt a more judicious approach to organic waste management. This, in turn, will not only mitigate adverse environmental impacts but also enhance awareness regarding the significance of sound environmental stewardship. Employing a quantitative methodology and regression analysis, this research evaluates the impact of Eco Enzyme production on the implementation of Green Accounting. The findings reveal that despite efforts to heighten awareness and improve waste management practices, the influence on the utilization of Green Accounting remains largely constrained.
Pengangguran, Inflasi dan Kebijakan Pemerintah dalam Perspektif Ekonomi Islam Susanti, Elsa; Kartika, Meri; Albahi, Muhammad
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 4, NO.2, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v4i2.9477

Abstract

This study aims to analyze the relationship between unemployment, inflation, and government policy from an Islamic economic perspective. Unemployment and inflation are two major economic problems that can affect the social and economic stability of a country. In Islamic economics, Islam basically does not recognize the term inflation because the currency used is the dinar and dirham, the value of which is stable. Likewise, unemployment is seen as a failure of the economic system in providing halal and equitable jobs, while inflation is considered a result of unfair monetary policies and economic practices that are detrimental to the community. Government policy, in this context, has an important role to play in overcoming both problems by using Islamic economic principles, such as justice, balance, and the prohibition of usury and speculative practices. This study uses a literature study method, examining how fiscal and monetary policies can be adjusted to Islamic values ​​to create a just and sustainable economy. The results of this study are expected to provide more effective policy recommendations in reducing unemployment and inflation, as well as creating social welfare for the community in accordance with Islamic economic principles. To overcome the problem of unemployment, what needs to be fixed is the human mentality and the improvement of the social system. Through an integral and comprehensive education system supported by adequate facilities, so that it can reach all levels of society, self-awareness must be built about the dignity and worth of humans as perfect creatures of Allah SWT.
Strategi Pengelolaan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Firdaus Berkah Bersama dalam Meningkatkan Kesejahteraan Angoota Periode 2021-2022 Habibah, Siti; Mahrus, Moh; Parlina, Tika
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 4, NO.2, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v4i2.9485

Abstract

Abstract: Tujuan utama koperasi syariah adalah memajukan kesejahteraan anggota dan Masyarakat pada umunya, serta memberikan kontribusi dalam pembangunan tatanan perekonomian nasional dalam rangka mewujudkan masyarakat yang maju, adil, dan makmur berlandaskan Pancasila serta Undang-Undang Nomor 25 Tahun 1992. Penelitian ini bertujuan untuk mengetahui bagaimana strategi pengelolaan koperasi syariah dalam meningkatkan kesejahteraan anggotanya di KSPPS Firdaus Berkah Bersama Samarinda. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif, yaitu dengan mengacu pada tinjauan Pustaka dari sumber yang relevan terkait penelitian ini dan untuk menganalisis dan mendeskripsikan strategi pengelolaan koperasi syariah untuk kesejahteraan anggotanya. Hasil dari penelitian ini dapat disimpulkan bahwa pengelolaan yang dilakukan oleh KSPPS Firdaus Berkah Bersama sudah dilakukan sesuai dengan fungsi pengelolaan yaitu melalui perencanaan, pengorganisasian, pengarahan dan pengawasan. Dan strategi pengelolaan KSPPS Firdaus Berkah Bersama dalam mensejahterakan anggotanya yakni melalui pembiayaan yang diberikan kepada anggota yang layak untuk menerima, melakukan monitoring agar tidak terjadi pembiayaan yang macet dan memberikan pembinaan agar usaha para anggota berjalan lancr dan mengalami peningkatan. Hal ini menunjukkan bahwa pengelolaan koperasi syariah yang strategis dan efisien mampu mendorong pertumbuhan ekonomi anggota koperasi, meningkatkan partisipasi anggota, serta mengoptimalkan pemanfaatan pembiayaan sehingga dapat berkontribusi pada kesejahteraan sosial dan ekonomi masyarakat Keywords: Koperasi Syariah, Strategi pengelolaan, Kesejahteraan Anggota
Pengaruh Literasi Keuangan Dan Literasi Digital Terhadap Minat Penggunaan Digital Payment Pada Mahasiswa Fatasya, Putri Aulia; Marandika, Muhammad Andrian; Azizah, Rahmi Nur; Purnamasari, Helen; Asnaini, Asnaini
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 4, NO.2, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v4i2.9489

Abstract

Abstract This study aims to analyze the influence of financial literacy and canggih literacy on the interest in using canggih payments among students of the Faculty of Islamic Economics and Business (FEBI) UIN Fatmawati Sukarno Bengkulu. The method used in this study is a quantitative approach with multiple linear regression analysis. Data were collected through questionnaires distributed to 70 respondents from a population of 230 students. The results of the study indicate that financial literacy has a positive and significant influence on the interest in using canggih payments, with a regression coefficient of 0.271. In addition, canggih literacy has also been shown to contribute positively to the use of canggih payment methods, with a regression coefficient of 0.258. Thus, it can be concluded that financial literacy and digital literacy partially have a positive and significant effect on the use of advanced payment tools. These findings emphasize the importance of increasing financial and canggih literacy among students to encourage more active and wise use of canggih payments. This research is expected to be a reference for the development of educational programs that focus on financial literacy and digital payments in educational institutions. Thus, the results of this study can provide knowledge to policy makers in designing effective strategies to improve students' understanding of the benefits and risks of using advanced payments. Keywords: Financial literacy, canggih literacy, canggih payments.
Analisis Hubungan Zakat, Inflasi, Dan Kemiskinan terhadap Kesejahteraan Masyarakat Di Indonesia Farizal, Nando; Ramadhan, Mhd Syahwali; Hidayati, Ayu
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 4, NO.2, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v4i2.9495

Abstract

The Human Development Index (HDI) is a picture of human welfare development in a country. Indonesia has 34 provinces and some provinces still have HDI levels below 70% and are included in the moderate HDI category. This condition can be related to the policies taken from a country both from the strategy of maintaining inflation and reducing poverty levels. The purpose of this study is to analyze, interaction, contribution and causality relationship between Inflation and poverty rate and human development index in provinces in Indonesia. The theory used in this study is related to macro variables in the form of inflation and poverty rate and Human Development Index. This research is a quantitative study using secondary data with a sampling technique with saturated sampling of 34 samples, and analyzed using the VAR method with statistical aids Eviews 10 computer program. The results showed based on the Vector Error Corection Model (VECM) analysis that the poverty rate has an influence of 10.4% Based on the Impulse Response Function (IRF) analysis, the poverty rate response and finally the inflation variable where the dynamic shock is stable between year 15 to year 20. The results of the Forcast Error Variance Decomposition (FEVD) analysis show that the poverty rate is the variable that has the greatest contribution to other variables, which is 31.44% and 4.76%. The variable with the lowest response and contribution to other variables is the inflation variable at 3.79%.
The Impact of Digital Literacy and Biographical Characteristics on Employee Performance with Motivation as a Moderating Variable: A Case Study of Bank Muamalat in Palu, Indonesia Anggereani, Iga; Malarangan, Hilal; Jalil, Abdul
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 5, NO.1, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v5i1.9124

Abstract

This study aims to analyze the influence of biographical and digital literacy on employee performance with motivation as a moderating variable at Bank Muamalat Kota Palu, both partially and simultaneously. Using an associative quantitative approach, this study collected primary data through observation and questionnaires. The entire population was used as a sample. Data analysis using SPSS version 24 for windows, including the classical assumption test and MRA. The results of the T test showed that the digital literacy variable had a positive and significant effect on employee performance, while biographical had no positive and insignificant effect. Motivation was not proven to moderate the influence of digital literacy characteristics or biographies on employee performance. The F test revealed that digital literacy and biographical simultaneously affected employee performance with motivation as a moderating variable. The coefficient of determination (R Square) of 0.652 indicates that the independent variable affects the dependent variable by 65.2%, while the rest is influenced by other variables not studied. This study provides valuable insight into the dynamics of factors that influence employee performance in the Islamic banking sector, especially at Bank Muamalat Kota Palu.
Strategi Pemberdayaan Ekonomi Dalam Meningkatkan Kesejahteraan Santri Dan Warga Masyarakat Pondok Pesantren Hidayatullah Balikpapan Dan Pondok Pesantren Syaichona Cholil Balikpapan Hakim, Abdul; Pancasilawati, Abnan; Hasan, Muhammad
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 4, NO.1, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v4i1.10621

Abstract

This article discusses the economic empowerment strategies implemented at two Islamic boarding schools in Balikpapan—Pondok Pesantren Hidayatullah and Pondok Pesantren Syaichona Cholil—which function not only as educational institutions but also as agents of economic development. The empowerment strategies include structural economic transformation, resource allocation, institutional strengthening, technological advancement, and human resource development. Various business units have been developed, such as cooperatives, Madani markets, skills training programs, agriculture, retail shops, and Islamic financial services, involving both students and the surrounding community. The research adopts a qualitative case study approach, using observation, in-depth interviews, and documentation as data collection techniques. The findings show that both pesantrens successfully implemented strategies based on local potential and Islamic values, contributing to economic self-reliance. Key success factors include strong leadership support, a spirit of independence, and active community involvement.
The Influence of Income, Religiosity, Credibility and Social Media on the Decision to Pay Zakat, Infaq and Shadaqah (Study on UPZIS of Jabal Nur Jami Mosque, Samarinda Ulu District) Jannah, Khoirotul Fatati Munirotul; Mahrus, Moh; Yuliani, Irma
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 5, NO.1, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v5i1.10743

Abstract

East Kalimantan Province has considerable potential for collecting Zakat, Infaq, and Sadaqah (ZIS). To realize this potential, BAZNAS continues to optimize revenue by activating Zakat Collection Units (UPZ) within various regional government organizations and expanding the zakat collection network down to the village level. The UPZIS at Jami’ Jabal Nur Mosque in Samarinda Ulu District is one of the UPZIS units directly supervised by BAZNAS of Samarinda City. This study aims to determine the influence of income, religiosity, credibility, and social media on the decision to pay zakat, infaq, and sadaqah at the UPZIS using a quantitative associative approach. Through purposive sampling, a research sample of 91 respondents was obtained. The data were tested using multiple linear regression with SPSS VER.21. The results of the study show that income, credibility, and social media each do not have a significant partial effect, while religiosity has a significant partial effect. Simultaneously, income, religiosity, credibility, and social media were found to have a significant effect. The coefficient of determination indicates that 24.2% of the decision to pay is influenced by these four variables, while 75.8% is influenced by other factors outside the scope of this study. Keywords: Income, Religiosity, Credibility, Social Media and Decision to Pay
Determinants of QRIS as a Payment Method for ZIS at BAZNAS Banjarmasin: The Role of Perception, Ease of Use, and Religiosity Maulina, Denissa Salsabila; Mubarak, Zaki; Hidayat, Muhammad Rifqi
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 5, NO.1, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v5i1.10478

Abstract

The rapid development of technology has driven the adoption of digital payment systems, one of which is QRIS (Quick Response Code Indonesian Standard), which facilitates transactions. This study aims to analyze the effect of perceived benefits and ease of use on the decision to use QRIS at BAZNAS Kota Banjarmasin, with religiosity as a moderating variable. The research method used is a quantitative approach with data collected through questionnaires and analyzed using PLS (Partial Least Squares) with SmartPLS software. The population of the study consists of the people of Kota Banjarmasin, with 100 respondents. The results show that perceived benefits and ease of use positively influence QRIS adoption. Religiosity does not strengthen the effect of perceived benefits, but it can strengthen the effect of ease of use on the decision to adopt QRIS.

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