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INDONESIA
AT-TIJARAH: Journal Islamic Banking and Finance Research
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 27215482     EISSN : 27455696     DOI : https://doi.org/10.52490/attijarah.
Core Subject : Economy,
Economics, Econometrics & Finance
This journal publishes research results conceptually and technically related to the scope of Islamic Economics with a concentration in the field of Islamic Banking and Finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 57 Documents
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The Mosque Waqf Model In The Concept Of Justice In The Distribution Of Wealth To The Community In Indonesia Ayu Tridayana; Malahayatie; Taufiq
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 7 No. 2 (2025): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v7i2.6729

Abstract

This research examines mosque waqf management models in the context of wealth distribution justice in Indonesia, with the aim of understanding and mapping mosque waqf management practices on the islands of Sumatra, Java, and Kalimantan. The background of the problem raised is the inequality in the distribution of benefits of mosque waqf which is still consumptive and less productive, despite the enormous potential of waqf assets. The research method used is a literature review, with analysis of various relevant secondary data sources. The results show that mosque waqf management in Indonesia is still dominated by traditional approaches that prioritize physical development, while efforts to utilize assets productively are still limited. The conclusion of this study emphasizes the need for a more sustainable and productive mosque waqf management model to reduce economic inequality and improve community welfare
Sustainable Islamic Fintech Ecosystem: A Comparative Analysis Of Indonesia And Bangladesh firman, ahmad; Iskandar; Md. Mohi Uddin
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 7 No. 2 (2025): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v7i2.6769

Abstract

This article presents a comprehensive analysis of the integration of Financial Technology (FinTech) into the Islamic financial ecosystem in Indonesia, focusing on the paradox between its massive market potential and its still-low inclusive realization. The convergence of the world's largest Muslim population, a rapidly growing digital economy, and a developing sharia finance industry places Indonesia in a strategic position. However, behind the positive macro indicators, structural challenges are hindering widespread adoption, primarily due to low levels of Sharia financial literacy and inclusion. The key research gap identified is the lack of a systemic analysis linking the fragmentation of the regulatory framework, specifically the dualism between the Financial Services Authority (OJK) and the fatwas of the National Sharia Council-Indonesian Ulema Council (DSN-MUI), with the public trust deficit that hampers inclusion. Using qualitative methods through a comparative case study approach with Malaysia as a benchmark, this research finds that legal uncertainty arising from an incohesively integrated regulatory framework is the root cause of the low trust and effectiveness of literacy programs. These findings lead to strategic policy recommendations centered on regulatory harmonization to create legal certainty, a fundamental prerequisite for building a sustainable and inclusive Sharia FinTech ecosystem.
Business Risk Modelling Using Maqasid Sharia For Islamic Bank Financing Decisions Agung Nugraha, Aditya; Sain, Zohaib Hassan; Sartika, Mila; AGOI, Moses Adeolu
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 7 No. 2 (2025): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v7i2.6775

Abstract

This research aims to model business risk based on Maqasid Sharia as a framework for financing decision-making at Bank Syariah Indonesia (BSI) Pekalongan Branch. This study departs from the increasing complexity of financing risks amid demands for compliance with Sharia principles and financial stability. This study seeks to answer the question of the extent to which Maqasid Sharia values, such as hifz al-mal (property protection), hifz al-nafs (protection of life and welfare), and hifz al-din (protection of religious values), can be integrated into the risk management and decision-making process of Islamic bank financing. This study employs a qualitative-descriptive approach, collecting data through in-depth interviews, field observations, and an analysis of financing documents at the BSI Pekalongan Branch. The data was analysed thematically by linking empirical practices and Maqasid Sharia theory in the study of business risk management. The study results show that the application of Maqasid Sharia values has been gradually internalised in feasibility analysis, contract determination, and financing monitoring. The principle of hifz al-mal is the basis for prudent protection of banks' and customers' assets. Hifz al-nafs directs policies towards businesses oriented towards social benefits, and hifz al-din ensures compliance with Sharia fatwa and Islamic business ethics. The integration of these values has been proven to reduce non-performing financing (NPF) and strengthen customer confidence. The implications of this study confirm that maqasid Sharia plays a role as a meta-framework in risk management, which can simultaneously balance financial and moral goals. These findings offer a theoretical contribution to expanding the Sharia risk management paradigm and opening space for developing value-based risk models to support sustainable financing practices in the Islamic banking sector.
Digital Confidence Beyond Profit: How Self-Efficacy And Perceived Authenticity Override Risk Preferences In Muslim Generation Z's Sharia Investment Motivation In Surakarta Aulia Nisrina, Fida; Sukardi, Budi
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 7 No. 2 (2025): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v7i2.6806

Abstract

along with growing financial awareness and Islamic values, but their actual participation in the Islamic stock market remains relatively low compared to their demographic potential. This study aims to analyze the influence of self-efficacy, risk preference, and perceived authenticity on Islamic stock investment motivation, with attitude as a mediating variable among Generation Z Muslims in Surakarta City. This study used a quantitative method with an associative approach. Data were obtained from 194 respondents through an online questionnaire using a five-point Likert scale and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results showed that self-efficacy, perceived authenticity, and attitude had a significant positive effect on Islamic stock investment motivation, while risk preference had no significant effect. Attitude was proven to mediate the relationship between self-efficacy and perceived authenticity with Islamic stock investment motivation. These findings confirm that self-confidence and perceived product authenticity are more dominant than risk aversion in shaping investment motivation. The research implications emphasize the importance of increasing self-efficacy and perceptions of authenticity through transparency, halal certification, and digital education to increase Generation Z participation in sharia stock investment.
SUKUK ISTISHNA' FOR POST-DISASTERS REGIONAL DEVELOPMENT IN SUMATERA IN 2025 Lia safrina; Hartanti Dewi Dewi; Uswatun Hasanah uswah; Annisaturrahmi Nisa
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 8 No. 1 (2026): AT-TIJARAH: Jurnal Penelitian dan Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v8i1.7639

Abstract

Sumatra is the sixth-largest island in the world, located in the westernmost part of Indonesia. This island is known for its natural wealth, cultural diversity, and strategic role in the Indonesian economy through agricultural and plantation products. As of December 2025, Sumatra is currently experiencing an ecological emergency due to flash floods and landslides that hit Aceh, North Sumatra, and West Sumatra. More than 1,000 lives have been recorded, with hundreds missing, infrastructure has been paralyzed, bridges have been damaged, and thousands of residents have been isolated. Following the flash flood disaster, the need to accelerate infrastructure development and environmental recovery is urgent. Budget constraints in each affected region require additional funding for development. One way to do this is through sukuk istisna' (Islamic bonds). Sukuk helps overcome regional government budget constraints in handling post-disaster reconstruction, which requires large and rapid funding. The use of sukuk with an istisna' contract is an effective alternative financing solution for post-disaster reconstruction. Through this mechanism, the government can finance the construction of damaged disaster-resistant infrastructure, such as schools, hospitals, and bridges, by involving third parties as contractors.
Investment Instruments in the Islamic Financial System: Strengthening Islamic Fiscal Policy Indra Indra; Mukhtasar; Abdul Jamal
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 8 No. 1 (2026): AT-TIJARAH: Jurnal Penelitian dan Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v8i1.7794

Abstract

This study discusses the role of investment instruments in the Islamic financial system as a strategic mechanism for strengthening Islamic fiscal policy. Islamic finance emphasizes justice, transparency, and sustainability by avoiding riba, gharar, and maysir, while linking financial activities to the real sector. Using a qualitative descriptive approach, this research analyzes secondary data obtained from academic literature, regulatory documents, and reports from Islamic financial institutions. Content analysis, comparative analysis across countries, and bibliometric mapping are employed to identify conceptual relationships and empirical patterns. The results show that Islamic investment instruments such as sukuk, mudharabah, musyarakah, and productive waqf contribute significantly to Islamic fiscal strengthening by supporting public financing, expanding the fiscal base, and promoting equitable wealth distribution. Sovereign sukuk provide an asset-backed and sharia-compliant alternative for infrastructure and social development financing, while profit-and-loss sharing instruments enhance economic participation and real-sector growth. Productive waqf supports long-term social expenditure without increasing fiscal burdens. However, the effectiveness of these instruments depends on regulatory support, market liquidity, and Islamic financial literacy. Overall, the study concludes that integrating Islamic investment instruments into fiscal policy frameworks can enhance fiscal sustainability and promote inclusive economic development in line with maqasid al-shariah.
The Effects of Gold Price Increases and Perceptions of Gold as a Safe-Haven Asset on Generation Z’s Interest in Gold Investment: Empirical Evidence from Bone Regency Nurtasyani Yusni; Andi Fauziah M; Asni Gusmiarni; Otong Karyono
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 8 No. 1 (2026): AT-TIJARAH: Jurnal Penelitian dan Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/at-tijarah.v8i1.7996

Abstract

Generation Z’s increasing interest to iinvest in gold has not been accompanied by a clear understanding of the factors influencing their investment intention. Rising gold prices and perceptions of gold as a safe-haven asset are presumed to influence investment interest; however, the effects of these factors require further empirical investigation. This study aims to examine the effects of gold price increases and perceptions of gold as a safe-haven asset on Generation Z’s intention to invest in gold. A quantitative approach with survey design was employed. Data was collected through questionnaires administered to 35 Generation Z respondents and analyzed using multiple linear regression with IBM SPSS. The results indicate that gold price increases do not have a statistically significant effect on gold investment intention, whereas perceptions of gold as a safe-haven asset have a positive and statistically significant effect. Simultaneously, gold price increases and perceptions of gold as a safe-haven asset have a statistically significant effect on gold investment interest. These findings indicate that Generation Z’s perception of gold as a safe-haven asset is a more influential factor in shaping investment interest than rising gold prices. Theoretically, this study provides empirical support for the Theory of Planned Behavior and Safe Haven Theory by demonstrating that perceptions of gold’s function as a safe-haven asset play a stronger role in shaping investment interest than price-related factors. Practically, the findings provide valuable insights for financial institutions, investment practitioners, and policymakers in designing financial education and literacy strategies that emphasize gold’s role as a safe-haven asset and store of value, thereby potentially encouraging greater interest to invest in gold among Generation Z.

Page 6 of 6 | Total Record : 57

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