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Muh. Arafah
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Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Bone Polewali Kec. Tanete Riattang Barat Kab. Bone Provinsi Sulawesi Selatan 92721
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Islamic Banking and Finance
Published by Institut Agama Islam Negeri Bone
ISSN : 28284402     EISSN : 29639034     DOI : https://doi.org/10.30863/ibf
Core Subject : Economy,
Economics, Econometrics & Finance
Journal IBF (Islamic Banking and Finance) is a scientific journal managed by Islamic banking, the Bone State Islamic Institute of Religion. This journal focuses on major studies in Islamic Finance, Islamic Banking, finance, Islamic Financial Technology, Islamic Accounting and relevant fields of science.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 56 Documents
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Determinan Faktor Minat Investasi Pada Platform Peer To Peer Lending Syariah: Studi pada Kab. Bone Aura Lila Dwini; Andi Patimbangi; Muhammad Ardi
Islamic Banking and Finance Vol. 6 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v6i1.6096

Abstract

This study aims to analyze the influence of service convenience and platform trust on public investment interest in Sharia Peer-to-Peer (P2P) Lending in Bone Regency. This research employed a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to 50 Muslim respondents domiciled in Bone Regency who had knowledge of or exposure to Sharia P2P Lending services. The results show that platform trust has a positive and significant effect on investment interest, with a regression coefficient of 0.645 and a significance value of 0.040. Meanwhile, service convenience has a positive but insignificant effect, with a regression coefficient of 0.309 and a significance value of 0.294. Simultaneously, service convenience and platform trust significantly influence public investment interest, as indicated by an F value of 21.220 and a significance value of 0.000. These findings indicate that trust in platform security, transparency, and Sharia compliance is more decisive than technical convenience in encouraging public investment interest in Sharia P2P Lending. This study contributes to Islamic fintech literature by integrating the Technology Acceptance Model, particularly perceived ease of use, with platform trust in the context of regional Sharia digital investment behavior.
Dekonstruksi Perlakuan Akuntansi Dana Syirkah Temporer: Jebakan Hibriditas Dan Hegemoni Paradigma Utang-Ekuitas Konvension Rakhmawan Habibi; Mohamad Nur Husen; Abdul Wakhid; Ahmad Zainul Abidin
Islamic Banking and Finance Vol. 6 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v6i1.6099

Abstract

Temporary Syirkah Funds in Islamic banking present a fundamental anomaly to conventional accounting architecture. This study employs a Derridean deconstruction approach to unravel the metaphysical assumptions underlying the current accounting treatment of DST, which places it in a "hybrid" position between debt and equity. The study's central argument is that this hybrid position is not an epistemological solution, but rather a compromise imposed by the dominance of the debt-equity dichotomous paradigm rooted in capitalist accounting ontology. This compromise effectively "tames" and obscures the unique essence of DST as a partnership contract based on profit and risk sharing. Through deconstructive analysis, this study demonstrates how this "in-between" position actually reinforces a hierarchy in which certainty and ownership are privileged over partnership .his research does not offer a reclassification, but rather proposes a radical shift: removing the DST from the conventional balance sheet framework and representing it in a new, performative primary report, the Partnership and Risk Sharing Report. This finding challenges standard setters to fundamentally rethink the architecture of Islamic financial reporting to make it more authentic to its philosophical principles.
Optimalisasi Insentif Pajak Terhadap Instrumen Sukuk Ijarah Dalam Pengembangan Pasar Modal Syariah Indonesia Nur Laily Hidayati; Zakiyyah Ilma Ahmad; Kevin Maulana; Jafar Shiddiq
Islamic Banking and Finance Vol. 6 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v6i1.6100

Abstract

This study aims to analyze the effectiveness of tax incentives on the development of Sukuk Ijarah in Indonesia, specifically during the 2023–2024 observation period. Sukuk Ijarah, as a key instrument in the Islamic capital market, still faces the challenge of potential double taxation due to the application of VAT and income tax on the underlying asset, which may reduce its competitiveness compared to conventional bonds. This study uses a qualitative descriptive method utilizing secondary data sourced from issuer reports, Financial Services Authority (OJK) publications, and applicable tax regulations for the 2023–2024 period. The analysis focuses on evaluating the tax incentive policies provided by the government and their impact on issuer and investor interest in Sukuk Ijarah issuance. The results indicate that despite an increasing trend in sukuk issuance during the study period, the effectiveness of tax incentives has not been fully optimized. The main obstacles lie in the complexity of administrative procedures, limited access to tax facilities, and the lack of specific outreach regarding the tax treatment of Islamic financial instruments. These conditions have resulted in the benefits of tax incentives not being felt evenly by market participants. Therefore, efforts are needed to simplify regulations and increase legal certainty so that the tax burden on Sukuk Ijarah can be equivalent to conventional bonds, so that the principles of fairness and tax neutrality in the national taxation system can be realized.
Peran Informasi Harga Dalam Mempengaruhi Keputusan Konsumen Di Pasar Mikro Muhammad Khoirun Nasirin; Muhammad Syafi'i Budi Santoso; Syafiul Umam; M. Farid Al-Azhar
Islamic Banking and Finance Vol. 6 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v6i1.6101

Abstract

This study aims to analyze the role of price information in influencing consumer decisions in micro markets. Price information is a crucial factor for consumers in making purchasing decisions, particularly in traditional markets, which tend to have varying degrees of information transparency. This study employed a descriptive qualitative method with a field study approach. Data were collected through in-depth interviews, observation, and documentation with consumers and micro-business owners. The results indicate that price information plays a significant role in shaping consumer perceptions of a product's value, influencing price comparisons, and determining purchasing decisions. Limited access to price information leads to information asymmetry, which results in suboptimal consumer decisions. Furthermore, direct interaction, such as bargaining, serves as an alternative mechanism for obtaining price information. This study implies that increasing price transparency and information access can promote micro market efficiency and improve consumer welfare.
Model Pemberdayaan Ekonomi Syariah Berbasis Pesantren di Wilayah Pedesaan Sulawesi Tenggara: Kajian Fenomenologi pada Pondok Modern Darussalam Gontor Kampus 6 Zulfajrin; Yusril Mahendra; Ziana Asyifa
Islamic Banking and Finance Vol. 6 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v6i1.6117

Abstract

Modern Islamic boarding schools in Indonesia have the potential to serve as instruments for empowering rural communities economically based on sharia values, but this potential is not uniform across all institutional and geographical contexts. This study aims to construct a model of sharia economic empowerment implemented by the Darussalam Gontor Modern Islamic Boarding School, Campus 6, Riyadhatul Mujahidin in Mowila District, South Konawe Regency, Southeast Sulawesi, while also identifying the opportunities and constraints that shape the capacity and reach limits of the model. The study used a qualitative phenomenological approach with 12 key informants. Data were collected through in-depth interviews, participant observation, and document analysis. The results show that the empowerment model in operation encompasses four dimensions: productive economy, internal employment, socio-religious, and basic infrastructure. All economic cooperation is based on the musyarakah contract, which substantively fulfills the principles of Islamic jurisprudence. On the opportunity side, Islamic boarding school regulations (Law No. 18/2019), support for the One Pesantren One Product (OPOP) program, and partnerships with Islamic financial institutions offer significant room for expansion. Conversely, key structural barriers, such as a single-door funding system from the central campus, limited certified human resources, and a geographic reach of only six out of nine villages, indicate that this model is still in a pre-consolidated growth phase.
Implementasi Manajemen Risiko Pada Keberlanjutan Usaha Bumdes Temmapettue: Studi pada Desa Teamalala Kecamatan Ulaweng Suci Aryuningsih; Abd. Rasyid R; Sitti Nikmah Marzuki
Islamic Banking and Finance Vol. 6 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v6i1.6170

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in promoting rural economic development; therefore, effective risk management is essential to ensure business sustainability. This study aims to analyze the implementation of risk management, business development, and the challenges encountered by BUMDes Temmapettue in Teamalala Village, Ulaweng District, Bone Regency. The research employed a qualitative approach, with data collected through observation, interviews, and documentation, and analyzed using descriptive qualitative methods. The findings indicate that risk management has been implemented through continuous risk identification, assessment, control, and evaluation, which has contributed significantly to the development and sustainability of the enterprise. The implementation of risk management has strengthened operational performance, improved managerial capability, and enhanced the management's confidence in the long-term prospects of the business. Nevertheless, several challenges remain, including delays in the supply of raw materials and minor workplace injuries experienced by employees during the production process. In conclusion, the implementation of risk management plays a crucial role in supporting the sustainability of BUMDes Temmapettue. However, continuous improvements in risk mitigation strategies are necessary to ensure the long-term resilience and sustainability of the enterprise.

Page 6 of 6 | Total Record : 56

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