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Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Published by Sekolah Tinggi Agama Islam (STAI) Yayasan Pendidikan Islam Qaimuddin (YPIQ) Bauabau
ISSN : 2988148X     EISSN : 2988134X     DOI : 10.59059
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Ekonomi Syariah. Jurnal ini berkaitan dengan aspek apapun dari manajemen, tidak terbatas pada topik berikut : berbagai perspektif ekonomi Islam, keuangan publik Islam, keuangan Islam, akuntansi Islam, etika bisnis Islam, perbankan Islam, asuransi Islam, pemikiran ekonomi Islam, manajemen sumber daya manusia Islam, keuangan mikro Islam, ekonomi pembangunan Islam, Ekonomi moneter Islam, ekonomi fiskal Islam, pasar modal Islam, dan tema lain yang relevan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 220 Documents
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Beyond Profit: The Role of ESG Disclosure in Enhancing Financial Performance of Bank Syariah Indonesia Mohammad Hatta Fahamsyah; Muhammad Najamuddin Dwi Miharja; Stevanus Willyam Adi Setiawan
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3242

Abstract

The growing adoption of Environmental, Social, and Governance (ESG) principles has transformed the banking industry from a profit-oriented business model toward sustainable value creation. In the Islamic banking sector, ESG disclosure is closely aligned with the principles of Maqasid al-Shariah, which emphasize ethical conduct, transparency, social responsibility, and environmental stewardship. This study aims to examine the effect of ESG disclosure on the financial performance of Islamic commercial banks in Indonesia during the 2020–2025 period. The research employs a quantitative explanatory approach using panel data obtained from the annual reports and sustainability reports of Islamic commercial banks. ESG disclosure is measured through the environmental, social, and governance dimensions, while financial performance is represented by Return on Assets (ROA) and Return on Equity (ROE). Panel data regression analysis is applied to evaluate both the partial and simultaneous effects of ESG disclosure on financial performance. The findings indicate that environmental, social, and governance disclosures each have a positive and significant effect on financial performance, while the three dimensions jointly contribute to improving the profitability of Islamic banks. Among the ESG dimensions, governance disclosure demonstrates the strongest influence, highlighting the importance of transparency, accountability, and effective Shariah governance in achieving sustainable financial performance. These findings contribute to the literature on sustainable finance and Islamic banking by providing empirical evidence from Indonesia and offer practical implications for banking practitioners, regulators, and investors in strengthening ESG implementation to enhance long-term competitiveness and sustainable value creation.
Pengaruh Sosialisasi Perpajakan Berbasis Digital, Moralitas Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kec. Siantar Sitalasari Topan Sahputra Ginting; Laylan Syafina; Nurwani Nurwani
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3255

Abstract

This study aims to analyze the influence of digital-based tax outreach, taxpayer morality, and tax sanctions on compliance with Rural and Urban Land and Building Tax (PBB-P2) payments in Siantar Sitalasari District. The primary issue in the area is characterized by rapid residential growth that has not yet been matched by the achievement of optimal tax revenue targets. A quantitative associative approach was employed, with data collected via questionnaires distributed to local PBB-P2 taxpayers and subsequently analyzed using multiple linear regression. Partial test results indicate that digital outreach specifically through the "Sicepak" application facilitates easy access to information, positively encouraging urban resident engagement. Similarly, taxpayer morality acts as an ethical internal driver, motivating citizens to fulfill their civic obligations without feeling burdened. Among the variables, tax sanctions in the form of late-payment fines emerged as the most dominant instrument, rationally compelling resident discipline. Simultaneously, the combination of these three factors contributes significantly accounting for 91.5% of the influence to the level of public tax compliance. In conclusion, optimizing PBB-P2 revenue cannot be achieved through isolated measures; rather, it requires a harmonious blend of modern information technology, appeals to conscience, and firm law enforcement. Therefore, it is recommended that local fiscal authorities continue to expand the promotion of integrated digital features that address taxpayer morality while maintaining transparency regarding sanctions to uphold taxpayer discipline.
Penerapan Aplikasi Si Apik dalam Penyusunan Laporan Keuangan pada UMKM Ikan Tuna Abon di Jayapura Karlin Novyandi Numberi; Fushy Dian Shantika Rumsarwir
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i3.3257

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy, particularly in Jayapura City, which relies heavily on the small business sector to support its economic activities. However, most MSMEs still face challenges in managing their financial reports, primarily due to inaccurate, time-consuming manual recording, and the difficulty of business evaluation. This study aims to implement the Android-based IS APIK (System Information System) as an accounting digitalization instrument that can help improve the effectiveness of financial records in MSMEs. The study employed a qualitative method with a strategic case study through in-depth interviews, participant observation, and focus group discussions with MSME fish floss processors in Jayapura. The findings indicate that the use of IS APIK significantly improves the efficiency of financial report preparation, reducing the processing time from 3–4 days to just 1 working day. This study provides a tangible contribution to the digital transformation efforts of MSMEs in underdeveloped regions and serves as the basis for policy recommendations to accelerate digitalization in MSME financial management.
Pengembangan UMKM Berbasis Kearifan Lokal Pendekatan SWOT Tinjauan Ekonomi Islam Mhd Luthfi Daulay; Muhammad Syahbudi; Juliana Nasution
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3261

Abstract

This study aims to analyze the development strategy of Micro, Small, and Medium Enterprises (MSMEs) based on local wisdom through a SWOT approach with an Islamic economic perspective, using the case study of Rujak Simpang Jodoh in Medan City. The research method employed is descriptive qualitative, with data collected through observation, interviews, and documentation. SWOT analysis was conducted by compiling the IFAS (Internal Factor Analysis Summary) and EFAS (External Factor Analysis Summary) matrices to determine the strategic position of the business development. The findings show that the IFAS total score of 2.50 and EFAS total score of 3.05 place Rujak Simpang Jodoh in Quadrant I (Aggressive/Growth Strategy). This indicates that the business has strong internal factors, such as a distinctive taste, affordable prices, strategic location, and halal products, supported by external opportunities including the culinary tourism trend, government support for MSMEs, the growth of digital marketing, and increasing consumer awareness of halal products. From the perspective of Islamic economics, the development strategy is directed towards applying the principles of maslahah (public benefit), itqan (professionalism), amanah (trustworthiness), and maintaining halalan thayyiban in business practices. Therefore, the development of MSMEs based on local wisdom, such as Rujak Simpang Jodoh, has a promising prospect for sustainable growth. Optimizing internal strengths and external opportunities, along with strengthening business management in accordance with Islamic economic principles, is the key to overcoming weaknesses and threats, while creating a competitive, fair, and blessed enterprise.
Pengaruh Promo Media Sosial, Adopsi Kultural, dan Label Halal terhadap Pembelian Makanan Oriental : Studi Kasus Mahasiswa Gen Z FEBI UINSU Yuni Andriani Ritonga; Rahmi Syahriza; Aqwa Naser Daulay
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3262

Abstract

This empirical research examines how social media marketing, cultural adoption, and halal certification impact the purchasing choices of oriental cuisine among Generation Z students at FEBI UINSU. Employing a quantitative associative research design, primary data were gathered via digital questionnaires from 120 active students (cohorts 2022–2025) selected through purposive sampling based on their experience purchasing or consuming oriental food. The dataset was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS, encompassing both outer measurement and inner structural model evaluations. All constructs successfully met the thresholds for convergent validity, discriminant validity, and composite reliability. The coefficient of determination (R^2) reached 0.424, demonstrating that the three independent constructs explain 42.4% of the variance in purchase decisions. Hypothesis testing reveals that social media marketing and halal certification exert a positive and significant effect on purchase decisions, while cultural adoption stands out as the most dominant positive factor. These insights confirm that Generation Z’s consumption of oriental dishes is driven by a combination of digital exposure, receptivity to global cultural elements, and certainty regarding product halal status. Practically, oriental culinary business operators are advised to align targeted digital promotion, distinct cultural positioning, and transparent halal certification to foster sustainable market growth.
Penerapan Prinsip Syariah dalam Manajemen Rantai Pasok (Supply Chain) pada Industri Halal: Studi Kasus Pempek Bege di Kota Medan Nurul Noviyana; Nur Ahmadi Rahmani; Juliana Nasution
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3276

Abstract

This research aims to analyze the implementation of Sharia principles in Supply Chain management within the halal industry through a case study of Pempek Bege, a halal food MSME in Medan City. The study focuses on raw material procurement, production processes, product distribution, and the impact of Sharia principles on business performance. A qualitative approach with a case study design was employed. Data were collected through observation, in-depth interviews, and documentation, and then analyzed using an interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that Pempek Bege has implemented Sharia principles throughout its Supply Chain activities by selecting trustworthy suppliers, utilizing traceable raw materials, maintaining cleanliness and quality during production, and ensuring honest and responsible product distribution. The application of the principles of amanah (trustworthiness), transparency, ustice, and traceability contributes to maintaining the halal integrity of the products. Furthermore, the implementation of Sharia principles has a positive impact on consumer trust, product quality, business reputation, and competitiveness. Therefore, the application of Sharia principles in Supply Chain management plays an important role in supporting the sustainability and growth of halal businesses in Medan City.
Modal Sosial Islam dalam Pemulihan Bencana: Studi Kasus UMKM di Langkat Nazwa Zahra; Waizul Qarni; Muhammad Ikhsan Harahap
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3277

Abstract

This study examines the role of Islamic-based social capital in supporting the economic recovery of Micro, Small, and Medium Enterprises (MSMEs) affected by the November 2025 flood disaster in Langkat Regency, North Sumatra. The flood, which struck the region from November 26, 2025, became one of the most destructive hydrological disasters in the area’s recorded history, with Tanjung Pura District as the most severely impacted area (18,629 households). The study employs a qualitative approach with a case study design, involving informants from MSME actors in trade, agriculture, and fisheries sectors in Tanjung Pura District who met specific selection criteria. Findings reveal three main Islamic social capital mechanisms operative in recovery: (1) mobilization of zakat, infaq, and shadaqah (ZIS) as a responsive resource redistribution instrument; (2) silaturahmi networks facilitating informal capital transfer and business information exchange; and (3) amanah values functioning as a substitute for formal collateral. These findings carry policy implications for integrating mosque institutions and BAZNAS into the regional disaster management system.
Pengaruh Green Marketing dan Kesadaran Religius terhadap Keputusan Membeli Produk Rumah Tangga Ramah Lingkungan pada Keluarga Muslim Kota Medan Novan Wicaksana; Nur Ahmadi Bi Rahmani; Reni Ria Armayani Hasibuan
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3278

Abstract

Escalating household waste generation and environmental degradation necessitate a shift toward eco-conscious consumption practices. This study evaluates how Green Marketing and Religious Awareness drive the Purchasing Decision for Eco-Friendly Household Products among Muslim Families in Medan City. Utilizing a quantitative survey design, primary data were gathered via questionnaires from 100 respondents selected through a purposive sampling approach. The dataset was analyzed using multiple linear regression in SPSS 26. Findings demonstrate that Green Marketing exerts a statistically significant positive effect on buying decisions (t = 6.049, p < 0.001). Similarly, Religious Awareness positively and significantly influences purchasing behavior (t = 5.707, p < 0.001). Simultaneously, both predictors account for 60.1% of the variance in consumer choices (R² = 0.601). Ultimately, combining eco-centric marketing tactics with religious values serves as a potent framework for fostering sustainable consumption habits within Muslim households across Medan.
Analisis Prinsip Keadilan dan Perlindungan Sosial dalam Sistem Santunan PT. Jasa Raharja (Persero) Ditinjau dari Perspektif Asuransi Syariah Muhammad Hafiz; Rahmi Syahriza; Muhammad Ikhsan Harahap
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2026): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i2.3282

Abstract

This study examines the application of the principles of justice and social protection in the provision of compensation by PT Jasa Raharja and analyzes its compatibility with the principles of Islamic insurance. This study employed a descriptive qualitative approach. Research information was obtained through interviews, observations, and documentation involving PT Jasa Raharja Medan Branch officials and members of the community who received compensation. The collected data were analyzed through the stages of data reduction, data presentation, and conclusion drawing, following the analytical model developed by Miles and Huberman. The results show that the implementation of compensation by PT Jasa Raharja reflects the principle of justice through transparent procedures, equal treatment, and the provision of victims’ rights in accordance with applicable regulations. The compensation also provides social protection by helping victims and their heirs cope with the economic impacts arising from traffic accidents. From the perspective of Islamic insurance, this mechanism shares common values with ta'awun, which emphasizes mutual assistance; takaful, which involves collective risk management; and maslahah, which emphasizes achieving benefits for society. These values are consistent with the objectives of maqashid al-shariah, particularly the protection of life (hifz al-nafs) and the protection of property (hifz al-mal). Thus, PT Jasa Raharja’s compensation system not only serves as a form of state-administered social protection but also demonstrates values that are consistent with Islamic economic principles in promoting justice, welfare, and public benefit. These findings contribute to the development of studies concerning the relationship between public social protection systems and Islamic insurance values in the Indonesian context.
Supply Chain Sustainability Reporting in the Plastic Industry: Unveiling Environmental, Social, and Governance (ESG) Reporting Practices at PT MSI Pradipta Vidinera Raharja; Nur Fadjrih Asyik
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i3.3287

Abstract

This study investigates and analyses the practice of reporting ESG (Environmental, Social, and Governance) within the plastic industry supply chain at PT. MSI, as well as the function of sustainability reports in corporate governance. It was due to the stakeholder’s intense pressure and environmental awareness regarding the plastic industry. Therefore, ESG reporting became a strategic issue which was unavoidable for the company. The study applies qualitatively with a descriptive approach. Furthermore, the population consists of plastic industry manufacturing. The data were gathered through deep-interviews with key informants who were directly involved in the planning and implementation of ESG reporting, as well as observation, and company’s document analysis of the company’s sustainability report. Moreover, the data were analysed using descriptive-qualitative analysis which incorporated empirical findings in legitimation, stakeholder theories, Green washing and transparency issues. As a result, it shows how practice of ESG reporting at PT. MSI evolves continually in response to external pressure, especially global and regulator customers. Meanwhile, sustainability report serves not only as an external legitimation tool, but also as an internal control mechanism that promote governance restoration, documentation discipline, and cross functionality. Despite the limitation of data harmonization and sustainable accounting integration, ESG reporting at PT. MSI shows shift from a symbolic approach to a more meaningful practice focused on long-term sustainability.

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