IIJSE
The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local Wisdom in Sharia Economic Perspective, and others related to Sharia economics. The journal is published periodically triannually in March, July, and November. Guidance for submission: ֎ The manuscript submitted to IIJSE must never be published elsewhere. ֎ The IIJSE is published in English. ֎ The articles must be submitted via OJS in Microsoft Word format. ֎ The articles should follow APA reference, with the body note, max 4000 words, and APA citation style.
Articles
2,054 Documents
<![CDATA[Sharia Investment Literation by Sharia Insurance Agents on Unit-Linked Products ]]>
<![CDATA[Syarifudin Syarifudin]]>;
<![CDATA[Alphasyah Lazuardy Sidarta]]>;
<![CDATA[Fitra Azkiya Firdiansyah]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v4i1.1377
<![CDATA[The growth of the Islamic insurance industry in this country can be seen from the increase in existing assets and players. However, the low level of literacy related to sharia insurance as well as how to invest in unit-linked sharia insurance products makes some people hesitant about sharia insurance. Certified sharia insurance agents are at the forefront of providing investment literacy in sharia insurance products to customers since they have been given full trust to manage their assets so that customers get protection and benefits. How the sharia insurance agent at PT. Asuransi Jiwa Generali Indonesia understands Islamic investment will be discussed in depth using a descriptive qualitative method and triangulation techniques in managing the interview results. This study reveals that certain agents also lack product awareness and investment literacy. So that it can be a reference for insurance agent trainers in optimizing training for agents, both directly and through applications, to provide more understanding and make it easier for Generali insurance agents to provide information on unit-linked products to their customers, especially in terms of sharia investment.]]>
<![CDATA[The Influence of Religiousity and Income on Zakat Awareness and Interest in Paying Zakat ]]>
<![CDATA[Nur Adilla]]>;
<![CDATA[Yenni Samri Julianti Nasution]]>;
<![CDATA[Sugianto Sugianto]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v4i1.1387
<![CDATA[Zakat given to mustahiq will play a role as a supporter of their economic improvement if it is consumed in productive activities. The utilization of productive zakat has a concept of careful planning and implementation, such as examining the causes of poverty, lack of working capital, and lack of employment opportunities. Therefore, zakat has a very strategic role in poverty alleviation efforts or economic development. This study is a descriptive quantitative study that examines the independent, dependent, and intervening variables related to the influence of religiousity and income on interest in paying directly and indirectly through zakat awareness of zakat. Located at LAZ Nurul Hayat Medan using as many as 100 mustahiq. The results of the research show that the variables of religiousity and income affect the interest in paying zakat directly or indirectly through zakat awareness at LAZ Nurul Hayat Medan.]]>
<![CDATA[Halalan Toyyiban: Theory and Implementation of Food Products Consumers ]]>
<![CDATA[Novi Yanti Sandra Dewi]]>;
<![CDATA[Ahadiah Agustina]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v4i1.1425
<![CDATA[For a Muslim consuming food is not only good taste, but also must meet the criteria of halalan thayyiban. Halal food is not necessarily thayyiban, because halal food at the time of processing may be given additional ingredients that are not halal. Consumers of food products should have spiritual awarenes (spiritual awareness) related to food products that they consume, especially Muslim consumers. Consuming halal food thayyiban is an order from Allah SWT, where this halal food product thayyiban has several characteristics that the food is classified as halal food, contains adequate nutrition and balanced, proportional, and safe. The purpose of this study is to examine more deeply about the theory of halalan thayyiban and the implementation of consumers of food products against the theory of halalan thayyiban, with the method used is qualitative method.]]>
<![CDATA[Implementation of Sharia Economy as a Model of Community Empowerment Mosque-Based ]]>
<![CDATA[Abdul Wahab]]>;
<![CDATA[Sulaiman Arsyad]]>;
<![CDATA[Risma Syahrani]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v4i1.1426
<![CDATA[The mosque has a very strategic function in the Islamic community both as a place of worship and a media center for holistic development of people. This study describes the function of the mosque as the center of community empowerment activities and the factors that influence it in it. The research method uses qualitative descriptive methods through interviews, field notes, and documentation. The research site is Masjid at-Taqwa Harapan Permai Telagawaru Housing West Lombok. The results showed that Masjid Raya At- Taqwa Housing Harapan Permai Telagawaru West Lombok, represents a mosque that is able to revive the spirit of community empowerment movement in the field of religious spiritual, economic, educational, social, and cultural arts development. The success of mosque-based community empowerment activities in at-Taqwa Mosque is supported by adequate human resources depicted in the organizational structure of the ideal mosque management council and supported by effective communication capabilities of the da'i. This study recommends the importance of professionalism in the management of mosques and the importance of managing effective communication with both congregations and other stakeholders. This research enriches the study of the development of Islamic society, especially in the empowerment of mosque-based communities.]]>
<![CDATA[Cash Waqf Linked Sukuk: Potential and Challenges ]]>
<![CDATA[Fusthathul Nur Sasongko]]>;
<![CDATA[Tika Widi Astuti]]>;
<![CDATA[Muhammad Syaukin Muttaqin]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v4i1.1441
<![CDATA[Waqf as an instrument of Islamic economics in the modern era as it is today. Indonesia with the most Muslims in the world has a very large potential for waqf, with a nominal potential of approximately Rp. 2,000 Trillion and it would be a shame if that great potential could not be optimized as well as possible. Then CWLS is expected as an alternative instrument for optimizing the potential of waqf and examining the obstacles that will be faced . The purpose of this research is Cash Waqf Linked Sukuk as an instrument for optimizing the potential of waqf in Indonesia. CWLS is a productive cash waqf which is expected to improve the national economy. The research method used is library research where by reviewing all articles, books, and writings of experts to strengthen CWLS, you can maximize the potential of waqf in Indonesia. The results obtained are that CWLS is able to be an alternative for optimizing the potential of waqf, then the obstacles faced are the level of literacy as community insight in doing waqf and the level of religiosity of the community in doing waqf.]]>
<![CDATA[Analysis of Internal and External Determinant Variables towards Profitability of Islamic Banking in Indonesia (2014-2020) ]]>
<![CDATA[Febri Ramadhani]]>;
<![CDATA[Muhammad Rizkan]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v4i1.1442
<![CDATA[Indonesia is a country that adheres to a dual banking system, namely conventional and Islamic Banking. The growth rate of Islamic banking in the last three years is higher than conventional banking. However, in total assets, Islamic banking is still far behind conventional banking. Therefore, it is necessary to study further the performance of Islamic banking reflected in its profitability. So, it becomes an alternative input in determining Islamic banking policies. This study aims to know the factors affecting the profitability (ROA) of Islamic Banking in Indonesia. The data used are the 2014-2020 monthly data in the amount of 79 data. The method used in this study is a Vector Error Correction Model (VECM) to determine the effect of long-run and short-run relationships. The results of the study showed that the long-run relationship of the NPF variable affected and was significant positive toward ROA, CAR affected and was significant negative toward ROA, while the inflation variable had a negative relationship and not significant toward ROA. The results of the short-run relationships showed that the NPF and CAR variables positively affected ROA, while the inflation variable did not significantly affect the ROA.]]>
<![CDATA[Financial Ratio Analysis at PT. Adaro Energy Tbk. Based on The 2017 – 2020 Financial Statements ]]>
<![CDATA[Christine Herawati Limbong]]>;
<![CDATA[Elida Florentina Sinaga Simanjorang]]>;
<![CDATA[Nova Jayanti Harahap]]>;
<![CDATA[Zulkarnain Nasution]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v4i1.1460
<![CDATA[Every company must have financial reports that record capital, profits, losses, production wages, salary payments, which are related to the whole business. This report is called a financial report or financial report which records all information about a company's finances. The financial report is the final result of the process of recording financial transaction activities in a company that describes the company's financial condition in an accounting period and is a general description of the performance of a company. Where the purpose of making financial statements is to communicate the economic resources (assets), and obligations of an entity at a certain time, and the capital owned by the company. One way to get good financial reports is to compare the numbers in the financial statements. In making comparisons known as financial ratio analysis. The financial ratios used are profitability ratios and liquidity ratios. The results of these financial ratios will show the health condition of the company in question and are used to assess management's performance in a period whether it has achieved the targets as set and assesses management's ability to effectively empower company resources.]]>
<![CDATA[Analysis of Company Capability, Supply Chain Management of Competitive Advantage, and Company Performance ]]>
<![CDATA[Nuraini Nuraini]]>;
<![CDATA[Sumitro Sarkum]]>;
<![CDATA[Abdul Halim]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v4i1.1463
<![CDATA[The main purpose of this test is to determine the situation that affects the independent variables like the company's ability, supply chain management practices, supply chain responsiveness, and supply chain strategy regarding competitive advantage which is used as the dependent variable. As well as supply chain management practices on company performance are used as moderating variables at UPPKS ANANDA JAYA. This research uses non-probability sampling analysis method and technical Accidental Sampling, this research was conducted to distributors with a total of 150 respondents. The conclusion of this test shows that the company's performance can develop quality with competitive advantages and supply chain management practices that are met. Likewise, with the capabilities of the company, supply chain responsiveness and supply chain strategies have a positive effect so that companies can increase their competitive advantage. However, it is different in the supply chain management practice variable which cannot develop a competitive advantage in the company. To be able to advance competitive advantage, companies must pay attention to and know the weaknesses that can become problems, it is necessary to have strengths by implementing supply chain management to maintain the company's competitive advantage.]]>
<![CDATA[Cash Waqf Linked Sukuk (CWLS): An Alternative Instrument for Infrastructure Financing ]]>
<![CDATA[Ubaidillah Ubaidillah]]>;
<![CDATA[Masyhuri Masyhuri]]>;
<![CDATA[Nanik Wahyuni]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economic: July, 2021 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v4i1.1473
<![CDATA[Sukuk and waqf become an important component and contribute for the development of a country. The evidence of the success of waqf is seen in their contribution to the public interest, therefore waqf institutions are required to achieve it. In realizing the goal of creating productive waqf instruments, BWI and several stakeholders have created the Cash Waqf Linked Sukuk (CWLS) isntrument. This aims to encourage the consolidation of Islamic social funds and provide a safe social-based investment space, so far CWLS has contributed to the health sector as happened in hospitals. Achmad Wardi Attack Banten. This instrument also has great potential to cover the state budget deficit in meeting the financing of state infrastructure development. This paper uses descriptive qualitative method with literature review. it tries to explore the Cash Waqf Linked Sukuk as a potential instrument that can contribute positively to social welfare in Indonesia.]]>
<![CDATA[Accounting of Refinancing and Take Over for Murabahah Contract ]]>
<![CDATA[Aang Kunaifi]]>;
<![CDATA[Puji Handayati]]>;
<![CDATA[Mat Bahri]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1490
<![CDATA[The development of community needs necessitates the dynamics of services at Islamic financial institutions, especially in contract schemes or transaction models. Besides being influenced by the financial capacity of the community, there is also a rational choice to get cheaper transaction options. So, in the practice of Islamic finance, refinancing and take over transaction schemes are also developing. This article was written with the aim of describing the accounting treatment of refinancing transactions and taking over for murabahah contracts and analyzing them based on sharia compliance (sharia compliance). The research approach used is the literature on fiqh laws as guidelines for sharia compliance which has been regulated in the DSN MUI fatwa. The findings that the author can convey in this article are that there are several rational reasons for the recognition and treatment of PSAK-based accounting which regulates refinancing and take over transactions with the obligation to recognize the existence of margins in both transactions. Meanwhile, in fiqh, there is actually a deviation from compliance with sharia.]]>
