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Munawar Rizki Jailani
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JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Published by Institut Agama Islam Negeri Lhokseumawe
ISSN : 27148793     EISSN : 26158469     DOI : https://doi.org/10.52490/jeskape
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
Journal of Islamic Economics, Accounting and Banking (JESKaPe) is a scientific journal published by the Faculty of Islamic Economics and Business - IAIN Lhokseumawe. This journal serves as a forum for research results both conceptually and technically related to the scope of Islamic Economics, Islamic Finance, Islamic Accounting, Islamic Banking and other fields related to the main scope. JESKaPe was first published in June 2017 and subsequently published twice a year, namely in June and December each year. This journal publishes state-of-art papers in fundamental theory, experiments and simulations, as well as applications, with systematically proposed methods, an adequate review of previous works, extended discussions and concise conclusions. As our commitment to the advancement of science and technology, JESKaPe follows an open access policy which allows published articles to be freely accessed online for free without having to subscribe.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 83 Documents
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Determinants of Customers' Decisions in Choosing Musyarakah Mutanaqisah Financing: The Roles of Personal Selling, Perceived Value, and Perceived Sacrifice Santi Arafah; Amanda Egi Pratiwi; Khadijah Syaparillah Simamora; Aldi Armadana
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 10 No. 1 (2026): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v10i1.7907

Abstract

This study aims to analyze the determinants of customers decisions in choosing Musyarakah Mutanaqisah (MMQ) financing by examining the roles of personal selling, perceived value, and perceived sacrifice. A descriptive quantitative research design with a cross-sectional approach was employed. The population consisted of 53 customers of PT Bank Sumut Syariah KCPsy Kota Baru Marelan who had used MMQ financing, and all respondents were selected using purposive sampling. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results of the research conducted with a confidence level of 95% based on sig. 5%, states that personal selling, perceived value and perceived sacrifice affect musyarakah mutanaqisyah financing decisions. These findings suggest that strengthening the personal selling of account officers, enhancing customers perceived value, and effectively managing customers perceived sacrifice can improve customers' willingness to choose MMQ financing products in sharia banking.
How Price Perception and Digital Marketing Drive Frozen Food Consumers' Repurchase Intention: The Role of Purchasing Decision Mediation yeni mauliana; Adnan; Ikramuddin
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 10 No. 1 (2026): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v10i1.8017

Abstract

This study aims to examine the influence of price perception and digital marketing on repurchase intention and also explores the role of purchase decisions as an intervening variable in this relationship. This study uses primary data collected by distributing questionnaires as the main instrument, with the Hair method applied for sampling. The study consists of a total sample size of 144 respondents. This study uses a quantitative approach using Structural Equation Modeling (SEM). The findings reveal that digital marketing and price perception positively affect purchase decisions. Furthermore, purchase decisions and digital marketing positively and significantly influence repurchase intention. However, price perception, on its own, does not have a significant effect on repurchase intention. Also, the purchase decision partially mediates the relationship between price perception and digital marketing with repurchase intention. It implies that the purchase decision variable serves as a key intermediary in the impact of price perception and digital marketing on repurchase intention for frozen food products in Lhokseumawe City. Substantially, price perception itself does not significantly affect repurchase intention when not mediated by purchase decisions.
Reimagining Fiscal Policy in Indonesia: Integrating Islamic Fiscal Instruments for Equitable and Sustainable Public Finance kartika marella vanni; Agus Sulistiyono
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 10 No. 1 (2026): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v10i1.8152

Abstract

This study examines the implementation of fiscal policy in Indonesia from the perspective of Islamic economics. The discussion is motivated by the persistent structural pressure on the state budget: the 2024 budget closed with a deficit of IDR 507.8 trillion, equivalent to 2.29 percent of gross domestic product, while the tax ratio fell to 10.08 percent, the lowest among comparable economies in the region, and outstanding central government debt reached IDR 9,637.9 trillion by the end of 2025. At the same time, the redistributive capacity of the existing fiscal system remains limited, as indicated by a Gini ratio of 0.375 in March 2025, and the national zakat potential of IDR 327 trillion is largely untapped, with actual collection of only around IDR 41 trillion. This research applies a qualitative approach using library research, drawing on academic books, scholarly articles, statutory documents, and official government publications, which are then examined through content analysis. The findings show that fiscal policy in Islamic economics rests on the principles of justice, efficiency, and public benefit, as demonstrated during the era of the Prophet Muhammad and the Rightly Guided Caliphs, when expenditure was calibrated to actual revenue and administered through the baitul mal. In Indonesia, several Islamic fiscal instruments have been partially absorbed into the national system, most notably zakat as a deduction from taxable income, yet regulatory ambiguity and weak inter-institutional coordination persist. The study recommends strengthening the synergy between zakat and taxation and formulating fiscal policy grounded in Islamic values more systematically.

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