Journal of Islamic Economics and Business Ethics (JIESBI)
ournal of Islamic Economics and Business Ethics (JIESBI) E-ISSN 3047-311X is high-quality open access peer-reviewed research journal published by the UIN Cyber Syekh Nurjati Postgraduate, Cirebon, West Java, Indonesia in collaboration with the Association of Islamic Economic Experts (IAEI). This journal aims to be a forum for discussion and publication of research results from academics, researchers and practitioners on the topics of Islamic Economics, Sharia Banking, Islamic Finance, and issues within Asian countries. These topics can take the form of observations of contemporary economic phenomena which highlights economic system problems, regulations in Islam, and other topics. This journal regularly publishes articles and research reports three times a year every February, June and October.
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<![CDATA[An Exploration of the Potentialities of Bai-Salam as a Mode to Financing Agricultural Products in Nigeria: A Case Study of Nguru-Bade Farmers ]]>
<![CDATA[Ahmad Doha]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
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DOI: 10.24235/jiesbi.v1i2.129
<![CDATA[Lack of funding and difficult in securing loan from the bank due to absence of collateral are the major problems that detrimentally affecting the farmers of Nguru-Bade local government areas. Therefore, the overall objectives of this study are to gauge the level of awareness of the farmers of Nguru-Bade local government areas about Bai-Salam product and services and examine how Bai-Salam product can be used as best alternative in financing farmers in Nguru-Bade local government areas. The study used primary source of data (interview) to gained information for the study in order to answer the research questions and achieve the stated objectives. The study also used thematic analysis techniques to analyze the data collected through interview using focus coding techniques. The result from the study depicts out that there is lack of awareness on the Bai-Salam instrument by majority of the farmers of Nguru-Bade local government areas of Yobe state and Bai-Salam being an instrument of Islamic financial institutions can play a vital role in financing farmers deficit in the areas from planting up to harvesting period.]]>
<![CDATA[Strengthening Muamalah Maliyah's Literacy Understanding of Online Transactions in Indonesia ]]>
<![CDATA[Ahmad Supriyadi]]>;
<![CDATA[Arqhan Ravaşdeh]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
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DOI: 10.24235/jiesbi.v1i2.130
<![CDATA[This research aims to test and analyze the understanding of students majoring in Commerce Management at the ALKS study program in implementing online buying and selling schemes from an Islamic perspective, namely by using the Muamalah Maaliyaah contract. The population in this study was 278 people from each generation of the ALKS study program, a sample of at least 10 people was taken and then the sample size became 100 people. This research uses a quantitative approach. The data collection technique used was by distributing questionnaires and interviews. The model used is a simple linear regression model with statistical analysis tests used are the classical assumption test, T-test, validity, and reliability tests. The research results show that from a simple regression test, the results of the t-test variable for the variable Understanding the Muamalah Maaliyaah Agreement show t_count of 15.024 > t_tabel of 1.98472 and a Sig value of 0.000 < 0.05. These results show that "There is a significant relationship between the influence of Understanding the Muamalah Maaliyah Agreement (X) on the decision to carry out online transactions (Y)". It can be concluded that there is a very large influence of ALKS study program students' muamalah literacy on the decision to carry out online transactions.]]>
<![CDATA[Considerations of Religion and Situational Factors, Internal Control on the Occurrency of Fraud Trends: An Experimental Study of the Financial Services Sector in Indonesia ]]>
<![CDATA[Indah Kartika Sari]]>;
<![CDATA[Huraira Rifas]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
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DOI: 10.24235/jiesbi.v1i2.131
<![CDATA[Financial statement fraud does not only occur in the private sector but can also occur in the government sector in the form of material misrepresentation of financial statements to cover up the actual financial condition by carrying out financial engineering. This study aims to examine religious considerations and situational factors, namely pressure or directives from superiors and internal controls against committing fraud tendencies. Literature reveals that religion plays a dominant role in shaping employees' values in their work. This study used an experimental method on 33 financial institution employees divided into two sessions to see the impact of scenarios. The analysis technique using Analysis of Variances (ANOVA) is used to perform multivariable comparative analysis. The results of empirical testing show that internal control factors have a negative influence on fraudulent behavior, and pressure factors or superior directions have a positive effect on the tendency to commit fraud. Meanwhile, religious considerations have less influence on fraud tendencies.]]>
<![CDATA[Implementation of Accountability and Reporting Based on Islamic Sharia in Efforts to Prevent Regional Government Financial Fraud ]]>
<![CDATA[Abdul Muftih]]>;
<![CDATA[Ssonku Muhammedi]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
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DOI: 10.24235/jiesbi.v1i2.132
<![CDATA[The main objective of this study is to prevent fraud in the local government sector on the island of Java by increasing government accountability using the cultivation of the values of the teachings of the kindness of Javanese ancestors, including; Indra Brata (Sky), Yama Brata (Star), Surya Brata (Sun), Candra Brata (Moon), Bayu Brata (Wind), Kuwera Brata (Earth), Baruna Brata (Ocean), Agni Brata (Fire) in each regional apparatus. The concept of this research used attribution theory, which provides an explanation of the reasons why someone does something or chooses to act in a certain way, so that good accountability based asthabrata greatly supports fraud prevention in the local government sector.This research collects data using the literature study method from sources with the theme of fraud and corruption, such as journals and a financial audit agency report on the island of Java between 2020 and 2024. The results of this study indicate that as a whole the implementation of asthabrata values is not optimal in increasing accountability in order to prevent financial fraud on the island of Java. As an implication, Javanese philosophy of "Asthabrata" can be used as a tool in improving financial reporting accountability in order to kill the growth of fraud in the local government financial sector. This research is one of the first to examine in depth related to asthabrata-based accountability in preventing fraud in local government on the island of Java.]]>
<![CDATA[Factors that influence the Islamic Perspective Human Development Index as Evidence of the Development of the Muslim Community ]]>
<![CDATA[Dwi Lestari]]>;
<![CDATA[Nur Azlia Arumi]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
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DOI: 10.24235/jiesbi.v1i2.133
<![CDATA[This study aims to analyze the relationship between macroeconomics and zakat on the Human Development Index (HDI) and the Islamic Human Development Index (I-HDI) using the maqāṣid al-sharī'ah theory approach. We also calculate I-HDI based on maqāṣid al-sharī'ah theory by combining material and non-material aspects and then compare between I-HDI and HDI. The indicators used in the calculation of I-HDI are indicators that are relevant and in accordance with the objectives of maqāṣid al-sharīʿah, so that I-HDI can give a general picture of the results of human development. By employing the dynamic panel regression two-step Generalized Method of Moments (GMM) the study finds that there is a significant difference and quite a large disparity between the results of the HDI and I-HDI, in 34 provinces of Indonesia. The study reveals that economic growth, health fiscal policy, and zakat have a positive effect both on HDI and I-HDI. Nevertheless, the education fiscal policy variable has a positive effect on I-HDI, and conversely, has a negative effect on HDI. This condition occurs because the target and strategy for absorption of the education budget are not optimally carried out by the government. This research suggests that in formulating budget policies, the government should not only focus on material elements but also non-material elements which are reflected in the I-HDI model.]]>
<![CDATA[An Exploration of the Potentialities of Bai-Salam as a Mode to Financing Agricultural Products in Nigeria: A Case Study of Nguru-Bade Farmers ]]>
<![CDATA[Ahmad Doha]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24235/jiesbi.v1i2.129
<![CDATA[Lack of funding and difficult in securing loan from the bank due to absence of collateral are the major problems that detrimentally affecting the farmers of Nguru-Bade local government areas. Therefore, the overall objectives of this study are to gauge the level of awareness of the farmers of Nguru-Bade local government areas about Bai-Salam product and services and examine how Bai-Salam product can be used as best alternative in financing farmers in Nguru-Bade local government areas. The study used primary source of data (interview) to gained information for the study in order to answer the research questions and achieve the stated objectives. The study also used thematic analysis techniques to analyze the data collected through interview using focus coding techniques. The result from the study depicts out that there is lack of awareness on the Bai-Salam instrument by majority of the farmers of Nguru-Bade local government areas of Yobe state and Bai-Salam being an instrument of Islamic financial institutions can play a vital role in financing farmers deficit in the areas from planting up to harvesting period.]]>
<![CDATA[Strengthening Muamalah Maliyah's Literacy Understanding of Online Transactions in Indonesia ]]>
<![CDATA[Ahmad Supriyadi]]>;
<![CDATA[Arqhan Ravaşdeh]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24235/jiesbi.v1i2.130
<![CDATA[This research aims to test and analyze the understanding of students majoring in Commerce Management at the ALKS study program in implementing online buying and selling schemes from an Islamic perspective, namely by using the Muamalah Maaliyaah contract. The population in this study was 278 people from each generation of the ALKS study program, a sample of at least 10 people was taken and then the sample size became 100 people. This research uses a quantitative approach. The data collection technique used was by distributing questionnaires and interviews. The model used is a simple linear regression model with statistical analysis tests used are the classical assumption test, T-test, validity, and reliability tests. The research results show that from a simple regression test, the results of the t-test variable for the variable Understanding the Muamalah Maaliyaah Agreement show t_count of 15.024 > t_tabel of 1.98472 and a Sig value of 0.000 < 0.05. These results show that "There is a significant relationship between the influence of Understanding the Muamalah Maaliyah Agreement (X) on the decision to carry out online transactions (Y)". It can be concluded that there is a very large influence of ALKS study program students' muamalah literacy on the decision to carry out online transactions.]]>
<![CDATA[Considerations of Religion and Situational Factors, Internal Control on the Occurrency of Fraud Trends: An Experimental Study of the Financial Services Sector in Indonesia ]]>
<![CDATA[Indah Kartika Sari]]>;
<![CDATA[Huraira Rifas]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24235/jiesbi.v1i2.131
<![CDATA[Financial statement fraud does not only occur in the private sector but can also occur in the government sector in the form of material misrepresentation of financial statements to cover up the actual financial condition by carrying out financial engineering. This study aims to examine religious considerations and situational factors, namely pressure or directives from superiors and internal controls against committing fraud tendencies. Literature reveals that religion plays a dominant role in shaping employees' values in their work. This study used an experimental method on 33 financial institution employees divided into two sessions to see the impact of scenarios. The analysis technique using Analysis of Variances (ANOVA) is used to perform multivariable comparative analysis. The results of empirical testing show that internal control factors have a negative influence on fraudulent behavior, and pressure factors or superior directions have a positive effect on the tendency to commit fraud. Meanwhile, religious considerations have less influence on fraud tendencies.]]>
<![CDATA[Implementation of Accountability and Reporting Based on Islamic Sharia in Efforts to Prevent Regional Government Financial Fraud ]]>
<![CDATA[Abdul Muftih]]>;
<![CDATA[Ssonku Muhammedi]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24235/jiesbi.v1i2.132
<![CDATA[The main objective of this study is to prevent fraud in the local government sector on the island of Java by increasing government accountability using the cultivation of the values of the teachings of the kindness of Javanese ancestors, including; Indra Brata (Sky), Yama Brata (Star), Surya Brata (Sun), Candra Brata (Moon), Bayu Brata (Wind), Kuwera Brata (Earth), Baruna Brata (Ocean), Agni Brata (Fire) in each regional apparatus. The concept of this research used attribution theory, which provides an explanation of the reasons why someone does something or chooses to act in a certain way, so that good accountability based asthabrata greatly supports fraud prevention in the local government sector.This research collects data using the literature study method from sources with the theme of fraud and corruption, such as journals and a financial audit agency report on the island of Java between 2020 and 2024. The results of this study indicate that as a whole the implementation of asthabrata values is not optimal in increasing accountability in order to prevent financial fraud on the island of Java. As an implication, Javanese philosophy of "Asthabrata" can be used as a tool in improving financial reporting accountability in order to kill the growth of fraud in the local government financial sector. This research is one of the first to examine in depth related to asthabrata-based accountability in preventing fraud in local government on the island of Java.]]>
<![CDATA[Factors that influence the Islamic Perspective Human Development Index as Evidence of the Development of the Muslim Community ]]>
<![CDATA[Dwi Lestari]]>;
<![CDATA[Nur Azlia Arumi]]>
<![CDATA[ JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 1 No 2 (2024) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24235/jiesbi.v1i2.133
<![CDATA[This study aims to analyze the relationship between macroeconomics and zakat on the Human Development Index (HDI) and the Islamic Human Development Index (I-HDI) using the maqāṣid al-sharī'ah theory approach. We also calculate I-HDI based on maqāṣid al-sharī'ah theory by combining material and non-material aspects and then compare between I-HDI and HDI. The indicators used in the calculation of I-HDI are indicators that are relevant and in accordance with the objectives of maqāṣid al-sharīʿah, so that I-HDI can give a general picture of the results of human development. By employing the dynamic panel regression two-step Generalized Method of Moments (GMM) the study finds that there is a significant difference and quite a large disparity between the results of the HDI and I-HDI, in 34 provinces of Indonesia. The study reveals that economic growth, health fiscal policy, and zakat have a positive effect both on HDI and I-HDI. Nevertheless, the education fiscal policy variable has a positive effect on I-HDI, and conversely, has a negative effect on HDI. This condition occurs because the target and strategy for absorption of the education budget are not optimally carried out by the government. This research suggests that in formulating budget policies, the government should not only focus on material elements but also non-material elements which are reflected in the I-HDI model.]]>
