Assyarikah: Journal Of Islamic Economic Business
Journal of Assyarikah: Journal of Islamic Economic Business is a scientific journal published to support the development of Islamic economics and Islamic finance. Journal of Assyarikah: Journal of Islamic Economics and Islamic Finance will contain articles related to Islamic economic studies in both theoretical and practical studies. Editors receive contributions in the form of articles, scientific works from scientific enthusiasts in the field of Islamic economics and Islamic finance. The editing process is necessary without changing the intent and content to the fourth post. The Assyarikah Journal is published 2 times every year, namely in June and December.
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<![CDATA[Tantangan dan Peluang Kontrak Istisna dalam Pembiayaan Perumahan Syariah di Indonesia ]]>
<![CDATA[Putra, Muhammad Deni]]>;
<![CDATA[Sururi, Sururi]]>;
<![CDATA[Akasumbawa, Muhammad Dedat Dingkoroci]]>;
<![CDATA[Ismail, Dailani]]>;
<![CDATA[Marlion, Farid Ahmad]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2137
<![CDATA[This study aims to examine the application of the Istisna contract in Islamic housing finance in Indonesia, and to identify the challenges and strategic efforts required for its effective implementation. A qualitative approach was employed through a literature review of relevant academic works, regulatory frameworks, and current practices in Islamic finance. The findings reveal that although Istisna holds significant potential as a Sharia-compliant alternative to conventional financing, its implementation faces numerous challenges. These include low public literacy in Islamic finance, inadequate regulatory infrastructure, and cultural resistance to non-conventional financing methods. Developers and consumers also encounter technical and legal obstacles, such as complex contractual arrangements and weak legal protections. Additionally, the lack of effective educational strategies and financial literacy initiatives further slows adoption. The study highlights the need for a multidimensional approach involving the integration of financial technology, regulatory strengthening, collaboration between developers and Islamic financial institutions, and the involvement of community leaders as agents of socialization. To foster the growth of Islamic housing finance based on Istisna, comprehensive policy interventions and institutional capacity building are essential. Contextual strategies that are responsive to local needs and foster synergy among stakeholders can position Istisna not only as a Sharia-compliant financing instrument but also as one that is adaptive to Indonesia’s socio-economic dynamics.]]>
<![CDATA[Peran Nilai Tanggung Jawab dan Kepemilikan Moral dalam Mewujudkan Kepemimpinan Etis Berbasis Etika Bisnis Islam pada UMKM ]]>
<![CDATA[Suprapto, Helman]]>;
<![CDATA[Bustaram, Isnain]]>;
<![CDATA[Sayyidi, Sayyidi]]>;
<![CDATA[Mabruroh, Hajjatul]]>;
<![CDATA[Salim, Abd]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2091
<![CDATA[This study aims to examine the effect of sense of responsibility on ethical leadership through the mediating role of moral ownership among Micro, Small, and Medium Enterprise (MSME) managers in Pamekasan Regency. A quantitative approach was employed using Partial Least Square Structural Equation Modeling (PLS-SEM) to analyze data collected from 100 respondents. The results reveal that sense of responsibility significantly influences moral ownership, which in turn mediates its effect on ethical leadership. Theoretically, the findings strengthen the value-based leadership model in the MSME context. Practically, the results provide an initial foundation for fostering ethical leadership development in the MSME sector.]]>
<![CDATA[The Effect of Ease of Use, Service Features, Benefits, Trust, Security, and Risk on Interest in Using LINKAJA SYARI'AH E-Wallet ]]>
<![CDATA[Lafiana, Diah]]>;
<![CDATA[Purnomo, Agus]]>;
<![CDATA[Al Hadi, M. Qoshid Al Hadi]]>;
<![CDATA[Hadi, Abdul]]>;
<![CDATA[Hani, Umi]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2154
<![CDATA[This study aims to determine the effect of ease of use, service features, usefulness, trust, and risk on the interest in using the LinkAja Syariah e-wallet in Banjarmasin City. This study uses a quantitative research method. By using purposive sampling from E-Wallet transaction users in responding to challenges in digital economic transactions. The sampling method uses a purposive sampling technique. So that a sample of 100 respondents was obtained. Analysis of the data obtained using hypothesis analysis to determine the effect of ease of use, service features, usefulness, trust, security, and risk on E-Wallet service features. Based on the research results 1) ease of use (X1) does not have a significant effect on the interest in using the LinkAja Syariah e-wallet, obtaining a sig. value of 0.368>0.05. 2) service features (X2) have a significant effect on the interest in using the LinkAja Syariah e-wallet by obtaining a sig. value of 0.024<0.05. 3) usefulness (X3) does not have a significant effect on the interest in using the LinkAja Syariah e-wallet, obtaining a sig. value of 0.107>0.05. 4) trust (X4) does not have a significant effect on the interest in using the LinkAja Syariah e-wallet, obtaining a sig. value of 0.710>0.05. 5) security (X5) has a significant effect on the interest in using the LinkAja Syariah e-wallet by obtaining a sig. value of 0.000<0.05. and 6) Risk (X6) has no significant influence on the interest in using the LinkAja Syariah e-wallet by obtaining a sig. value of 0.372>0.05. The findings of this study show that E-wallet transactions play a very important role in meeting community needs.]]>
<![CDATA[The Influence of Transparency and Accountability on Muzakki's Trust in Baznas Malang ]]>
<![CDATA[Istutik, Istutik]]>;
<![CDATA[Wachid, Nahdliah Mafaza]]>;
<![CDATA[Tuakia, Hedher]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2021
<![CDATA[This study aims to analyze the effect of transparency and accountability on the trust of muzakki in distributing zakat through BAZNAS Malang City. The type of research used is quantitative, with primarydata collection through distributing questionnaires. The study population consisted of muzakki who distributed their zakat to BAZNAS Malang City during 2022, with a total of 214 people. Determination of the number of samples using the Slovin formula, obtained a sample of 68 respondents. Data analysis was carried out using multiple linear regressions to test the effect of transparency and accountability variables on muzakki trust. The results showed that transparency and accountability had a positive and significant effect on muzakki trust in distributing zakat through BAZNAS Malang City. The Adjusted R-square value obtained was 0.713 indicating that 71.3% of the variation in muzakki trust can be explained by the transparency and accountability variables. This finding emphasizes the importance of BAZNAS Malang City to continue to maintain and improve the level of transparency and accountability in zakat management, as an effort to increase muzakki trust. Thus, it is hoped that the amount of zakat distribution from muzakki will increase, which in turn can have a positive impact on people in need, especially mustahiq.]]>
<![CDATA[Integrasi Nilai Syariah dalam Perencanaan dan Pengelolaan Sumber Daya Manusia: Studi Literatur ]]>
<![CDATA[Syamsiah, Sitti]]>;
<![CDATA[Parmitasari, Rika Dwi Ayu]]>;
<![CDATA[Syariati, Alim]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2152
<![CDATA[This study discusses the importance of human resource management and planning in organizations based on Islamic values. The research uses a literature review method by analyzing scientific journal articles obtained through academic databases. The results of the review show that human resources are a strategic factor in achieving organizational goals, both operationally and strategically. Islamic-based not only emphasizes administrative efficiency but also the importance of human values, justice, professionalism, and spirituality. Values such as justice, transparency, consultation, excellence, and consistency play a role in shaping an Islamic work culture that supports employee motivation, commitment, and integrity. Thematic analysis leads to the development of a holistic Islamic HR management framework that can be applied in recruitment, training, and evaluation processes. These findings provide practical contributions for Islamic educational and financial institutions to align HR policies with Sharia principles while strengthening organizational competitiveness through employee ethics and well-being.]]>
<![CDATA[Pengaruh Pendapatan dan Altruisme terhadap Pembayaran Zakat dengan Moderasi Religiusitas di Lembaga Amil Zakat ]]>
<![CDATA[Fatimah, Siti]]>;
<![CDATA[Alfiyana, Eva]]>;
<![CDATA[Endraswati, Hikmah]]>;
<![CDATA[Fatmah, Nurul]]>;
<![CDATA[Wibowo, Wahyu]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2151
<![CDATA[Zakat is an Islamic financial instrument that plays a crucial role in wealth distribution and poverty alleviation. However, in Indonesia, the level of participation by muzakki through official zakat institutions remains relatively low. This study examines the influence of income and altruism on zakat payment decisions, considering religiosity as a moderating variable. A quantitative approach was employed, with data collected through a survey of 51 purposively selected respondents and analyzed using multiple linear regression and moderated regression analysis (MRA). The results indicate that income significantly affects zakat payment decisions, while altruism does not have a significant impact; religiosity strengthens the effect of income but does not moderate the relationship between altruism and zakat decisions. These findings highlight the importance of the spiritual dimension in encouraging zakat compliance and provide a basis for zakat institutions to develop educational and spiritual strategies aimed at enhancing zakat collection more effectively.]]>
<![CDATA[Predicting Financial Distress in Islamic Banking: Evidence from Bank Muamalat Indonesia Using the Springate Model and Financial Ratios ]]>
<![CDATA[Rafiqi, Iqbal]]>;
<![CDATA[Nadhirah, Afifah]]>;
<![CDATA[Mujibno, Mujibno]]>;
<![CDATA[Abidin, Zainal]]>;
<![CDATA[Faizah, Maftuhatul]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2105
<![CDATA[This study assesses the potential for financial distress in Bank Muamalat Indonesia the country’s pioneering Islamic bank by integrating financial ratio analysis with the Springate predictive model. Triggered by persistent fluctuations in profitability metrics, the study investigates whether key financial indicators. Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) significantly influence financial distress. Using a descriptive quantitative design and quarterly data from 2016 to 2022, multiple regression results indicate that none of the selected ratios exert a statistically significant effect (p > 0.05). However, the Springate model consistently produced S-scores above the distress threshold (0.862), indicating financial resilience throughout the study period. The findings suggest that while traditional performance ratios may lack predictive accuracy in this context, the Springate model provides a more reliable early-warning framework for assessing financial health. This study contributes to the literature on financial risk diagnostics in Islamic banking and offers practical implications for enhancing Shariah-compliant internal supervision systems.]]>
<![CDATA[Digital Leadership dan Transformasi Digital dalam Mendorong Kinerja Organisasi Publik Islami ]]>
<![CDATA[Hamzah, Mohammad]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2087
<![CDATA[This study aims to examine the effect of digital leadership on organizational performance in the public sector, with digital transformation as a mediating variable. The research is motivated by the practical issue of low effectiveness in digital technology implementation within local government bureaucracies, despite the availability of infrastructure. A quantitative approach was applied to 135 employees from various local government agencies, using a structured questionnaire for data collection. Data analysis was conducted using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that digital leadership significantly affects digital transformation, and digital transformation positively impacts organizational performance. However, the direct effect of digital leadership on organizational performance is not significant, confirming a full mediation effect. These findings emphasize the critical role of digital transformation as a strategic link between technology-based leadership and performance outcomes. Theoretically, this research underscores that successful digital adoption in the public sector requires leaders who can drive transformation effectively. Practically, the findings provide a foundation for local governments to design integrated policies for strengthening digital leadership and advancing bureaucratic transformation.]]>
<![CDATA[Implementasi Sistem Informasi Keuangan Daerah, Kompetensi SDM, dan Pengawasan Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Salehoddin, Salehoddin]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2189
<![CDATA[This study falls within the domain of public sector accounting, emphasizing transparency and accountability in the management of local government finances. The objective of this research is to analyze the influence of the implementation of the Regional Financial Information System (SIKD), human resource (HR) competencies, and internal supervision on the quality of local government financial reports in East Java Province. A quantitative approach was employed using a survey method, with questionnaires distributed to 150 civil servants (ASN) working in the Regional Financial Management Agency (BPKD), the Regional Inspectorate, and financial staff in Regional Apparatus Organizations (OPD). The sample was determined purposively based on criteria such as direct involvement in financial management and reporting and at least one year of experience using SIKD. Data were analyzed using multiple linear regression, including validity and reliability testing, classical assumption tests, and significance testing through t-tests and F-tests. The results indicate that the implementation of SIKD, HR competencies, and internal supervision have a positive and significant effect on the quality of local government financial reports, both partially and simultaneously. These findings contribute significantly to the strengthening of local financial governance and provide a basis for policymakers to improve the quality of public financial reporting. The conclusion of this study highlights the importance of system integration, capacity building of human resources, and effective internal supervision as key determinants of accountable and transparent local government financial reporting.]]>
<![CDATA[Pengaruh Promosi Simpanan BMT NU Bluto terhadap Minat Menabung Pengrajin Batik di Desa Pakandangan Barat ]]>
<![CDATA[Fajri, Faizar Zaky]]>;
<![CDATA[Toha, Mashuri]]>
<![CDATA[ Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business ]]>
Publisher : <![CDATA[Al-Amien Prenduan for Islamic Institute ]]>
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DOI: 10.28944/assyarikah.v6i1.2141
<![CDATA[As the banking sector continues to evolve, promotional strategies play a pivotal role in enabling financial institutions to attract, engage, and retain their target markets. A well-executed promotion can significantly influence the inclination of potential clients—in this case, batik artisans in Pakandangan Barat Village—to save or become members of the BMT NU Bluto branch. This study aims to examine the extent to which BMT NU Bluto’s promotional activities affect the saving interest of these artisans. Utilizing a quantitative correlational approach, data were collected from 40 respondents and analyzed through simple linear regression using SPSS software. The findings reveal that promotional efforts exert a statistically significant influence on saving interest (t-count = 9.424 > t-table = 2.026; p-value = 0.000 < 0.05), with an R² value of 0.700, indicating that 70% of the variance in saving interest is attributable to promotional activities. These results underscore the crucial role of promotion in enhancing the saving interest of local batik artisans.]]>
