cover
Contact Name
Muhammad Fauzinudin Faiz
Contact Email
mufaddin@uinkhas.ac.id
Phone
+6287760466655
Journal Mail Official
jiep.febi@uinkhas.ac.id
Editorial Address
Jl. Mataram No. 1 Karang Mluwo, Mangli, Kec. Kaliwates, Kabupaten Jember, Jawa Timur 68136
Location
Kab. jember,
Jawa timur
INDONESIA
Journal of Islamic economics Perspectives (JIEP)
ISSN : 2085627X     EISSN : 27150445     DOI : 10.35719/jiep
The Journal of Islamic Economic Perspectives, or JIEP, is a publication released biannually in February and September. It is published by the JIEP Research Centre, which is part of the Faculty of Islamic Economics and Business at the State Islamic University of Kiai Haji Achmad Siddiq Jember in Indonesia. The journal has been circulating since 2019, starting with its first edition. The JIEP primarily emphasizes the fields of Islam, economics, and finance. This publication examines explicitly the crucial aspects of integrating Islamic law with the fields of economics and finance. It is a vital resource for pioneering research and analysis in several specialized fields, such as Islamic economic law, Islamic banking, Islamic marketing, Islamic human resources, and Islamic finance. The magazine covers various topics, including Zakah, Waqf, measures for reducing poverty, Islamic public finance, monetary economics, economic growth, and the concepts of Maqasid al-Shariah. The subject matter of this study includes institutional economics, Islamic management, behavioural economics and finance, corporate governance, risk management, and Shariah-compliant financial matters.
Articles 102 Documents
Too Good to be Abandoned Emmywati; Miya Dewi Suprihandari; Yayah Atmajawati
Journal of Islamic Economics Perspectives Vol. 4 No. 2 (2022): September (2022) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v4i2.88

Abstract

Entrepreneurial activities require the spirit and creativity of the perpetrators in order to achieve success and become a leader. The ability to explore and manage the natural wealth that is around is often the capital for some people to start their activities to become entrepreneurs. The various natural resources that exist in many regions in Indonesia actually have great potential to be processed and developed by the community. This digging and managing activity will keep natural resources awake when they are processed using sufficient knowledge so as not to damage the environment that has been arranged. For this reason, the central government through the local government should pay attention to the "special needs" of the local community for the development of human resources in order to manage existing natural resources into something of high economic value and able to improve the economic capacity of the surrounding community, through training or empowerment activities or providing facilities and infrastructure for their activities.
Youth for Cooperative, Why Not? Miya Dewi Suprihandari; Sri Lestari; Mochamad Ardi Setyawan
Journal of Islamic Economics Perspectives Vol. 4 No. 2 (2022): September (2022) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v4i2.89

Abstract

The younger generation is the next generation of the nation in all respects, so that the nation becomes better. They are obliged to protect what has become the basis of a nation from changes that can eliminate the characteristics of a nation. The ability of the next generation must be supported to develop by the nation and state, so that the characteristics of a nation and state can be maintained and developed for the better for the whole community, for example cooperatives. The development of the world makes most of the younger generation less remember and less interested in developing one of the characteristics of the nation in the economic field. So that at this time the existing cooperatives tend to appear underdeveloped in Indonesia, because there tends to be a lack of regeneration in their organizational structure. To overcome this, the government should also assist the process of making cooperatives into organizations that are able to attract the younger generation to work for the organization and community members who are part of it, and help the government seek to increase people's income, whether they are members or not.
Preparing Foundation Financial Statements Based on ISAK 35 Based on Microsoft Access at Madani Sinergi Foundation, Sidoarjo M. Khoirul Hasbi Asiddiqi; Shulthoni, Moch; Roziq, Ahmad
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.95

Abstract

A non-profit organization is an organization that operates without the aim of making a profit. Non-profit organizations are growing very rapidly, one of which is a foundation. Foundations are institutions that receive finance from resource providers who do not expect rewards and other economic benefits. Therefore, there is a need for transparency of funds to convince funders and all parties in terms of the use of these funds. Currently, ISAK 35 is a guideline for the process of preparing non-profit oriented financial statements. This study aims to compile financial statements of foundations that are guided by ISAK 35 and based on Microsoft Access. The data obtained by researchers based on the results of interviews, observations, and documentation. Preparation of financial reports using Microsoft Access starts from making tables, relations between tables, queries, forms, and reports. The results of this study are expected to make it easier for non-profit organizations to prepare financial statements based on ISAK 35 based on Microsoft Access.
The Impact of Enforcement Baznas Toward Funds Collection Before and During Covid 19 Pandemic: Pengaruh Kinerja Badan Amil Zakat Nasional Terhadap Penghimpunan Dana Zakat Sebelum dan Selama Pandemi Covid -19 Abdul Jalil; Mochammad Syahfril Moharom; Ermawati; Irham Pakkawaru; Ma’rifah Nurmala
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.96

Abstract

Indonesia is the largest Muslim-majority population in the world, makes this country has enermous potential toward zakat funds. Palu city has a large zakat potential in fact, the zakat funds collected succeeding to be expected. Moreover, Indonesia and other countries are experiencing a fairly dangerous Covid-19 outbreak. However, when the world economy deteriorated due to the pandemic, a funds at Palu showed high increasing before Pandemic. The common problem is whether is there a difference between the enforcement of BAZNAS in collecting zakat funds before and during the Covid-19 pandemic. The method was a quantitative of comparative analysis. The sample used a probability sampling technique and obtained 32 respondents and questionnaires distribution. This study used the analysis method of Paired Sample T Test Differences by fulfilling Classical Assumption. Based on the results of Paired Sample T Test, there is no difference between the enforcement of the Palu City BAZNAS before and during the Pandemic. The collection of zakat funds cannot be separated from the role of the National Amil Zakat Agency itself so socialization and approaches must be maximized build cooperation with agencies in order the collection of zakat funds in the city would run as expected.
Setting Fuel Prices in Jokowi's Era in Light of Adam Smith and Ibnu Taimiyah Pricing Theory Andriani
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.100

Abstract

Fuel oil (BBM) is one of the needs of the Indonesian people, which must be guaranteed when available. So the government plays a vital role in managing. Included in the policy authority for setting subsidised fuel prices, the government determines prices. During Jokowi's administration, which is entering its second term as president, the policy of changing fuel prices has been implemented several times. This study describes the traces of setting fuel prices under Jokowi's administration, using qualitative research with descriptive analysis that describes the problem using existing theory. The theory used in this study is pricing according to classical economists, namely Adam Smith and Islamic economists, namely Ibnu Taimiyah. The results of this study explain that based on Adam Smith's thoughts regarding the theory of pricing, realistic prices operate independently in a free market without interference from the authorities.In contrast, the authority is to determine subsidised fuel prices. So Adam Smith's thinking cannot be applied to conditions of changes in subsidised fuel prices in Indonesia. Meanwhile, according to Ibn Taimiyah, there is a concept of price changes due to demand and supply. The reality is that the increase in fuel prices is not due to supply and demand but budgetary issues. Then the existence of a fair price, according to Ibn Taimiyah, aims to create a sense of fairness for both the seller and the buyer. Through the reasons for managing subsidy targets, the form of fair prices, according to Ibnu Taimiyah, can be used in the current increase in fuel prices.
Bibliometric Analysis for Entrepreneurship skill Improvement in SMEs Pakistan Sector: SLR Entrepeneurship Skill Fareed, Abid; Fatimah, Nuzulul; Zargar, Nasir Ahmad; Ali, Umar
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.102

Abstract

Pakistan has a big potential of development by boosting up the SMEs. The SMEs seem neglected by their history in Pakistan as the main focus remained on the public sector. The SMEs particularly in large-scale manufacturing units beyond the government, bank, and liberalization. As the SMEs sector periodically withdraws their development because of a lack of skill and function. In this research, the SMEs sector in Pakistan is an object using the bibliography methodological to analyze the improvement of entrepreneurship skill by internal factors TVEs, and external factors in the Entrepreneurial Environment
Investigating the Practice of Financial Accounting Standards for Micro, Small and Medium Enterprise (Msmes): Evidence from Central Kalimantan Hafizi, Muhammad Riza; Akbar, Wahyu; Hakim, Sofyan; Misnaningsih, Lusy Nur
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.103

Abstract

This study aims to investigate the application of micro and small business financial reports. The approach taken in this research uses using descriptive qualitative method. Qualitative data through semi-structured interviews were collected from 27 main subjects, namely micro and small businesses. The interview lasted between 45 and 60 minutes, in addition to using observation and documentation techniques to investigate further the role of micro and small business reports as corroborating other forms of evidence. At the same time, the data validation technique uses source triangulation techniques for analysis of data collection, reduction, display and verification. The findings of the results of the investigation of the micro and small business financial reports show that micro and small businesses still need to be more optimal in implementing financial reports following the procedures for Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This is evidenced by 27 micro and small business subjects. Only two small business people were interviewed intensively and implemented the management of recording initial financial reporting activities, namely collecting transaction evidence; 25 other micro and small businesses did not record financial reports. This study contributes to the investigation of the application of micro and small business financial reports in the field by exploring the factors that cause the non-application of financial reports according to the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM).
Could Conservatism Reduces Earning Management Practice in IPO During the Current Covid-19 Pandemic? Adhi, Dimas Hermawan Novi; Agusta, Stiven
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.106

Abstract

The research examines the market reaction to the information prepared by two different accounting standards during the covid-19 pandemic, and the role of Conservatism in reducing the earning management practice in the initial public offerings (IPO). The response considers the rationality level, the avoidance risk, and accounting standards' role in preparing the information. An event study of IPO is conducted on the various primary market in the U.S., Europe, and Asia. Our conclusions are twofold. First, the market reacts quickly to the stated information, where the accounting standards influence the reaction level. Second, during the covid-19 pandemic, earnings management plays a role in increasing the market reaction intensity. At the same time, we have not found conservatism's role in reducing the earning management activity.
Decisions on Purchasing Halal-Certified Products among "Pantura Muslims" Happy Sista Devy; Ismanto, Kuat
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.107

Abstract

The halal industry is becoming a business trend in various countries worldwide, both in Muslim and non-Muslim countries. Indonesia is a country that actively participates in its development, even though developments in society have yet to be maximized. This article aims to explore the perceptions of the people of Pekalongan who have a religious character towards the decision to purchase halal-certified products. The research was conducted within a quantitative framework, and the data was collected through a questionnaire with a purposive sampling strategy obtained from 92 respondents. The collected data were analysed with the E-Views analysis tool. The decision to buy halal products is influenced by religiosity, halal knowledge, halal behaviours, and halal awareness by 48.5% simultaneously. Halal awareness and religiosity positively and significantly affect the decision to purchase halal products. The opposite condition is shown by the halal behaviours and knowledge variables, which have a positive but insignificant effect. This research implies that people with Islamic religious characteristics, awareness, and religiosity, which are internal, greatly influence purchasing decisions. The weakness of this research is that the respondents need to be expanded and added so they can produce more comprehensive conclusions.
How to Reduce Moral Hazard Crisis in Business: Study from Indonesian's Pesantren Rifai, Khamdan
Journal of Islamic Economics Perspectives Vol. 5 No. 1 (2023): February (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i1.109

Abstract

This empirical study report on Pesantren (Islamic Boarding School) aimed to explore how to manage the pesantren enterprise. It deals with the pesantren phenomenon but from a different angle. A philosophical stream of Al Hikam taught Kasab (human must fill their needs earnestly) and Tajrid (life attitude doesn't make bustle about solely worldly pursuit). Those tasawuf concepts are reflected in pesantren's economic behaviour, which is believed to counter a business ethic crisis that began being popularized in the late 90s about the spiritual organization.

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