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INDONESIA
Jurnal Bisnis, Ekonomi Syariah dan Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30469880     EISSN : 30469864     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 149 Documents
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Model Pendampingan Nasabah oleh Bank Wakaf Mikro dalam Membangun Kemandirian Usaha Jakaria Rumakway; Fadlan Rumakway; Nani Hanifah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v3i2.2318

Abstract

Bank Wakaf Mikro (BWM) is a sharia-based microfinance institution established by the Financial Services Authority (OJK) in Indonesia, operating within Islamic boarding school (pesantren) environments. This study analyzes the client assistance model applied by Bank Wakaf Mikro in fostering entrepreneurial independence among micro-enterprise communities. Using a qualitative approach with secondary data sourced from official OJK reports, academic journals, policy documents, and case studies. from multiple BWM units, the study identifies that BWM implements a structured and integrated assistance model encompassing pre-financing education, business mentoring, group-based financing, and spiritual coaching (halaqah). The findings reveal that this multi-layered mentorship model contributes significantly to improved financial literacy, business capacity, and social capital among.beneficiaries. The study concludes that the pendampingan model at BWM represents an effective socio-economic empowerment mechanism, and recommends its scaling through stronger stakeholder collaboration and digital integration.
Peran Pengendalian Keuangan dalam Pencairan Pembayaran Internal: Perspektif Akuntansi Syariah Bank BJB Syifa Rahmatul Awaliyah; Mia Lasmi Wardiyah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v3i2.2326

Abstract

This study aims to analyze the role of the Financial Control Division in controlling the payment disbursement stage to internal divisions at the Head Office of Bank bjb Syariah. The research employed a descriptive qualitative approach, with data collected through interviews and direct observations conducted during the Field Work Practice (PKL). Data validity was ensured through source triangulation by comparing information from interviews, observations, and relevant literature. The results indicate that the Financial Control Division plays a significant role in the payment disbursement process through mechanisms of document verification, administrative completeness checks, and supervision of payment requests in accordance with applicable procedures. The implemented controls are intended to maintain administrative order, minimize the risk of errors, and prevent potential irregularities. These control mechanisms reflect the principles of Islamic accounting, particularly the principles of trustworthiness (amanah) and prudence. The study identifies incomplete documentation as a common challenge, which is addressed through a document return mechanism that allows the requesting division to complete the required documents. The findings provide implications for the development of internal control systems in Islamic financial institutions, demonstrating how Islamic accounting principles can be operationalized to enhance financial management practices while maintaining ethical and religious compliance standards.
Implementasi Prinsip Lembaga Keuangan Syariah pada BTPN Syariah KCS Pekanbaru Muhammad Revan; Azwar Azwar; Mildah Mildah; Imam Daruqutni Al Hasymi; Ayub Syaputra; Putri Nadhea
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v3i2.2338

Abstract

This study examines the implementation of Islamic financial institution principles in the operational activities of BTPN Syariah KCS Pekanbaru. Islamic banking plays a strategic role not only as a financial intermediary institution but also as an institution that applies Islamic values and ethical principles in every economic activity. This research aims to analyze the implementation of sharia contracts, fundraising products, financing products, and the application of sharia principles in the operational practices of BTPN Syariah KCS Pekanbaru. The study employed a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation involving relevant bank personnel and supporting documents. The findings indicate that BTPN Syariah KCS Pekanbaru consistently implements sharia principles in fundraising and financing activities through the application of wadiah, mudharabah, murabahah, and musyarakah contracts. The bank also avoids transactions containing elements of riba, gharar, and maysir, ensuring that all operational activities comply with Islamic law. Furthermore, the bank applies the principles of profit sharing, transparency, accountability, trustworthiness, and fairness in serving its customers. These practices demonstrate consistency between the theoretical concepts of Islamic financial institutions and their practical implementation in daily banking operations. Therefore, BTPN Syariah KCS Pekanbaru can be categorized as an Islamic financial institution that consistently upholds Islamic principles while supporting sustainable financial services and strengthening public confidence in the Islamic banking system.
Analisis Studi Kelayakan Bisnis di Pabrik Tahu Bu Turwito Purwokerto Timur Azka Amilatul Fadila; Bay Nana Nurfirdaus; Ike Nur Hasanah; Mely Febriani; Najwah Addina; Raden Muhammad Jallaludin Assayuti; Salma Aulia Ibrahim; Tarisa Esti Kinasih; Sudiro Sudiro
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v3i2.2341

Abstract

This study aims to analyze the feasibility of the Bu Turwito Tofu Factory in East Purwokerto based on marketing, operational techniques, human resources, finance, legality, technology, socio-economic, and environmental aspects. The study used a qualitative approach with a case study method. Data were obtained through observation, semi-structured interviews with the business owner, and documentation, then analyzed using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The results the study indicate that the Bu Turwito Tofu Factory business is still feasible to run and develop. From a marketing aspect, product demand relatively stable despite facing business competition and rising raw material prices. From a legal aspect, the business has Business Identification Number (NIB) and carries out activities in accordance with applicable regulations. The use of technology is still simple, but still able to support the production process. From a socio-economic aspect, contributions the surrounding community are still limited because the business is family-run, while from an environmental aspect, waste management has been carried out through the utilization of solid waste and sedimentation of liquid waste. This research is limited to a single business, so the results cannot be generalized to the entire tofu industry. The findings offer practical implications for MSMEs in improving marketing strategies, technology utilization, and environmental management to support business sustainability. This research provides added value in the form of a comprehensive study of the feasibility of a small-scale tofu industry based on various aspects of a business feasibility study.
Analisis Kelayakan dan Kesiapan Usaha Mikro dalam Pengajuan Sertifikasi Halal : Studi Kasus Usaha Es Cincau Vina Rakhmawati; Cory Vidiati; Ahmad Munajim
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v3i2.2342

Abstract

This study aims to analyze the business feasibility and readiness of micro enterprises in applying for halal certification, focusing on a case study of mobile grass jelly drink vendors. This research uses a qualitative approach with a case study method. The subjects of this study consist of two vendors who have been running their businesses for a considerable period. Data were collected through direct interviews. The results show that the business is feasible in terms of economic and operational aspects, as indicated by its sustainability since 2006 and the existence of regular customers. However, in terms of management and legal aspects, the business still faces limitations, such as incomplete financial records and the absence of business legality. Regarding halal certification readiness, the vendors are aware of its importance but still lack sufficient understanding of the procedures and administrative requirements. In conclusion, there is a gap between the economic feasibility of the business and its administrative readiness for halal certification. This study is expected to provide an overview of micro-enterprise conditions and contribute to improving halal certification readiness.
Analisis Strategi Fundraising Zakat pada Lembaga Amil Zakat di Kecamatan Medan Denai Rio Dwi Maulana; Abdillah Apriansyah; Baiq Devila Hidayah; Yenni Samri Julianti Nasution
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v3i2.2367

Abstract

This study aims to analyze the zakat fundraising strategies implemented by a Zakat Management Institution (Lembaga Amil Zakat) in Medan Denai District, identify the challenges encountered, and examine the efforts undertaken to increase the number of muzakki and zakat funds collected. This research employed a qualitative approach using a descriptive method. Data were collected through interviews and documentation and analyzed using data reduction, data display, and conclusion drawing techniques. The findings reveal that the fundraising strategies applied include community outreach and education, direct engagement with prospective muzakki, collaboration with various stakeholders, and the utilization of digital media and social media platforms. The most effective methods for collecting zakat were direct approaches and social media utilization. The main challenges faced by the institution include limited public understanding of the importance of channeling zakat through authorized institutions, the persistence of direct zakat distribution practices to beneficiaries, and constraints in conducting extensive socialization programs. To maintain donors' trust, the institution emphasizes transparency and accountability in zakat fund management. Furthermore, efforts to increase the number of muzakki and zakat collections are carried out through educational programs, partnership expansion, and the optimization of digital services. The study concludes that the fundraising strategies implemented are relatively effective and have promising prospects for future development, supported by increasing public awareness and the growing use of digital technology in zakat management.
Ketimpangan Distribusi Pendapatan di Yogyakarta: Analisis Gini Ratio dalam Perspektif Ekonomi Islam Dita Tasya Ramadhanty; Cintya Aura Paramita; Budi Jaya Putra
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v3i2.2374

Abstract

Income inequality remains a persistent issue in economic development in the Special Region of Yogyakarta (DIY), despite the region's relatively strong economic growth. This study aims to examine the level of income inequality using the Gini Ratio as an indicator, investigate its relationship with the development of district/city minimum wages (UMK) and Gross Regional Domestic Product (GRDP) growth, and analyze it from the perspective of Islamic economics. Employing a quantitative descriptive approach and secondary data obtained from the Statistics Indonesia of Yogyakarta (BPS DIY) for the period 2021–2025, the analysis was conducted through the presentation of tables, graphs, and interpretations based on income distribution theory and Islamic economic principles. The findings indicate that the Gini Ratio in DIY remained within the medium-to-high inequality category throughout the observation period, although it showed a declining trend toward the end of the period. Meanwhile, increases in UMK and GRDP growth have not significantly reduced income inequality. From the perspective of Islamic economics, this condition suggests that the principles of distributive justice (al-'adl), balance (tawazun), and welfare (falah) have not been fully achieved. Therefore, more inclusive development policies and the strengthening of Islamic economic distribution instruments are needed to promote a more equitable distribution of welfare among society.
Distribusi Zakat dalam Menumbuhkan Kesejahteraan Masyarakat Sidowungu Gresik Jawa Timur Sutono Sutono; Ayu Rosalia Indah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i4.1452

Abstract

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.
Membangun Kembali Kepercayaan Publik: Inovasi Kewirausahaan dan Internalisasi Nilai-Nilai Dakwah dalam Perbankan Syariah di Era Disruptif Siti Trizuwani; Cecep Castrawijaya
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i4.1806

Abstract

In this era of digital disruption, Islamic banks face significant challenges in maintaining public trust. Despite growth in assets and market share, many believe that Islamic banks operatein much the same way as conventional banks, while financing marginsare often considered higher than conventional bank interest rates. This perception contributes to low public trust, declining interest in saving, and public hesitation in using Islamic financing products. This study aims to explore how entrepreneurialinnovation and internalization of da'wah values canbe strategies to rebuild public trust in Islamic banks. Using the library research method, this study analyzes secondary data from scientific journals, reports, andliterature related to Islamic banking, digital transformation, and Islamic managerial ethics Islam. The results of the study show that the integration of dakwah princip lessuch as transparency, fairness, and ethical management in entrepreneurial practicesand digital innovation can strengthen public trust andincrease the competitiveness of Islamic banks. This study provides theoretical and practical insights for Islamic banks to align digital innovation and business strategies with core Islamic values, there by supporting financial sustainability and social legitimacy.
Dinamika Garis Kemiskinan dan Tingkat Kemiskinan 10 Provinsi di Indonesia Tahun 2015-2024 Ari Maulana; Fasha Siti Fatimah; Ihda Aulia Mutmainah; Ismi Marhamah; Wanda Hamidah; Apip Supriadi
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i4.1808

Abstract

This study aims to analyze the effect of inflation, Gross Regional Domestic Product (GRDP), and the Provincial Minimum Wage (PMW) on the poverty line in 10 provinces in Indonesia. The research employs a quantitative approach using panel data regression analysis. The data utilized in this study consist of panel data covering a 10-year period, from 2015 to 2024, obtained from the Provincial Offices of Statistics and Statistics Indonesia (Badan Pusat Statistik/BPS). To examine the relationship between variables across regions and over time, the fixed effect model is applied in the analysis. The results of the analysis indicate that inflation and GRDP do not have a statistically significant effect on the poverty line in the 10 provinces examined. These findings suggest that although inflation and GRDP are important macroeconomic indicators, their variations during the study period were not sufficient to directly influence changes in the poverty line across the provinces. In contrast, the Provincial Minimum Wage (PMW) is found to have a significant effect on the poverty line. This result implies that increases in the minimum wage play a crucial role in improving household purchasing power, which can contribute to reducing poverty levels. Overall, the findings highlight the importance of wage policy as an effective instrument for poverty alleviation at the provincial level. While broader economic growth and price stability remain important, policies related to minimum wage determination appear to have a more direct and measurable impact on poverty conditions. Therefore, policymakers are encouraged to consider wage policies alongside other macroeconomic strategies to achieve more effective poverty reduction outcomes.

Page 13 of 15 | Total Record : 149

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