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Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Published by Universitas Islam Negeri Fatmawati Sukarno Bengkulu
ISSN : P2476877     EISSN : E2621668     DOI : https://doi.crossref.org/servlet/home
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Focus Al Intaj : Jurnal Ekonomi dan Perbankan Syariah is designed to provide a forum for researchers who focus on Islamic economics and banking, covering current issues in Islamic economics and banking, Islamic philanthropy, and Islamic finance. Scope The scope of this journal includes: 1. Islamic Economic 2. Islamic Accounting 3. Islamic Philanthropy 4. Islamic Bussines Ethic 5. Islamic Insurance 6. Islamic Microfinance 7. Islamic Capital market 8. Sharia Financial Banking.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 236 Documents
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Understanding Pilgrimage Tourist Satisfaction: Determinants, Revisit Intention, and Word of Mouth in Java Indonesia Dadang Husen Sobana; Vemy Suci Asih; Setiawan Setiawan; Elsa Yulandri
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10737

Abstract

Purpose: This study examines the determinants of pilgrimage tourist satisfaction and analyzes its implications for revisit intention and Word-of-Mouth (WoM). Specifically, it explores the roles of religiosity, place attachment, destination image, emotional experience, and worldly desires in shaping satisfaction within pilgrimage tourism destinations.Design/Methodology: A quantitative approach was employed using a cross-sectional survey design. Data were collected through a questionnaire survey conducted from 240 pilgrims visiting major Wali Songo pilgrimage destinations in Java, Indonesia. The proposed relationships among variables were tested using variance-based Structural Equation Modeling (SEM-PLS).Findings: The results show that destination image and worldly desires have a positive and significant effect on tourist satisfaction. In contrast, religiosity, place attachment, and emotional experience do not significantly influence satisfaction. Tourist satisfaction positively affects revisit intention but does not directly influence WoM. Revisit intention, however, demonstrates a positive effect on Word of Mouth (WoM).Practical Implications: These findings suggest that pilgrimage destination managers should focus on strengthening destination image and addressing visitors’ experiential and personal motivations to enhance satisfaction and encourage repeat visits. Strategies that emphasize revisit intention may be more effective in generating positive WoM than relying solely on satisfaction-based recommendations.Originality/Value: This study contributes to pilgrimage tourism literature by positioning worldly desires as a key determinant of tourist satisfaction, offering a more comprehensive understanding of pilgrim motivation beyond purely spiritual dimensions. The results provide empirical insights for developing experience-oriented and sustainable pilgrimage tourism management strategies.
Regulatory Compliance and Islamic Business Ethics in Umrah Administration: Rethinking the Centrality of Pilgrim Protection Mahmudi Affan Rangkuti; Hendri Tanjung; Indupurnahayu Indupurnahayu; Trisiladi Supriyanto
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10654

Abstract

Purpose:This article rethinks pilgrim protection as the normative core of Umrah administration by examining whether regulatory compliance and Islamic business ethics function as an integrated governance framework or remain disconnected in practice. It positions pilgrim welfare, financial security, and spiritual integrity as the primary criteria for assessing the legitimacy of Umrah services.Design/Methodology:The study employs a qualitative socio-legal approach combined with normative ethical analysis. It examines Indonesia’s regulatory framework for Umrah administration and the operational role of digital oversight systems as instruments of monitoring and reporting. Compliance is interpreted through maqasid-oriented principles of Islamic business ethics, drawing on regulatory provisions and documented patterns of administrative problems to evaluate protection outcomes.Findings:The findings indicate persistent structural weaknesses in compliance quality and fragmented oversight, reflected in recurring issues such as system misuse and cases of pilgrim abandonment. These patterns demonstrate that procedural compliance does not automatically translate into substantive pilgrim protection. While strengthening data-driven supervisory systems is necessary, it remains insufficient without robust internal compliance capacity and accountable service standards.Practical Implications:This article offers a protection-centered analytical framework that bridges legal compliance theory and Islamic business ethics by reframing pilgrim protection as measurable governance substance rather than a symbolic commitment. It contributes a conceptual shift from form-based compliance to outcome-oriented ethical accountability in faith-based service administration.Originality/Value:The study recommends integrating sharia-compliance guidance into digital oversight mechanisms, strengthening transparency and public accountability, and developing fair dispute-resolution procedures to realign industry incentives with effective pilgrim protection and public trust.
The Role of Liquidity Management on The Profitability of Islamic Commercial Banks in Indonesia Muhammad Ryan Fahlevi; M. Fajar Rizky Heryanto; Aan Shar
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10772

Abstract

Purpose:This research is designed to comprehensively examine how liquidity management practices influence the ability of Islamic commercial banks in Indonesia to generate profits, considering that liquidity control represents a major challenge because Islamic financial contracts must adhere strictly to sharia principles and because Islamic banks face restricted access to diverse money market instruments, making the understanding of liquidity profitability interaction essential for long term financial resilience.Design/Methodology:This study applies a descriptive quantitative methodology by relying on secondary datasets obtained from official Islamic banking statistical reports released by the Financial Services Authority (OJK), focusing on Islamic Commercial Banks operating in Indonesia throughout the 2021–2024 timeframe, where liquidity conditions are evaluated through the Financing to Deposit Ratio (FDR) and profitability levels are assessed through Return on Assets (ROA), with analytical emphasis on annual trends, mean values, and changes over time.Findings:The findings of the study reveal a consistent upward movement in both FDR and ROA ratios over the observation period, where the rising FDR signifies a more efficient allocation of third party funds and the growing ROA demonstrates enhanced profit generation, suggesting that sound liquidity management supports profitability performance in Islamic banks despite the absence of a perfectly proportional relationship.Practical Implications:The conclusions of this research offer valuable considerations for banking executives and regulatory authorities when developing liquidity management policies that aim to simultaneously safeguard financial system stability and promote higher profitability within the Islamic banking sector.Originality/Value:This study provides an academic contribution by presenting a detailed descriptive examination of liquidity and profitability patterns in Islamic Commercial Banks, thereby enriching existing literature that has predominantly emphasized quantitative testing of cause and effect relationships.
How The Characteristics of The Board of Commissioners Affect ESG Shariah Issuers in Indonesia Period 2020-2023 Nurhaliza Nurhaliza; Hafas Furqani; Rina Desiana; Abbas Paliket
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.9092

Abstract

Purpose:Investment based on Environmental, Social, and Governance (ESG) continues to grow rapidly globally, including in Indonesia. However, ESG disclosure in Indonesia is still low, with only a small number of issuers included in the ESG index. The implementation of ESG can enhance profitability, company value, and meet stakeholder expectations. This study examines the influence of gender diversity, board size, and independent board members on ESG disclosure in companies listed on the Sharia stock index in Indonesia for the period 2020-2023.Design/Methodology:With a quantitative approach, panel data from 104 observations were analyzed using multiple linear regression.Findings:The research results show that gender diversity on the board of commissioners has a positive impact on ESG disclosure, the size of the board of commissioners has a negative impact on ESG disclosure, and independent board of commissioners does not have an impact on ESG disclosure. Simultaneously, gender diversity on the board of commissioners, the size of the board of commissioners, and independent commissioners influence ESG disclosure.Practical Implications:Sharia companies in Indonesia need to promote gender diversity and maintain an efficient board size to enhance ESG disclosure, while ensuring a balanced board composition to uphold the company's credibility and integrity according to ESG standards.Originality/Value:This research provides an analysis of the characteristics of the Board of Commissioners influencing Sharia ESG issuers in Indonesia
A Systematic Literature Review of Riba in Banking Industry Mohamad fiqri pratama; Yaya Ruhenda Casmita Pujiharto; Aslam Nur Mei Widigdo; Fahmi Ali Hudaefi
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10656

Abstract

Purpose: This study aims to identify research trends, dominant themes, and existing research gaps related to riba in the banking industry, particularly in the context of Islamic finance development.Design/Methodology: This study employs a Systematic Literature Review (SLR) approach using a structured screening process. Articles were retrieved from Scopus and Google Scholar databases through Publish or Perish software. The review covers publications from 2014 to 2024, resulting in 98 eligible articles after applying predefined inclusion and exclusion criteria.Findings: The findings reveal that research on riba in the banking industry is primarily concentrated in three main areas: (1) Islamic legal interpretations of riba, (2) economic critiques of interest-based financial systems, and (3) institutional implementation of riba-free banking practices. However, significant gaps remain, including the limited integration between normative jurisprudential perspectives and empirical banking studies, as well as the lack of comparative analyses between Islamic and conventional financial systems.Practical Implications: The study highlights the need for a more integrative research approach that bridges Islamic legal theory and empirical financial practices. The findings can support academics, policymakers, and financial practitioners in developing more comprehensive, sustainable, and Sharia-compliant banking systems.Originality/Value: This study contributes to the literature by providing a structured synthesis of research on riba within the banking industry and identifying future research directions, particularly in advancing interdisciplinary and comparative studies in Islamic finance.
Digitalization of Islamic Philanthropy: Transparency and Accountability of Zakat and Waqf Crowdfunding Platforms Muhammad Firdaus; Taofeek Muhammed Thani; Ismail Jalili; M. Anzaikhan
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10893

Abstract

Purpose: This study aims to analyze the digitalization of Islamic philanthropy through zakat and waqf fundraising platforms and assess its compliance with the principles of transparency (al-syafāfiyyah) and accountability (mas’ūliyyah) within the framework of Islamic economic law and maqāṣid al-sharī‘ah.Design/Methodology: This study employs a qualitative library research design with a juridical-normative approach. It employs a conceptual and legal approach by examining primary sources, including the Quran, Hadith, fatwas of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), and related regulations, as well as secondary sources such as academic literature and previous research related to Islamic philanthropy and crowdfunding practices.Findings: The findings indicate that the digitalization of Islamic philanthropy through crowdfunding platforms is permissible under Islamic law, provided it meets essential sharia requirements, including clear contractual arrangements (akad), transparent information disclosure, accountability for fund distribution, and effective sharia oversight. However, challenges remain regarding standardized reporting mechanisms, oversight models, and the alignment of digital practices with the principles of trustworthiness and justice (‘adl). Adherence to these principles ensures the realization of benefits to society (maslahah) and the maintenance of the community's trust.Practical Implications: This study highlights the importance of strengthening the regulatory framework, enhancing sharia governance, and developing standardized transparency and accountability mechanisms for zakat and waqf fundraising platforms. These measures support sustainable digital philanthropy and strengthen public trust in Islamic social financial institutions.Originality/Value: This study provides a normative legal analysis of digital zakat and waqf fundraising platforms from the perspective of Islamic economic law, offering a structured evaluation framework based on the principles of transparency, accountability, and maqāṣid al-sharī‘ah in the digital era

Page 24 of 24 | Total Record : 236

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