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Rachmania Nurul Fitri Amijaya
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rachmania.feb@unej.ac.id
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ijabah.feb@unej.ac.id
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Kab. jember,
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INDONESIA
IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies
Published by Universitas Jember
ISSN : -     EISSN : 29879884     DOI : https://doi.org/10.19184/ijabah.v2i2.769
Core Subject : Economy,
Economics, Econometrics & Finance
IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies with registered number ISSN 2987-9884 (Online) was published by the Department of Sharia Economics Faculty of Economics and Business, Universitas Jember. This journal is published every 6 months, April and October. All manuscripts received by the editor of Ijabah: Indonesian Journal of Sharia Economics Business and Halal Studies will be reviewed by peer reviewers according to the field of economics studies (at least 2 people) with a double-blind peer review policy. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of Islamic economics, Islamic business, Halal Studies, and Islamic accounting studies.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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Analisis Keuangan Publik Islam Pada Anggaran Pendapatan dan Belanja Daerah Kabupaten Jember Tahun 2021 Ezra, Pradipta Imam; Adenan, Moh.; Fatah, Abdul
IJABAH Vol. 3 No. 2 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i2.801

Abstract

This study aims to analyze the implementation of the 2021 Regional Revenue and Expenditure Budget (APBD) of Jember Regency from the perspective of Islamic public finance. The approach used is descriptive qualitative, with primary data obtained through interviews with the Regional Financial and Asset Management Agency (BPKAD), the Regional Development Planning Agency (Bappeda), and academics, while secondary data is sourced from APBD documents and related literature. The results of the study show that in terms of revenue, Jember Regency is still highly dependent on transfer revenues from the central government, which account for 74% of total regional revenue, while the contribution of Regional Original Revenue (PAD) is relatively small. From an Islamic public finance perspective, this condition shows that the management of local economic potential in accordance with the principle of al-maliyah al-'ammah is not yet optimal. In terms of expenditure, the largest allocation is focused on personnel expenditure, while expenditure for the poor and public welfare is still low. This is not in line with the principle put forward by Ibn Taymiyyah, that state expenditure should prioritize the welfare of the poor and public needs. Thus, the application of the principles of justice, trustworthiness, and welfare in Islamic public finance in Jember Regency still needs to be strengthened.
Preferensi Konsumen Terhadap Keputusan Pembelian D.co Pizza Bondowoso Sebagai Produk Alternatif Yulianti, Riska; Saleh, Mohammad; Jumiati, Aisah
IJABAH Vol. 3 No. 2 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i2.1261

Abstract

Currently there is widespread news regarding calls for action to switch to alternative products from companies that support Israel's genocide against Palestine, one of which is through an international boycott under the command of Boycott, Divestment, Sanctions. One of the BDS lists is another quite controversial boycott list, including Pizza Hut, MCD, Wix, Burger King, Papa John's Pizza and Domino's Pizza. The Indonesian Ulema Council also issued MUI Fatwa number 83 of 2023 as a response to the Palestinian struggle. The above phenomenon makes people more careful in buying products that are on the boycott list and start switching to alternative products, namely local products. One of the local Bondowoso products which is an alternative product is D.Co Pizza Bondowoso which has its own competitiveness and characteristics. separately, but it is not yet known exactly what factors influence people's shift to alternative products, especially at D.Co Pizza Bondowoso. This research aims to determine and analyze the influence of knowledge of MUI fatwa number 83 of 2023 and religiosity on purchasing decisions for D.Co Pizza Bondowoso. The method used is explanatory research using binary logistic regression analysis. From the results of logistic regression analysis calculations, a significant relationship was obtained between knowledge on purchasing decisions and religiosity on purchasing decisions.
Strategi peningkatan kinerja pegawai pada kantor Sekretariat DPRD Kota Pasuruan dalam prespektif Sumber Daya Manusia Islam Khomariyah, Lailatul; Titisari, Purnamie; Akhmad Munir
IJABAH Vol. 3 No. 2 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i2.1360

Abstract

This study aims to examine human resources and practices that affect employee performance from the perspective of Islamic human resources. Employees of the Pasuruan City DPRD are the subject of research. The research method used is a qualitative approach and with a descriptive method, data collection techniques are carried out by interviews, observations, and documentation. Employee performance analysis is carried out by means of data reduction, data analysis, data verification, data preparation, conclusion drawn, validity check, and result reporting. The results of the study show that the strategy to improve employee performance in the secretariat consists of three main components. The first is Islamic-Based Training which includes religious activities such as Qur'an recitation and routine recitation every Friday, as well as the Friday Blessing program where employees are invited to give alms voluntarily. Second, Professionalism Development which includes training at Lemhanas, analysis of laws and regulations, and budget analysis. These programs are designed to improve employees' competencies and skills in various aspects of their careers, such as understanding of public policy, law, and financial management. Third, an Islamic Work Environment consisting of a Culture of Helping, in an Islamic work environment, the attitude of mutual assistance between employees is strongly emphasized. This culture creates a high sense of solidarity and care, increases productivity, and builds trust.
Faktor-Faktor yang Mempengaruhi Keberhasilan Usaha Mustahik pada Program Zakat Produktif di Baznas Kabupaten Tasikmalaya Rahmawati, Agnia; Zulfikri Rahmat, Biki; Friantoro, Dian
IJABAH Vol. 3 No. 2 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i2.5344

Abstract

This study aims to analyze the factors influencing the business success of mustahik in the productive zakat program managed by BAZNAS Tasikmalaya Regency. Using a quantitative approach and purposive sampling, this research involved 71 mustahik beneficiaries of capital assistance from the BMM (BAZNAS Microfinance Masjid), Z Chicken, and Z-Mart programs. The variables examined include business assistance, business capital, business motivation, and business environment, with multiple regression analysis as the main analytical tool. The findings indicate that all variables have a positive and significant effect, both partially and simultaneously, on business success. These results highlight the importance of assistance, capital, motivation, and the business environment in fostering the economic independence of mustahik. Beyond its practical implications for BAZNAS in strengthening economic empowerment strategies, this research also contributes to the theoretical development of Islamic philanthropy studies, particularly in positioning productive zakat as a sustainable instrument for poverty alleviation.
Pengembangan Komitmen Organisasi Pada Karyawan Lazismu (Lembaga Amil Zakat, Infaq dan Sadaqah Muhammadiyah) Kabupaten Gresik Maulana, Muhammad Rafi; Saleh, Mohammad; Munir, Akhmad
IJABAH Vol. 3 No. 2 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i2.5677

Abstract

Organizational commitment is key to the success of Islamic philanthropic institutions that manage public funds based on trust. This study analyzes the condition of organizational commitment and its development strategies among employees of Lazismu Kabupaten Gresik, a zakat institution with a high reputation for accountability and a strong Islamic culture. Using a descriptive qualitative approach through case studies, data was obtained from in-depth interviews, observations, and document analysis, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The results of the study show that the three dimensions of organizational commitment—affective, sustainable, and normative—are formed simultaneously with different drivers. Affective commitment arises from the internalization of spiritual values and the meaning of work as worship, sustainable commitment is influenced by rational considerations such as income stability and career opportunities, while normative commitment is strengthened by a sense of moral and religious responsibility. Lazismu develops employee commitment through the strengthening of spiritual values, a performance-based reward system, employee involvement in decision-making, and the provision of clear career paths. These findings enrich the Three-Component Model of Organizational Commitment with the context of Islamic work ethics, while also confirming the relevance of social exchange theory in faith-based nonprofit organizations. This study provides theoretical contributions and offers a practical model for zakat institutions in designing human resource policies that balance religious values and modern management practices.
Pengaruh Pengetahuan Zakat, Religiusitas Dan Motivasi Terhadap Minat Pembayaran Zakat Melalui Platform Digital Yang Bekerja Sama Dengan Baznas: (Studi Pada Generasi Milenial Di Kab. Jember) Laelatul Putri Nur Azizah; Priyono, Teguh Hadi; Mahardiyanto, Agus
IJABAH Vol. 3 No. 2 (2025): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i2.5884

Abstract

This research was conducted and completed to test and analyze the effect of zakat knowledge, religiosity, and motivation on the interest in paying zakat through digital platforms in collaboration with BAZNAS. This research is a quantitative study with questionnaire data collection techniques. The research subjects were millennial individuals domiciled in Jember Regency. This study used purposive sampling and obtained a sample of 101 respondents who met the predetermined criteria. The data analysis methods used include instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that partially, the variables of zakat knowledge, religiosity, and motivation have a positive and significant influence on the interest in paying zakat through digital platforms in cooperation with BAZNAS. Simultaneously, the three variables also have a significant effect on digital zakat payment interest. It can be concluded that millennials have high potential in supporting the digitalization of zakat when supported by adequate zakat knowledge, strong religious values, and internal as well as external motivation to participate in zakat payment. Therefore, zakat management institutions such as BAZNAS need to improve digital education and expand technology-based services to reach more zakat payers from the millennial generation.

Page 4 of 4 | Total Record : 36

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