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Popon Srisusilawati
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amwaluna@unisba.ac.id
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Syariah Faculty, Universitas Islam Bandung Jalan Tamansari No. 24-26 Kota Bandung
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Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Published by Universitas Islam Bandung
ISSN : 25408399     EISSN : 25408402     DOI : 10.29313/amwaluna
Core Subject : Economy,
Economics, Econometrics & Finance
Amwaluna : Jurnal Ekonomi dan Keuangan Syariah is an academic journal published twice annually (January-July) by Syariah Faculty of Universitas Islam Bandung in cooperation with Asosiasi Pengajar dan Peneliti Hukum Ekonomi Islam Indonesia (APPHEISI). This journal publishes original researches in multi concepts, theories, perspectives, paradigms and methodologies on syariah economic studies. The scope of Amwaluna : Jurnal Ekonomi dan Keuangan Syariah are (but not limited to): (1) Islamic banking; (2) Syariah Financial; (3) Muamalah; (4) Economic Islam ;(5) Economic ;(6) Accounting; (7) Finance. Any submitted paper will be reviewed by reviewers. Review process employs Double-blind Review that the reviewer does not know the identity of the author, and the author does not know the identity of the reviewers. Amwaluna : Jurnal Ekonomi dan Keuangan Syariah has become a CrossRef Member since the year 2017.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 123 Documents
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Optimization of Waqf Productive in Halal Tourism in Indonesia Meirani, Nadia; Pratiwi, Rizka Estisia
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 1 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i1.2973

Abstract

The potential for halal tourism in Indonesia is considered to continue to grow, supported by the increasing needs of the Muslim community, both men and women, who can now be considered as one unit. This also indicates an increase in recognition and acceptance of Islamic socio-cultural practices, both in Indonesia and globally, which shows that Muslims are starting to receive attention in developed countries. Of course, this development aims to produce a multiplier effect, one of which is strengthening the economy. Optimizing waqf funds for halal tourism can be a solution to stimulate the Indonesian economy. This research aims to determine the extent to which waqf funds can develop in Indonesia. The method used in this research is a qualitative method by carrying out FGDs with experts in the field of waqf initiated by Wacid. The research results show that the potential for waqf funds in Indonesia can still be developed, but this is only limited by the knowledge of the Indonesian population about waqf itself, so in-depth socialization is needed to support literacy about waqf in Indonesia.
The Existence and Consistency of Halal Certificates in the Global Ecosystem of Halal Products and Services Hidayat, Yusup; Machmud, Aris
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 1 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i1.2975

Abstract

Halal certification is an absolute requirement for the eligibility of goods and services for Muslims, however, halal is not just a piece of paper or a halal logo, but more to the substance of the process and quality of halal guarantees. The research objective is to examine the position of the Ministry of religion in guaranteeing the halal-ness of products and services. The author uses a normative juridical research form with a statutory regulatory approach related to halal product guarantees. The author concludes that cooperation and synergy between institutions under the Ministry of Religion including the Halal Product Guarantee Agency (LPH) and MUI and the supervisory agency (BPOM) are crucial in ensuring the halal supply chain of products and services to maintain the halal ecosystem both formally and substantially. The author thinks that in regulations related to halal product guarantees, there are inconsistencies and also the occurrence of ambiguity in norms which has the potential to create legal uncertainty as stated in articles 171 and 172 of Government Regulation Number 39 of 2021 which are contradictory in content where article 171 states that Government Regulation Number 30 of 2019 can still apply as long as it does not conflict with the law on halal product guarantees, while Article 172 states that the previous PP is repealed and no longer valid.
MSMEs Awareness in Halal Certification from an Operations Management Perspective Abi Anwar, Umari Abdrurrahim; Nurhakim, Haditsa Qur'aini; Hamidah, Karina; Azzahra, Shinta Fauziah; Arkani, Zalva Hijatul
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 1 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i1.2977

Abstract

Providing halal certification is considered as one of the tools that can strengthen the position of Indonesian MSMEs. This is due to the ability of MSME products that have halal status to become a competitive advantage for Indonesia on the international stage. This study will analyze the factors that can increase the awareness of MSMEs in Indonesia regarding the importance of obtaining halal certification. This research uses descriptive methods through survey techniques. The survey technique used is a questionnaire technique that must be filled in by the subject and also conducts opinion polls, as well as in-depth interviews with a sample of respondents selected based on the requirements for the length of time MSMEs have been established, the type of MSME business, and ownership of current halal certification. MSMEs have realized the importance of halal certification even though many of them have not processed it due to a lack of education. However, even though they are not yet halal certified, from an operations management perspective, the production process that is carried out is halal by ensuring that both the materials used and the processes carried out are in accordance with Islamic law.  
Private Islamic Hospital Service Management Strategy Model in Pekanbaru Based on Accreditation with an Analytic Network Process Approach Melia Frastuti; Azhari Akmal Tarigan; Sugianto
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 1 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i1.2987

Abstract

There are many factors that are the burden and responsibility of Islamic Hospital Practitioners, experts and regulators in resolving sharia service and accreditation problems and prioritizing effective solutions for Islamic Hospitals. From problems (1)Sharia services that focus on Customer Oriented, Transparency, Healthy Competition and Justice. (2)Patient problems, namely no sharia consultations, unsatisfactory services received, long queues, lack of services for disabled patients (3)Accreditation problems that focus on low classification and accreditation, poor maintenance, unsophisticated information systems and a poor hospital environment. not properly maintained (4)Ethical problems and Islamic hospital Business Management Concepts trigger problems. Planning for future hospital performance is not fulfilled, experts and employees are less professional, coordination of hospital staff is ineffective and does not have a Sharia Supervisory Board (DPS). This thought is the research problem, how to use the ANP method to find a solution that must be solved in this problem, assisted by Super Decision software. The results of this research are Solution Priorities (1) Sharia services, namely focusing on the main priority of Justice, Customer Oriented (2) Solutions for patients with the same priority, namely Sharia consultations, services received that satisfy patients. (3) Accreditation solutions in the order that the hospital environment is well maintained and goes green, maintenance is improved, quality management is improved (4) Islamic hospital Ethics Solutions and Business Concepts with future planning sequences fulfilled and professional employee experts selected, effective staff coordination and forming a DPS. The strategic priorities being developed are the implementation of superior and complete sharia services.
Sustainable Finance Implementation on Institutional Aspects in Indonesia and the European Union Asni Mustika Rani; Atih Rohaeti Dariah; Popon Srisusilawati
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 2 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i2.2989

Abstract

Realizing sustainable finance practices towards a zero-carbon emission economy requires support and participation from all stakeholders, especially regulators from an institutional perspective. Sustainable finance is crucial in driving transformative economic growth towards sustainability. This study aims to scrutinizes the appropriate institutional elements that can bolster sustainable finance initiatives within Indonesia and the European Union (EU). Using the content analysis method, this research delves into various written media, regulations, laws, and documents. The study reveals that, from an institutional perspective, both the EU and Indonesia align their sustainable finance implementation with regulators' work plans, characterized by shared goals and objectives. However, technical complexities and evolving regulatory aspects pose challenges, stemming from the need to reconcile diverse political views and adapt to changing circumstances. The results indicate that while strong institutional frameworks and regulatory plans exist, practical implementation of sustainable finance faces hurdles. These include the need for clearer guidelines, enhanced inter-agency coordination, and more robust mechanisms to monitor and enforce compliance. Although sustainable finance initiatives in both regions show promise, continuous improvement and adaptation are essential to effectively contribute to a zero-carbon emission economy.
Influence of The Financial Performance of Islamic Business Units on The Benefit of Stakeholders Raja Ria Yusnita; Eka Nuraini Rachmawati; Asdelina Ritonga
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 2 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i2.2990

Abstract

Many studies are related to financial performance but only a few studies on the implementation of maslaha in Islamic banking, especially in Indonesia. This study aims to analyze the influence between financial performance and stakeholder benefits. This paper uses 20 Islamic Business Units in Indonesia with the period 2017 to 2021. The variables include financial performance (non-performing financing, return on assets, Operating Costs to Operating Income, Financing Funding Ratio) and Stakeholder Beneficence (Employees, Government, Community, Financing Consumers). This model is analyzed by linear regression with Partial Least Square (PLS) technique. The results show that financing performance affects the benefit of stakeholders, more specifically to the benefit of employees and the benefit of the community, and the government is the last party to benefit from the financial performance of UUS. This paper is a consideration for the government to pay more attention to policies that support the financial performance of UUS, so that, by providing appropriate support, the government can encourage the growth of UUS and in turn increase the benefits obtained by various parties, including the government itself.
The Impact of Zakat Management Accounting Information System Quality on Muzaki Satisfaction in Indonesia Nunung Nurhayati; Dewi Sartika; Ririn Sk; Ayunazwa; M Rakan; Ridwan
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 2 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i2.2992

Abstract

The potential for zakat in Indonesia is very large, but in reality only 5% of zakat fund collection is obtained from this potential. Many factors influence the low acceptance of zakat funds, including the quality of the zakat management accounting information system which has an impact on decreasing the satisfaction of muzaki. The purpose of the study was to measure how much influence the quality of the management accounting information system has on the satisfaction of system users. While the research method used is explanatory research. With a sample of 100 muzaki, the data collection technique used a questionnaire, the research instrument used a validity and reliability test, the data analysis technique used SEM-PLS with an inner model and outer model. The results of this study prove that the quality of the zakat management accounting information system has a positive and significant effect on muzaki satisfaction. The results of this study provide a real contribution to zakat fund managers to pay attention to the quality of the management accounting information system that can provide speed and ease of information for muzaki, so that muzaki feel satisfied to deposit zakat funds in the amil institution which has an impact on the level of zakat fund collection increasing.
The Effect of Islamic Corporate Governance, Firm Characteristic on Capital Structure and Financial Performance of Sharia Commercial Banks Registered the Financial Services Authority Ferriswara, Dian; Karneli, Okta; Yusuf, Bibi Noraini Mohd
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 1 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i1.3071

Abstract

This study examines the relationship between Islamic corporate governance, firm characteristics on capital structure and financial performance in Islamic Commercial Banks. The data analysis technique uses Partial Least Square (PLS), with structural equations (SEM) based on components or variants, on annual data from 2017 to 2021. The findings show that three determinants significantly affect the financial performance of the five hypotheses proposed. Islamic corporate governance has a significant effect on financial performance in a negative direction, and a significant positive effect on capital structure Firm characteristic has no significant effect on capital structure and financial performance. Capital structure factors influence financial performance. The practical implications of this study emphasize the important role of the sharia supervisory board and independent commissioners in improving the financial performance of Islamic commercial banks
Analysis of Land Tax in The Plantation Sector Viewed from Islamic Economic Leaders Batubara, Sarmiana; Yuslem, Nawir; Yafiz, Muhammad
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 2 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i2.3133

Abstract

This research is concerned with how land and building taxes affect the plantation sector in Indonesia by following one of the economic thought leaders Abu Yusuf in achieving justice. The researchers applied literature research or content analysis. Land and Building Tax for the Plantation Sector in Indonesia is seen from the point of view of Abu Yusuf because the idea will create justice for taxpayers, even though the tax must be paid 0.5% based on the Sales Value of the Tax Object (NJOP). The muqasamah system presented by Abu Yusuf pays more attention to details, starting from the type of land, soil fertility, irrigation, seasons, and price fluctuations at harvest, to ensure fairness in tax collection. If the muqasamah system is implemented in Indonesia, which has the character of an agrarian country, then state revenue from the plantation sector tax will have great potential. The concept put forward by Abu Yusuf is still very relevant to Indonesia, particularly in land and building taxes in the plantation sector. Therefore, the concept of Abu Yusuf can be considered by the Indonesian government in establishing policies related to land and building taxes in the plantation sector nationally
The Mediating Effect of Islamic Marketing Capabilities in The Relationship Between Entrepreneurial Orientation And Firm Performance at Handicraft SMEs In West Java Hendayana, Yayan; Puspaningtyas Faeni, Dewi; El-Kafafi, Siham
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 2 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i2.3391

Abstract

The purpose of this study is to determine the influence of entrepreneurial orientation and market orientation on Islamic marketing capabilities and their impact on the performance of SMEs in the handicraft sector in West Java. The population in this study is the managers of leather craft SMEs with a sample of 160 respondents using the purposive sampling method. Data analysis using the help of SmartPLS program. The results showed that entrepreneurial orientation had a significant positive effect on Islamic marketing ability, Islamic marketing ability had a significant positive effect on SME performance, and Islamic marketing ability mediated the influence of entrepreneurial orientation on the performance of SMEs in the leather handicraft sector in West Java. The results of this study recommend to SMEs in the handicraft sector in West Java to continue to improve entrepreneurial orientation to support the improvement of the ability to market their products, so that overall business performance continues to grow.

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