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Contact Name
Wartoyo
Contact Email
wartoyo10@gmail.com
Phone
+6283838421909
Journal Mail Official
jurnalalamwal@gmail.com
Editorial Address
Gedung FEBI UIN Siber Syekh Nurjati Cirebon Jl. Perjuangan By Pass Sunyaragi Cirebon
Location
Kab. cirebon,
Jawa barat
INDONESIA
Jurnal Kajian Ekonomi dan Perbankan Syariah
ISSN : 23031573     EISSN : 25273876     DOI : -
Core Subject : Economy, Social,
Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah is a peer-reviewed journal published by the Department of Islamic Banking Syariah Faculty of Islamic Economics and Business of IAIN Syekh Nurjati Cirebon. The journal publishes papers in the accounting and finance field that contribute significantly to the development of the economic and sharia banking profession in Indonesia. Al-Amwal is published twice a year, the first edition was published in July and the second edition was published in December.
Articles 248 Documents
Cover Vol 12, No 2 (2020) Jurnal Al Amwal
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 12, No 2 (2020): .
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v12i2.7543

Abstract

Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah is journal published by the Department of Islamic Banking Syariah Faculty of Islamic Economics of IAIN Syekh Nurjati Cirebon. The journal publishes papers in the field of accounting and finance that give significant contribution to the development of economic and sharia banking profession in Indonesia. The journal published twice a year. The journal has been accredited SINTA 3 at 4th April 2019 by Indonesia Ministry of Research, Technology and Higher Education (RistekDikti) of The Republic of Indonesia as an academic journal in Director Decree (SK Dirjen No. 10/E/KPT/2019)
Preferensi Minat Masyarakat Kota Palangka Raya Bertransaksi Menggunakan Kartu Pembayaran Elektronik Berlogo Gerbang Pembayaran Nasional Bank Indonesia Muhamad Reza Humaidi; Sofyan Hakim
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 11, No 2 (2019)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v11i2.5259

Abstract

The purpose of this research is to are effort from office unit Indonesia Bank Province Kalimantan Tengah to attract people’s interest in Palangka Raya on transaction using Electric Payment Card named National Payment Gateway from Indonesia Bank and the Preference peoples’ interest in palangka Raya on Transaction using Electric Payment Card named National Payment Gateway from Indonesia Bank. This research used qualtitative descriptive method, the subject of this research were Unit Manager Payment Surveillance System , Rupiah Management, Inclusive Finance (UPPSPPURKI) of Office Unit Indonesia Bank Province Kalimantan Tengah, Manager Unit Operational Payment System ( UOSP) of Indonesia Bank Province Kalimantan Tengah which used using Electric Payment Card named National Payment Gateway from Indonesia Bank.The result of this research shows that : (1) The efforts from office unit Indonesia Bank Province Kalimantan Tengah to attract people’s interest in Palangka Raya on transaction using Electric Payment Card named National Payment Gateway from Indonesia Bank can be see like in  last year or 2018 they published to the people through social media, electronic media and printed media and also launching, campaign, socialiszation, Week trade NPG card .  While in 2019, they plan two big events related with National Payment Gateway or socialiszation the NPG to the people like students and that events not to different with the last year events. (2) The main Preference to attract people’s interest in Palangka Raya on transaction using Electric Payment Card named National Payment Gateway from Indonesia Bank was from the internal, 15 from 19 respondents said that the main factors were comfortable, Simpleness transaction with the features and standardize services, and the cheaper cost that the card before it like Visa or Mastercard.
PENERAPAN DENDA DI LEMBAGA KEUANGAN SYARIAH Moch. Endang Djunaeni; Muhammad Maulana Yusuf
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 9, No 2 (2017)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v9i2.1921

Abstract

Abstrak Baitul Maal Wat Tamwil (BMT) merupakan balai usaha mandiri terpadu yang isinya berintikan bayt al-mal wa al-tamwil dengan kegiatan mengembangkan usaha-usaha produktif dan investasi dalam meningkatkan kualitas kegiatan ekonomi pengusaha kecil menengah dan pengusaha   kecil   bawah,   antara   lain   mendorong   kegiatan   menabung   dalam   menunjang pembiayaan  kegiatan  ekonominya.  Kredit  dalam  pembiayaan  syariah  menjadi  salah  satu alternatif masyarakat untuk mendapatkan pinjaman, tetapi tetap dalam ruang lingkup syariah. Penyediaan jasa kredit atau pembiayaan pun menjadi salah satu unggulan BMT untuk mendulang pundi. Layaknya lembaga keuangan konvensional, BMT pun menetapkan denda bagi peminjam yang  tidak  melunasi  kreditnya.  Hanya,  masih  menjadi  pertanyaan  di  kalangan  masyarakat tentang pemberlakuan denda atau sanksi bagi nasabah yang gagal bayar, dan juga bagaimana hukum pengenaan denda di BMT ini. Penelitian ini bertujuan untuk memberi gambaran yang jelas mengenai faktor penyebab diterapkannya denda pada pembiayaan bermasalah, kemudian untuk mengetahui tindakan- tindakan yang dilakukan lembaga keuangan syariah dalam menangani pembiayaan bermasalah, serta untuk mengetahui target penyaluran dana yang dihasilkan dari denda. Secara metodologi,  penelitian  ini  menggunakan  prosedur penelitian  kualitatif  dengan memanfaatkan pendekatan sosiologi hukum Islam. Teknik pengumpulan data yang dilakukan yaitu dengan observasi, wawancara dan dokumentasi. Hasil dari penelitiannya diperoleh bahwa mengqiyaskan kepada hukum yang telah ditetapkan  dalam  Al-Qur’an  denda dikenakan  kepada nasabah  yang mengalami  pembiayaan bermasalah, dalam  rangka memberikan efek jera supaya dapat menunaikan kewajiban  yang belum terlunasi. Langkah penyelesaian pihak BMT dalam menghadapi nasabah bermasalah yaitu dengan cara: pemberitahuan melalui telepon, pemberian surat penagihan, penagihan langsung, sita jaminan, eksekusi jaminan. Penyaluran dana hasil denda yang diposkan dalam qardh al- hasan ditujukan secara langsung seperti untuk santunan anak yatim, orang tua jompo dan juga melalui lembaga formal seperti BAZNAS dan LAZNAS. Kata kunci : Denda, Pembiayaan Bermasalah, Penyaluran Qardh Al-Hasan.   Baitul Maal Wat Tamwil (BMT) is a hall independent business integrated content cored Bayt al- mal wa al-tamwil with activities to develop productive ventures and investment in improving the quality of the economic activities of small and medium entrepreneurs and small businessmen under, among others, to encourage the activities of saving In supporting the financing of its economic activities. Credit in shariah financing becomes one of the alternative communities to get a loan. Provision of credit services or fees became one of the flagship BMT to gain funds. Like conventional financial institutions, BMT also for borrowers who do not pay off credit. Only,is still a question among the public about the imposition of penalties or sanctions for customers who fail to pay, and also how the law imposing fines in this BMT.This study aims to provide a clear picture of the factors causing the financial, then to know the actions undertaken syariah financial institutions in the process of childbirth, and to know the target disbursement of funds resulting from fines.Methodologically, this study uses qualitative research procedures by utilizing the sociological approach of Islamic law. Data completion technique is done by observation, interview and documentation.The result of his research is to mengqiyaskan to the law that has been set in Al-Qur'an fines to customers who have problems, in order to provide a deterrent effect can be able to fulfill the obligations that have not been paid off. Steps to settle the BMT party within the time that can be done by: voice over the phone, mailing, direct. The disbursement of fines posted in qardh al - hasan  is  directly  suspended  as  for  orphans'  benefits,  old  folks  and  also  through  formalinstitutions such as BAZNAS and LAZNAS. Keywords: Fines, Troubled Financing, Qardh Al-Hasan Distribution.
Determinant of Risk Financing in Peer-To-Peer Lending on Sharia Perspective Nissa, Izzun Khoirun; Sapto W, Moch. Taufiq Nur; Kurnia, Rahid; Kurniadinata, Roby
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 16, No 1 (2024)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/amwal.v16i1.16879

Abstract

This paper aims to discuss the implementation of sharia fintech financing and risks that have the potential to occur in Indonesia. Fintech operational activities sharia with a peer-to-peer (P2P) financing model and risk mitigation can carried out to minimize the risks in Indonesia that make MSMEs as the main market segment. This paper discusses the development of sharia fintech in Indonesia and more specifically its contribution nationally. Case studies are derived from Wrong One platforms P2P Which Once get award as The best Sharia fintech in providing services to MSMEs in Indonesia. Finally, will closed with resolution sharia in finish financing problematic. This paper contributes to the development of sharia fintech Because give description difference risks fintech sharia with other sharia financial institutions because sharia fintech places more emphasis on risk sharing and not making financial intermediation institutions the only the only one risk bearer greatest liquidity.
PEREMPUAN, STRATEGI NAFKAH DAN AKUNTANSI RUMAH TANGGA Nur Eka Setiowati
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 8, No 1 (2016)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v8i1.664

Abstract

Abstrak Rumah tangga dilihat dari sudut pandang yang sempit ( kehidupan di rumah ) maupun dari sudut pandang yang luas ( rumah tangga perusahaan maupun rumah tangga negara ) kesemuanya memerlukan tata kelola yang baik, teratur dan terkonsep. Jika salah satu dari ketiga hal tersebut tidak terpenuhi maka stabilitas rumah tangga pasti akan terganggu dan dapat mengakibatkan ketidaksinkronan baik untuk rumah tangga dalam artian kehidupan berumahtangga, rumah tangga perusahaan maupun rumah tangga negara.Pentingnya peran akuntansi dalam rumah tangga untuk dapat merencanakan setiap anggaran dalam rumah tangga, pencatatan, pengambilan keputusan serta perencanaan jangka panjang di dalam rumah tangga. Bentuk praktik akuntansi dalam rumah tangga merupakan suatu skema dalam penghindaran hutang terhadap para kreditur maupun pemakaian kartu kredit yang berlebihan sehingga peran istri (perempuan ) sangatlah penting untuk melihat setiap kebutuhan – kebutuhan apa saja yang harus diperlukan dalam rumah tangga  di dalam penentuan pengambilan keputusan yang terpenting serta perencanaan – perencanaan yang harus mereka lakukan demi kebutuhan anak – anak mereka nantinya disertai dengan komunikasi antara suami dan istri.Kata Kunci : Perempuan, Strategi Nafkah, Akuntansi Rumah Tangga AbstractHouseholds from the perspective of a narrow ( home life ) as well as from a broad perspective ( domestic firms and households countries ) which would require good governance , organized and conceptualized . If one of these is not met, then the stability of the household would have disrupted and may result in discrepancies in both household in terms of the life of housekeeping , domestic firms and households country .The importance of the role of accounting in the household to be able to plan every household budget , recording , decision-making and long-term planning in the household . Forms of accounting practices in the household is a scheme in avoidance of debt to creditors as well as the use of excessive credit card so that the role of the wife ( female ) is very important to see to every need - what needs to be needed in the household in the decision -making the most important decision and planning - planning they need to do for the sake of the needs of children - their children will be accompanied by communication between husband and wife .Keywords : Women, Livelihoods Strategy, Accounting Household
Halal Food Preferences and Perceptions at Nagoya Mall Batam Yusuf Faisal; Ida Busneti; Egi Gumala Sari
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 14, No 1 (2022)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i1.10558

Abstract

The purpose of this study was to see the preferences and perceptions of halal food at Nagoya Mall in Batam City. This research was conducted at the Nagoya mall which provides halal food in the food street area. The samples of this research are lecturers at 4 universities in Batam which are managed by Persyarikatan Muhammadiyah and Hidayatullah namely: Muhammadiyah International Tarbiyah College, STIKOM Muhammadiyah Batam, Abdullah Said Islamic Institute, and Hidayatullah Tarbiyah Science College. In this study, it was found that the preferences and perceptions of lecturers about halal food stands in Nagoya tended to be good with a note that there were several things that were improved including cleanliness
PRAKTEK BANK SYARIAH DAN TANTANGANNYA Toto Suharto
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 5, No 1 (2013)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v5i1.234

Abstract

Abstrak Sejak awal abad pertengahan hingga awal abad ke-20 konsep bank syariah yang berintikan kepada bagi hasil masih merupakan kajian akademis oleh para ilmuwan muslim, dalam hal ini lebih banyak para ekonom atau bankir yang meragukan sistem perbankan syariah dapat diterapkan dalam sistem perekonomian. Sementara itu perbankan konvensional yang kita kenal dewasa ini merupakan suatu proses evolusi dan uji coba yang telah berjalan dengan mapan selama berabad-abad dalam masyarakat. Dengan perjalanan waktu yang cukup panjang tersebut, maka tidaklah mengherankan apabila persepsi hampir sebagian besar masyarakat tertanam pengertian bahwa hanya terdapat satu sistem perbankan di dunia ini, yaitu sistem operasi bank dengan bunga. Pengertian bahwa bank akan terkait dengan suku bunga merupakan suatu pengertian definitif dalam dunia bisnis, dan merupakan kaidah akademik pada berbagai literatur para pakar ekonomi perbankan.Praktek bank syariah yang dikenal selama ini masih menyisakan berbagai persepsi yang beragam dari masyarakat khususnya di Indonesia. Masih banyak masyarakat yang memiliki persepsi yang belum tepat mengenai kegiatan usaha bank syariah. Secara visual dan analogis masyarakat banyak yang menafsirkan bank syariah sebagai bank konvensional dengan menggunakan bagi hasil dalam penghitungan kredit dan simpanan dana. Pandangan yang demikian dapat dipahami karena informasi dan publikasi mengenai kegiatan bank syariah sangat minim. Banyak tantangan yang dihadapi oleh bank syariah di masa yamg akan datang diataranya adalah Pengembangan kelembagaan, Sosialisasi dan promosi, Perluasan jaringan kantor, Peningkatan SDM,  Peningkatan Modal, dan Peningkatan pelayanan. Kata Kunci : Praktek Bank Syariah, Persepsi Masyarakat, Tantangan di masa depan.
Analisis Du Pont Syistem Dalam Mengukur Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Surono Surono; Mohammad Taufik Aziz; Istiqomah Nur Fitriyah
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 11, No 1 (2019)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v11i1.4225

Abstract

AbstrakTujuan dari penelitian ini ialah untuk mengetahui kinerja keuangan perusahaan semen yang terdaftar di BEI periode 2014-2017 yang diukur dengan metode analisis DuPont System. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pemilihan sampel menggunakan Purposive Sampling Method. Hasil penelitian ini menunjukkan perusahaan yang memiliki kinerja keuangan terbaik di tahun 2014 ialah PT. Semen Indonesia (Persero), Tbk dan PT. Indocement Tunggal Prakarsa, Tbk memiliki kinerja keuangan terbaik di tahun 2015-2017, sedangkan perusahaan yang memiliki kinerja keuangan terburuk selama empat tahun periode penelitian ialah PT. Holcim Indonesia (persero), Tbk. Dan berdasarkan pergerakan kurva Trend Analisis, kinerja keuangan perusahaan semen dengan menggunakan metode Dupont System seluruhnya menunjukkan pergerakan yang menurun.Kata kunci : Trend Analisis, DuPont System, Kinerja KeuanganAbstractThe purpose of this study was to determine the financial performance of cement companies listed on the Stock Exchange for the period 2014-2017 as measured by the DuPont System analysis method. The data used in this research is secondary data. The sample selection technique uses Purposive Sampling Method. The results of this study indicate that the company that has the best financial performance in 2014 is PT. Semen Indonesia (Persero), Tbk and PT. Indocement Tunggal Prakarsa, Tbk has the best financial performance in 2015-2017, while companies that have the worst financial performance during the four years of the study period are PT. Holcim Indonesia (Persero), Tbk. And based on Trend Analysis curve movements, the financial performance of cement companies using the Dupont System method all shows a downward movement.Keywords: Trend Analysis, DuPont System, Financial Performance
Analisis Penerapan PSAK No. 105 pada Tabungan Berjangka Mudharabah dan Pembiayaan Mudharabah Fitria Eka Permata; Wartoyo Wartoyo
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 9, No 1 (2017)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v9i1.1687

Abstract

Abstrak Perkembangan jumlah dan kinerja lembaga keuangan mikro syariah khususnya lembaga berbentuk Baitul Mal wa Tamwil (BMT) yang begitu baik harus diiringi pula dengan regulasi dan standar akuntasi yang sesuai dengan prinsip syariah. Pada tahun 2006 IAI (Ikatan Akuntan Indonesia) mengeluarkan PSAK (Pernyataan Standar Akuntansi Keuangan) Syariah sebagai revisi dari PSAK No. 59 tentang Akuntansi Perbankan Syariah. Untuk mengetahui apakah lembaga BMT telah sesuai dengan PSAK Syariah terutama terhadap kegiatan penghimpunan dana dan pembiayaannya (dalam hal ini dapat menggunakan akad mudharabah), maka penulis meneliti apakah penerapan akuntansi pada tabungan berjangka mudharabah dan pembiayaan mudharabah di BMT Gunungjati Cabang Kedawung Cirebon yang meliputi pengakuan, pengukuran, penyajian, dan pengungkapan telah sesuai dengan PSAK No. 105 tentang akuntansi mudharabah. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif komparatif, yakni peneliti menggambarkan penerapan akuntansi pada tabungan berjangka mudharabah dan pembiayaan mudharabah di BMT Gunungjati Cabang Kedawung Cirebon kemudian membandingkannya dengan standar yang telah ada yaitu PSAK No. 105 tentang akuntansi mudharabah. Adapun teknik pengumpulan data yang dilakukan adalah dengan observasi, wawancara dan studi dokumentasi. Hasil dari penelitian ini menunjukan bahwa perlakuan akuntansi pada tabungan berjangka mudharabah BMT Gunungjati Cabang Kedawung Cirebon dimulai dari pembukaan rekening dengan penyerahan aset kas dari nasabah, pembagian hasil usaha BMT kepada nasabah setiap bulannya, dan ketika tabungan berjangka mudharabah jatuh tempo. Adapun perlakuan akuntansi pada pembiayaan mudharabah dimulai dari pencairan atau penyerahan aset kas kepada nasabah, pendapatan bagi hasil yang dibayarkan nasabah setiap bulannya, dan ketika penyerahan kembali aset kas dari nasabah kepada BMT Gunungjati Cabang Kedawung Cirebon. Secara umum, perlakuan akuntansi pada tabungan berjangka di BMT Gunungjati Cabang Kedawung Cirebon telah sesuai dengan PSAK No. 105 baik sisi pengakuan, pengukuran, penyajian maupun pengungkapan. Namun perlakuan akuntansi pada pembiayaan mudharabah belum sepenuhnya sesuai dengan PSAK No. 105. Ketidaksesuaian terdapat pada sisi pengakuan, yakni pengakuan piutang, pengakuan keuntungan dan pengakuan kerugian. Ketidaksesuaian juga terdapat pada sisi pengungkapan, yakni tidak adanya pengungkapan penyisihan kerugian investasi mudharabah pada laporan keuangan BMT Gunungjati.Kata Kunci : PSAK No. 105, Tabungan Berjangka, Pembiayaan, Mudharabah.AbstractThe development of amount and performance of the Islamic micro finance institutions especially Baitul Maal wa Tamwil (BMT) which is so good must be accompanied also with the regulations and accounting standards in accordance with Islamic principles. In 2006 the IAI (Association of Indonesian Accountants) issued the Islamic PSAK as a revision of PSAK No. 59 about Accounting of the Islamic Banking. To find out whether Baitul Maal wa Tamwil (BMT) institutions had been corresponding with the Islamic PSAK especially on activities for raising funds and financing (in this case can use mudharabah contract), then the authors researching whether the implementation of accounting on mudharabah term savings and mudharabah financing in BMT Gunungjati Branch of Kedawung Cirebon which includes the recognition, measurement, presentation, and disclosure are in accordance with PSAK No. 105 about mudharabah accounting. This research is qualitative research with comparative descriptive approach, the researcher describes the implementation of accounting on mudharabah term savings and mudharabah financing in BMT Gunungjati Branch of Kedawung Cirebon and then compare it with the existing standard that is PSAK No. 105 about mudharabah accounting. The data collection technique is done by observation, interview and documentation study. The results of this research shows that the accounting treatment on mudharabah term savings in BMT Gunungjati Branch of Kedawung Cirebon begins from the opening of accounts with the delivery of cash assets from customers, the distribution of BMT business results to customers each month, and when mudharabah time deposit maturity. And then, the accounting treatment on mudharabah financing begins with the liquidation or the delivery of cash assets to customers, profit sharing income paid by the customer each month, and when handover of cash assets from customers to BMT Gunungjati Branch of Kedawung Cirebon. In generally, the accounting treatment of term savings in BMT Gunungjati Branch of Kedawung Cirebon has been in accordance with PSAK No. 105 both the side of recognition, measurement, presentation and disclosure. However, the accounting treatment on mudharabah financing has not been fully compliant with PSAK No. 105. Nonconformity found on the recognition side, namely the receivable recognition, the profit recognition and the loss recognition. Nonconformity also found on the disclosure side, ie the absence of disclosure of allowance for losses on mudharabah investment in the financial statements of BMT Gunungjati.Keywords : PSAK No. 105, Term Savings, Financing, Mudharabah
Exploring Trust Dynamics in Islamic Insurance Company Abdul Halim; Tubagus Ismail; Faizul Mubarok
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 15, No 2 (2023)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v15i2.15267

Abstract

This paper examines the determinants of customer trust in Islamic insurance agents in Bumida Islamic Unit Insurance. An online questionnaire that included information on customers' views of Islamic insurance agents was used to collect data from all Bumida Islamic Unit Insurance branch offices. The Structural Equation Models with Partial Least Square (SEM-PLS) approach is used for quantitative analysis. The primary data used in this research was obtained from 60 respondents from some Islamic branches of Bumida Islamic Unit Insurance. It was found that communication, expertise, and image determine customers' trust in Islamic insurance agents on Bumida Islamic Unit Insurance's significant values. These findings support the previous research findings on this issue. Customer trust in Islamic insurance agents is essential, but more is needed to construct customer trust. This research proposes a new perspective on what determines the trust of insurance customers in Islamic insurance agents.