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Mashuri
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lppmstiesyariahbengkalis@yahoo.com
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iqtishaduna.stiesyariahbks@gmail.com
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Jl. Poros Sungai Alam - Selat Baru, Sungai Alam, Kecamatan Bengkalis, Kabupaten Bengkalis, Riau, Indonesia 28711
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INDONESIA
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
ISSN : 23033568     EISSN : 26848228     DOI : https://doi.org/10.46367/iqtishaduna
Core Subject : Economy,
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita was published in print and online by LPPM ISNJ Bengkalis. IQTISHADUNA is expected to be able to add economic insights, especially Islamic economics for academics, practitioners, researchers, policymakers (regulators), and other parties who are interested in developing economics knowledge and practice. IQTISHADUNA accepts written contributions from various parties through field research. IQTISHADUNA contains research results about economics, especially Islamic economics. The main focuses of IQTISHADUNA include Economics, Islamic Economics, Islamic Financial Institutions, Accounting, Finance, Islamic Banking and Management, Public Sector Management, Zakat, Infaq, Sadaqah, Waqf, Inheritance, Corporate Governance, Sustainability Reporting, Ethics and Professionalism, Business, Business Management, Sharia Business Management, e-Commerce, Capital Markets and Investment, Taxation, Financial Management, Sharia Financial Management, Economic Law and Sharia Economic Law.
Articles 253 Documents
Funding Liquidity Risk, Bank-Specific Variables And Profitability Of Islamic Rural Banks Jusuf, Nurain; Widarjono, Agus
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 13 No 2 (2024): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v13i2.2227

Abstract

This research investigates the impact of funding liquidity risk and some bank-specific variables on the profitability of Islamic rural banks in Indonesia, for the case of Islamic rural banks located on Sumatera Island. This study examines 41 Islamic rural banks with quarterly data from 2019: Q1 to 2023: Q4. Panel regression with unbalanced panel data is then employed. For further analysis, we make an interaction between funding liquidity risk and bank size to investigate whether large banks benefit from their size associated with the impact of funding liquidity risk on profitability. Our results confirm that funding liquidity risk lowers profitability. More importantly, large Islamic rural banks face less risk associated with the impact of funding liquidity risk on profitability than small Islamic rural banks. Results also highlight the importance of strong bank fundamentals such as efficiency in supporting profitability. This research has two important implications, theoretically and practically. First, from a practical perspective, funding liquidity risk reduces profits because Islamic rural banks dare to take investment risks to obtain high income. Second, Islamic rural banks must be able to manage maturity mismatch so that the negative impact of funding liquidity risk on profits can be minimized.
Boosting MSMEs: how digital financial innovation and financial literacy fuel access to finances Putra, Komang Widhya Sedana; Lasmi, Ni Wayan
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2320

Abstract

Purpose – This study explores how digital financial innovation and literacy collectively promote access to finance and MSMEs growth in Bali, Indonesia. Intends to ascertain how these two factors combine to enhance access to finance and, subsequently, MSME growth. Method – Data collection was carried out through questionnaires using a quantitative approach. The study targeted the owners of MSMEs in Bali, using purposive sampling to select 200 respondents who have actively utilized digital financial services. The data were analyzed using structural equation modeling (SEM) to quantify the associations among key variables. Findings – The results show that financial literacy is an important mediator in ensuring digital financial innovation translates into access to finance and, subsequently, MSME growth. This, therefore, offers strong proof that a boost in financial literacy among MSME owners in developing countries will further sweeten the benefits of digital financial innovations into better chances of securing finance for business expansion. The research explores how financial literacy and digital financial innovation expand access to finance and MSME development in Bali, using disruptive innovation theory, theory of access to finance, theory of financial literacy, and TAM. Evidence confirms financial literacy as an essential mediator, increasing the impact of digital finance. Implications – Theoretically, this integrates multiple frameworks; practically, it demands increased financial literacy awareness to harness digital innovation value to MSME development and inclusion fully.
Maximizing sales: synergy of job autonomy, innovation culture, emotional intelligence, and a touch of creativity Muhtarom, Abid; Ausat, Abu Muna Almaududi; Azzaakiyyah, Hizbul Khootimah; Syamsuri, Syamsuri; Suherlan, Suherlan
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2321

Abstract

Purpose – This study examines the impact of job autonomy, innovation culture, and emotional intelligence on the sales performance of MSMEs, with creativity as a mediating variable. Given the intense competition in the business environment, MSMEs must foster innovation and creativity to enhance their sales performance. Job autonomy enables MSME owners and managers to make independent decisions, fostering creativity in problem-solving. At the same time, an innovation culture promotes boldness in generating new ideas, and emotional intelligence strengthens customer and team relationships. Method – This research adopts a quantitative approach using the SEM-PLS methodology, with a sample of 100 MSMEs in Bandung city, Indonesia, selected through purposive sampling. Data was collected via an online questionnaire. Findings – The findings reveal that job autonomy, innovation culture, and emotional intelligence significantly and positively affect sales performance, with creativity playing a crucial mediating role. Implications – Theoretically, this study extends the self-determination theory (SDT), organizational innovation theory, and resource-based view (RBV) theory by demonstrating the interplay between autonomy, innovation, and emotional intelligence in enhancing creativity and sales performance. Practically, the findings highlight the need for MSME owners to foster workplace autonomy, encourage an innovative work culture, and enhance employees' emotional intelligence to improve business success through creative approaches.
Consumer satisfaction with halal hub MSME services: evidence from Sumenep regency, Indonesia Alvianita, Nuri; Destiarni, Resti Prastika; Suprapti, Isdiana
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2324

Abstract

Purpose – The research aims to identify business actors' satisfaction with services and analyze the attributes influencing service quality at the halal hub MSME Sumenep. Method – The quantitative research involves 60 respondents, selected using purposive sampling with criteria who had received assistance from the halal hub MSME Sumenep. The data source used is primary data collected through structured questionnaires distributed directly to respondents. The methods used for the analysis are the CSI (customer satisfaction index) and IPA (importance performance analysis). Findings – The CSI analysis results indicate that business actors were very satisfied. Meanwhile, the results of the IPA analysis in quadrant I show three priority improvement attributes: completing administration on time, being ready to serve at any time during working hours and helping obtain certification. The IPA matrix also revealed attributes in Quadrant II that should be maintained due to their strong performance and perceived importance. In contrast, attributes in Quadrants III and IV represent lower strategic priority. Enhanced satisfaction is expected to foster user loyalty and generate positive word-of-mouth among other MSMEs. MSME satisfaction will make the business ask for services from halal hub again and even recommend these services to other MSMEs. Implications – Theoretically, these findings support the notion that service quality is shaped by users' perceptions of both performance and the importance of service attributes. Empirically, the study provides practical insights into halal support institutions in designing service improvements that align with business actors' expectations.
Entrepreneurial culture, personal character, emotional intelligence toward improves entrepreneurs’ independence Qurnain, Nuzulul; Risal, Zef; Maulana, Wahyu
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2327

Abstract

Purpose – This research aims to test and analyze whether personal character and emotional intelligence mediate entrepreneurial culture on the independence of cigarette entrepreneurs in Pamekasan, Madura. Method – This type of research is quantitative research with an associative approach. Data was collected using a questionnaire, and the research objectives were cigarette entrepreneurs in all sub-districts in Pamekasan Madura Regency. The population in this study was 1262 people, and the sample was 126 entrepreneurs. Purposive sampling techniques were used with predetermined criteria. Testing research hypotheses using AMOS SEM. Findings – The research results show that entrepreneurial culture positively affects entrepreneurial independence. Entrepreneurial culture positively affects personal character. Entrepreneurial culture positively affects emotional intelligence. Personal characters cannot mediate the influence of entrepreneurial culture on entrepreneurial independence. Emotional intelligence cannot mediate the influence of entrepreneurial culture on entrepreneurial independence. Implications – Theoretical implications have contributed to expanding scientific knowledge regarding the theory of entrepreneurial culture to increase business independence. Practical implications of the culture of the surrounding community need to be preserved because it influences increasing independence through personal character, namely thinking before acting, daring to take risks for future life and emotional intelligence, and the ability to recognize one's own emotions and the emotions of others.
Model of halal management practices in Islamic banking: empirical evidence from Bank Syariah Indonesia Adinugraha, Hendri Hermawan; Shulthoni, Muhammad; Al-Kasyaf, Muhammad Zheeva
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2333

Abstract

Purpose – This research analyzes the halal management practice model implemented at the Bank Syariah Indonesia (BSI) Pekalongan branch in maintaining compliance with Sharia principles. Method – This research uses a qualitative method with an interpretative approach. Data collection was done through in-depth interviews, observation, and document analysis. The research results were validated by triangulating data sources, methods, and theories. Findings – The results showed that the BSI Pekalongan branch implemented a strict supervisory system to ensure that all transactions and services followed Sharia principles. Transparency in contracts and halal-based fund management are the main factors that build customer trust. Islamic financial education strategies play a role in increasing customer loyalty to bank products and services. Challenges in Islamic financial literacy and technology utilization still hinder the improvement of halal management efficiency. This research provides insight for Islamic banking stakeholders to increase the effectiveness of halal management in building customer trust and loyalty. The BSI Pekalongan branch can improve its competitiveness and ensure full compliance with Sharia principles by strengthening its supervision through transaction transparency and digitalization of halal services. Implications – Theoretically, this research enriches halal management studies by emphasizing Sharia compliance, transparency, and innovation in digital services. Practically, it guides Islamic banks in strengthening governance and customer trust.
Antecedents of impulse buying behaviour in generation z Sagitarini, Ni Km Tri Sukma; Martini, Ida Ayu Oka
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2349

Abstract

Purpose – This study aims to determine how impulse buying behaviour is influenced by customer reviews and influencer credibility, using trust as a mediating factor in the purchase of skintific products by generation z in Bali province. Method – An online survey was used to collect quantitative data from 210 respondents selected using purposive sampling. The study population comprises generation z individuals in Bali who have purchased skintific products online. Structural equation modeling-partial least squares (SEM-PLS) was used to analyse the data to see the direct and indirect interactions between variables. Findings – The results revealed that customer reviews do not affect impulse buying behavior. Influencer credibility positively affects impulse buying behaviour. In addition, customer reviews positively affect trust, while influencer credibility does not affect trust. Furthermore, trust positively affects impulse buying behavior. In terms of mediation, trust fully mediates the relationship between customer reviews and impulse buying behaviour. Meanwhile, trust does not mediate the relationship between influencer credibility and impulse buying behaviour. Implications – Theoretically, these findings enrich the literature regarding factors influencing impulse buying behaviour by highlighting the mediating role of trust in the relationship between customer reviews and purchase decisions. Practically, the findings in this study suggest that brands should improve the quality of customer reviews to strengthen consumer trust, while influencer marketing strategies should focus on emotional engagement and interactive content.
The role of transformational leadership in enhancing Islamic work ethic and employee engagement Fatmah, Dinda; Putri , Karina Ananda; Rahmah, Mirhamida; Purnama, Chamdan; Hasani, Syaiful; Rahmah, Yusriyah; Rahmah, Zakiyah Zulfa
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2351

Abstract

Purpose – This study investigates the relationship between Islamic work ethic, job satisfaction, and employee engagement, with transformational leadership as a moderating variable. It aims to assess whether job satisfaction mediates the impact of Islamic work ethic on engagement and if transformational leadership enhances these effects. The research offers insights into how ethical values and leadership styles influence employee engagement at Brangkal Printing. Method – A quantitative approach with a cross-sectional survey design was used, involving all 75 employees at Brangkal Printing through total sampling. Data were gathered using a likert-scale questionnaire to measure Islamic work ethic, job satisfaction, transformational leadership, and employee engagement. The data analysis technique used in this study is partial least squares structural equation modeling (PLS-SEM). Findings – The results reveal that the Islamic work ethic does not directly influence employee engagement but positively impacts job satisfaction, which enhances engagement, confirming the mediating role of job satisfaction. Transformational leadership directly affects engagement but does not significantly moderate the relationships examined. Implications – This research highlights the significance of the Islamic work ethic in improving job satisfaction and engagement while highlighting the context-dependent nature of transformational leadership. It extends existing theories by emphasizing the influence of cultural and ethical values on workplace behavior. Organizations should enhance job satisfaction through a supportive work environment, fair compensation, and career development. Integrating Islamic values into leadership strategies can optimize employee motivation, commitment, and engagement, leading to better performance.
Islamic performance index for mustahiq empowerment by zakat collection institution Aslami, Nuri; Nasution, Muhammad Syukri Albani; Lubis, Fauzi Arif; Japakiya, Ismail Lutfi
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2365

Abstract

Purpose – This study aims to measure the performance of the Dompet Dhuafa North Sumatra Zakat collection institution in the transformation of mustahiq empowerment using the Islamic performance index (IPI) model. Method – This type of research is field research using a comparative descriptive method with a quantitative approach. Primary data was obtained through online and offline questionnaires. Meanwhile, secondary data was obtained from the annual report of the Dompet Dhuafa North Sumatra Zakat institution. The research population was 1896 Mustahiq in 2023. Using Slovin's formula, the sample size was 330 mustahiq. The analysis technique used in this study is the IPI model. Findings – The findings of this study demonstrate that the IPI model is applicable for assessing the performance of amil zakat institutions in enhancing the welfare of mustahiq. Nevertheless, in this study, the augmentation of material income is negligible, specifically, 25 mustahiq among 330 respondents. The increase in mustahiq religiosity significantly after acquiring zakat, infaq, and sadaqah, encompassing 316 mustahiq individuals. Implications – This research makes an important contribution to the literature on sharia-based zakat management by introducing the IPI model as a more holistic and integrated evaluation tool. On the practical side, the findings of this research provide valuable guidance for zakat institutions in designing more impactful and sustainable mustahiq empowerment programs.
Enhancing consumer loyalty through Islamic experience-based marketing in legendary culinary businesses Dayu, Wulan; Ramadhan, Muhammad; Julianti, Yenni Samri; Razali, Hasrul Affendi Bin Mohmad
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 1 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i1.2369

Abstract

Purpose – This study examines the impact of the Islamic experiential marketing strategy and value co-creation on customer loyalty, considering customer satisfaction as a mediating variable. This study develops a model integrating subjectivist spirituality within Islamic marketing to improve consumer experiences and loyalty. Method – This study utilizes a quantitative method, analyzing survey data obtained from 265 consumers of renowned culinary establishments in Medan city, where the sample was selected using a purposive sampling method. Data was analyzed using structural equation modeling (SEM) to investigate the relationship between variables and the research instruments underwent validation and reliability tests. Findings – The findings show that Islamic experiential marketing strategy positively affects customer satisfaction. Islamic experiential marketing strategy negatively affects customer loyalty. Value co-creation negatively affects customer satisfaction. Value co-creation positively affects customer loyalty. Customer satisfaction positively affects customer loyalty. Customer satisfaction can mediate the relationship between Islamic experiential marketing strategy and value co-creation with loyalty. Implications – This study can extend the existing literature on Islamic marketing by integrating subjectivist spirituality, thereby enhancing understanding of the factors that drive consumer loyalty. These findings are of practical importance to culinary businesses looking to increase consumer engagement and retention by integrating Islamic values ​​into experiential marketing strategies and co-creation, enabling businesses to foster lasting consumer relationships while upholding Islamic marketing practices.

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