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IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Published by Institut Syariah Negeri Junjungan Bengkalis
ISSN : 23033568     EISSN : 26848228     DOI : https://doi.org/10.46367/iqtishaduna
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 264 Documents
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Factors affecting dividend payment policy in Indonesian banking sectors moderated by return on assets Susilowati, Dwi
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.v14i1.2461

Abstract

Purpose – This study analyses how the debt-to-equity ratio, current ratio, and free cash flow influence the dividend payment policy moderated by return on assets. Method – This study uses a quantitative approach with secondary data. Every Indonesian bank listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 as the research population amounts to 47 companies. Observation data of 90 were taken from 18 banks as samples selected using a purposive sampling technique. The data is analyzed using moderated regression analysis (MRA). Based on the results of the Chow and Hausman tests, the random effect model was chosen. Findings – The findings of this study show that the current ratio, free cash flow, and return on assets positively impact the dividend payment policy. In contrast, the debt-to-equity ratio does not impact dividend policy. Return on assets can strengthen the influence of the current ratio and free cash flows on dividend payout. However, return on assets cannot moderate the relationship between debt-to-equity ratio and dividend payout. Implications – This study can complement existing theories and provide a starting point for researchers to investigate dividend theory in the stock market further, advancing the understanding of this complex financial dynamic on a global scale. These findings provide valuable insights for management in setting dividend policy and highlight potential strategies to enhance shareholder value.
Determinant factors affecting employee’s performance in the state-owned banks sector: mediated by job satisfaction Herizal, Herizal; Abubakar, Al Asri; Hernita, Nita
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.v14i1.2469

Abstract

Purpose – This study analyses job satisfaction, mediating the influence of work-life balance, workplace culture, and compensation on employee performance. Method – This study used a causally associative methodology and a quantitative approach. Employees working in state-owned banking sectors in Aceh were the population in this study. The research sample was 156 employees who were chosen using purposive sampling. The data source uses primary data as a survey by providing questionnaires for employees to fill out. Data analysis techniques use partial least squares-structural equality modeling (PLS-SEM) with statistical tools in SmartPLS software. Findings – Based on the study's findings, work-life balance positively affects employee performance. In contrast, work environment, compensation, and job satisfaction did not affect employees' performance. Job satisfaction can mediate the relationship between compensation and work-life balance on employee performance. However, job satisfaction cannot mediate the relationship between work environment and employee performance. Implications – Theoretically, the results of this study strengthen the understanding that job satisfaction is an important psychological variable that links work environment factors with performance outcomes. These results provide strategic direction for state-owned bank management to focus on creating a work environment that supports work-life balance, a healthy work culture, and an appropriate compensation system to increase satisfaction and ultimately drive optimal employee performance.
The development of Islamic economics in the Malay Lands: a historical study and economic practice Selamat, Muhammad Isa
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.v14i1.2529

Abstract

Purpose – This study aims to examine the historical development of Islamic economic civilization in the Malay Lands and analyze how Islamic economic values ​​and institutions are applied in the socio-economic practices of local communities. Method – Using a descriptive qualitative approach and library research methods, this study traces historical sources, classical manuscripts, and scientific literature that discuss the Islamic economic system in regions such as the Sultanates of Malacca, Aceh, Johor, and Kedah. Findings – The study results show that the Islamic economic system has been firmly integrated into the social structure of Malay society through the practices of zakat, waqf, baitul mal, and Islamic trade ethics based on justice and social welfare. These institutions are not only mechanisms for distributing wealth but also act as instruments of da'wah and strengthen public morals. However, the main obstacles to revitalizing the system are modern challenges such as secularizing the economic system, limited sharia regulations, and the dominance of the capitalist model. Implications – The implications of this study emphasize the importance of the reconstruction of Islamic economics that is not only normative but also contextual and operational to be able to answer the needs of contemporary society sustainably.
Financial Performance And Sharia Compliance: Evidence From Sharia Bank In Indonesia Kurnia, Rahmat; Zilal Afwa Ajidin; Rakotoarisoa Maminirina Fenitra; Putra, Gusti Dirga Alfakhri; Manan, Farah Nadirah Abdul
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2482

Abstract

This research aims to describe the development of Islamic banks in Indonesia based on the Shariah Compliance and Profitability (SCnP) approach from 2018 to 2022. Quantitative descriptive panel data analysis was used as a research method, with purposive sampling of 10 Islamic banks in Indonesia. Islamic commercial banks are used as a testing method. The financial performance of Islamic banks is measured using two approaches, namely sharia (profit sharing ratio, sharia public investment ratio, sharia income ratio) and profitability indicators (return on assets, return on equity, net profit margin) . The average financial performance condition of Islamic banks in Indonesia as a whole shows performance in four quadrants, namely Upper Right Quadrant (URQ), Lower Right Quadrant (LRQ), Lower Left Quadrant (LLQ), Upper Left Quadrant (ULQ) in the five periods. each bank per year.
The Role Of Service Quality Based On Digital Applications In Improving Customer Satisfaction Of Syariah Bank In Riau Syahpawi, Syahpawi; Selamat, Kasmuri; Rustam, Rustam
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2500

Abstract

The purpose of this study is to conduct an in-depth study related to the role of service quality in increasing customer satisfaction of Islamic banks in Indonesia which is maximized by digital applications (mobile banking) and religiosity as an intervening variable. This effort was carried out with a quantitative approach as a research method and determined the number of samples as many as 110 respondents using the Yamame formula from a population size whose number is not known for certain, especially bank customers in general whose identities are kept secret. The technique of distributing questionnaires with accidental. While to conduct data analysis other than by multiple regression and MRA. The results of the test and disclosure are known that the quality of digital-based services plays a positive and significant role in increasing customer satisfaction both without and being intervened by religious values. The increase in service quality is not only caused by reliability, responsiveness, assurance, empathy and physical evidence, but the values ​​of Islamic religiosity strengthen customers to use digital applications (mobile banking).
Social Media and The Boycott Behavior of Indonesian Investors due to The Israeli-Palestinian Conflict: The Role of Hatred as a Mediator Kusuma, Septian Yudha; Wahyuni, Mirasanti; Makom, Maharani Rona; Widiarto, Ardian; Martia, Dina Yeni
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2524

Abstract

Objective: The ongoing boycott movement of products affiliated with Israel has caused a decline in sales and could potentially lower stock prices. This study focuses on the perspective of investors in the behavior of boycotting Israeli-affiliated companies, with antecedents of the role of social media and hatred. Methods: This study used random and simple snowball sampling techniques and collected 358 respondents. Respondents received the accessible questionnaires via social media and direct delivery. The statistical procedures applied for hypothesis testing include validity and reliability testing, discriminant validity, multicollinearity, heterotrait-monotrait ratio (HTMT), and direct and mediation hypothesis testing. Results: The study shows that hatred significantly arises from social media exposure; social media and hatred influence stock boycott behavior. In contrast, hatred is important in mediating the influence of social media and investor behavior. Recommendation: The study's results provide empirical evidence and contributions regarding the factors influencing investors' boycott behavior and enrich the literature on the antecedents and consequences of intentions in investment boycotts.
Islamic Financial Integration: The Operational Integration Dimension of Indonesian Students Business Activities at Al-Azhar University Cairo Muhammad, Hafiz Akbar; Indra
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2596

Abstract

Purpose – This study aims to analyze the factors influencing the intention of Indonesian students at Al-Azhar University, Cairo, to implement the operational integration of Islamic social and commercial finance in their entrepreneurial ventures. Holistic Islamic finance encompasses both social (zakat, infaq, waqf, and microfinance) and commercial aspects; however, integrating these components operationally remains a challenge. This research examines the influence of five variables—religiosity, knowledge, attitude, functional factors, and trust—on the intention to operationally integrate Islamic finance. Methodology – A quantitative approach was employed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The study sample comprised 91 Indonesian students at Al-Azhar University who are engaged in business activities. The findings reveal that four variables—attitude, religiosity, knowledge, and trust—have a significant positive effect on the intention to integrate Islamic finance, whereas functional factors do not exhibit a significant influence. This study contributes theoretically by extending the Theory of Planned Behaviour (TPB) within the context of Islamic finance, and practically by informing strategies to enhance student participation in Islamic finance integration. Findings – These findings can also serve as a foundation for developing policies aimed at strengthening the role of Islamic financial institutions in supporting sustainable social-commercial integration. The study provides both theoretical contributions, through the expansion of the TPB model in the Islamic finance context, and practical contributions, by offering insights into strategic efforts to increase student involvement in the integration of Islamic finance. Keywords: Islamic Financial Integration, Intention, Religiosity, Theory of Planned Behaviour, Al-Azhar Students, PLS-SEM
What Can Affect Gen Y’s Purchase Intention of Halal Food in Indonesia? Makhfudz, Akhmad Affandi; Febrian Prihandiansyah; Bin Lahuri, Setiawan; Muchammad Taufiq Affandi
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2626

Abstract

Abstract This study aims to analyze religiosity and the theory of planned behavior factors that influenced Gen Y’s purchase intention of Halal food in Indonesia. The mediating effect of attitude towards intention to purchase Halal food was also investigated. This research method employs the Structural Equation Modeling (SEM) method where the sampling technique is purposive sampling with 415 young Muslim millennials generations who live in Indonesia. Data were collected through disseminating questionnaires. This result of study is religiosity has no effect on the purchase intention of Halal food and the subjective norm has no effect on the purchase intention of Halal food in Indonesia. On the other side, the attitude affects the purchase intention of Halal food, and perceived behavior control affects Halal food purchase intention. Religiosity affects attitude. Religiosity affects the purchase intention of Halal food through attitude. Keywords: Religiosity, Purchase Intention, Halal Food, SEM
Government Spending and Islamic HDI: Evidence of Islamic Sharia Implementation in Indonesia Chandra, Ade; Fadly, Fajar; Wardani, Tri Ulfa
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2627

Abstract

Purpose – This study aims to see the extent of the application of Islamic law by looking through indicators of human quality measurement based on sharia maqashid known as the Islamic Human Development Index (IPT) compared to the Human Development Index (HDI) based on the realization of government expenditure consisting of education functions, health functions, economic functions, infrastructure functions, social protection functions, environmental functions, order and security, tourism and cultural functions in Aceh Province as one of the provinces in Indonesia have implemented Islamic Law. Method – This study uses panel data with 277 observation data consisting of 23 districts and cities in Aceh Province with a period of 2013 - 2024. The approach used was multiple linear regression with an analysis tool using Eviews 12. Findings – The results of the study show that government spending simultaneously has a significant effect on IHDI and HDI. Government spending on infrastructure and environmental functions has a significant influence on IHDI. Meanwhile, in conventional human development, there is not a single expenditure function that has a significant effect on HDI. Implications – Examine the extent to which government spending can contribute to the enforcement of Islamic sharia in Indonesia's specific regions.
Enhancing Employee Retention Through the Moderating Effects of Organizational Justice and Work–Life Balance Among Employees of Three-Star Hotels in Pontianak City Ginting, Sunardi
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2654

Abstract

This study examines the effect of role conflict on employee retention, moderated by organizational justice and work-life balance, based on data collected from 250 randomly selected respondents from 14 three-star hotels in Pontianak City. Based on the average responses, it can be concluded that the participants experienced a high level of role conflict, held positive perceptions of organizational justice and work-life balance, and also reported high levels of retention. Overall, the hypotheses of this study are supported. Role conflict is found to be a significant negative predictor of employee retention, while organizational justice and work-life balance are significant positive predictors. Regarding the moderating effects, both moderating variables significantly influence the relationship between role conflict and employee retention. Specifically, organizational justice weakens the negative impact of role conflict on employee retention, whereas work-life balance unexpectedly strengthens the negative effect of role conflict on retention. When the direct and moderating effects were examined at the indicator level, only 2 out of 4 indicators of organizational justice and 3 out of 4 indicators of work-life balance were found to be significant predictors of employee retention. Furthermore, only 3 out of 4 organizational justice indicators and 1 out of 4 work-life balance indicators significantly moderated the relationship between role conflict and employee retention. Among the indicators tested, informational justice and interference of personal life with work emerged as the strongest predictors of employee retention. To improve the quality of future research, it is recommended to conduct analyses based on generational cohorts, as each generation tends to hold different perspectives regarding the variables examined in this study.

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