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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 278 Documents
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The Influence of Digital Literacy, Fintech Usage, and Business Innovation on the Financial Reporting Quality of MSMEs through Accounting Process Efficiency as a Mediating Variable Tanjung, Putri Renalita Sutra; Wahyudi, Sely Megawati; Chairunesia, Wieta; Oktasari, Dian Primanita
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.v14i2.2663

Abstract

Purpose: This study aims to examine the influence of digital literacy, fintech usage, and business innovation on the financial reporting quality of MSMEs in Bandung City, with accounting process efficiency as a mediating variable. Method: A quantitative approach was employed using a cross-sectional survey method involving 100 MSMEs. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the relationships between variables. Findings: The results show that digital literacy and business innovation have a positive and significant effect on financial reporting quality, both directly and through accounting process efficiency. Conversely, fintech usage does not show a significant impact. Accounting process efficiency is proven to be an important mediator that strengthens the influence of digital literacy and innovation on financial reporting. Implications: Theoretically, this study reinforces the TAM, RBV, and Information Quality Theory models by highlighting the mediating role of accounting process efficiency. Practically, the findings emphasize the need for digital literacy training integrated with accounting practices and the development of fintech systems that are compatible with MSME bookkeeping.
Integrating Productive Waqf and Green Economy: Implementation in Empowering the Economy of Coastal Communities in The Malacca Strait Nurmatias, Faizal; Akbar, Muhammad Rizal; Firdaus , Muhamad Farid; Adawiyah , Robiyatul; Syahfawi, Syahfawi; Walian, Armansyah
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.v14i2.2716

Abstract

Purpose -This study aims to explore the integration of productive waqf and green economy as a strategic model for empowering coastal communities in the Straits of Malacca. The focus lies on how waqf, as an Islamic social finance instrument, can support sustainable development by aligning with the principles of resource efficiency, low carbon practices, and social inclusiveness. Method - The research employs a library research design with a qualitative descriptive-analytical approach. Data were collected from books, peer-reviewed journals, official reports from institutions such as BWI, UNEP, and UNDP, as well as fatwas from DSN-MUI and relevant academic studies. The analysis technique used content analysis, thematic comparison, and normative interpretation to examine the synergy between productive waqf and green economy in coastal community development. Findings - The study reveals that productive waqf has strong potential to be integrated into green economy initiatives, such as financing renewable energy projects in coastal areas, supporting sustainable aquaculture, establishing halal-based eco-tourism, and developing waste management for marine products. This integration not only contributes to economic resilience but also preserves marine ecosystems and aligns with maqāṣid al-sharī‘ah in safeguarding life, wealth, and the environment. Furthermore, the Straits of Malacca context highlights the strategic urgency of such a model due to its economic potential and ecological vulnerability. Implications - Theoretically, this research expands the discourse on waqf by situating it within the framework of sustainable development and global SDGs. Practically, it offers recommendations for local governments, the Indonesian Waqf Board (BWI), and nazir to adopt green economy-oriented approaches in managing waqf assets. The study also suggests further empirical research on the implementation of productive waqf projects in Indonesian coastal regions to validate and enrich the conceptual framework proposed
The Success of Syirkah MSMEs: Literacy, Trust, ICG, and Fintech Handoko, Dodi Okri; Siregar, Saparuddin; Marliyah; Zulhelmy
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.v14i2.2729

Abstract

Purpose - This study aims to analyze the determinants of direct shirkah success in MSMEs in Pekanbaru using a mixed-methods approach. Method - In-depth interviews were conducted with 10 key informants, followed by a survey of 200 respondents. Quantitative analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. Findings - The results show that Islamic financial literacy and trust have a significant effect on Islamic Corporate Governance (ICG). Furthermore, ICG plays a crucial role in enhancing business performance and sustainability. Islamic fintech has been proven to mediate the influence of literacy on sustainability, while ICG moderates the relationship between risk management and business sustainability. Regulatory support has no significant effect on ICG, indicating a policy gap. Implications - This research contributes to the Islamic finance literature by integrating aspects of literacy, social capital, Islamic governance, financial technology, and spiritual capital. The practical implications are intended for MSMEs, regulators, and Islamic financial institutions to strengthen literacy, clarify contracts, and optimize the use of Islamic fintech.
The Blue Waqf Model Integrating Blue Economy and Productive Waqf for Coastal Empowerment Faidzin Firdhaus; Ikhtiagung, Ganjar Ndaru; Priyanto, Sasongko Adi; Setyono, Fredi; Pratama, Haikal Firmansah Anas
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.v14i2.2736

Abstract

This study aims to formulate and validate the Blue Waqf Model as an innovative framework integrating Islamic social finance with the blue economy to achieve sustainable coastal community empowerment. Employing a qualitative descriptive approach, thirty‑two participants were involved, including waqf administrators, Islamic financial officers, fishermen cooperatives, and local government officials in Central Java. Data were collected through semi‑structured interviews, focus group discussions, and document analysis, and analyzed using thematic content methods to identify key emerging patterns. The results demonstrate that Blue Waqf effectively bridges Islamic philanthropy and marine‑based economic resilience. Three pillars underpin its success: financial innovation through Cash Waqf Linked Blue Sukuk, blockchain‑based digital transparency, and cross‑sectoral collaboration among public, private, and religious institutions. Implementation of the model improved fishermen household income by 24 percent and environmental participation by 37 percent. The study contributes theoretically to the discourse on Islamic sustainable finance and provides an applied framework for faith‑based blue‑economy policy. Its practical implications highlight the importance of collaborative governance and Sharia‑compliant financing mechanisms to support long‑term coastal resilience and sustainability.
Innovation in Pondok Pesantren Financial Management: Study of the Implementation of a Smart Payment System Based on Virtual Accounts Ahmad Nurkhin; Abdul Rohman; Tri Jatmiko Wahyu Prabowo; Hasan Mukhibad
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2550

Abstract

Purpose – Accepting students' syahriyah in Pondok pesantren is vital, so systematic efforts are needed to increase acceptance and manage effectively and efficiently. The purpose of the study was to describe the innovation of Pondok pesantren's financial management that implements smart payments based on virtual accounts. Method – Using interview and documentation data collection techniques, a qualitative descriptive research design was used. The informants in this study were Kiai, financial managers of the boarding school, and treasurers of male and female boarding schools. Validity and reliability tests have been carried out through reliability tests and context dependence tests. Qualitative data analysis techniques, through interactive analysis models, were used as data analysis techniques. Findings – The results of the study showed that the management of the Salaf Pondok pesantren had involved students as full financial managers of the boarding school as a learning medium to carry out the mandate for the good of the boarding school. The financial management of the male and female boarding schools is directly managed by students who have been given the mandate as treasurers. The recapitulation report of expenditures will be submitted periodically to Kiai. The innovation in financial management implemented uses a smart payment system based on virtual accounts to increase the acceptance of Pondok pesantren payments. Another benefit is the speed and accuracy of presenting financial data and information, which has improved. However, there are still payment arrears from students' parents/guardians for various reasons. The smart payment system also controls students' pocket money through smart cards. The responsibility for managing the smart payment system lies with the financial manager of the Salaf Pondok Pesantren, assisted by one student. The receipts of the students' syahriyah are then distributed to the treasurers of the male and female Pesantren. They have further managed to finance the operations of each Pesantren. Kiai receives periodic recapitulation reports of receipts and other financial information if needed. Implications – This study further emphasizes the importance of digitalizing Salaf Pondok pesantren's financial management to accurately and accountably present financial data and information.
Building the Performance of Surabaya's MSMEs through Competitive Advantage: A Study of Process Innovation and Digital Transformation Sujani Sujani; Dwi Lesno Panglipursari; Mochamad Syaiful Arif
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2650

Abstract

This study to analyze the influence of process innovation and digital transformation on the performance of MSMEs, with competitive advantage as a mediating variable. The study population was MSMEs assisted by the Surabaya City Trade Office and Cooperatives & Micro Enterprises Office. Primary data were collected through an online questionnaire from 115 respondents and analyzed using the SEM-PLS approach, with the assistance of the SmartPLS application. The results show that digital transformation and competitive advantage have a positive effect on MSME performance. Process innovation does not directly affect performance, but has a positive effect on competitive advantage. Competitive advantage is proven to mediate the relationship between process innovation and performance. These findings provide a theoretical contribution in strengthening the relationship model between innovation, competitive advantage, and performance as proposed in Porter's theory of competitive advantage and organizational innovation theory. Practically, these results serve as a strategic reference for MSMEs in increasing competitiveness through optimizing process innovation and digital transformation
The Moderating Role of Education Level in the Relationship between Halal Labeling, Islamic Transactions, and Purchase Intentions Lorena Dara Putri Karsono; Eva Tri Sakila
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2668

Abstract

Objective - This study examines the influence of halal labeling and Islamic transactions on purchasing intentions in platform Shopee Barokah on Generation Z in Kudus Regency, with education level as a moderating variable. Method- This study uses a causality method and a quantitative approach. The target population of this study is Generation Z in Kudus Regency. The research sample consisted of 100 respondents selected using a purposive sampling technique accidental sampling. The data source uses primary data in the form of a survey by providing questionnaires to be filled out by respondents. The data analysis technique usespartial least squares structural equation modeling (PLS SEM) with statistical tools onsoftware SmartPLS. Findings– Based on the research results, halal labeling and Islamic transactions significantly and positively influence consumer purchase intentions on Shopee Barokah. However, education level did not moderate the relationship between halal labeling and Islamic transactions and purchase intentions. Implications - This finding confirms the importance of halal labeling and Islamic transactions in encouraging purchasing interest in e-commerce Sharia, while education level does not act as a moderating variable in this context. This research provides important insights for developing digital marketing strategies based on Islamic values, particularly among Generation Z.
ESG Practices, Maqāṣid al-Sharī‘ahOrientation, and Sustainable MSME Performance: Evidencefrom Pekanbaru, Indonesia Hidayat; Khodijah Ishak; Zulhelmy; Hamsal; Nasya Adila
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2841

Abstract

Purpose–This paper examines the role of Environmental, Social, and Governance (ESG) practices on Maqāṣid al-Sharī‘ah orientation and SMEs sustainable performance in a developing economy. Additionally, it also aspires to combine sustainability practices with Islamic ethical principles in the SME context. Method: This study used quantitative methodology by conducting a cross-sectional survey with 400 owners and managers of SMEs in Pekanbaru, Indonesia. The collected data were analyzed based on the Partial Least Squares Structural Equation Modeling (PLS-SEM) method running through Smart-PLS. The conceptual framework explores influences of ESG practices on Maqāṣid al-Sharī‘ah orientation and, in turn, the effect that Maqāṣid al-Sharī‘ah orientation has on sustainable SME performance. Findings: The analysis shows that environmental, social and governance practices have a positive impact on Maqāṣid al-Sharī‘ah orientation with the highest influence being associated with governance amongst all three aspects. Maqāṣid al-Sharī‘ah orientation also has a positive impact on sustainable SME performance. Implications: The findings highlight that ESG practices in SMEs go beyond technical sustainability initiatives, reflecting ethical business conduct guided by the principles of trusteeship, justice, accountability and public benefit.
Determinants of Individuals’ Understanding of Riba in Islamic Financial Transactions Idel Waldelmi; Wita Dwika Listihana; Afvan Aquino; Novita Novita; Fatkhurahman Fatkhurahman
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2874

Abstract

Purpose - This study aims to analyze the determinant factors influencing the level of knowledge of Riba in sharia financial transactions. Specifically, the research examines the roles of religion, access to information, living necessities, culture, and financial alternatives in shaping public understanding of Riba. Method - The study employs a quantitative descriptive approach using primary data collected through structured questionnaires distributed to 132 respondents in Pekanbaru City who have previously engaged in sharia financial transactions. Data were analyzed using multiple linear regression to identify the significance and direction of influence of each independent variable on Riba knowledge. Findings - This study confirms that religion, access to information, living necessities, culture, and financial alternatives collectively influence Riba knowledge, the specific results clarify their distinct roles. Religion acts as the dominant moral foundation, access to information strengthens cognitive understanding, culture shapes social norms, living necessities create economic pressure, and financial alternatives provide limited explanatory influence. These findings imply that improving religious education and information accessibility is crucial for strengthening public understanding of sharia-compliant finance. Implications - The finding contributes theoretically by enriching the literature on Islamic financial literacy and empirically by providing evidence from an urban Muslim community. Practically, the findings offer insights for policymakers, Islamic financial institutions, and educators to design more effective literacy and outreach programs to reduce dependence on Riba-based transactions.
Business Potential of Small Fishing Communities under Sharia-Based Village Enterprises Regulation Sandi Andika; Muhammad Ilham
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2897

Abstract

Bengkalis Regent Regulation Number 81 of 2019 was issued as the legal foundation for the development of Sharia-based Village-Owned Enterprises (BUMDes); however, its implementation has stalled due to a gap between the regulations and their operationalization. Purpose: This study aims to analyze the association between the implementation of this policy and the perceived business potential of small-scale fishermen in the coastal areas of Bengkalis Regency. Method: Employing a quantitative approach with an associative cross-sectional design, data were collected from 408 respondents via questionnaires and analyzed using simple linear regression. Findings: The results indicate that the implementation of the regulation is significantly related to the fishermen’s perceived business potential. The regression equation Y = 18.379 + 0.534X reveals an interesting finding: fishermen have a very high baseline level of potential and mental readiness, even without intervention. However, a paradox emerged: ideological support for the interest-free program is high (97.30%), whereas technical understanding of the regulatory content remains low (49.51%). The regulatory contribution of 26.4% R2 confirms that this policy is a necessary condition for legal certainty, yet operational success depends heavily on other adaptive capacity factors (73.6%). Implications: Theoretically, this study clarifies that legal certainty acts as a stimulus for economic readiness. In practice, the findings suggest that the primary barrier to Sharia BUMDes is operational literacy rather than cultural resistance. Therefore, policy dissemination must shift from normative socialization to technical guidance on Sharia contracts to effectively transform the community’s high moral capital into tangible economic participation.

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