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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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An Integrated SCOR–AHP Approach for Halal Traceability Supply Chain Management in the Food Industry Yeni Hendriyani; Iwan Setiawan; Ija Suntana; Mohamad Anton Athoillah
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.v15i1.2902

Abstract

The rapid growth of the global halal food market has intensified the need for effective halal traceability across increasingly complex supply chains. Despite mandatory halal certification policies in Indonesia, maintaining halal integrity throughout the entire supply chain remains a significant challenge, particularly in the food service sector. This study aims to identify priority criteria for halal traceability supply chain management and to develop an integrated strategic framework by combining the Supply Chain Operation Reference (SCOR) model version 14.0 with the Analytic Hierarchy Process (AHP). A quantitative descriptive–analytical approach was employed, focusing on a restaurant enterprise in Bandung, Indonesia, operating a centralized supply chain system with 105 outlets. Expert judgments were collected through AHP questionnaires, supported by interviews and focus group discussions. The SCOR framework was used to structure supply chain processes, while AHP was applied to determine the priority weights of halal traceability criteria and sub-criteria. Consistency of judgments was ensured using the Consistency Ratio threshold of 0.10. The results indicate that the Fulfill process is the most critical stage in ensuring halal traceability, followed by Source and Transform, while Plan and Order play supporting roles. At the sub-criteria level, halal integrity during delivery emerged as the most critical factor, highlighting the vulnerability of downstream logistics to halal non-compliance. The integration of SCOR and AHP enabled the development of a priority-based strategic framework that aligns process importance with performance metrics and improvement actions. This study contributes to halal supply chain management literature by transforming SCOR from a descriptive process model into a prescriptive decision-support framework. From a practical perspective, the proposed SCOR–AHP framework provides actionable guidance for prioritizing resources, strengthening halal logistics governance, and enhancing the effectiveness, efficiency, and sustainability of halal traceability systems in the food industry
The Mediating Role of Liquidity in the Relationship between ESG Performance and Firm Size: Evidence from IDX ESG Leaders Wenny Djuarni; Muhammad Zaky
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.v15i1.2914

Abstract

Purpose – his study examines the effect of Environmental, Social, and Governance (ESG) performance on firm size, with liquidity as a mediating variable, among issuers listed in the IDX ESG Leaders index. The research responds to the growing emphasis on sustainability in Indonesia’s sharia-compliant growth stock market. Method – A quantitative approach is employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The analysis is based on secondary cross-sectional data from 30 issuers over the 2025 period.. Implications – The results indicate that ESG performance has no significant direct effect on either firm size (p = 0.613) or liquidity (p = 0.735). However, liquidity exhibits a significant negative effect on firm size (p = 0.017). The indirect effect of ESG on firm size through liquidity is also not significant (p = 0.771). These findings suggest that ESG adoption in emerging markets like Indonesia may still be symbolic, challenging the assumption of short-term financial benefits. The study highlights the need for contextualized models and stronger regulatory frameworks by OJK (Indonesia’s Financial Services Authority). The results imply that the anticipated financial outcomes of ESG practices may not materialize in the short term within emerging markets, underscoring the importance of long-term perspectives and enhanced regulatory support.
Determinants of halal policy implementation in Indonesia: an integrative value based approach Sugeng Ribowo; Irfan Syauqi Beik; Immas Nurhayati; Nur Richana
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.v15i1.2922

Abstract

Purpose: This study analyzes the determinants of halal policy implementation in Indonesia within the framework of Islamic economic governance. The study focuses on how administrative, normative, and social factors influence the effectiveness of halal certification as part of national halal ecosystem development and MSME empowerment. Method: The research employs a qualitative evaluative design supported by Dynamic Regulatory Assessment (DRA). Data were collected through in-depth interviews, observation, and document analysis involving BPJPH, MUI, LPH, government institutions, and MSME actors. The analysis integrates George C. Edward III’s policy implementation theory, maqasid al-shariah, and Ibn Khaldun’s social solidarity concept. Findings: The results show that halal policy implementation is determined by six key factors: inter-institutional communication, human resource capacity, bureaucratic structure, implementer disposition, maqasid al-shariah values, and social solidarity among business communities. Communication between institutions is the most dominant factor affecting policy effectiveness. The study also finds that the halal regulatory system in Indonesia is still in a stabilization phase, characterized by uneven implementation, limited auditor capacity, procedural complexity for MSMEs, and varying levels of halal literacy across regions. Implication: This study contributes to Islamic economics and public policy literature by proposing a Value-Based Policy Implementation Model that integrates administrative rationality, spiritual values, and social dynamics. The model provides practical implications for strengthening halal governance through institutional coordination, human resource development, simplification of certification procedures, digital halal system integration, and community-based halal literacy programs.
Sharia Profit Sharing and Employee Welfare at Warung Nasi Alam Sunda: Ibn Rushd's Perspective Sujian Suretno; Irfan Bahar Nurdin; Haryono
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.v15i1.2925

Abstract

Purpose: This study aims to analyze the implementation of the sharia profit-sharing system at Warung Nasi Alam Sunda, assess its compliance with the principles of sharia compliance and distributive justice from Ibn Rushd's perspective, and evaluate its implications for employee welfare. Method: The study used a qualitative approach with a case study design combined with normative and empirical Islamic economic analysis. Data were collected through in-depth interviews with business owners and employees, direct observation of operational practices, and documentation of business revenue distribution. Findings: The results show that the profit sharing mechanism is implemented through a transparent percentage system based on mutual agreement, thus reflecting the principles of justice, proportionality, and willingness in accordance with sharia compliance. From Ibn Rushd's perspective, this practice demonstrates distributive justice through a balance between work contributions and rewards received, protection of workers' rights, and the absence of exploitation. The profit sharing system also has a positive impact on employee welfare, including increased income stability, job satisfaction, and a sense of ownership of the business. Implications: This study emphasizes the importance of implementing a sharia-based profit sharing model in the micro business sector to improve worker welfare while maintaining ethical economic practices. Theoretically, this research contributes to contextualizing Ibn Rushd's notion of justice within the labor economics of Sharia-based micro enterprises.
Zakat Collection Optimization Strategy Through the Role of Digital Technology in West Java Jalaludin Mahali; Irfan Syauqi Beik; Ahmad Juwaini; Qurroh Ayuniyyah
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.v15i1.2959

Abstract

Purpose: This study aims to analyze the influence of digital technology, influencers, and amil competence on muzakki decisions in paying zakat through formal zakat institutions. The research integrates the Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and trust in zakat institutions to explain behavioral factors affecting zakat payment decisions in the digital era. Method: The study employs a quantitative approach using Structural Equation Modeling (SEM). Data were collected from muzakki in several regions of West Java, including Depok City, Bogor City, Bogor Regency, and Bekasi Regency. The analysis involves evaluating the measurement model, structural model, and hypothesis testing to determine the relationships among variables. Findings: The results indicate that digital technology significantly influences the Technology Acceptance Model, suggesting that perceived usefulness and perceived ease of use encourage muzakki to adopt digital zakat platforms. Influencers significantly affect subjective norms within the Theory of Planned Behavior, demonstrating that social influence through digital media can shape public attitudes toward paying zakat. Additionally, amil competence significantly affects trust in zakat institutions, which subsequently influences muzakki decisions to pay zakat through formal institutions. Implications: These findings highlight the importance of integrating digital transformation, social communication strategies through influencers, and strengthening professional competence of amil in optimizing zakat collection. The study contributes to the development of Islamic social finance literature and provides practical insights for zakat management institutions in designing effective strategies to increase zakat participation.
Impact of Sustainable Product Quality on BUMDes Performance: The Mediating Role of Community Satisfaction Mashuri; Dewi Oktayani; Erlindawati
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.v15i1.2963

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in promoting sustainable local economic development. Sustainable product quality is a key factor in enhancing competitiveness and community acceptance. However, BUMDes performance is not solely determined by product quality, but also by the level of community satisfaction as users. Therefore, it is important to examine the relationship between sustainable product quality and BUMDes performance by considering the mediating role of community satisfaction. Purpose - This study aims to analyze the effect of sustainable product quality on BUMDes performance, with community satisfaction as a mediating variable. This research is important to understand how the implementation of sustainable product quality can enhance the performance of Village-Owned Enterprises (BUMDes) through increased community satisfaction as users of BUMDes products or services. Method - This study employs a quantitative approach with respondents consisting of community members who use BUMDes products or services. The sampling technique used is purposive sampling. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method to examine the relationships among variables as well as the mediating role of community satisfaction. Findings - The results indicate that sustainable product quality has a positive and significant effect on community satisfaction (β = 0.696; p < 0.001). Furthermore, community satisfaction has a positive and significant effect on BUMDes performance (β = 0.584; p < 0.001). In addition, sustainable product quality also has a direct effect on BUMDes performance (β = 0.297; p < 0.001). Mediation testing results show that community satisfaction significantly mediates the relationship between sustainable product quality and BUMDes performance (β = 0.406; p < 0.001). The structural model demonstrates a satisfactory explanatory power, with an R² value of 0.670 for BUMDes performance and 0.484 for community satisfaction. Implications – The findings of this study suggest that improving sustainable product quality can enhance community satisfaction and ultimately strengthen BUMDes performance in supporting sustainable rural economic development.
Digital Payment Systems and Their Role in Shaping a Cashless Society Yona Fitri; Muhammad Irwan Padli Nasution; Muhammad Habibi Siregar
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.v15i1.2975

Abstract

Purpose – This study aims to analyze the role of digital payment systems in shaping a cashless society among university students, focusing on their experiences and perceptions in using digital payment platforms such as e-wallets, mobile banking, and QR-based payments. Method – The research employs a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with selected informants using purposive sampling and analyzed using thematic analysis, including coding, categorization, and theme development. Findings – The findings reveal that digital payment systems have become an essential part of students’ daily financial activities, significantly reducing reliance on cash transactions. The adoption is influenced by perceived ease of use, perceived usefulness, trust, and social influence, with social influence emerging as the most dominant factor. The study also identifies both positive and negative behavioral impacts, including increased efficiency as well as impulsive spending tendencies, and notes that from an Islamic economic perspective, digital payment systems are considered permissible as long as they comply with Sharia principles. Implications – Theoretically, the study contributes to understanding the behavioral and religious dimensions of digital payment adoption among students. Practically, it implies that strengthening digital infrastructure, enhancing financial literacy, and ensuring Sharia compliance are crucial for supporting sustainable and inclusive cashless society development.
Digital Governance Model for Village-Owned Enterprise Financial Accountability in Bengkalis Muhammad Fadhil Junery; Siti Naaishah Hambali; Hainnur Aqma Rahim
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.v15i1.3007

Abstract

Purpose – This article develops a strategic model for strengthening financial accountability in village-owned enterprises (BUMDes) in Bengkalis Regency, Indonesia, by prioritizing governance reform strategies using an integrated qualitative and multi-criteria decision framework. Method – The study builds on qualitative evidence that formal BUMDes structures exist but remain weak in planning, reporting, supervision, human-resource competence, and community oversight. To move beyond descriptive diagnosis, the study integrates thematic findings with Analytic Network Process and Benefit, Opportunity, Cost, Risk (ANP-BOCR) analysis. Data were obtained through interviews, expert judgment, documents, and field observation involving BUMDes directors and governance experts. Findings – The model identifies four strategic alternatives: digital governance, strengthened supervision, human-resource capacity building, and institutional collaboration. The ANP-BOCR synthesis ranks digital governance as the strongest strategic priority (0.466), followed by supervision (0.277), capacity building (0.160), and collaboration (0.097). The article concludes that digitalisation should be positioned as an integrated accountability infrastructure rather than a narrow software intervention. Implications – Effective implementation requires digital reporting, control procedures, managerial training, and inter-institutional support. The findings provide valuable implications for BUMDes managers, village governments, and other relevant policymakers, including the Bengkalis Regency Government, in strengthening the governance and financial management of BUMDes.

Page 28 of 28 | Total Record : 278

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