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Mohammad Rosyada
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International Journal of Islamic Business and Economics (IJIBEC)
Published by Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
ISSN : 25993216     EISSN : 2615420X     DOI : https://doi.org/10.28918
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Environmental Science
Focus: Islamic Economics and Small and Micro Enterprises Scope: The scope of this journal encompasses the integration of Islamic Economics especially on Small and Micro Enterprises (SMEs) and local economies. It focuses on: 1.Analyzing the influence of Islamic values on consumer perceptions, preferences, and behaviors. 2. Application of Islamic economic principles for the growth of MSMEs and local economies. 3. Evaluation of the contribution of Islamic financial institutions such as Sharia banks, waqf, and other Islamic financial practices in supporting MSMEs. 4. Investigation into communication, branding, and distribution strategies grounded in Islamic principles. 5. Comprehensive literature reviews and empirical studies including case studies on consumer preferences and Islamic economic practices in sectors like halal food, halal tourism, Muslim fashion, and halal beauty products. 6. Analysis of policies and regulations that facilitate the implementation of Islamic economic principles in local economic growth. 7. Methodological approaches such as surveys, interviews, observations, field studies, and quantitative data analysis to assess the impact of these strategies on customer loyalty, business success, and economic prosperity. 8. Openness to exploring additional themes related to Islamic economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 116 Documents
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Entrepreneurial Interest Among Santri within HEBITREN and Its Impact on MSMEs Asep Maulana Rohimat; Astiti, Rani Dwi; Arifin, Mohammad Rahmawan; Mahmudulhassan
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.6909

Abstract

This study investigates the factors influencing entrepreneurial interest among students (santri) in Islamic boarding schools (pesantren) affiliated with HEBITREN (Himpunan Ekonomi Bisnis Pesantren, or Pesantren Business Economics Association) in Solo Raya, Central Java, Indonesia. The research identifies three key determinants: self-efficacy, risk tolerance, and environmental conditions. Using a mixed-method approach that integrates quantitative and qualitative analyses, the study surveyed 130 students from two HEBITREN-affiliated institutions: Muhammad Al-Fatih Islamic Boarding School in Sukoharjo and Al-Izzah Islamic Boarding School in Surakarta. The findings highlight self-efficacy as the most significant factor shaping entrepreneurial interest, reinforced by its integration into the educational curriculum and its strong alignment with Islamic values. In contrast, while risk tolerance and community influence contribute, their influence is comparatively marginal. Additionally, the study identifies insufficient entrepreneurial training facilities and limited institutional human resources as barriers to fostering an entrepreneurial mindset among santri. These findings emphasize the need for targeted policy interventions to strengthen the entrepreneurial ecosystem within pesantren, particularly through infrastructure improvements, enhanced self-sufficiency initiatives, and practical entrepreneurial training. This research contributes to the discourse on Islamic education and economic empowerment, providing critical insights for policymakers and educational institutions on the role of pesantren in cultivating future entrepreneurs.
KEKUATAN SISTEM PAYROLL DALAM MENINGKATKAN POTENSI ZAKAT DI BAZNAS : (Evidence from BAZNAS Central Java Indonesia) Yahya, Imam; Sahidin, Sahidin; Rohayana, Ade Dedi; Ananda, M Aflahmuna; Sopyan, Yayan
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i1.6914

Abstract

The research aims to analyze the digitalization of zakat, which is expected to be an excellent opportunity to realize the great potential of Muslim zakat in Indonesia. Various zakat platforms are distributed online, but not all platforms can be applied in real life in Muslim communities. This research also explains how civil servant salaries can be cut as a form of digital zakat platform implemented at Badan Amil Zakat Nasional (BAZNAS) Central Java. This research used qualitative methods and was conducted in-depth interview with several community leaders and Zakat and Muzakki activists. This research  determine the strength of the payroll system in increasing zakat collection at BAZNAS Central Java. The results of the research showed the following: First, alary cuts for civil servants were carried out based on regional regulations, namely the Instructions of the Governor of Central Java from 2004-2019 regarding optimizing zakat management. Second, transparency and accountability in implementing zakat deductions and distribution at BAZNAS; third, the high level of trust of civil servant Muzakki to optimize zakat charity through BAZNAS. From this research, an implication can be formulated that using online platforms can increase awareness of paying zakat for government civil servants at BAZNAS Central Java.
Predatory Pricing on TikTok Shop and the Sustainability of Local Businesses in Indonesia: An Islamic Economic Analysis Fahrurrozi; Achmad Room Fitrianto; Iftekhar Ahmed Robin
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.6935

Abstract

This study examines the impact of predatory pricing on TikTok Shop and its consequences for the sustainability of local businesses in Indonesia from an Islamic economic perspective. As Indonesia’s digital economy rapidly expands, the integration of e-commerce within social media platforms, such as TikTok Shop, has transformed market dynamics. This research employs a qualitative approach, utilizing semi-structured interviews with local business owners and a comprehensive document review of scholarly articles and official reports. The study investigates how TikTok Shop’s aggressive price undercutting disrupts fair competition and threatens the viability of small businesses. Findings indicate that predatory pricing practices significantly disadvantage smaller enterprises, reducing competition and increasing the risk of business closures. Such practices contradict Islamic economic principles, which emphasize fairness, ethical conduct, and social justice in market transactions. The study underscores the critical role of government regulation in ensuring ethical market practices and enforcing fair competition laws. By highlighting the detrimental effects of predatory pricing in social media commerce, this research advocates for stricter regulatory frameworks, aligned with Islamic economic principles, to safeguard local businesses and promote a just and sustainable economic environment. The findings provide valuable insights for policymakers and industry stakeholders, contributing to the broader discourse on ethical business practices in the digital economy.
Economic Revitalization Through Mosques: Enhancing Community Well-Being In Indonesia Maulidizen, Ahmad; Safa'ah, Amriatus; Maghfirah; Johari; Rizapoor, Habiburrahman
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i1.7006

Abstract

The objective of this research is to explore the revitalizing the economic function of mosques and improving the economic well-being of the ummah in Indonesia. This research employs a literature review methodology with study can be sourced from various outlets, including journals, books, documentation, the internet, and libraries. The data analyzed using the content analysis method, is a descriptive or scientific analysis of the textual information obtained from library sources. This method involves systematically examining and interpreting the content of the documents to extract meaningful insights and information related to the research topic. The findings are Revitalizing the economic function of mosques and improving the economic well-being of the ummah in Indonesia; (1) Observing Potential Areas for Business Development Around the Mosque; (2) Designing an Investment Platform Accessible to Many People; (3) Collecting Capital from Investors; (4) Legal Entity Licensing; (5) Business Premises Preparation and Business Opening; and (5) Routine Evaluation. And the role of the mosque in economic development can be categorized into five clusters; (1) Mosque as a Sales and Distribution Center for Economic Aid Programs; (2) Mosque as a Fund Collector and Congregant Investment Hub for Mosque Economic Activities; (3) Mosque as a Financial Sector; (4) Mosque as a Marketplace for Small and Medium-Sized Micro-Businesses in the Surrounding Area; and (5) Mosque Establishing Autonomous Business Entities. This research contributes significantly to understanding the opportunities and challenges associated with the economic role of mosques in Indonesia. The findings are expected to serve as a foundation for various stakeholders, including the government, religious organizations, and the ummah community, to develop effective strategies for revitalizing the economic function of mosques and improving the economic well-being of the community in Indonesia
Comparative Analysis of Indonesia and Malaysia Sharia Stock Index Performance Using Sharpe, Treynor, and Jensen Methods Azizah, Fauziah; Handayani, Sri Setya; Riskayanto; Rizaldy, Muhamad Rizky
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i1.7188

Abstract

The research aims to measure the performance of stock indices and analyze the comparative performance of sharia stock indices in Indonesia (JII-70) and Malaysia (FBMS) during and after the COVID-19 pandemic. The performance assessment used was the Sharpe, Treynor, and Jensen method. Sharpe concept will be used to measure the risk premium for each unit of risk in the portfolio, Treynor will be used to measure portfolio performance assuming that the Reward to Volatility Ratio (RVR) of a well-diversified portfolio, and Jensen will measure that estimates a constant rate of return over the investment period. The performance of JII-70 and FBMS will be comparatively analyzed using the independent sample t-test with Eviews-12 software. According to Treynor, the test results show that the performance of the JII-70 stock index is positive. In contrast, according to the Sharpe and Jensen indices, it is negative, while the performance of FBMS based on these three indices shows negative results. The performance of the JII-70 stock index is higher than the FBMS index, although the difference is not significant. Meanwhile, according to the Jensen index, FBMS performance is better than JII-70 performance. It can be concluded that the Jakarta Islamic Index-70 (JII-70) performance is better than the FTSE Bursa Malaysia EMAS Sharia (FBMS). The findings of this study help regulators and practitioners design essential strategies in light of varying stock market dynamics during the pandemic.
Public Response to Halal Certification: A Study of the Interaction between MUI Fatwa and LP POM MUI Mashudi; Ilmi, Abdullah Rosikh Fil
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i1.7200

Abstract

This study aims to describe the interaction between MUI (Indonesian Ulema Council), the Fatwa Commission, and the MUI's LP POM (Assessment Institute for Food, Drugs, and Cosmetics) regarding halal products and the response from society (both producers and consumers) towards halal product certification. This type of research is field research in the form of applied research. Data collection techniques include surveys, interviews, and documentation. The sources of research data are primary data from field research and secondary data from literature research. The data analysis technique used is qualitative, consisting of descriptive explanations, eclectic analysis, content analysis, and rationalistic analysis. Data accuracy is maintained through triangulation. This research is concentrated on the LP POM MUI in four provinces on the island of Java, with samples taken from Jakarta, Bandung, Semarang, and Surabaya. The research results indicate several important points; first, the response of producers and consumers towards the halal product certification carried out by the LP POM MUI is generally low/negative. Second, the factors causing the low/negative response from producers include the lack of certainty in halal product certification laws, the tendency of producers to prioritize business aspects, and weak government oversight of raw materials and additives that fall into the non-halal category. Third, the low/negative response from the public towards halal product certification is also influenced by low purchasing power, low education and knowledge among some Indonesian Muslims about halal products, and differences in lifestyle due to the geographical location of consumers in rural and urban areas, coastal and mountainous regions.
Analyzing Hijab Fashion Purchase Intentions Using the Stimulus-Organism-Response (S-O-R) Model Najib, Moh Farid; Fauziah, Tia; Purwihartuti, Koernia; Razli, Izyanti Awang
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i1.7203

Abstract

This study investigates the determinants of Muslim women's purchase intention for premium hijabs through the lens of the Stimulus-Organism-Response (S-O-R) framework. The research delves into the direct and mediated effects of hedonic value, utilitarian value, and religiosity on purchase intention, with attitude functioning as a mediating construct. By deploying the S-O-R model, the study captures the nuanced interplay between affective and cognitive dimensions of consumer decision-making processes. Employing an explanatory survey methodology, the research conducted a quantitative analysis involving 412 Muslim women in West Java, Indonesia. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that both utilitarian and hedonic values exert statistically significant influences on purchase intention, while religiosity demonstrates an indirect impact on purchase behavior through attitudinal mediation. Critically, attitudes emerge as a substantive mediating mechanism in the relationship between these constructs and purchase intention. The results suggest that emotional satisfaction and perceived utility constitute more potent determinants of hijab purchasing behavior than religiosity in isolation. This study makes a substantive contribution to the scholarly discourse on Islamic consumer behavior by extending the application of the S-O-R model and providing nuanced, actionable insights for marketers within the modest fashion industry. The research opens avenues for future comparative investigations across Muslim-majority and minority contexts.
Consumption Practices Based on the Dimension of Religiosity: A Study of Urban and Suburban Communities Habibi, Ahmad; Mukri, Moh.; Normasyhuri, Khavid; Abidin , Noor Azliza Zainal
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.7301

Abstract

This study examines differences in food consumption behaviors between urban and suburban communities in Lampung Province, Indonesia, particularly in relation to religiosity. Employing a quantitative comparative framework, the research analyzes consumption patterns through four dimensions of religiosity: beliefs, knowledge, practices, and behaviors. Primary data were collected from 250 respondents in urban environments within Indonesia’s Bandar Lampung City and suburban areas in South Lampung Regency using purposive sampling. Data were gathered via Google Forms and evaluated using a Likert Scale. The findings indicate no significant differences between urban and suburban residents regarding consumption behaviors related to religious beliefs and practices. However, notable variations exist in knowledge and behavior dimensions, suggesting that urban and suburban contexts shape food choices differently under religious influences. The study highlights the need for policymakers and businesses to consider religious factors when promoting sustainable consumption. It argues that urbanization and access to religious education play crucial roles in shaping food consumption choices influenced by religiosity.
The Impact of Artificial Intelligence on Auditing and Accounting Professions: Opportunities for SMEs in Palestine Abueid, Raed; Arwani, Agus; Devy, Happy Sista
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.8711

Abstract

This study investigates AI's impact on these professions within the Palestinian SME sector, emphasizing its role in optimizing operational efficiency and decision-making processes. The rapid advancement of artificial intelligence (AI) has profoundly reshaped professional domains, particularly accounting and auditing. Given the increasing integration of AI into financial operations, a nuanced understanding of its implications for auditing accuracy, regulatory compliance, and overall financial governance is imperative. Anchored in the theoretical frameworks of digital transformation and AI-driven decision support systems, this research assesses AI’s capacity to enhance audit quality and financial reporting precision while examining SMEs’ adaptive strategies in a technologically evolving landscape. Using a quantitative methodology, data were collected from 50 auditors, with 30 valid responses analyzed through logistic regression and Pearson correlation. The findings reveal a strong positive correlation between AI adoption and improvements in auditing and accounting performance, particularly in terms of accuracy, efficiency, and risk management. However, inadequate infrastructure and limited AI expertise remain significant challenges. These findings underscore the critical need for targeted investments in AI literacy, regulatory adaptation, and infrastructural development to fully harness AI’s potential. This study contributes to the growing discourse on AI in financial professions and highlights the need for strategic policies to optimize AI implementation in SMEs.
Sharia Compliance and Islamic Digital Banking: Empowering SMEs in Indonesia Supriyono, Supriyono; Terminanto, Ade Ananto; Mulazid, Ade Sofyan; Suherlan, Ade
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.8724

Abstract

This study investigates how Sharia compliance and trust shape SMEs' adoption behavior using an extended Unified Theory of Acceptance and Use of Technology (UTAUT 3) framework. The rapid digital transformation of the banking sector necessitates deeper insights into the factors driving the adoption of Islamic digital banking, particularly among Small and Medium Enterprises (SMEs) in Indonesia. Through a quantitative approach employing an online survey of 129 SME respondents, data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings reveal that Sharia compliance significantly influences actual usage but does not moderate the relationship between behavioral intention and adoption. Trust and personal innovation emerge as key determinants of SMEs' adoption, while facilitating conditions, hedonic motivation, and price value demonstrate negligible effects. These insights underscore the necessity for Islamic banks to effectively integrate Sharia principles into their digital banking services to foster greater trust and engagement among SMEs. This study contributes to the literature by expanding the UTAUT 3 framework within Islamic finance and digital banking contexts, offering practical recommendations for Islamic financial institutions to enhance service accessibility and customer trust. Future research should examine longitudinal trends and explore a broader demographic and institutional spectrum to validate these findings and assess the evolving landscape of Islamic digital banking.

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