cover
Contact Name
Mohammad Rosyada
Contact Email
mohammad.rosyada@uingusdur.ac.id
Phone
+6285726919905
Journal Mail Official
ijibec@uingusdur.ac.id
Editorial Address
Jl. Pahlawan KM. 5 Kajen, Kabupaten Pekalongan, Jawa Tengah, Indonesia
Location
Kota pekalongan,
Jawa tengah
INDONESIA
International Journal of Islamic Business and Economics (IJIBEC)
ISSN : 25993216     EISSN : 2615420X     DOI : https://doi.org/10.28918
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.
Articles 125 Documents
Halal Entrepreneurship by Using the Global Gotong-Royong (G2R) Tetrapreneur Approach: a Bibliometric Review and Research Framework Yasin, Rozaq Muhammad; Fatimah, P.L. Rika; Shofa, Diana
International Journal of Islamic Business and Economics (IJIBEC) Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v9i2.12968

Abstract

This study aims to examine publication patterns on halal entrepreneurship by using the global gotong-royong (G2R) tetrapreneur approach. This study conducted a quantitative bibliometric analysis using the Scopus database from 2004 to 2025. The search terms "Entrepreneurship" and "Halal entrepreneurship", combined with "Islamic entrepreneurship", "halalpreneurship", "halalpreneurial", "halal success story", "halal digital entrepreneurship", "Halalan-Toyyiban" yielded 89 articles. The data were processed in RStudio using the Bibliometrix R package, specifically the Biblioshiny component. The results of the bibliometric analysis indicate a significant increase in research interest in halal entrepreneurship from 2010 to 2025. This analysis also explains the relationships among the most productive authors based on the country of their university affiliation, collaborations, the most cited documents, keywords, and the scientific knowledge used. A comprehensive literature review will be invaluable to future researchers seeking to build a strong conceptual framework. Scientific mapping in this study is imited to the Scopus database and programming languages. To the author's knowledge, this study is the first to describe a research pattern that focuses on halal entrepreneurship by using the Global Gotong-Royong (G2R) Tetrapreneur approach to illustrate future research
From Literacy to Loyalty: How Big Five Personality Traits Influence Taxpayer Compliance Yusnaini Yusnaini; Raka Bagus Prakoso
International Journal of Islamic Business and Economics (IJIBEC) Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/5fyd6833

Abstract

The research aims to examine the effect of tax literacy on individual taxpayer compliance, with particular attention to the moderating role of the Big Five personality traits: extraversion, conscientiousness, openness, neuroticism, and agreeableness. This study is motivated by the persistently low level of tax compliance in Indonesia, despite the government’s extensive efforts in taxpayer education and system reform. A quantitative research method was employed, using a survey approach with questionnaires distributed to individual taxpayers who possess a taxpayer identification number (TIN) and regularly file their tax returns. The sampling technique applied was accidental sampling, yielding a total of 300 Muslim respondents. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA), with the assistance of Stata version 17 software. The results reveal that tax literacy has a positive and significant effect on taxpayer compliance. Furthermore, the traits of extraversion, conscientiousness, and agreeableness significantly moderate the relationship between tax literacy and tax compliance, while openness and neuroticism do not exhibit significant moderating effects. These findings carry important implications for tax authorities, suggesting that efforts to improve compliance should not only focus on enhancing tax literacy but also consider personality characteristics in designing more effective compliance strategies.
Beyond Conventional Contract: Adapting Ijarah Principles to Digital Freelance Platform in Indonesia’s Gig Economy Ghina Mufidah; Andi Tenri Mula Uforio; Andi Agung Mallongi; Dwi Agung Prastowo
International Journal of Islamic Business and Economics (IJIBEC) Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/rt6qgf29

Abstract

This study aims to analyze the transformation of the ijarah contract within the context of digital freelance platforms, develop a sharia-based framework for a sustainable digital work ecosystem, and formulate an implementation model of ijarah principles that supports sustainable development. The growth of digital freelance workers in Indonesia reached 46.47 million in 2023. However, this has not been accompanied by adequate protection of workers' rights, as labor regulations such as Law Number 13 of 2003 and the Job Creation Law Number 11 of 2020 have not specifically regulated digital employment contract mechanisms. The research method employs a Systematic Literature Review using the PRISMA approach, analyzing 38 relevant documents from Google Scholar, ResearchGate, DOAJ, Portal Garuda, and Scopus from the 2015–2025 period. The results reveal significant gaps in the digital freelance ecosystem, where 60% of transactions occur without clear contracts, 58% of workers experience payment uncertainty, and 60% work more than 48 hours per week. This study produces the Integrated Shariah Digital Freelance Platform (ISDFP) framework, which integrates five main components: a Smart Shariah Contract System, Islamic Fair Revenue Sharing with a maximum fee limitation of 15%, a Shariah Protection Mechanism through digital takaful, an Islamic Dispute Resolution System, and a Maqashid-based Monitoring System. This finding enriches our understanding of the flexibility of Islamic law in the contemporary digital economy, providing practical guidance for the development of digital platforms and a normative basis for formulating fair and transparent labor regulations, particularly for freelancers, in accordance with shariah.
Behavioral Intentions of Online Zakat Users in Indonesia: An Extended TAM with Trust, Security, and Local Cultural Perspectives Ade Sofyan Mulazid
International Journal of Islamic Business and Economics (IJIBEC) Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ts4ma476

Abstract

This study aims to examine the determinants of behavioral intention among online zakat service users in Indonesia by extending the Technology Acceptance Model (TAM) with the variables of trust and security, and by interpreting the results through the lens of Indonesian local culture. The rapid digitalization of religious philanthropy in Indonesia has expanded the use of online zakat platforms, yet adoption remains uneven and is shaped by concerns that go beyond the classical TAM. Data was collected through an online survey distributed to 120 respondents who were selected by purposive sampling from among users of online zakat platforms. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with reliability, convergent and discriminant validity, and common method bias diagnostics. The results indicate that perceived usefulness, security, and behavioral intention significantly affect adoption, while perceived ease of use shows an unexpected negative effect and trust shows only a marginal effect. The model explains 38.2 per cent of variance in behavioral intentions. Read against Indonesian patterns of collectivism, religious authority, and gotong royong, the findings suggest that users’ priorities tangible benefits and transactional security over interface simplicity, and they call on zakat institutions to combine platform usefulness and data protection with ulama-led and community-based trust-building strategies to widen digital zakat adoption in Indonesia.
Entrepreneurship Practicum Learning and Students’ Entrepreneurial Intention: The Mediating Roles of Entrepreneurial Mindset and Self-Efficacy Yudi Siyamto; Indah Piliyanti; Mochamad Rofik
International Journal of Islamic Business and Economics (IJIBEC) Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/e2yc4602

Abstract

This study aims to examine the effect of entrepreneurship practicum learning on entrepreneurial intention through entrepreneurial mindset and entrepreneurial self-efficacy as serial mediators. Although entrepreneurship practicum learning has increasingly been implemented in higher education, the psychological mechanisms that explain how this type of learning shapes entrepreneurial intention remain relatively underexplored. The study employed a quantitative explanatory design involving 157 students participating in entrepreneurship practicum courses. Data were collected using a structured questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that entrepreneurship practicum learning positively affects entrepreneurial intention and entrepreneurial mindset. An entrepreneurial mindset was also found to positively influence entrepreneurial self-efficacy, while entrepreneurial self-efficacy significantly affected entrepreneurial intention. In addition, entrepreneurial mindset and entrepreneurial self-efficacy sequentially mediated the relationship between entrepreneurship practicum learning and entrepreneurial intention. These findings suggest that entrepreneurship practicum learning contributes to entrepreneurial intention through interconnected psychological mechanisms involving entrepreneurial mindset and entrepreneurial self-efficacy. The study extends entrepreneurship education literature by highlighting the complementary roles of Experiential Learning Theory, Social Cognitive Theory, and the Theory of Planned Behavior in explaining entrepreneurial intention among university students.

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