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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 131 Documents
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Halal Entrepreneurship by Using the Global Gotong-Royong (G2R) Tetrapreneur Approach: a Bibliometric Review and Research Framework Rozaq Muhammad Yasin; P.L. Rika Fatimah; Diana Shofa
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 S
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; Irhamsyah Putra; Fauzan; Deni Pandu Nugraha
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 Entrepreneurial Intention amongUniversity Students: The Sequential Mediating Roles of EntrepreneurialMindset 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.
The Role of Financial Technology in Enhancing Cloud Accounting Adoption in the Banking Sector: Evidence from Palestinian Banks Raed Abueid; Kuat Ismanto; Mohammad Rosyada
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/r2gstq81

Abstract

This study aims to examine the role of financial technology (FinTech) in enhancing the adoption of cloud accounting within banks operating in Yatta City, Palestine. The research specifically investigates the influence of FinTech dimensions, including financial technology applications, digital platforms, and technological techniques, on the effectiveness of cloud accounting implementation in the banking sector. The study employed a quantitative research design using a structured questionnaire distributed to employees of Palestinian banks. A total of 28 valid responses were collected and analyzed using descriptive statistics and simple regression analysis to evaluate the relationship between FinTech adoption and cloud accounting practices. The findings indicate that the adoption of financial technology among Palestinian banks is relatively high, particularly in the use of digital banking applications, automated teller machines, and mobile banking services. Cloud accounting implementation was also perceived positively by employees, especially regarding accessibility, operational efficiency, data integration, and financial information security. Regression analysis revealed a statistically significant positive relationship between financial technology and cloud accounting adoption. Among the examined dimensions, financial technology applications showed the strongest influence, followed by technological techniques and digital platforms. This study contributes to the literature on digital transformation in banking by integrating FinTech and cloud accounting perspectives in a developing-country context. The findings provide practical insights for policymakers and banking institutions to strengthen digital accounting infrastructure, improve financial service delivery, enhance employee digital competencies, and invest in secure cloud-based financial systems to support sustainable banking innovation.
A Stakeholder Analysis of Visibility Versus Accountability in the Ethical Identity Disclosures of African Islamic Banks Wajeeha Tayob; Riyad Moosa
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/c39cmb03

Abstract

This study examines the ethical identity disclosure practices of selected Islamic banks in Africa using the Ethical Identity Index (EII) framework. Based on content analysis of annual reports from four banks from 2021 to 2023, the study assesses the extent to which banks communicate key ethical dimensions, including zakah (alms giving), governance, products and services, and commitments to society and debtors. The findings reveal generally high disclosure in publicly visible areas such as debtor policies and vision and mission statements, but weaker disclosure in sharī‘ah governance, zakah, and top management transparency. These results suggest that banks prioritise external visibility over internal accountability, a pattern consistent with stakeholder theory. Compared to earlier studies from other regions, the African banks in this sample demonstrate more substantial alignment in some dimensions, which may reflect improved disclosure practices over time. The study contributes to the literature by applying the EII in an underexplored regional context and demonstrates how evolving African markets prioritise publicly visible commitments over internal governance to satisfy stakeholder expectations, thereby providing theoretical insights into how ethical identities are constructed in emerging Islamic finance sectors.
Strengthening SME Financing Through the Holding Company Waqf Model: Governance Priorities from an ISM Approach in Indonesia Vika Annisa Qurrata; Ermita Yusida; Vidya Purnamasari; Muhammad Hakimi Mohd Shafiai; Abdul Ghafar Ismail
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: 10.28918/5mc5ec69

Abstract

This study addresses the limited attention given to governance mechanism required for implementing the Holding Company Waqf Model for SME financing in Indonesia. It is despite the growing discussion on cash waqf and alternative financing scheme. The study aims to identify and prioritize the governance factors required to support sustainable implementation of the model. Data were collected through in-depth interviews with seven experienced cash waqf managers in Malang during 2024. The ISM procedure involved the development of a Structural Self-Interaction Matrix (SSIM), reachability matrix, level partitioning, and driver-dependence analysis to determine the hierarchical relationships among governance variables. The findings reveal that regular and constant communication demonstrates the highest driving power (7) and functions as a key linkage variable in the governance hierarchy. Subjective norms and attitude toward behavior (driving power – 6 each) function as supporting independent variables. Meanwhile standard operating procedure and waqf legal protection as independent governance variables with strong driving influence. Also, the availability of regular monitoring and cash waqf blueprint model demonstrates high dependence on other governance elements. These results indicate that effective governance requires strong regulatory protection, operational clarity, and continuous supervision to reduce moral hazard and strengthen institutional trust.  The novelty of this study lies in the integration of ISM into the governance analysis of the Holding Company Waqf Model, offering a structured governance hierarchy for SME financing implementation in Indonesia. The study also provides a practical governance framework that may support policymakers, waqf institutions, and SME stakeholders in developing sustainable financing mechanisms
Sustaining Microfinancing Growth in Islamic Banking: Empirical Analysis of Internal Banking Determinants in Indonesia Rachmah Nur Lativa; Jeni Susyanti; Abdullah Syakur Novianto
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/jm6vam14

Abstract

This study aims to analyze determinant of internal banking variables namely margin rate, Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) on the acceleration of microfinancing growth at Islamic commercial banks in Indonesia. Through a quantitative approach using multiple linear regression, this study examines the Financial Services Authority’s (OJK) monthly statistical reports from July 2022 - June 2025. The research findings reveal that the margin rate is a major determinant that significantly negatively affects financing growth, while CAR and NPF are not major determining factors during the observation period, the Financial Intermediation Theory explains that the success of the banking intermediation function is not only determined by capital adequacy but is also influenced by the level of trust. At the same time, these three variables significantly contribute to fluctuations in fund disbursement. Based on the stakeholder theory perspective, the management of Islamic banks is a required to be able to balance profitability targets with the interest of MSMEs as strategic stakeholders. This finding highlights how important it is for Islamic bank management to match their profit goals with what the market can handle to keep their services stable and accessible for everyone and a competitive margin rate policy.
Exploring the Determinants of Digital Payment Adoption for Philanthropic Activities in Mosques: Evidence from Banjarbaru, Indonesia Mairijani Mairijani; Anna Salsabela; Andriani; Rizky Fadhillah; Muhammad Buya Al-Madany Abror; Nurhidayati
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/tzpf6497

Abstract

This study aims to examine the influence of perceived ease of use, security, and compliance with Sharia principles on mosque congregants’ intention to use QRIS (Quick Response Code Indonesian Standard) as a digital payment instrument for infaq and sadaqah in Banjarbaru City, Indonesia. Employing a quantitative survey approach, data were collected through an online questionnaire distributed via Google Forms to congregants from five mosques that have implemented QRIS payment services, namely the Al-Munawwarah Grand Mosque, Hidayatullah Muhajirin Jami Mosque, Kanzul Khairat Mosque, Baburrayyan Mosque, and Miftahul Khairat Mosque. Prior to completing the questionnaire, respondents were screened based on their experience in using QRIS for charitable transactions. A total of 154 respondents participated in the study, predominantly female students and university students aged 12–25 years. The collected data were analyzed using multiple linear regression with IBM SPSS Statistics version 21. The findings reveal that perceived ease of use, security, and Sharia compliance simultaneously exert a positive and significant influence on the intention to use QRIS for mosque-based Islamic philanthropy. Among these variables, Sharia compliance emerges as the most influential factor in encouraging QRIS adoption. These findings imply that the successful implementation of digital Islamic philanthropy platforms depends not only on technological convenience and transaction security but also on the integration of Islamic values and Sharia legitimacy. Consequently, mosque administrators, Islamic financial institutions, and policymakers should strengthen Sharia-oriented digital payment governance, enhance public trust in fintech systems, and promote digital literacy to accelerate the adoption of QRIS in mosque-based charitable activities.

Page 13 of 14 | Total Record : 131

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