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Al-Iqtishad: Jurnal Ekonomi Syariah
Published by Institut Agama Islam Al-qur'an Al-ittifaqiah Indralaya
ISSN : -     EISSN : 27747352     DOI : https://doi.org/10.53649/al-iqtishad.v6i02
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Iqtishad: Jurnal Ekonomi Syariah Focuses on various topics covering Islamic economics, Islamic finance, Islamic banking, Islamic insurance (takaful), Islamic capital markets, zakat, waqf, and sharia-based economic development that have regional and global relevance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 65 Documents
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PENGARUH SOSIALISASI PERPAJAKAN, KEWAJIBAN MORAL, PEMERIKSAAN PAJAK, KONDISI KEUANGAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN UNTUK USAHA RESTORAN Meirina Alkhoiriah Eka Putri
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 5 No. 02 (2024): Januari-Juni 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v5i02.808

Abstract

Pajak memiliki peran yang sangat penting bagi penerimaan negara untuk mendanai berbagai bentuk pengeluaran dengan tujuan meningkatkan kesejahteraan masyarakat, mempertimbangkan peran penting pajak, pemerinta dalam hal ini, Direktorat Jendral Pajak telah melakukan berbagai upaya untuk memaksimalkan penerimaan pajak. Salah satunya adalah transformasi sistem pembayaran pajak dari sistem penilaian resmi menjadi sistem penilaian diri. Tujuan penelitian ini yaitu untuk mengetahui pengaruh sosialisasi perpajkan, kewajiban moral, pemeriksaan pajak, kondisi keuangan dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak badan untuk usaha restoran. Jenis penelitian yang digunakan adalah asosiatif. Data yang digunakan yaitu data primer. Data yang diperoleh dari 50 responden. Teknik pengumpulan data yaitu menggunkan kuisoner. Metode analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif dan kualitatif. Hasil penelitian ini menunjukan bahwa sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan usaha restoran, kewajiban moral berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan usaha restoran, pemeriksaan pajak tidak berpengaruh dan tidak signifikan terhadap kepatuhan wajib pajak badan usaha restoran, kondisi keuangan berpengaruh negative dan signifikan terhadap kepatuhan wajib pajak badan usaha restoran, pelayanan fiskus tidak berpengaruh dan tidak signifikan terhadap kepatuhan wajib pajak badan usaha restoran.
Peran Literasi Keuangan Syariah sebagai Katalisator Pertumbuhan Industri Keuangan Syariah Ria Nelta Febriyanti
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 5 No. 02 (2024): Januari-Juni 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v5i02.817

Abstract

This study aims to examine the role of sharia financial literacy as a catalyst for the growth of the sharia financial industry in Indonesia. The data used in this research comes from data from Otoritas Jasa Keuangan (OJK) and Bank Indonesia from 2015 to 2023. The results of this study show that there is a positive correlation between increasing sharia financial literacy and the growth of the sharia financial industry in Indonesia. In addition to increasing public understanding of sharia financial products and services, increasing sharia financial literacy is also expected to increase the utilization and use of sharia financial products and services due to increasing public trust in sharia financial products and services. The role of good financial literacy can also increase innovation in sharia financial products and services, strengthening industrial competitiveness. Therefore, it is necessary to carry out various further educational and outreach efforts to increase sharia financial literacy in the community. Key words: Sharia Financial Literacy, Industry Growth, Sharia Finance.
PENGARUH PROMOSI TERHADAP IMPULSE BUYING MELALUI POSITIVE EMOTION SEBAGAI VARIABEL MEDIASI DENGAN ETIKA KONSUMSI ISLAM SEBAGAI VARIABEL MODERASI PADA KONSUMEN MUSLIM SHOPEE Nawaratallah, Aisyah; Rianto Anugerah Wicaksono
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 01 (2024): Juli-Desember 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i02.824

Abstract

This study examines the effect of promotion on impulsive buying with positive emotion as a mediating variable and Islamic consumption ethics as a moderating variable, focusing on Muslim consumers in Shopee. Promotion, as an important element in marketing strategy, is expected to trigger impulsive buying through the positive emotion effect it creates. This study also explores how Islamic consumption ethics, which include principles such as fairness and sharia compliance, moderate the relationship between promotion and impulsive buying. Data were collected through an online survey involving Muslim consumers in Shopee, and analyzed using path analysis techniques to test the proposed hypotheses. The test results state that the promotion variable has a significant effect on positive emotion. The positive emotion variable has a significant effect on impulse buying. The promotion variable has a significant effect on impulse buying. The positive emotion variable on impulsive buying is not moderated by Islamic consumption ethics. In addition, Islamic consumption ethics is shown to moderate the effect of promotion on impulsive buying, with varying degrees ofmoderation depending on the extent to which consumers follow sharia principles in their shopping decisions. These findings provide important insights for marketing practitioners in designing promotional strategies that are effective and in line with Muslim consumer values, as well as contributing to the literature on consumer behavior in the context of Islamic marketing.
PENGARUH PERDAGANGAN INTERNASIONAL, PERDAGANGAN JASA, DAN INFLASI TERHADAP PERTUMBUHAN EKONOMI DI KAWASAN NEGARA ASEAN PERIODE 2018-2022 DALAM PERSPEKTIF EKONOMI ISLAM Okspendri, Chandra; Yulistia Devi
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 01 (2024): Juli-Desember 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i02.865

Abstract

Economic growth is the most important part of economic policy in any country or economic system. Based on data from the ASEAN Statistics economic growth has fluctuated from year to year. Factors that affect a country's economic growth are export activities and inflation. Based on the phenomena that occur, the study aims to find out the relationship of International Trade, Trade in Services and Inflation to economic growth in ASEAN and in the view of Islamic Economics.This research uses quantitative research with an associative nature. The data source used is secondary data published by the official ASEAN statistics webside and supporting data from other official webside. The statistical tool used for data analysis uses e-Views 10 software.The results of this study indicate that partially, the International Trade variable has no effect on Economic Growth, then the Service Trade variable has no effect on Economic Growth and the Inflation variable has a significant effect on Economic Growth. The simultaneous test results show that International Trade, Trade in Services and Inflation together have no significant effect on Economic Growth in the ASEAN Region in 2018-2022.
PENGARUH MODAL DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Yahdillah; Itsnaini Chusnul Khotimah; Hairunnisa
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 01 (2024): Juli-Desember 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i02.877

Abstract

This study aims to analyze the effect of capital and operational efficiency on the profitability of Islamic banks in Indonesia. The data used in this study are secondary data obtained from Sharia Banking Statistics (SPS) at the Financial Services Authority (OJK) during the period 2020-2023. The research method used is quantitative research with multiple linear regression analysis. The results of the analysis show that capital has a significant effect which is worth 0.0050 <0.05, so Ha is accepted and operational efficiency has a significant effect worth 0.0076 <0.05, so Ha is accepted. Simultaneously CAR and BOPO affect ROA with a significant value of 0.000 <0.05. The implication of this research is the importance of increasing capital as one of the factors that can increase the profitability of Islamic banks in Indonesia.
USAHA HITRO MART KANDANGAN DITINJAU DARI ASPEK PEMASARAN DAN TEKNIS Dita Indah Lestari; Nurul Fitria Hayati; Eka Wilinda; Muhammad Firliandi Noor Salim
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 01 (2024): Juli-Desember 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i02.939

Abstract

The purpose of this study is to examine the Hitro Mart Kandangan business's viability from a technical and marketing standpoint. Hitro Mart is a minimarket that prioritizes accessibility and convenience in order to meet the community's everyday requirements. Through literature studies, interviews, and direct observation, this study employs a qualitative descriptive methodology. The results of the study demonstrate how successful the marketing plan is, bolstered by competitive pricing, focused market segmentation, and social and local media promotion. Technically speaking, the store layout is made to improve efficiency and convenience by carefully positioning the cashier area and frequently grouping items. Dependency on specific suppliers is one of the many challenges that must be taken into account. All things considered, Hitro Mart has a lot of room to grow by improving both areas.
LANDASAN FILOSOFIS ILMU EKONOMI PEMIKIRAN NASIRUDDIN AT-THUSI Zamroni Jihad Fatikhatul Putra
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 01 (2024): Juli-Desember 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i02.951

Abstract

Economic philosophy is the basic principle of an economic system designed as a value-intensive scientific structure. Based on this economic philosophy, it can be directed to various financial tasks and goals that need to be achieved, such as economic principles, consumption goals, production, sales, economic development. One important contribution to the development of Islamic economic theory is the economic theory of Nasruddin at-Tusi. One of the main concepts discussed is social progress, where at-Tusi emphasizes the importance of equal distribution of wealth and resources in society. In addition, at-Tusi highlighted the importance of education in driving economic growth and social progress, with the premise that high educational standards can help foster creativity and accelerate innovation. For example, at-Tusi emphasized the importance of economic stability in creating an environment conducive to economic growth and social welfare, as well as hampering the state's ability to manage the economy in the interests of everyone. The purpose of this text is to provide an overview of Nasruddin at-Tusi's economic theory and its implications. This research uses qualitative research, so this research is a literature review. Namely the method of collecting library data, reading and taking notes as well as managing research materials. The data sources for this research were sought from various literature that describes Islamic philosophy, thought and civilization. The results of this research are to describe the philosophy and history of Nasiruddin At-Tusi's thought and civilization as well as a figure of renewal in the Islamic world.
TRANSPARANSI DIGITAL DALAM KEUANGAN PUBLIK SYARIAH : PERAN TEKNOLOGI DALAM MENINGKATKAN EFISIENSI DAN TRANSPARANSI Ria Nelta Febriyanti
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 01 (2024): Juli-Desember 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i02.1006

Abstract

Digitalization has changed the way finances are managed in various sectors, including sharia-based public finance. In this context, technologies such as blockchain, big data, and sharia financial technology (fintech) provide great opportunities to improve efficiency, transparency, and financial inclusion. This article reviews the literature related to digital transformation in sharia public finance using a literature study method. The focus of the study is the application of digital technology in the management of zakat, waqf, and sharia taxes in Indonesia. The results of the study show that digitalization can accelerate the process of collecting and distributing funds, but challenges such as low digital literacy, uneven infrastructure, and regulations that do not fully support are still obstacles. Key words: Digitalization of Sharia Public Finance, Sharia Fintech, Blockchain, Big Data
PENGARUH PASAR MODAL SYARIAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Retno Indri Yustika; Meli Repi Yani; Novita Sari
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 01 (2024): Juli-Desember 2024
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i02.1025

Abstract

This research aims to examine the influence of the Islamic capital market on Indonesian state income over a period of 6 years and 6 months, starting from 2019 to 2024. This type of research is quantitative research, using time series data from monthly secondary data obtained from website reports Financial Services Authority (OJK) and Central Statistics Agency (BPS). The data management technique uses classical assumption and hypothesis testing with the help of E-views 12 software. Meanwhile, the variable studied is sharia shares which act as an independent variable, while state income acts as a dependent variable. The analytical method used in this research is simple regression analysis, with research results showing that sharia shares play an important role in influencing Indonesian state income.
DIGITALISASI PRODUK UNTUK MENINGKATKAN KESEJAHTERAAN MASYARAKAT EKONOMI SYARIAH Ririn Anjelina
Al-Iqtishad: Jurnal Ekonomi Syariah Vol. 6 No. 02 (2025): Januari-Juni 2025
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/al-iqtishad.v6i2.881

Abstract

The digital transformation in the era of the Fourth Industrial Revolution has significantly influenced the development of the Islamic economy in Indonesia. This study aims to analyze the role of product digitalization in improving community welfare, particularly through the empowerment of sharia-based micro, small, and medium enterprises (MSMEs). A descriptive qualitative approach with field research was employed, involving in-depth interviews, observations, and document studies with MSME actors, sharia fintech providers, and Islamic economic experts. The findings indicate that digitalization, through sharia-compliant e-commerce and fintech platforms, enhances market accessibility, improves the efficiency of halal product distribution, and strengthens financial inclusion. However, major challenges remain, including low digital and financial literacy, limited technological infrastructure in remote areas, and regulations that do not fully support the application of sharia principles in emerging technologies. To address these challenges, collaborative policy strategies among the government, private sector, and society are essential to build an inclusive, secure, and sustainable digital ecosystem. Digitalization has the potential to serve as a catalyst for achieving maqashid sharia, fostering equitable, transparent, and sustainable welfare for all segments of society.

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