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Jurnal Ekonomi dan Bisnis Islam
Published by Universitas Islam Negeri Sunan Kudus
ISSN : -     EISSN : 29873673     DOI : http://dx.doi.org/10.21043/jebisku
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Islamic Economics Islamic Accounting Islamic Business Management Islamic Banking Zakat and Waqf Management https://jim.uinsuku.ac.id/index.php/JEBISKU/about/editorialPolicies#focusAndScope
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 116 Documents
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Moderasi Green Perceived Quality pada Pengaruh Green Consumerism dan Value terhadap Revisit Intention Starbucks Kudus Affan, Hildhan; Supriyanto, Agus
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5617

Abstract

AbstractThis study aims to examine and analyze the influence of green consumerism and green perceived value on revisit intention, as well as the role of green perceived quality as a moderating variable in Starbucks Kudus customers. The study used a quantitative approach with a sample of 100 respondents who had visited at least once. The sampling technique used purposive sampling, while data were collected through a Google Form questionnaire and analyzed using SmartPLS 4. The results showed that green consumerism did not have a positive and significant effect on revisit intention, with a p-value of 0.541 > 0.05. Green perceived value had a positive and significant effect on revisit intention with a p-value of 0.010 < 0.05. Green Perceive Quality was unable to moderate the relationship between Green Consumerism and Revisit Intention with a p-value of 0.116 > 0.05. However, green perceived quality was proven to moderate the relationship between green perceived value and revisit intention with a p-value of 0.040 < 0.05, thus strengthening customer intention to revisit. This study concluded that customers' revisit intentions were more influenced by perceived environmental benefits than by environmental awareness alone. The findings also suggest that perceived green quality plays a significant role in strengthening the influence of green values on customers' revisit decisions.Keywords: Green Consumerism; Green Perceived Value; Green Perceived Quality; Revisit Intention.AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh green consumerism dan green perceived value terhadap revisit intention, serta peran green perceived quality sebagai variabel moderasi pada pelanggan Starbucks Kudus. Penelitian menggunakan pendekatan kuantitatif dengan sampel sebanyak 100 responden yang pernah berkunjung minimal satu kali. Teknik pengambilan sampel menggunakan purposive sampling, sedangkan data dikumpulkan melalui kuesioner Google Form dan dianalisis menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa green consumerism tidak berpengaruh positif dan signifikan terhadap revisit intention, dengan p-value 0,541 > 0,05. Green perceived value berpengaruh positif dan signifikan terhadap revisit intention dengan p-value 0,010 < 0,05. Green perceived quality tidak mampu memoderasi hubungan antara green consumerism dan revisit intention dengan p-value 0,116 > 0,05. Namun, green perceived quality terbukti mampu memoderasi hubungan antara green perceived value dan revisit intention dengan nilai p-value 0,040 < 0,05, sehingga memperkuat niat pelanggan untuk berkunjung kembali. Penelitian ini menyimpulkan bahwa niat kunjungan ulang pelanggan lebih dipengaruhi oleh nilai manfaat lingkungan yang dirasakan dibandingkan kesadaran lingkungan semata. Temuan ini juga menunjukkan bahwa persepsi kualitas hijau berperan penting dalam memperkuat pengaruh nilai hijau terhadap keputusan pelanggan untuk berkunjung kembali.Kata Kunci: Green Consumerism; Green Perceived Value; Green Perceived Quality; Revisit Intention.
Moderasi Inflasi pada Pengaruh Pembiayaan Murabahah, Mudharabah, dan Musyarakah terhadap Non-Performing Financing di Bank Muamalat Ulliasari, Silvina; Kirom, Cihwanul; Suhadi, Suhadi
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.6096

Abstract

AbstractThe main problem addressed in this study is the inconsistency in the effect of murabahah, mudharabah, and musyarakah financing on Non-Performing Financing (NPF), as well as the unclear role of inflation as an external factor moderating these relationships at PT Bank Muamalat Indonesia Tbk. This study aims to analyze the effect of the three financing types on NPF and to examine the moderating role of inflation. The method employed is a quantitative approach using quarterly secondary data from 2018–2025 obtained from Bank Muamalat's financial reports, the Financial Services Authority, and Statistics Indonesia. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with EViews. The findings reveal that murabahah financing has a positive and significant effect on NPF, mudharabah has no significant effect, while musyarakah has a negative and significant effect. The moderation test results prove that inflation only moderates the relationship between musyarakah and NPF, but does not moderate murabahah or mudharabah. This study concludes that internal factors, particularly the characteristics of financing contracts, are more dominant in influencing financing risk than external macroeconomic factors. The practical implication is that Islamic bank management should optimize the musyarakah portfolio to reduce NPF and enhance risk mitigation strategies for murabahah contracts.Keywords: Non-Performing Financing; Murabahah; Mudharabah; Musyarakah; InflationAbstrakPermasalahan utama dalam penelitian ini adalah ketidakkonsistenan pengaruh pembiayaan murabahah, mudharabah, dan musyarakah terhadap Non-Performing Financing (NPF) serta belum jelasnya peran inflasi sebagai faktor eksternal yang memoderasi hubungan tersebut pada PT Bank Muamalat Indonesia Tbk. Penelitian ini bertujuan menganalisis pengaruh ketiga jenis pembiayaan tersebut terhadap NPF dan menguji peran moderasi inflasi. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder triwulanan periode 2018–2025 yang diperoleh dari laporan keuangan Bank Muamalat, Otoritas Jasa Keuangan, dan Badan Pusat Statistik. Analisis dilakukan menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) berbantuan EViews. Temuan penelitian menunjukkan bahwa pembiayaan murabahah berpengaruh positif dan signifikan terhadap NPF, mudharabah tidak berpengaruh signifikan, sedangkan musyarakah berpengaruh negatif dan signifikan. Hasil uji moderasi membuktikan bahwa inflasi hanya memoderasi hubungan musyarakah terhadap NPF, tetapi tidak memoderasi murabahah maupun mudharabah. Simpulan penelitian ini adalah faktor internal berupa karakteristik akad pembiayaan lebih dominan memengaruhi risiko pembiayaan dibandingkan faktor eksternal makroekonomi. Implikasi praktisnya, manajemen bank syariah perlu mengoptimalkan portofolio musyarakah untuk menekan NPF dan meningkatkan mitigasi risiko pada akad murabahah.Kata Kunci: Non-Performing Financing; Murabahah; Mudharabah; Musyarakah; Inflasi.
Determinan Loyalitas Reseller Kain Tenun Ikat Troso di Grup Facebook Lapak Tenun Troso Online Naja, Eri Safaun; Karsono, Lorena Dara Putri
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5991

Abstract

This research explores the factors that shape the loyalty of resellers of Troso Ikat Woven fabric resellers in the Facebook Group Lapak Tenun Troso Online. The focus is on the influence of service quality, product trust, and consumer satisfaction on reseller loyalty amidst high digital competition and the tendency to switch to other suppliers. The correlation method was applied to understand the relationship between variables through a sample of 100 respondents from a population of 3,492 members. The findings show that service quality has not sufficiently influenced loyalty due to variations in experience and service inconsistency. On the other hand, product trust has a strong positive influence, driven by product suitability, seller reliability, and minimal risk of loss. Consumer satisfaction also strengthens loyalty through positive experiences, social engagement, and supply dependence which keeps resellers making repeat transactions. These results confirm the strategy of strengthening trust and satisfaction as the key to maintaining loyalty while supporting the sustainability of local woven fabric businesses.Keywords: Service Quality, Product Trust, Consumer Satisfaction, Troso Ikat Weaving Penelitian ini mengeksplorasi faktor-faktor yang membentuk loyalitas reseller kain Tenun Ikat Troso di Grup Facebook Lapak Tenun Troso Online. Fokus tertuju pada pengaruh kualitas layanan, kepercayaan produk, dan kepuasan konsumen terhadap kesetiaan reseller di tengah persaingan digital yang tinggi dan kecenderungan berpindah ke pemasok lain. Metode korelasi diterapkan untuk memahami hubungan antarvariabel melalui sampel 100 responden dari populasi 3.492 anggota. Temuan menunjukkan kualitas layanan belum cukup memengaruhi loyalitas karena variasi pengalaman dan ketidakkonsistenan layanan. Sebaliknya, kepercayaan produk menimbulkan pengaruh positif yang kuat, didorong kesesuaian produk, keandalan penjual, dan minim risiko kerugian. Kepuasan konsumen turut memperkuat loyalitas melalui pengalaman positif, keterikatan sosial, dan ketergantungan pasokan yang membuat reseller tetap bertransaksi secara berulang. Hasil ini menegaskan strategi penguatan kepercayaan dan kepuasan sebagai kunci mempertahankan loyalitas sekaligus mendukung keberlanjutan bisnis kain tenun lokal.Kata Kunci :   Kualitas Layanan, Kepercayaan Produk, Kepuasan Konsumen, Tenun Ikat Troso
Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit dan Political Connection terhadap Agresivitas Pajak Fauziyah, Shifa; Citradewi, Adelina; Hadi, Nor
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5044

Abstract

AbstractThis study aims to obtain empirical evidence regarding the influence of independent boards of commissioners, audit committees, audit quality, and political connections on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2023. This study used a quantitative approach, with a population of 486 manufacturing companies listed on the IDX in 2023. The sample was drawn using a purposive sampling technique, resulting in 210 companies meeting the criteria. Data collection used documentation techniques from company financial reports, and the analysis technique used was multiple regression analysis. The results show that independent boards of commissioners have no significant effect on tax aggressiveness, audit committees have a negative and significant effect on tax aggressiveness, audit quality has a negative but insignificant effect on tax aggressiveness, and political connections have a negative and significant effect on tax aggressiveness. This study contributes to the development of agency theory and upper echelon theory in the context of taxation, and provides recommendations for regulators and companies in designing effective governance policies to reduce tax aggressiveness.Keywords: Independent Commissioner; Audit Committee; Audit Quality; Political Connection; Tax Aggressiveness. AbstrakPenelitian ini bertujuan untuk mengetahui bukti empiris mengenai pengaruh dewan komisaris independen, komite audit, kualitas audit, dan political connection terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2023. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2023 sebanyak 486 perusahaan. Sampel diambil dengan teknik purposive sampling dan diperoleh 210 perusahaan yang memenuhi kriteria. Pengumpulan data menggunakan teknik dokumentasi dari laporan keuangan perusahaan, serta teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen tidak berpengaruh signifikan terhadap agresivitas pajak, Komite audit berpengaruh negatif dan signifikan terhadap agresivitas pajak, Kualitas audit berpengaruh negatif tetapi tidak signifikan terhadap agresivitas pajak dan political connection berpengaruh negatif dan signifikan terhadap agresivitas pajak. Penelitian ini memberikan kontribusi bagi pengembangan teori keagenan dan teori upper echelon dalam konteks perpajakan, serta memberikan rekomendasi bagi regulator dan perusahaan dalam merancang kebijakan tata kelola yang efektif untuk menekan praktik agresivitas pajak.Kata kunci: Komisaris Independen; Komite Audit; Kualitas Audit; Political Connection; Agresivitas Pajak.
Upaya Penanganan Pembiayaan Bermasalah pada Akad Rahn di KSPPS BMT Mandiri Sejahtera Cabang Dukun Adibah, Alda Naila; Habibi, M. Lutfillah
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5483

Abstract

This study aims to explain the efforts to manage non-performing financing in the Rahn product at BMT Mandiri Sejahtera, Dukun Branch. Non-performing financing poses a significant challenge as it can disrupt the institution’s financial stability and reduce members’ trust. The study employs a qualitative descriptive method with data collected through interviews, observations, and documentation. The findings indicate that the main causes of non-performing financing stem from weaknesses in the initial survey and analysis process, as well as external factors such as members’ economic conditions and household issues. The handling efforts are carried out in stages through intensive supervision of ongoing financing, regular reminders via phone calls, text messages, or direct visits, and restrictions on access to new financing for members with arrears. Recovery measures include rescheduling, restructuring, and implementing a daily savings program to help ease members’ installment burdens. For members who are unable to fulfill their obligations, resolution is pursued through collateral execution or the application of the PPAP procedure in accordance with institutional operational standards. The study concludes that intensive communication, consistent supervision, and the application of prudential principles from the early stages of financing analysis are key factors in the successful management of non-performing financing.Keywords: Handling Efforts; Non-Performing Financing; Rahn; BMT. Penelitian ini bertujuan untuk menjelaskan upaya penanganan pembiayaan bermasalah pada produk Rahn di BMT Mandiri Sejahtera Cabang Dukun. Pembiayaan bermasalah menjadi isu penting karena dapat mengganggu stabilitas keuangan lembaga dan menurunkan tingkat kepercayaan anggota. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penyebab utama pembiayaan bermasalah berasal dari kelemahan dalam proses survei dan analisis awal, serta faktor eksternal seperti kondisi ekonomi dan permasalahan rumah tangga anggota. Upaya penanganan dilakukan secara bertahap melalui pengawasan intensif terhadap pembiayaan yang berjalan, pemberian pengingat rutin melalui telepon, pesan singkat, dan kunjungan langsung, serta pembatasan akses pembiayaan baru bagi anggota yang memiliki tunggakan. Upaya penyelamatan dilaksanakan melalui penjadwalan ulang (rescheduling), restrukturisasi, dan penerapan program tabungan harian untuk membantu meringankan beban angsuran. Apabila anggota tidak mampu melunasi kewajibannya, penyelesaian ditempuh melalui eksekusi jaminan atau penerapan prosedur PPAP sesuai ketentuan operasional lembaga. Hasil penelitian menegaskan bahwa komunikasi yang intens, pengawasan yang konsisten, serta penerapan prinsip kehati-hatian sejak tahap analisis awal menjadi faktor utama dalam keberhasilan penanganan pembiayaan bermasalah.Kata Kunci: Upaya Penanganan; Pembiayaan Bermasalah; Rahn; BMT.
Pengaruh Struktur Modal, Kepemilikan Manajerial, Institusional terhadap Kualitas Laba Perusahaan Makanan dan Minuman di ISSI Amir, Sahril; Ridwan, Murtadho
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.6005

Abstract

Earnings quality is an important indicator in assessing the credibility of a company's financial information, as it reflects the extent to which reported earnings represent the firm's actual economic performance. This study aims to examine the effect of capital structure, managerial ownership, and institutional ownership on earnings quality based on the Agency Theory approach. The population consists of 32 food and beverage sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2022–2024 period. The sample was selected using a purposive sampling technique, resulting in 16 companies that met the research criteria. The data were analyzed using panel data regression to investigate the effect of each independent variable on earnings quality, using EViews software. The findings indicate that capital structure has no significant effect on earnings quality. In contrast, managerial ownership has a significant positive effect on earnings quality, suggesting that greater managerial share ownership aligns the interests of managers and shareholders, thereby improving earnings quality. Meanwhile, institutional ownership does not significantly affect earnings quality. These findings imply that not all corporate governance mechanisms are equally effective in enhancing earnings quality, as their effectiveness depends on the characteristics of each governance mechanism.Keywords: Earnings Quality; Capital Structure; Managerial Ownership; Institutional Ownership. Kualitas laba merupakan salah satu indikator penting dalam menilai kredibilitas informasi keuangan perusahaan karena mencerminkan kemampuan laba dalam menggambarkan kondisi ekonomi yang sesungguhnya. Penelitian ini bertujuan menganalisis pengaruh struktur modal, kepemilikan manajerial, dan kepemilikan institusional terhadap kualitas laba pada perusahaan sub sektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2022–2024 dengan menggunakan pendekatan Agency Theory. Populasi penelitian terdiri atas 32 perusahaan, sedangkan sampel ditentukan melalui teknik purposive sampling sehingga diperoleh 16 perusahaan yang memenuhi kriteria penelitian. Data dianalisis menggunakan metode regresi data panel untuk menguji pengaruh masing-masing variabel independen terhadap kualitas laba, dengan menggunakan aplikasi EViews Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap kualitas laba. Sebaliknya, kepemilikan manajerial berpengaruh signifikan terhadap kualitas laba, yang mengindikasikan bahwa peningkatan kepemilikan saham oleh manajemen dapat memperkuat keselarasan kepentingan antara manajer dan pemegang saham sehingga meningkatkan kualitas laba. Sementara itu, kepemilikan institusional tidak berpengaruh signifikan terhadap kualitas laba. Temuan ini menunjukkan bahwa tidak semua mekanisme tata kelola perusahaan mampu meningkatkan kualitas laba, sehingga efektivitas pengawasan bergantung pada karakteristik masing-masing mekanisme.Kata Kunci: Kualitas Laba; Struktur Modal; Kepemilikan Manajerial; Kepemilikan Institusional.

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