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Irwansyah Suwahyu
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irwansyahsuwahyu99@gmail.com
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ri@abcollab.id
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Jalan Cempaka Mekar Raya No. 10 Bandung, Jawa Barat, Indonesia
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INDONESIA
Referensi Islamika: Jurnal Studi Islam
Published by PT. Academic Bright Collaboration
ISSN : 29884888     EISSN : 29886430     DOI : https://doi.org/10.66053/ri
Core Subject : Religion, Humanities,
Religion Humanities
Qur’anic and Hadith Studies Studies on Qur’anic exegesis (tafsir), ulum al-Qur’an, ulum al-hadith, thematic studies, and contemporary approaches to understanding the primary sources of Islamic teachings. Islamic Thought and Philosophy Research on classical and contemporary Islamic thought, Islamic philosophy, kalam (Islamic theology), and the development of intellectual traditions within Islamic civilization. Islamic Law and Contemporary Fiqh Studies on fiqh, usul al-fiqh, maqasid al-shariah, Islamic legal reform, and the application of Islamic law in various contemporary social and legal contexts. Islamic Education Research on Islamic education, curriculum development, pedagogical innovation, character education, and the transformation of Islamic educational institutions in modern contexts. Islam and Social Transformation Studies examining the relationship between Islam and social change, cultural dynamics, politics, governance, and community development. Islamic Ethics and Spirituality Research on Islamic ethics, akhlaq, Sufism, moral philosophy in Islam, and spiritual development in individual and social life. Islam and Contemporary Global Issues Studies addressing the interaction between Islamic teachings and contemporary global issues, including Islamic economics and finance, environmental sustainability, technological developments, digital society, public policy, and emerging socio-economic transformations.
Arjuna Subject : Seni dan Humaniora - Studi Agama
Articles 5 Documents
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Search results for , issue "Vol. 3 No. 2 (2025): DECEMBER" : 5 Documents clear
THE EFFECT OF RELIGIOUSNESS, ACCESS TO CAPITAL, AND ENTREPRENEURIAL KNOWLEDGE ON THE FINANCIAL PERFORMANCE OF STREET VENDORS AT THE AL-ALAM MOSQUE IN TELUK KENDARI Anselah, Suman; Marzuki; Hamka
Referensi Islamika: Jurnal Studi Islam Vol. 3 No. 2 (2025): DECEMBER
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v3i2.486

Abstract

This study aims to analyze the effect of religiosity, access to capital, and entrepreneurial knowledge on the financial performance of street vendors at the Al-Alam Mosque, Teluk Kendari. This study adopts a quantitative approach using a census method involving 75 street vendors. Data were collected through questionnaires and analyzed using descriptive statistics and multiple linear regression. Qualitative information was also used to support the interpretation of the findings. The results show that religiosity (t = 2.883; p = 0.008), access to capital (t = 2.226; p = 0.035), and entrepreneurial knowledge (t = 2.457; p = 0.021) each have a positive and significant effect on financial performance. Simultaneously, these variables also have a significant effect (F = 30.303; p = 0.000). This indicates that improvements in religiosity, access to capital, and entrepreneurial knowledge enhance the financial performance of street vendors. This study provides implications for policies aimed at empowering street vendors through strengthening religious values, improving financial access, and enhancing entrepreneurial capacity. However, the study is limited to a single location. This study contributes by integrating religiosity with economic factors in explaining the financial performance of street vendors within a mosque-based economic environment.
IMPLEMENTATION OF PSAK 107 IN SHARIA ACCOUNTING FOR GOLD RAHN PAWN PRODUCTS AT PEGADAIAN SYARIAH IN KENDARI Tonasa, Muhamad; Nurul Imamah; Rawdatul Amanah; Alpiana
Referensi Islamika: Jurnal Studi Islam Vol. 3 No. 2 (2025): DECEMBER
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v3i2.521

Abstract

This study aims to examine the implementation of PSAK 107 in gold rahn products at the Islamic pawnshop, Kendari Branch, focusing on assessing sharia accounting compliance, financial reporting transparency, and alignment with DSN–MUI Fatwa No. 26/DSN-MUI/III/2002. This research adopts a qualitative approach by integrating in-depth interviews, participatory observation, and documentation analysis of financial reports and operational practices within the pawnshop institution. The study finds that the recognition and measurement of rahn receivables and ijarah income comply with PSAK 107. However, disclosure remains limited due to centralized reporting. Differences in staff understanding and minor inconsistencies with DSN–MUI Fatwa No. 26/DSN-MUI/III/2002 indicate the need for better alignment and internalization of sharia principles. This study is limited to a single branch, which may restrict the generalizability of findings. Nevertheless, it provides important implications for improving human resource capacity, enhancing localized reporting mechanisms, and strengthening the alignment between accounting standards and sharia fatwas to improve transparency and accountability. This research contributes to the limited empirical literature on the implementation of PSAK 107 in rahn practices, particularly at the branch level, and highlights critical gaps between regulatory frameworks and operational realities in Islamic pawnshop institutions.
BUSINESS DIGITALIZATION AND SME PERFORMANCE IN EMERGING MARKETS: A PLS-SEM ANALYSIS AND SHARIA PERSPECTIVE FROM SOUTHEAST SULAWESI, INDONESIA Kalsum, Ummi; Adzil Arsyi Sabana; Miswar Rohansyah
Referensi Islamika: Jurnal Studi Islam Vol. 3 No. 2 (2025): DECEMBER
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v3i2.547

Abstract

This study examines the impact of business digitalization on Small and Medium Enterprise (SME) performance in Southeast Sulawesi, Indonesia, while investigating the mediating roles of SME characteristics and owner-manager attributes. It also incorporates a sharia economic perspective by exploring how halal compliance, ethical business practices, and Islamic value-based governance support sustainable SME performance within the regional Islamic economic ecosystem. Employing a mixed-methods sequential explanatory design, this research collected quantitative data from 387 SME owner-managers through stratified random sampling across 17 districts/cities in Southeast Sulawesi. Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0 analyzed the hypothesized relationships. Qualitative data from 24 in-depth interviews and focus group discussions with 6 groups (8–10 participants each) enriched the quantitative findings, including insights into the adoption of halal practices and sharia-based business principles. Results reveal that business digitalization significantly and positively affects SME performance (β = 0.489, t = 9.847, p < 0.001). Owner-manager characteristics demonstrate substantial direct effects on digitalization (β = 0.412, t = 8.234, p < 0.001), while SME characteristics show moderate effects (β = 0.287, t = 5.642, p < 0.001). The external environment partially moderates the digitalization-performance relationship (β = 0.156, t = 3.127, p < 0.01). The model explains 52.4% of the variance in SME performance (R² = 0.524) with strong predictive relevance (Q² = 0.387). From a sharia perspective, SMEs that integrate halal certification, ethical compliance, and trust-based transactions tend to demonstrate stronger performance and market acceptance. This study contributes to the limited literature on SME digitalization in Indonesian emerging markets by providing empirical evidence through rigorous PLS-SEM analysis. The integration of Actor-Network Theory with technology adoption frameworks offers a novel theoretical lens for understanding digitalization dynamics in resource-constrained contexts. Furthermore, by embedding Islamic economic principles, this study highlights the role of sharia compliance in enhancing SME competitiveness, supporting the development of a sustainable and inclusive halal economic ecosystem.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BETWEEN ISLAMIC COMMERCIAL BANKS AND CONVENTIONAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2017-2021 Nurjannah; Abdul Wahid Mongkito; Putri Wulansari; Muljibir Rahman
Referensi Islamika: Jurnal Studi Islam Vol. 3 No. 2 (2025): DECEMBER
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v3i2.557

Abstract

This study aims to analyze the differences and compare the average financial performance between Islamic Commercial Banks and Conventional Banks using six financial ratios: Capital Adequacy Ratio (CAR) as a proxy for capital, Non-Performing Loan (NPL) for asset quality, Return on Assets (ROA) for profitability, Return on Equity (ROE) for profitability from equity, Operational Efficiency Ratio (BOPO), and Loan to Deposit Ratio (LDR) for liquidity. This research employs a quantitative descriptive approach using secondary data derived from financial statements of banks listed on the Indonesia Stock Exchange. The analysis technique applied is the Independent Sample T-test to examine the differences in the average financial performance between Islamic and conventional banks. The results indicate that there are significant differences in the average financial performance between Islamic and conventional banks in terms of CAR, NPL, and BOPO. However, no significant differences are found in ROA, ROE, and LDR. Based on mean values, Islamic banks demonstrate better performance in CAR and ROA, while conventional banks outperform in NPL, ROE, BOPO, and LDR. Overall, conventional banks show superior financial performance compared to Islamic banks, which is attributed to their longer operational experience and more established market presence. This study contributes to the comparative financial performance literature by providing empirical evidence on the relative strengths and weaknesses of Islamic and conventional banking systems in Indonesia using multiple financial indicators. It offers valuable insights for policymakers, practitioners, and academics in evaluating the competitiveness and development of the Islamic banking sector.
ANALYSIS OF MULTICULTURAL EDUCATION VALUES IN ISMUBA TEXTBOOKS (AL-ISLAM, MUHAMMADIYAH STUDIES, AND ARABIC): A CONTENT ANALYSIS STUDY Aflaha Qomari, Vikri; Dede Rosyada; Erba Rozalina Yulianti
Referensi Islamika: Jurnal Studi Islam Vol. 3 No. 2 (2025): DECEMBER
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v3i2.577

Abstract

This study aims to critically analyze the extent to which multicultural education values ​​are integrated into the ISMUBA textbooks for grade XI at Muhammadiyah educational institutions. Although Muhammadiyah schools are open to students from diverse backgrounds, all students are implicitly required to take ISMUBA, raising questions about whether these materials reflect multicultural principles. This study used a qualitative method with a library research approach. Primary data consisted of ISMUBA textbooks for grade XI, while secondary data included relevant books and scientific articles. The analysis was guided by the dimensions of multicultural education proposed by James A. Banks and a constructivist perspective. The findings indicate that multicultural education values are implicitly integrated into the textbooks, including content integration, knowledge construction, equity pedagogy, and prejudice reduction, although these values are not explicitly presented as dedicated multicultural topics. This study is limited to textbook content analysis and does not examine classroom implementation, which may influence how these values are interpreted in practice. This study concludes that, conceptually, ISMUBA textbooks align with key dimensions of multicultural education but require critical interpretation by educators to ensure effective implementation in diverse learning contexts.

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