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Mohammad Fikri
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jurnalmuqaddimah0@gmail.com
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lp2m@stisnq.ac.id
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Jl. Imam Sukarto no 60, Baletbaru, Sukowono, Jember, Jawa Timur, 68194, Indonesia
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MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Published by LP3M Institut KH Yazid Karimullah
ISSN : 29629047     EISSN : 2963010X     DOI : 10.59246
Core Subject : Economy,
Economics, Econometrics & Finance
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis presents actual studies on the field of management and business in the perspective of conventional economics and sharia economics. These studies are expected to enrich scientific treasures in the field of management and business so that they can be a reference for academics, stakeholders and the wider community. The journal is highly receptive to new research patterns and methods. The following articles will be issued for publication: 1. HR Management 2. Finance 3. Accounting 4. Islamic Economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 252 Documents
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Analisis Kepatuhan Syariah pada Perbankan Syariah Digital dalam Perspektif Literatur Dino Baggio Listiyanto; Muhamad Solahudin; Pika Amalia; Elinda Nur Hasanah; Suci Aulia
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1959

Abstract

This study aims to analyze the literature on sharia compliance in Islamic digital banking. It employs a qualitative approach using a literature review method, with data collected from books, academic journals, and regulations issued by the Financial Services Authority (OJK) and the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). The results show that digital transformation in Islamic banking provides significant benefits, including improved operational efficiency, wider service accessibility, and enhanced financial inclusion. However, the implementation of digital banking services must strictly adhere to sharia principles, such as the prohibition of riba, gharar, and maysir, while ensuring transparency and consumer protection. The study also highlights several challenges, including limited customer understanding of digital contracts, potential lack of system transparency, data security and privacy risks, and the shortage of qualified human resources in both sharia and technology fields. In addition, regulatory frameworks and supervisory mechanisms need to be more adaptive to rapid technological advancements. Strengthening sharia governance, improving human resource capacity through continuous training, and enhancing collaboration among regulators, fatwa institutions, and internal supervisory bodies are essential to support the sustainable development of Islamic digital banking.
The Effect of Attitudes, Subjective Norms, and Perceived Behavioral Control on MSMEs’ Intention to Obtain Halal Certification in Pamekasan Safira Adibatul Faruq
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1962

Abstract

This study aims to analyze the effect of attitude, subjective norms, and perceived behavioral control on the intention of Micro, Small, and Medium Enterprises (MSMEs) to apply for halal certification in Pamekasan Regency based on the Theory of Planned Behavior. This research employs a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to culinary MSME actors using a purposive sampling technique. The variables examined include attitude, subjective norms, perceived behavioral control, and intention to obtain halal certification. The findings indicate that MSME actors generally have a positive attitude toward halal certification, particularly in enhancing consumer trust and business competitiveness. However, subjective norms are not yet strong enough to significantly influence intention, while perceived behavioral control is identified as the most dominant inhibiting factor due to limited knowledge of procedures, perceived high costs, and procedural complexity. Overall, MSME intention remains suboptimal, requiring improved socialization, assistance, and simplified certification procedures.

Page 26 of 26 | Total Record : 252

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