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INDONESIA
Indonesian Journal of Management & Islamic Business
Published by INSTITUT AGAMA ISLAM SYUBBANUL WATHON MAGELANG
ISSN : -     EISSN : 31639216     DOI : 10.61136/799wwn64
Core Subject :
Indonesian Journal of Management & Islamic Business merupakan jurnal internasional berbasis peer-reviewed dan open-access yang diterbitkan dua kali dalam setahun, yaitu pada bulan Juni dan Desember. Mengawali terbitan perdana pada Juni 2026 dalam bentuk media elektronik (online), jurnal ini memproyeksikan diri sebagai wadah utama bagi akademisi, peneliti, dan praktisi untuk mendiseminasikan hasil penelitian orisinal di bidang bisnis dan ekonomi Islam. Ruang lingkup keilmuan jurnal ini berfokus pada pengembangan teori dan praktik Ekonomi Islam, yang mencakup tata kelola Keuangan Syariah, Perbankan, Akuntansi, serta Strategi Pemasaran Islam. Selain itu, jurnal ini juga mengakomodasi artikel ilmiah yang mengkaji rumpun Ekonomi Perilaku, Ilmu Manajemen, dan Pengelolaan Sumber Daya Manusia yang disorot melalui sudut pandang nilai-nilai Islam.
Arjuna Subject : -
Articles 5 Documents
 1 
Mitigating Financial Statement Fraud Through Islamic Professional Ethics in Islamic Microfinance Institutions Nafisatul Chasanah; Multazam Mansyur Addury
Indonesian Journal of Management & Islamic Business Vol. 1 No. 1 (2026): Indonesian Journal of Management & Islamic Business
Publisher : Institut Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/gwf5kv16

Abstract

This study aims to examine the empirical effect of Islamic professional ethics on the propensity for financial statement fraud within Islamic microfinance institutions in Magelang Regency. Utilizing a quantitative approach, primary data was collected via structured questionnaires from 60 frontline accounting practitioners and analyzed using Ordinary Least Squares (OLS) regression analysis with robust diagnostic screening to ensure the non-violation of classical assumptions. The conceptual framework is anchored in the ethical standards codified by AAOIFI, particularly Amanah, integrity, and professional competence. The research findings demonstrate that Islamic professional ethics exerts a statistically significant negative impact on the operational likelihood of fraudulent financial reporting. Furthermore, field diagnostics reveal a high baseline of cognitive ethical compliance among the surveyed practitioners. These results conclusively indicate that deeply internalized religious values shift accounting choices from mere technical regulations into a vertical act of worship, thereby constructing an effective psychological barrier against manipulative tendencies. This study modifies traditional organizational paradigms by validating a spiritually integrated Divine Social Exchange model to structurally suppress fraud in sharia-based micro-financial institutions. Structurally, these findings imply that management and regulators must formalize AAOIFI-based ethical codification and continuous behavioral training to sustain long-term financial integrity.
Understanding Member Adoption Decisions in Micro-Islamic Financing: The Interplay of Knowledge, Service Quality, and Margin Perceptions Syafa Khoirur Rizal; Mutia Pamikatsih
Indonesian Journal of Management & Islamic Business Vol. 1 No. 1 (2026): Indonesian Journal of Management & Islamic Business
Publisher : Institut Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/bmaacv13

Abstract

This study aims to analyze the determinants influencing members' adoption decisions regarding Murabahah financing at KSPPS BMT BIMA Temanggung, focusing on the interplay of customer knowledge, service quality, and perceived margin levels. Utilizing a quantitative design, primary data were collected via structured questionnaires from 85 active members selected through a purposive sampling mechanism. Quantitative estimation was executed using multiple linear regression under the Ordinary Least Squares (OLS) framework via EViews 13 software. The empirical diagnostics indicate that all three independent variables exert a positive and statistically significant partial effect on members' financing adoption choices. Under the analytical lens of social exchange theory, members' knowledge acts as a form of social capital that compresses information asymmetry costs (p = 0.013), while superior service quality functions as a relational reward that stimulates organizational attachment (p = 0.039). Crucially, fair perceived margin levels are framed not merely as economic utility but as an expression of distributive justice within social exchange, guaranteeing non-exploitative reciprocity and psychological equity (p = 0.014). Simultaneously, the F-test confirms that all predictors concurrently direct the consumer decision-making process (p = 0.000), with an adjusted R-squared value demonstrating that the structural model successfully accounts for 60.08% of the total behavioral variance. This study concludes that a balanced microfinance ecosystem driven by information transparency, relational rewards, and equitable pricing architectures accelerates consumer adoption. Future scholarly efforts are encouraged to incorporate external variables such as localized religiosity and digital fintech readiness to expand model generalizability.
Nilai-Nilai Syariah dan Kualitas Pelayanan sebagai Determinan Kepuasan Mahasiswa pada Ritel Kampus Naila Himmatul Chusna; Nur Kholidah; Miqdam Maufur
Indonesian Journal of Management & Islamic Business Vol. 1 No. 1 (2026): Indonesian Journal of Management & Islamic Business
Publisher : Institut Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/r3p32h65

Abstract

This study aims to evaluate the empirical determinants of student satisfaction at Maslahat Mart, a campus retail cooperative operating within the Islamic College of Syubbanul Wathon. In this structural model, the research incorporates service quality (X1) and Sharia values (X2) as the core independent variables. Adopting an inferential quantitative approach, the study utilizes multiple linear regression analysis via SPSS software. The research population comprises all 693 registered active student members of the Islamic College of Syubbanul Wathon. A sample size of 254 respondents was calculated using the Slovin formula, distributed proportionately across each academic study program through a probability sampling technique. Primary data collection was executed via a closed-ended questionnaire utilizing a five-point Likert scale. The empirical results demonstrate that the service quality variable exerts a positive but statistically insignificant effect on student satisfaction. Conversely, the implementation of Sharia values exhibits a positive and highly significant effect on student satisfaction. Simultaneously, both independent variables exert a significant collective influence on the dependent variable. The coefficient of determination (R2) value of 0.491 indicates that service quality and Sharia values are collectively capable of explaining 49.1% of the total variance in student satisfaction, while the remaining 50.9% is driven by external factors outside the scope of this investigation. These findings confirm that micro-consumer satisfaction in a faith-based educational environment depends heavily on the operationalization of Sharia values as systemic business ethics, rather than mere conventional service performance.
Bauran Pemasaran Ritel Berbasis Pesantren: Analisis Anomali Spasial terhadap Keputusan Pembelian Unun Musarofah; Nur Ichan
Indonesian Journal of Management & Islamic Business Vol. 1 No. 1 (2026): Indonesian Journal of Management & Islamic Business
Publisher : Institut Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/gkx18779

Abstract

This study aims to analyze the empirical influence of the marketing mix comprising product, price, location, and promotion on consumer purchasing decisions at BMart Tegalrejo, an Islamic boarding school-based (pesantren) community retail enterprise. Utilizing a quantitative causal approach, data were gathered via structured questionnaires distributed to 100 consumers selected through an accidental sampling technique, aligning with a non-probability sampling design. The data were validated through classical assumption tests and estimated using multiple linear regression. The empirical results demonstrate that product, price, and promotion partially exert a positive and statistically significant effect on consumer purchasing decisions. Price emerges as the most dominant predictor of consumer behavior in this religious community with a substantial coefficient (β = 0.7177; p < 0.05). Conversely, a compelling and novel finding reveals that location has no significant partial effect on purchasing decisions (p = 0.0890 > 0.05). This spatial anomaly challenges conventional retail gravity theories, demonstrating that geographic or physical constraints are entirely overridden by strong spiritual motivations, loyalty, and social norms embedded within the boarding school's captive market. Simultaneously, the marketing mix elements exhibit high robust explanatory power, collectively explaining 80.05% of the variance in consumer choices (Adjusted R² = 0.8005). These insights suggest that BMart managers should prioritize price fairness, product Shariah compliance, and community-centric promotions over costly spatial expansions while offering a novel marketing framework for Islamic micro-economies.
Resolusi Pembiayaan Murabahah Bermasalah: Studi Kasus Mitigasi Risiko Berbasis Modal Sosial pada KSPPS X Afridatul Fikriyah; Abdul Latip
Indonesian Journal of Management & Islamic Business Vol. 1 No. 1 (2026): Indonesian Journal of Management & Islamic Business
Publisher : Institut Agama Islam Syubbanul Wathon Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61136/kx5gbn32

Abstract

This study aims to identify the triggering factors and evaluate the effectiveness of resolution strategies and risk mitigation for non-performing murabahah financing at KSPPS X, amid the challenges of a Non-Performing Financing (NPF) ratio that remains above the regulatory safety threshold, reaching 13.04% in 2024. Utilizing a descriptive qualitative case study approach, data were gathered through in-depth interviews with management and analysis of internal collectibility report documents for the 2022–2024 period. The research findings indicate that KSPPS X constructs a financial security perimeter through a three-pillar strategic architecture: preventive (5C feasibility underwriting and pre-contract education), curative (sharia-compliant 3R restructuring: Rescheduling, Reconditioning, Restructuring), and solutive. An interesting finding in this study highlights the optimization of social capital in the final solutive stage. The cooperative strictly rejects the use of external debt collectors and instead involves local authority figures (RT, RW, and community leaders) through a deliberation mechanism to execute collateral liquidations to safeguard the institution's dignity and maintain social harmony. In conclusion, this tiered strategic combination has proven functional in reducing reputational risk and curbing bad debts. However, the system's overall effectiveness still leaves structural weaknesses due to human resource quantitative constraints and a manual daily monitoring method stemming from its institutional transformation into a fully sharia-compliant system. Therefore, this study recommends that management immediately modernize its information technology infrastructure through the implementation of a digital early warning system to optimize long-term financial soundness.

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