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Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies

irtiqo
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Published by Universitas Islam Tazkia

ISSN : 31637221 EISSN : - DOI : https://doi.org/10.30993/irtiqo

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Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies is a peer-reviewed journal that aims to disseminate research in Islamic economics, Islamic finance, Islamic business, Islamic accounting and management, and Islamic social finance. The journal welcomes research from Indonesia and overseas and publishes articles in English, Arabic, and Bahasa Indonesia.

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Articles 59 Documents

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ANALYSIS OF FACTORS INFLUENCING THE CASH WAQF RECEIVING THROUGH FINTECH WAKF (CROWDFUNDING WAQF MODEL) Ade Fajar Ramdhani; Rahmat Mulyana; Farit Mochamad Afendi
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 1 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Purpose–This study determines factors that influenced cash waqf receipts through the Urun Dana Waqaf Platform by adopting the Unified Theory of Access and Use of Technology 2 (UTAUT 2) model with Perceived trust and perceived risk variables.Design/methodology/approach– This research employed a quantitative approach. The population used in this study were in Medan with 142 respondents as samples. The data were analyzed using PLS-SEM with UTAUT Model 2 as the construct latent variable.Findings– The results showed that Performance Expectancy (PE), Social Influence (SI), Perceived Trust (PT), Facilitating Conditions (FC), Hedonic Motivation (HM), Habits (HT) affected on Behavioral Intention (BI) and Habits (HT), Behavioral Intention (BI) affected on User Behavior (UB). Meanwhile, Effort Expectancy (EE), Perceived Risk (PR), Price Value (PV) had no effect on Behavioral intention (BI), and Facilitating Conditions (FC) had no effect on User Behavior (UB).Research limitations/Implications–The discussion focuses on analyzing the factors that influence cash waqf receipts through the waqf crowdfunding platform with the UTAUT 2 acceptance model approach. The scope is limited to users of the waqf crowdfunding platform in Medan City area.Originality/value–This study enriches the literature of Islamic FinTech field, especially on the factors that influence cash waqf receipts through the crowdfunding Waqf Model (CWM) by reaffirming the findings of previous studiesKeywords- Cash Waqf, Crowdfunding Waqf, UTAUT 2, PLS-SEM

ANALYSIS OF UNDERSTANDING AND APPLICATION OF FIQH MUAMALAH (BAI’) AT TANAH ABANG MARKET TRADERS BLOCK B WITH PHENOMENOLOGY APPROACH Abdian Fredy Wijaya; Erwandi Tarmidzi; Achmad Firdaus
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 1 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Purpose – To analyze the understanding and application of fiqh muamalah at Tanah Abang Market Traders Block B. Design/methodology/approach – The method in this research is Qualitative research methods with a phenomenological approach with nine respondents. Findings – The results of the research in this study are 88% do not understand but apply and 11% understand and apply in the pillars of bai, 83% understand and apply 17% do not understand and do not apply to the theme of valid bai requirements, 100% do not understand and apply to the qadbh theme, 66% understand and apply 33% do not understand and do not apply to the theme of khiar, 94% understand and do not apply 6% do not understand and do not apply to the theme of usury, 81% understand and do not apply 19% do not understand and do not apply to the theme of gharar, 100% understand and do not apply to the theme of dzalim Research limitations/implications – The scope used in the study only covers places that are not too large and broad in scope, and this study only uses 2 variables. The pandemic conditions hampered the research process, so that when the interview process the results were not optimal. Originality/value – The results of the research can be used as a basis for reference for educational institutions to actively provide socialization to traders, as well as religious institutions to be able to provide scientific studies on fiqh muamalah to market traders at Tanah Abang Block B. Keywords Fiqh Muamalah, Qualitative Research Bai’, Phenomenology Approach

THE EFFECT OF DIGITAL MARKETING ON THE DECISION TO PAY ZAKAT THROUGH ZAKAT INSTITUTION Harnie Agustina; Mukhamad Najib; Rahmat Mulyana
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 1 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Purpose-To find out the digital marketing strategies carried out by Zakat Institution and to find out the effect of digital marketing on the decision to pay zakat at the Zakat InstitutionDesign/methodology/approach-This research used quantitative descriptive analysis method. Questionnaires divided into 2 categories, 77 respondents have already paid zakat at Zakat Institution (referred as Muzakki) and 94 respondents have never paid zakat through Zakat Institution (referred as Non-Muzakki). The analysis method used Structural Equation Modeling Partial Least Squares (SEM-PLS).Findings-The variables affecting Non-Muzakki and Muzakki to pay zakat through Zakat Institution were the same, namely social media marketing, customer engagement, and brand trust. The fundamental difference in the factors influencing the decision to pay zakat between Muzakki and Non-Muzakki was brand trust, where Non-Muzakki were more concerned about brand trust than Muzakki.Research Implications-Marketing content and accessibility in the digital marketing conducted by Zakat Institution did not significantly affect the decision to pay zakat. Factor differentiating between Muzzaki and Non-Muzzaki was brand trust. This is important to note, so consumers believe that zakat collection can be distributed to the Mustahiq/Beneficiaries to assist their livelihood. Zakat Institution must demonstrate social responsibility through the distribution of Zakat and the implementation of Corporate Social Responsibility as a form of concern to the surrounding community.Originality-The study determined the factors affecting the decision to pay zakat through digital marketing by comparing between muzzaki and non-muzzaki.Keywords-Digital, Marketing, Zakat, Institution, Zakat institution, Consumer behavior.I

EFFICIENCY OF ZAKAT MANAGEMENT IN BAITUL MAL BANDA ACEH: DATA ENVELOPMENT ANALYSIS APPROACH T. Muhammad Ghufran; Muhammad Hasbi Zaenal; Endri
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 1 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Purpose – The aim of the study is to examine the level of efficiency and the total potential improvement efficiency in Baitul Mal Banda Aceh.Design/methodology/approach – To achieve this objective, the current study used the DEA to analyzes the interaction between input variables consisting of socialization costs, number of amil and operational costs with output variables consisting of the total collection and the total distribution of zakat, infaq and sadaqah of Baitul Mal Banda Aceh for the period 2018-2020.Findings – The results show that Baitul Mal Banda Aceh operated inefficient. Inefficiency occurred throughout 2018, 2019, 2020 with overall efficiency scores of 64.1%, 60.1% and 57.5%. Scale efficiency scores of 74.5%, 72.8% and 71.7%. Technical efficiency scores of 86%, 82.5% and 80.1%. Inefficiency comes from all variables, both output and input.Research limitations/implications – The study invokes the attention of government and policymakers to build up the efficiency of Baitul Mal, which in turn, leads to increased public participation to paying zakat in official Zakat Institutions. For Baitul Mal management, it is necessary to increase its efficiency. Because it is known that there are still many factors that can be optimized.Originality/value – This adds to the scarce literature on measuring efficiency of zakat management in Baitul Mal using the DEA approach. This study contributes to the literature on the issue of zakat management, variations of variables and measurement approaches by reconfirming (or otherwise) findings of previous studies.Keywords Efficiency, Zakat, Management, Baitul Mal, Banda Aceh, Data Envelopment Analysis

MEASURING THE PROVINCIAL SHARIA HAPPINESS INDEX Jebel Firdaus; Achmad Firdaus; Mahbubi Ali
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 1 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Purpose – This study aims to measure Sharia happiness index of 33 provinces in Indonesia from 2014 to 2017Design/methodology/approach – This research is descriptive with a quantitative approach, a modification of happiness index in 33 provinces in Indonesia conducted by BPS (Badan Pusat Statistik) published in 2014 and 2017 HLMS (Happiness Level Measurement Survey) by adding aspects that are in accordance with Sharia.Findings – Average happiness index for Indonesia based on BPS HLMS in 2014 was 68.79, increasing to 71.47 in 2017. The highest happiness index was province of North Maluku (73.12), and the lowest was province of Papua (64.25). Meanwhile, the average Sharia happiness index in Indonesia is 70.53. The highest average score was of Yogyakarta (74.11), and the lowest score was province of Papua (59.47).Research limitation/implication – The Government and Policy Stakeholders should pay attention and support to the factors that affect the level of religious satisfaction, which are proven to have a positive impact on the welfare and happiness of the community, where the majority of the Indonesian population is Muslim.Originality/value – Studies on sharia happiness at the provincial level are rare. Shariah happiness journals tend to discuss happiness at the conceptual level, very few describe Shariah happiness at the application level. This research enriches Islamic discourse in the context of macroeconomics which can be used as a reference for further research and studies.Keywords: Sharia, Happiness, Index, and quantitative

KONSEP BISNIS TANPA HUTANG DARI PEMIKIRAN TAQIYUDDIN ALNABHANI: THEMATIC ANALYSIS APPROACH Rendra Fahrurrozie; Zulkarnain M. Ali; Bayu Taufik Possumah
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 2 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Purpose– The motivation of the purpose of writing this research is to get the concept of a debt-free business from the thoughts of Taqiyuddīn al-Nabhāni by exploring his book Nizhām al-Iqtishādy fī al-Islām and al-Syakhsiyyah al-Islāmiyyah Juz 2.Design/methodology/approach– The descriptive qualitative method is the methodology of this research with a thematic analysis approach and using atlas.ti software to help researchers categorize and provide themes and relationshipsbetween categories of the text being studied.Findings–. The results found in Taqiyuddīn Al-Nabhāni's thought research, there is a concept of the individual, public, and state ownership that becomes property without debt, which is divided into 3 categories namely work, giving, and optimization. From these assets, in Taqiyuddīn al-Nabhāni's thinking, they are developed through agriculture, trade, and industry, and are distributed according to sharia limits, namely obligatory distributions such as trade zakat or paying workers' wages, sunnah (recommended) distributions such as alms/infaq, or mubah (permissible) is to choose the main thing in advancing the business and avoiding the prohibited (haram) such as usury, maysir (gambling) or ihtikar (hoarding the basic goods needed).Research limitations/Implications– The limitation of this research is on loan debt (qardh) used by business people in developing their business and is limited by examining the thoughts of Taqiyuddīn Al-Nabhāni in his book Nizhām al-Iqtishādy fī al-Islām and al-Syakhsiyyah al-Islāmiyyah Juz 2. Originality/value– In including the literature of classical Islamic thought books from Taqiyuddīn Al-Nabhāni, this research contributes to providing solutions other than the debt that can be used by micro business entrepreneurs, or novice businessmen who will develop their wealth through business.Keywords- Islamic Economic Thought, Islamic Business, Zero-Debt, Taqiyuddīn Al-Nabhān

ANALYSIS OF THE ROLE OF STAKEHOLDER IN THE DEVELOPMENT OF SUSTAINABLE FOREST WAQF (STUDY CASE ON BOGOR WAQF FOREST FOUNDATION) Ahmad Zaeni; Bayu Taufik Possumah; Indra
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 2 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Purpose– This study analyzes the role of stakeholders concerning waqf forests. This study aims to determine the stakeholders who influence the forest waqf development program and to measure each stakeholder's influence and interest level in the forest waqf development program.Design/methodology/approach– This research uses a case study approach on Bogor Waqf Forest Foundation, with qualitative research methods. The research collected data through field observations and in-depth interviews with the key informants (Key Persons).Findings–. The results showed that there were 16 stakeholders classified into five groups: the central government, local government, private sector, community, and academy. Based on the finding, the influence and interest analysis show themapping of stakeholder roles into four quadrants: subject, key player, context setter, and crowd.Research limitations/Implications– This study interprets the results of a quantitative analysis of the role of stakeholders in Bogor Waqf Forest. Therefore the results can be considered while running decisions making process especially for policymakers. This study complements research related to forest waqf stakeholders, which is still limited and can be the beginning of other related studies, for example, by using different research methods or carried out in other places that are also developing forest waqf.Originality/value– This study adds to the library of similar research that analyzes stakeholders, which has never been carried out with waqf forests as a case study.Keywords- Stakeholder, waqf forest, waqf development

PEMETAAN ORGANISASI PENGELOLA ZAKAT (OPZ) DALAM PENYALURAN ZAKAT TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGS) DI INDONESIA Narendra Naratoma; Muhammad Hasbi Zaenal; Hendri Tanjung
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 2 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Latar Belakang – Tulisan ini ingin melaporkan hasil dari pemetaan posisi para OPZ dalam menyalurkan zakatnya di lapangan berbanding dengan tujuan-tujuan yang terdapat pada Sustainable Development Goals (SDGs). SDG dikembangkan dengan salah satu tujuannya untuk mensejahterakan hidup manusia. Dalam mencapai tujuan agenda pembangunan nasional, menurut para ahli, zakat memiliki potensi terhadap ini. Melihat penyaluran zakat yang dilakukan oleh para Organisasi Pengelola Zakat (OPZ), terdapat perbedaan atau gap fokus penyalurannya.Metode Penelitian – Studi dilakukan berdasarkan laporan yang dipublikasikan oleh BAZNAS di tahun 2020 menggunakan metode kuantitatif dengan pendekatan Analisa Klaster dan Multi-Dimensional Scaling (MDS).Temuan – Hasilnya adalah, dari keempat prioritas yang dirumuskan oleh Puskas BAZNAS hampir seluruh data distribusi zakat berfokus pada prioritas pertama dan kedua, tidak satu pun pendistribusian ke prioritas ketiga dan keempat. Dari prioritas pertama dan kedua, fokus terbesar adalah prioritas pertama. Terdapat satu bidang penyaluran zakat yang tidak berkontribusi pada SDGs, yaitu bidang dakwah. Sejumlah 59 OPZ terkumpul di satu klaster dalam penyaluran zakatnya pada prioritas yang sama, membuktikan kemiripan dalam fokus bidang penyalurannya. Saran yang dapat diberikan, pendidikan perlu dilakukan terhadap para OPZ mengenai program SDGs. Sehingga segala penyalurannya dapat dikombinasikan terhadap tujuan SDGs agar terdapat keselarasan dalam pembangunan nasional, serta laporan penyaluran OPZ perlu dibuat lebih detail agar dapat terlihat kontribusi secara langsung pada SDGs.Kata Kunci – Zakat, Sustainable Development Goals (SDGs), Organisasi Pengelola Zakat (OPZ), BAZNAS, Puskas BAZNAS, Multi-Dimensional Scaling (MDS) dan Analisa Klaster

SUKUK AS AN ALTERNATIVE FINANCING FOR REGIONAL BUDGET (APBD) TOWARD THE DEVELOPMENT OF REGIONAL DRINKING WATER INFRASTRUCTURE Nurul Azizah; Hendri Tanjung; Mukhamad Yasid
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 1 No. 2 (2022): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Purpose–The aim of the study is trying to explorethe potential alternatives financing scheme for infrastructure development on the supply system of drinking water (SPAM –Sistem Penyediaan Air Minum) in Perumda Tirta Pakuan Kota Bogor through the issuance Sukuk. Design/methodology/approach–To achieve this objective, the current study used the following methodology Analytical Network Process (ANP), conducted using an in-depth interview with nine interviewees who considered knows the problems in investment financing for development of infrastructure in drinking water sector. They are from the government, academics, private sector, finance and business players. Findings–. The results show that most respondents in the alternative financing cluster choose Project-Based Sukuk (PBS) as a priority at 27.17%, followed by Corporate Sukuk at 25.66%; Hybrid Sukuk is 16.96%; and Municipal Sukuk is 15.96%. Research limitations/Implications–This study has a research limitations is alternative financing that focuses on the type of sukuk that can be used as an alternative to regional budget (APBD)financing for development of regional drinking water infrastructure.The government is looking for appropriate financing alternatives for the development of drinking water infrastructure for continuously the availability of water. Originality/value–This adds to the scarce literature of alternative financing for regional budget (APBD) toward the development of drinking water infrastructure. The study contributes the literature on the problem of limited corporate funds to develop the infrastructure of drinking water and this research provides alternative financing through Sukuk. Keywords-Sukuk, ShariaFinancial Instruments, Analytical Network Process (ANP)

Analisis Faktor Penyebab Rendahnya Penerimaan Zakat Perusahaan di Indonesia Prasasti Nuraeni Sasti; Zulkarnain Muhammad Ali; Indra
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 2 No. 1 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Background – Indonesia has a very high potential for corporate zakat, in fact the potential for corporate zakat is the highest potential among other sources of zakat. Until 2020, the company's zakat potential will reach 144.5 trillion based on data obtained from the Baznas Strategic Studies Center (Puskas Baznas), but ironically, the company's zakat receipts are actually very small and not directly proportional to its huge potential. Therefore, it is necessary to carry out an in-depth analysis to find out what factors influence why corporate zakat receipts in Indonesia are still so low.. Objective - This research aims to analyze what factors influence the company's low zakat receipts both from an internal and external perspective of the company as well as to find criteria and recommendations for the best solutions that have the strongest influence that can be used to overcome these problems. Research Method - The analytical method in this study uses the Analytic Network Process (ANP) with the help of super decisions software as a decision making tool. The data sources in this research come from primary data and secondary data. Primary data was obtained from interviews with respondents consisting of zakat practitioners, regulators and academics. Meanwhile, secondary data was obtained from the results of a review of relevant previous research literature. Findings - The first results of this research resulted in the finding that the internal factors that cause the company's low zakat receipts in Indonesia are mainly the company's low knowledge and understanding of the existence of zakat obligations, while in terms of external factors the main problem that is most influential is the government's still low support for zakat management system in Indonesia. The second finding resulted in a priority solution to overcome the problem of low company zakat receipts in terms of the most important internal problem, namely by providing tax incentives for companies that have paid their zakat obligations. Meanwhile, the priority for solving external problems is increasing government support and strengthening the system. Keywords: Corporate Zakat, Problem, Solutions

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Siska Agustina

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Contact Name Siska Agustina

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Journal Mail Official pjiefas@tazkia.ac.id

Editorial Address Postgraduate Program, Tazkia University College of Islamic Economics, Jl. Ir. H. Djuanda No. 78, Sentul City, Bogor 16810

Location Kota bogor, Jawa barat INDONESIA

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Contact Name
Siska Agustina

Contact Email
siskaagustina@tazkia.ac.id

Phone
+6288214762292

Journal Mail Official
pjiefas@tazkia.ac.id

Editorial Address
Postgraduate Program, Tazkia University College of Islamic Economics, Jl. Ir. H. Djuanda No. 78, Sentul City, Bogor 16810

Location
Kota bogor,

Jawa barat

INDONESIA