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Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies
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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The Islamic Worldview And Customary Law On Patterns Of Inheritance Division : Comparative Study Between Betawi and Minangkabau Communities Shidiq Al-hakim; Unang Fauzi; Hendri Tanjung
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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Abstract

Background - This research investigates two crucial aspects of Indonesian culture, namely the inheritance division traditions in the Betawi and Minangkabau tribes, and how these traditions interact with the Islamic worldview. Research Methods - The research uses a qualitative approach, descriptive methods, and legal, sociological, and philosophical analyses to understand how the inheritance division traditions in these societies reflect the influence of the Islamic Worldview. Findings - The results show that both tribes retain elements of their distinctive culture in the division of inheritance, although the influence of Islam is visible in a number of aspects. Although there are differences with Islamic teachings in some respects, the principles of equality and justice remain an integral part of this tradition. Given the complexity of interpreting and implementing religious values in diverse cultural contexts, this research provides a deep insight into the interaction between Islam, adat and inheritance division in Indonesia. The findings of this study provide a basis for further comparisons with other cultural and religious contexts as well as practical implications for strengthening the principles of justice in inheritance systems in these societies.
Analisis Strategi Koperasi Pondok Pesantren Dengan Pendekatan Business Model Canvas dan Analisis SWOT (Studi Kasus KSPS BMT UGT Sidogiri Indonesia) Royhan Syaputra; Achmad Firdaus
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 2 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

This study aims to determine the strategies and alternative strategies of KSPS BMT UGT Sidogiri using the BMC approach and SWOT Analysis. This research uses a qualitative descriptive approach with a Business Model Canvas approach and SWOT analysis at KSPS BMT UGT Sidogiri, Indonesia. The results of the study show that based on the SWOT Business Model Canvas analysis of KSPS BMT UGT Sidogiri Indonesia, KSPS BMT UGT Sidogiri had to add some segments, namely the customer/member segment, which increased to three, and the addition of new branches. Second, the value proposition adds to the ease of online access. Third, the channel segment adds to information technology. Fourth, maintaining relationships with members is very good through a direct approach, product value, and rewards. Fifth, the revenue stream segment adds new business units. Sixth, the main resources owned are very good, but it is necessary to improve human resource welfare and utilize alumni networks. Seventh, key activities need to include innovation and product development. Eighth, the main partnership needs to be supplemented by obtaining new partners, and the expansion of the cooperative business will further develop. Ninth, with the development of cooperatives, for business expansion, it is necessary to add costs for adding new branches and HR welfare costs. Thus, KSPS BMT UGT Sidogiri Indonesia must dare to expand new branches on the strength of the cooperative business model canvas and its opportunities (rapid growth). All strategies produced in this study are related to one another, so cooperation from all parties in the KSPS BMT UGT Sidogiri Indonesia is needed so that the nine business model canvasses can be run properly. If applied, the cooperative will be better.
The Dimensions of Work Values in Islamic Social Financial Institutions Desired by Generation Y and Generation Z Digital Talents Andi Hakim Kusuma; Ahmad Mukhlis Yusuf; Nur Hendrasto
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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Abstract

Maintaining sustainability and existence of Islamic social financial Institution in digital era requires technology adoption and digital talent readiness. But considering scarcity of digital talent in Indonesia, Islamic social financial institution needs to attract digital talent, especially generation Y and generation Z, by understanding desired dimensions of work values to join Islamic social financial institution. Based on previous studies, quantitative method is used to determine dimensions of work values desired by generation Y and generation Z to join Islamic social financial institution. This research find that income, career, and role model become the most desired dimensions of work values by generation Y and generation Z digital talents to join Islamic social financial institution.
Indeks Inklusi Keuangan Syariah di Indonesia dan Korelasinya terhadap Kualitas Hidup Perempuan Hidayatul Azqia; M. Mahbubi Ali; Saniatun Nurhasanah
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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Abstract

The purpose of this research: This thesis discusses and provides an overview of the Islamic financial inclusion index in Indonesia and its correlation with women's quality of life. Method: This study uses a descriptive quantitative approach with the method of calculating the Index of Sharia Financial Inclusion (ISFI) developed by Sarma, (2012) and Pearson's correlation coefficient developed by Gupta et al., (2014). The data from this study uses secondary data obtained from the publications of the Financial Services Authority, the Central Statistics Agency and the Ministry of Child Protection and Women's Empowerment of the Republic of Indonesia. The study covers 33 provinces for the 2015-2020. Findings: The results of this study found that the level of Islamic financial inclusion in Indonesia based on the 2015-2020 period was still relatively low at 0.105. Based on the observations, the provinces of DKI Jakarta and Nanggroe Aceh Darussalam, they are the most superior provinces in measuring the Islamic financial inclusion index in this study, with the acquisition value of each province respectively 0.531 and 0.435 or in other words, only these 2 provinces are included in the list. the remaining medium category is provinces with a low financial inclusion category. On the other hand, East Nusa Tenggara province occupies the lowest position in the Islamic financial inclusion index level with an index score of only 0.002. This study also found that the Islamic financial inclusion index (ISFI) has a positive relationship to women's quality of life (IPG) with an r-Pearson value of 0.261, the ISFI coefficient value of 7.811 and a significance of 0.0002 (smaller than alpha 0.05). These results indicate that changes in the level of Islamic financial inclusion will result in changes in women's quality of life (IPG) in the same direction or if the ISFI index increases by one unit it will increase the GPA index by 7.811.
The Role of Financial Performance in Moderating Capital Structure and Macroeconomic Uncertainty on Stock Returns: Study on the Trade and Services Sector of the Indonesia Sharia Stock Index Nurul Fitri; Sigid Eko Pramono
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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Abstract

This study aims to investigate the relationship between capital structure and macroeconomic uncertainty on stock returns moderated by financial performance in trade and service sector issuers in the context of the Islamic capital market. The Structural Equation Modeling (SEM) method was applied using IBM AMOS Version 22 software. A total of 27 issuers in the trade and services sector listed on the Indonesian Sharia Stock Index (ISSI) became the research sample, which was observed in the time span from 2017 to 2022. The results showed that capital structure has no significant effect on stock returns, while macroeconomic uncertainty has a significant effect on stock returns. In addition, financial performance has a positive effect on stock returns. However, financial performance does not moderate the effect of capital structure on stock returns, while moderating the effect of macroeconomic uncertainty on stock returns. These findings provide new insights in the understanding of the factors that affect stock returns with practical implications for investors and company management.
Analisis Pengaruh Intellectual Capital (IC) Terhadap Kinerja Lembaga Zakat Ahmad Daelami; Rininta Nurrachmi; Zulkarnain Muhammad Ali
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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Abstract

The realization of zakat collection in Indonesia is still low compared to the potential collection. This is an irony because Indonesia is a country with a majority Muslim population. The causes are the low public trust in Zakat Management Organization (OPZ) and the internal and external problems faced by the institution. This study aims to analyze the effect of intellectual capital on the performance of zakat institutions. Data analysis methods in this study using Structural Equation Modeling (SEM). The results of this study show that there are 3 IC variables that affect the performance of zakat institutions, namely the first relational capital where the organization must improve services to encourage muzakki satisfaction and loyalty and expand the network of partners who support the organization's operations. Second, Social Capital where the organization needs to have organizational values and organizational culture that are internalized to all amil zakat in the organization to encourage better organizational performance. Third, Spiritual Capital as an Islamic-based NPO, zakat institutions must encourage each amil in the institution to have a good level of religiosity and apply ethical values according to Islamic law. The 3 IC variables consisting of HC, STC and TC have no effect on the performance of zakat institutions.
Determinants of Shares Prices of Plantation Companies Listed In Indonesia Sharia Stock Index (Issi) Before, During And After The Covid-19 Pandemic Fransisca Maulida Chasanah; Sutan Emir Hidayat; Indra Indra
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 2 No. 2 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

The purpose of this study is to analyze the effect of the variables to be discussed, namely Islamic banking financing, inflation, exchange rates, and world palm oil commodity prices on the stock prices of plantation companies listed on the Indonesia Sharia Stock Index (ISSI) before, when, and after the COVID-19 pandemic. This research uses a quantitative approach, using an explanatory research design to test the hypothesis of the relationship between variables. The data that has been collected is then processed and analyzed quantitatively using the SPSS program. To test the hypothesis that has been formulated in this research, multiple linear regression method are used on time series data using the SPSS program. Based on the results of the t test research, it shows that partially Islamic banking financing, inflation, exchange rates, and world palm oil commodity prices have a significant effect on the share prices of plantation companies listed on the Indonesia Sharia Stock Index (ISSI). The results of the F test research show that simultaneously Islamic banking financing, inflation, exchange rates, and world palm oil commodity prices have a significant effect on the share prices of plantation companies listed on the Indonesia Sharia Stock Index (ISSI). The coefficient of determination (R2) of this research is 0.842, where these results indicate that variations in the share prices of plantation companies listed on the Indonesia Sharia Stock Index (ISSI) can be explained by Islamic banking financing, inflation, exchange rates, and world palm oil commodity prices, namely with a value of 0.842 or 84.2%. Meanwhile, the remaining 15.8% is explained by other variables outside the research variables. This research focuses on analyzing the variables of sharia banking financing, inflation, exchange rates, and world palm oil commodity prices, and their influence on the share prices of plantations listed on the Indonesia Sharia Stock Index (ISSI). Another limitation of this research is in terms of time, because this research will use a time period from January 2015 to June 2023, where this time period is expected to describe the state of the variables studied before, during and after the COVID- 19 pandemic. It is hoped that this research can help the government evaluate the policies implemented, and not ignore the negative impacts resulting from each policy made. Of course, it's nothing other than just for better conditions in the future. Apart from that, it is hoped that this research will provide benefits for companies, especially in the plantation sector, so that they can attract investors.
Faktor Penentu Perencanaan Keuangan Keluarga Islami Yuliansyah; Achmad Firdaus; Saiful Anwar
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 2 No. 2 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

This study aims to analyze the determinants of Islamic family financial planning. In this case, psychological factors, sociological factors, financial factors and religiosity factors influence the decision to have financial planning. This study uses descriptive quantitative methods with a causal research design. Methods of data analysis in research using Component or Variance Based Structural Equation Modeling which in data processing using the Partial Least Square (Smart-PLS) program. Respondents in this study were 252 people who were over 35-45 years old, Muslim, who were in the Jakarta and Tangerang areas. The results of the study found that psychological factors did not influence respondents to carry out financial planning. In this study, it was also found that religiosity factors had a negative and significant effect on respondents in financial planning. Social and financial factors influence respondents in financial planning positively and significantly.
Optimalisasi Program Ta’awun dalam Pemberdayaan Ekonomi Umat Berbasis Masjid: Feri Susanto Susanto; Dedy Rachmad; Ahmad Mukhlis Yusuf
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 2 No. 2 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

The mosque is a special place of worship for Muslims that holds a central and strategic role in religious activities throughout time. Worship varies in forms, such as qauli worship, which is performed with words like reciting the Quran, tasbih, tahmid, and takbir. There are also ritual forms of worship that involve the body, such as prayer, hajj, and umrah. Another form of worship is maaliyyah, which involves donating wealth and possessions to attain the pleasure of Allah Subhanahu Wata’ala (Muhammad Fuad Nassar, 2021). This research aims to assist mosques in enhancing the active participation of congregants in mosque economic empowerment programs using the concept of ta’awun to achieve better outcomes. The goal is to increase the prosperity of more mosques. This research employs a qualitative method. The findings indicate that mosque-based economic empowerment of the ummah using the concept of ta’awun is highly effective.
Pengaruh Modal Sosial Pimpinan Terhadap Kualitas Laporan Keuangan dan Kinerja OPZ di Indonesia Ria Riwandari; Sigid Eko Pramono
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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Abstract

Latar Belakang – Penelitian ini menjawab saran penelitian Villiers, C., & Botes (2022) agar adanya penelitian yang menguji modal sosial terhadap kualitas laporan keuangan yang masih jarang dilakukan. Terlebih penelitian ini mencoba menggunakan objek organisasi pengelola zakat (OPZ) yang belum pernah dilakukan sebelumnya pada sampel OPZ khusus di negara Indonesia. Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh peran modal sosial pimpinan terhadap kualitas laporan keuangan dan kinerja OPZ di Indonesia. Metode Penelitian - Metode analisis data dalam penelitian ini menggunakan regresi logistik biner untuk mengetahui pengaruh modal sosial terhadap kualitas laporan keuangan OPZ di Indonesia, dan menggunakan regresi linear berganda untuk mengetahui pengaruh modal sosial terhadap kinerja OPZ di Indonesia. Sampel penelitian yang digunakan dalam penelitian ini adalah 50 OPZ yang melaporkan laporan keuangannya ke BAZNAS RI periode 2020-2021. Data yang digunakan dalam penelitian ini adalah data sekunder salinan informasi yang bersumber dari PPID BAZNAS, website OPZ, dan sosial media yang dimiliki pimpinan OPZ. Temuan - Hasil pertama dalam penelitian ini adalah modal sosial pimpinan memiliki pengaruh positif signifikan terhadap kualitas laporan keuangan OPZ di Indonesia. Hasil kedua menyatakan bahwa modal sosial pimpinan memiliki pengaruh positif signifikan terhadap kinerja OPZ di Indonesia. Sehingga implikasi dari penelitian ini adalah anjuran kepada OPZ untuk menunjuk pimpinan dengan profil modal sosial yang tinggi. Kata kunci : Modal Sosial Pimpinan, Kualitas Laporan Keuangan OPZ, Kinerja OPZ

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