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Siska Agustina
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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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Pengendalian Risiko Pembiayaan pada Lembaga Keuangan Mikro Syariah menggunakan Enterprise Risk Management (ERM): Studi Kasus di Indonesia Cut dina atika; Achmad Firdaus; 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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Abstract

The purpose of research is to analyze the risks of Islamic Micro Finance. Islamic finance calculate potential losses, financial risk assessment and risk mitigation. By using Creditrisk+ with software Minitab 16 and Microsoft Excel. Data used in this research is financial statements of Islamic Cooperatives in Indonesia in 2015-2017. The sharia financing risk was analized with ERM framework and creditrisk+ method. The result showed that the highest risk of sharia financing is customer’s default due to their bad character or moral hazard. The possible risk mitigation actions are resceduling, restructuring and withdrawing customers' collateral.
Pengaruh Literasi Pasar Modal Syariah, Risiko Investasi Syariah dan Motivasi Investasi Terhadap Minat Generasi Milenial dalam Berinvestasi di Pasar Modal Syariah Dedi Hutariyani; Nur Hendrasto; Andre Herlambang
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

Based on the formulation of the problem that has been presented, the objectives of conducting this research are: (1) To analyze the influence of the Islamic Capital Market Literacy variable on investment intentions, (2) to analyze the influence of the Islamic Investment Risk variable on investment intentions and (3) to analyze the influence Investment Motivation variable on investment interest. This study is quantitative research, the model analysis technique used in this study is Structural Equation Modeling (SEM). SEM allows simultaneous modeling between the independent and dependent variables being constructed. Structural equation modeling or Structural Equation Modeling (SEM) with data analysis tools through Partial Least Square (PLS). The population of this study consist of the millennial generation who live in Jabodetabek. Sampling was carried out using the minimum criteria from SEM-PLS, ranging from 35-100. Data was obtained using a questionnaire and processed using the SmartPLS 4.0 application. Islamic capital market literacy (0.28), investment motivation (0.39), and investment risk (0.37) have a significant positive effect on investment interest as can be seen in the original sample values and p- values. The significance level of each variable is indicated by the T statistics value with details; Islamic capital market literacy (3.15), investment motivation (5.76), and investment risk (4.58).
Pengaruh Human Capital dan Technological Capital terhadap Kinerja Lembaga Amil Zakat Agil Darmawan; Dedy Rachmad; Rininta Nurrachmi
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 influence of human capital and technological capital on the performance of Zakat Institutions (LAZ) in Indonesia using the Intellectual capital theory. The method used in this research is Partial Least Square-Structural Equational Modeling (PLS-SEM) and processed using SmartPLS 3.2.9. A total of 129 amils and 105 LAZs were contributed as research respondents. Data were obtained primarily by distributing questionnaires via google form with a likert scale of 1-5. From the research results, it was found that the two independent variables, both human capital and technological capital, have a significant and positive influence on the performance of zakat institutions. With a determination coefficient value of 51.1%, so that in further research, other variables need to be involved.
Analisa Efisiensi Bank Syariah Indonesia (BSI) Sebelum dan Sesudah Merger Ahmad Rizal; Rifki Ismal; 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 aim of this reserach is measuring the level of efficiency, identifying the level of efficiency and comparing the level of efficiency before and after the merger as well as formulating steps and strategies to increase the efficiency of PT Bank Syariah Indonesia Tbk. The research uses Data Envelopment Analysis (DEA) and T-Test methods, the analysis period is 2015 to February 2021 (Before the Merger) and March 2021 to December 2022 (After the Merger) and the sample in this research is a large-scale Sharia Commercial Bank nationally registered with the Financial Services Authority (OJK). The research results show that based on the VRS assumption, Bank Syariah Indonesia (BSI) obtained the highest average efficiency score with a value of 0.897 compared to Sharia Commercial Banks (BUS) in Indonesia. Meanwhile, BSI's efficiency level experienced a stable efficiency level reaching optimum efficiency from the period 2015 to 2022. Meanwhile, based on CRS assumptions, BSI's efficiency level tended to move steadily from 2015-2020, then experienced an increase from 2021-2022. And the results of the T test show that the significance value is 0.067 or greater than 0.05. This means that it can be concluded that there is no real (significant) difference between the level of efficiency of PT Bank Syariah Indonesia, Tbk before and after the merger. The Potential Improvement at PT Bank Syariah Indonesia, Tbk after the merger is to increase the amount of financing provided by 52%, while operational income is increased by 48%.
Analysis of the Influence of Knowledge About Intellectual Property Rights Waqf, Religion, and Mandate on Nadzir on Interests in Intellectual Property Rights Waqf in East Jakarta City Muhammad Faiz Haikal; Nurizal Ismail
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 objective of this study is to analyse a public understanding of intellectual property rights waqf, religiosity, and trust in Nadzir on the intention in intellectual property rights waqf. To get the finding, the quantitative analysis is performed using SEM-PLS and quantitative analysis with 100 respondents in East Jakarta. Waqf is a good investment for all human life. Intellectual property rights waqf is a component of movable object waqf, along with cash waqf. The conclusion for this research is knowledge and trust to nadzhir have a significant positive influence on interest in IPR waqf with and religiosity does not have positive influence because the P – Value is above of significancy 10% (0.10). This research contributes to understanding dynamics of IPR waqf and provides insight for stakeholder involved in waqf management and development that improve the the literacy of public and skill of nadzhir regarding IPR waqf.
Pengaruh Literasi Keuangan Syariah dan Persepsi Risiko Terhadap Minat Investasi Emas Generasi Milenial Muslim di Jabodetabek Muhammad Faraghy Hasan; Dedy Rachmad
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 1 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

The Effect of Sharia Financial Literacy and Perception of Risk on Muslim Millennials' Gold Investment Interest In Jabodetabek using the theory planned behavior approach). The data used in this study consisted of primary and secondary data collected through a quantitative approach to answer the problem under study. primary data obtained directly from sources using a questionnaire and using SEM-PLS analysis. Sharia Financial Literacy, Attitudes, Subjective Norms and Risk Perceptions have a positive and significant influence on gold investment interest while Perceived Behavioral Control has no influence on gold investment interest. The limitations of this study are the limited number of millennial respondents who became the research sample, namely only respondents who live in Jabodetabek and the interest in gold investment used in this study is still general. This research adds to the literature in gold investment interest which is still rarely discussed, this research uses a planed behavioral theory approach and adds to the variables of Islamic financial literacy and risk perception in gold investment interest, this research can also contribute to the literature on why the Jabodatabek Muslim community has an interest in investing in gold.
Developing Sharia Governance Index for Waqf Nazir Muhammad Iqbal; Irfan Syauqi Beik; Indra
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 1 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

One of the primary challenges facing the waqf today is the inadequate quality of nazir waqf management, characterized by a lack of accountability, transparency, and professionalism. Thus, good governance is crucial for the revival of waqf institutions, and the distinctive characteristics of the waqf institution, which originated in Islamic Sharia, clearly require governance that adheres to Sharia principles. Therefore, there is a need for a tool to evaluate and measure the implementation of Sharia governance in waqf nazir. However, there is a lack of such a tool . To fulfill that need, this study proposes the development of a Sharia Governance Index for Waqf Nazir (SGIWN). The index is developed in two steps: designing the index model and weighing the index components. The index model is developed using qualitative methods based on Islamic principles of good governance, which are verified with the help of experts in the field of waqf. Then, the AHP method is used to quantitatively determine the importance and weight of each element within the index. This study successfully develops the final composition of the index, which consists of 5 dimensions, 16 variables, and 46 indicators. This study also successfully calculates the weight of each indicator to complete the index.
Potensi dan Prospek Wisata Medis Halal Studi Kasus Wilayah Jakarta Aries Pratama; Bayu Taufiq Posumah; Saiful Anwar
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 1 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar potensi bisnis dan strategi pengembangan sektor pariwisata medis syariah di Indonesia. Dan juga untuk mengetahui perbandingan destinasi wisata medis di kawasan Asia Tenggara dan faktor penyebab wisatawan muslim Indonesia ke luar negeri untuk berwisata medis. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda, dan SWOT. Data primer bersumber dari kuesioner di wilayah Jakarta, sedangkan data sekunder diperoleh dari literatur melalui buku, jurnal, tesis, data institusional, dan publikasi lain yang terkait. Pengolahan data kuantitatif dilakukan dengan MS Excel dan SPSS. Adanya pengaruh secara simultan dari 3 variabel independen; lokasi wisata kesehatan (X1), pelayanan (X2), dan biaya (X3). Dan sebagai variabel tetapnya adalah kepuasan pasien melalui kelengkapan fasilitas sarana dan prasarana yang disediakan (Y). Lokasi tidak terlalu berpengaruh terhadap sarana dan prasarana, artinya Indonesia memiliki peluang yang besar di banding lokasi wisata medis halal di negara lain, karena Indonesia memiliki banyak lokasi yang kompeten. Dari analisis SWOT, perbandingan negara tujuan wisata medis di kawasan Asia Tenggara, Indonesia memiliki potensi besar untuk memasuki persaingan wisata medis, khususnya Wisata Medis Syariah, di mana saat ini hanya Malaysia yang benar-benar menerapkan wisata medis ramah Muslim. Dari penelitian ini didapatkan adanya pengaruh antara lokasi wisata medis, biaya dan juga pelayanan yang ramah muslim terhadap variabel kepuasan pasien (sarana dan prasarana), dan dari penelitian ini didapatkan jika lokasinya tidak strategis dan sulit dijangkau kemudian dari sisi pelayanan kurang baik, dan tidak ada koordinasi dan kerjasama antara stakeholder dan biaya yang tinggi, sarana dan prasarana yang ramah muslim sulit didapatkan, maka Indonesia akan sulit untuk bersaing dengan negara lain. Dimana negara lain sudah sangat serius mengelola wisata medis ini untuk menarik wisatawan asing datang ke negaranya. Dan selama variabel-variabel diatas masih belum di perbaiki, akan sulit meredam wisatawan medis halal Indonesia untuk pergi ke luar negeri. Dapat disimpulkan bahwa lokasi tidak terlalu signifikan berpengaruh terhadap kepuasan wisatawan medis, artinya Indonesia mempunyai peluang yang besar, karena Indonesia mempunya bayak lokasi yang sangat kompeten. Biaya mempunyai pengaruh yang sangat besar terhadap kepuasan wisatawan, semakin puas wisatawan dengan lengkapnya fasilitas wisata medis tersebut, semakin besar biaya yang dikeluarkan. Pelayanan mempunyai pengaruh yang besar pula terhadap Kepuasan wisatawan medis, tetapi tidak sebesar variabel biaya pengaruhnya.
Optimizing The Management of Zakat on Income: Case Study of BAZNAS Bogor Regency Sa'dul Hayyi; Muhammad Fahri Farid; Muhammad Hasbi Zainal
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 1 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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In Bogor Regency, zakat on income presents a significant opportunity for BAZNAS to enhance zakat optimization, with a potential of Rp. 75 billion within one year from ASN Bogor Regency alone. However, in 2021, only 18.7% of this potential was collected, involving just 5,700 out of 19,000 civil servants. This thesis aims to address three key objectives: 1) Examine zakat management at the National Amil Zakat Agency in Bogor Regency, 2) Analyze the outcomes of ASN income zakat at the same agency, and 3) Identify supporting and inhibiting factors in the management of ASN income zakat in Bogor Regency. The research, utilizing normative and socio-religious approaches, involved fieldwork with data collected through library research, observation, interviews, and documentation. Findings revealed suboptimal zakat management at the agency, with a lack of awareness among civil servants regarding professional zakat systems. The study also highlighted supporting factors like the potential of professional zakat, government support, and zakat as a Muslim obligation, alongside inhibiting factors such as insufficient quantity and quality of zakat managers, suboptimal government involvement, and low civil servant awareness
Analisis Awareness dan Willingness Generasi Milennial Terhadap Perilaku Membayar Zakat Penghasilan Eki Muhammad Mulki Farhan; Zulkarnain Muhammad Ali; Rahmat Mulyana
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 1 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

There is a huge potential zakat income in Indonesia. Millennial is one of the biggest income contributors. However, the zakat income collection is low. Therefore, it is important to analyze deeply the behavior of paying zakat income, especially in the millennial segment, on how to maximize the collectability of zakat income. The purpose of this study is to analyze the awareness and willingness of millennials towards the behavior of zakat income paying. The method of this research is quantitative method. The survey has been carried out by spreading online questionnaires for the millennials who are located in Jabodetabek city. The data collected was then analyzed using Structural Equation Modelling (SEM), Smart PLS ver. 3.29. In this study, we found that awareness influences the forming of willingness significantly, whereas willingness influences the behavior of paying zakat income among millennials. We also found that willingness plays role as a mediator between awareness and paying zakat income behavior. That means that we should pay more attention to the willingness, and how to turn the awareness into willingness before paying zakat income behavior. On the other hand, it was found that promotion also give a significant influence on willingness.

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