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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
Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies
ISSN : 31637221     EISSN : -     DOI : https://doi.org/10.30993/irtiqo
Core Subject :
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.
Arjuna Subject : -
Articles 59 Documents
Government Expenditure Efficiency Towards Islamic Human Development Index (IHDI): Data Envelopment Analysis Application Fahmi Alhadi; Achmad Firdaus; Zulkarnain Muhammad Ali
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

This study examines the efficiency of local government spending in 34 provinces in Indonesia against the indicators of the Islamic Human xDevelopment Index (IHDI) in 2018-2020. Data Envelopment Analysis is used in this study as a method of measuring the efficiency of each province. This study uses local government spending based on function as an input variable and IHDI indicators which are built based on maqashid sharia in the form of crime rate, national zakat index, life expectancy, the average length of schooling, birth rate, gini ratio, and expenditure per population capita as output variable. The results of this study indicate that the efficiency level of local government spending on the hifdz an-nafs aspect has the highest average efficiency score among other aspects, namely 96-97%. Furthermore, Gorontalo could have gotten a better efficiency score on the hifdz al-’aql indicator.
Analisis Faktor-Faktor yang Mempengaruhi Karyawan dalam Mengambil Pembiayaan di Koperasi Syariah Ahmad Hakim; Mukhamad Najib; Farit Mochamad Afendi
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

Keberadaan koperasi yang tujuan awalnya untuk membantu pemenuhan kebutuhan para anggotanya saat ini juga telah menyumbang PDB Nasional sebesar Rp 451,95 triliun dan ternyata kontribusi koperasi Syariah dibawah 2 %. Tujuan penelitian ini untuk menganalisa faktor-faktor yang mempengaruhi karyawan dalam mengambil pembiayaan di koperasi syariah sehingga bisa digunakan oleh koperasi syariah untuk menarik minat karyawan dalam mengambil pembiayaan. Obyek penelitian adalah karyawan anggota dan non anggota koperasi Syariah yang bekerja pada area DKI Jakarta dan Jawa Barat dan pengolahan data menggunakan SEM PLS. Hasil penelitian ini dari 6 faktor yang dianalisa hanya satu faktor yang tidak berpengaruh yaitu norma subyektif sedangkan 5 faktor lainnya yaitu sikap terhadap perilaku, kontrol persepsi perilaku, religiusitas, staf koperasi dan proses berpengaruh terhadap minat karyawan dalam mengambil pembiayaan di koperasi Syariah.
Penguatan Halal Value Chain pada Klaster Makanan dan Minuman di Indonesia Rudi Purnama; Indra; Rininta Nurrachmi
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 research analyzes the strengthening of the halal value chain in the halal food and beverage cluster in Indonesia as a strategy to encourage Indonesia to become a world center for halal production based on Porter's value chain theory. Primary activities and supporting activities must produce added value in every process of producing halal products. The added value generated from each link in the chain can increase competitive advantage so that halal food and beverage products in Indonesia are guaranteed to be 100% halal and these products have high competitiveness. This research design is exploratory qualitative with a field study approach. Primary data sources were obtained by conducting structured in-depth interviews and making direct and indirect observations, while secondary data were obtained from documentation studies, national and international journals, books, online media, etc. The data analysis technique uses the Miles and Huberman theory with stages of data reduction, data presentation, and drawing conclusions or verification. The research results concluded that the halal value chain in the food and beverage cluster in Indonesia has not produced maximum added value to achieve competitive advantage in increasing product competitiveness.
Analisis Perubahan Strategi Pemasaran Buku Anak Islami pada UMKM CV Gulali Edukasi Indonesia Periode 2018-2023 Muldani Badrianto; Dedy Rachmad
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 research analyzes the marketing strategy changes implemented by CV Gulali Edukasi Indonesia, an MSME, in marketing Islamic children's books during the period of 2018-2023. The study aims to understand the transition from traditional marketing strategies, relying on resellers, to digital marketing based on e-commerce and social media. This study uses qualitative and quantitative methods with a descriptive case study approach at CV Gulali Edukasi Indonesia during the 2018-2023 period. The findings reveal that the digital marketing strategy through marketplaces like Shopee significantly boosted sales, especially in 2023. However, there was a sharp decline in the B2B distribution channel due to a failure in product absorption by partners and the closure of Togamas bookstores. The implementation of sharia marketing principles, such as honesty and social responsibility, helped strengthen the company's relationships with consumers and business partners. Additionally, the company began exploring international expansion into Muslim-majority countries such as Malaysia, Singapore, and the United Arab Emirates. In conclusion, despite challenges in distribution, effective digital marketing strategies and a commitment to sharia principles provide strong growth potential for the business in both domestic and international markets.
Analisis Akad-Akad Komersial dalam Rangka Pendayagunaan Aset Yayasan (Studi Kasus Yayasan X) Fahd Noor; Mukhamad Yasid; Dede Abdul Fatah
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

Penelitian ini bertujuan untuk menganalisis kesesuaian penerapan akad komersial di lingkungan pesantren dengan ketentuan syariah yang ditetapkan oleh Dewan Syariah Nasional Majelis Ulama Indonesia. Penelitian ini bersifat kualitatif deskriptif dengan metode observasi, wawancara dan analisis data. Objek penelitian ini adalah Unit Usaha Yayasan X. Hasil penelitian menunjukkan bahwa masih terdapat sejumlah akad komersial yang belum sesuai dengan prinsip syariah. Oleh karenanya, diperlukan adanya upaya peningkatan pemahaman fikih muamalah kontemporer, pembentukan Dewan Pengawas Syariah dan inovasi akad syariah.
Strategi Pengembangan Manajemen Risiko pada Perguruan Tinggi Swasta Islam di Indonesia dengan COSO Framework Aan Nurhasanah; Yono Haryono
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

Risk is a necessity for all organizations, including private Islamic universities in Indonesia. The implementation of integrated risk management is an important step for Islamic private universities in Indonesia to achieve their goals and contribute to the progress of the nation. The purpose of this study is to design the development of risk management strategies for private Islamic universities through the application of the COSO framework. This research uses qualitative methods through model development and weighting using the Delphi-ANP (Analytic Network Process) method, involving 10 respondents from regulators, experts and practitioners. The results of this study show that there is a mixed level of agreement among experts regarding the risks faced by private Islamic universities. Management is the top priority in risk management, followed by governance, finance and technology. Based on the order of priority, the right strategy in developing risk management in private Islamic universities through the COSO framework, the Control Environment element is the most important. ANP results that show management as the top priority are in line with COSO principles that emphasize the importance of management's role in managing risk. The application of COSO can assist universities in developing a more structured and systematic strategy to manage risk.
Mengurai Permasalahan Pengelolaan Wakaf Uang pada Nazhir Perguruan Tinggi Maesya Bani; Dede Abdul Fatah; Muhammad Hasbi Zaenal
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 research aims to look at the problems in the management of cash waqf managed by universities. As well as finding the best solutions and strategies that can be applied. Cash waqf which should be one of the Islamic social financial instruments that answers the problem of higher education costs, is currently not maximally managed. However, the practice of endowment funds has been applied by various universities abroad and in the country to support educational activities. This research uses the Analytical Network Process (ANP) method by taking data from expert respondents who are waqf experts. The total number of experts is 5 people who come from the background of regulators, academics and waqf practitioners. The results showed that the priority problem in the management of cash waqf managed by universities is the IT aspect. Starting from information technology, information systems and computerization of waqf databases. Followed by the issue of sharia, regulation, and then human resources. In terms of solutions, IT strengthening is a priority strategy for waqf management managed by universities. Then the strengthening of professional & certified Nazir human resources.
Pengaruh Unit Simpan Pinjam Pembiayaan Syariah Terhadap Peningkatan Pendapatan dan Kesejahteraan Ekonomi Anggota Koperasi Indosat Baden Saprudin; Sutopo Sutopo
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 4 No. 1 (2025): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/irtiqo.v4i1.473

Abstract

This study aims to analyze the influence of Sharia Financing Savings and Loan Units on Increasing Income and Economic Welfare of Indosat Cooperative Members., The research method used in this article is descriptive qualitative method of analysis, while in collecting data through observation, interviews and literature studies. The results of the research based on analysis and discussion, it is concluded that USPPS have a good influence improving the economic welfare of members and Indosat Cooperative. Meanwhile, USPPS needs to conduct in-depth identification of non-productive financing by regularly monitoring the members' business incubation process. In addition, USPPS has also fulfilled sharia compliance in the financing process by using Murabhah, Mudharabah, and Ijaroh contracts. This research is a new research and until now there has been no research that conducts an in-depth analysis of the financing analysis of the Indosat cooperative USPPS. The results of this study are expected to be an in-depth literature for USPPS Indosat and can be a role model for other USPPS. Penelitian ini bertujuan untuk menganalisa pengaruh Unit Simpan Pinjam Pembiayaan Syariah Terhadap Peningkatan Pendapatan dan Kesejahteraan Ekonomi Anggota Koperasi Indosat, Metode penelitian yang digunakan pada artikel ini adalah metode kualitatif deskriptif analisis, sementara itu dalam pengumpulan data melalui observasi, wawancara dan studi pustaka. Hasil penelitian berdasarkan analisis dan pembahasan, disimpulkan bahwa USPPS memiliki dampak berpengaruh secara baik terhadap peningkatan kesejahteraan ekonomi anggota dan Koperasi Indosat. Sementara itu USPPS perlu melakukan identifikasi mendalam terhadap pembiayaan non-produktif dengan memonitor proses inkubasi bisnis anggota secara berkala. Selain itu, USPPS juga telah memenuhi kesesuaian syariah dalam proses pembiayaan dengan menggunakan akad Murabhah, Mudharabah, dan Ijaroh. Penelitian ini merupakan penelitian baru dan sampai saat ini belum ada penelitian yang melakukan analisa mendalam terhadap analisa pembiayaan USPPS koperasi Indosat hasil dari penelitian ini diharapkan dapat menjadi literatur mendalam bagi USPPS indosat dan dapat menjadi role model bagi USPPS lain.
Analisis Dampak Lembaga Keuangan Mikro Syariah terhadap Pencapaian SDGs: Studi Kasus BMT IMADA Kuningan Ade Kurniawan; Arip Rahman
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 4 No. 1 (2025): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/irtiqo.v4i1.474

Abstract

Through analysis of BMT Imada Kuningan as a case study, this research evaluates the impact of Sharia microfinance institutions (LKMS) on achieving SDGs. The main objective of this research is to understand the role, evaluation and impact of Sharia Microfinance Institutions from BMT Imada in achieving the SDGs and provide recommendations to improve the operational effectiveness and efficiency of BMT Imada. Research is still limited. The scope of SDGs points referred to in this scope only includes SDGs (1), SDGs (8) and SDGs (10). This research uses the Analytic Network Process (ANP) method to process qualitative and quantitative data. The findings of this research indicate that the assessment of sharia microfinance institutions has not made a significant contribution to achieving SDGs in the surrounding environment. The main problem faced by LKMS BMT Imada is the micro scale, which is indicated by the low capital owned by LKMS, with a priority value of 0.25123. Meanwhile, problems related to sharia principles, where members do not understand the concept of sharia, are busy with the last priority with a value of 0.15202. The solution to overcome this is to focus on internal strengthening of BMT through increasing sharia financial literacy among members and optimizing capital management. Digitalization is also considered an important step to increase operational efficiency, expand fund distribution, and strengthen communication and outreach to members and the public.
Peningkatan Literasi Ekonomi Syariah bagi Remaja Kelas 7 SMP Labschool Kebayoran Elin Herlina; Dedy Rachmad
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 4 No. 1 (2025): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/irtiqo.v4i1.475

Abstract

Terbatasnya pengetahuan remaja terhadap ekonomi syariah dan minimnya indeks literasi ekonomi syariah nasional menjadi hal yang perlu diperhatikan. Untuk memperluas pengetahuan ekonomi syariah para remaja, maka SMP Labschool Kebayoran mengadakan seminar pengenalan dan sosialisasi terkait ekonomi syariah. Penelitian ini menggunakan metodologi kualitatif statistik deskriptif dengan observasi dan dokumentasi sebagai teknik pengumpulan datanya. Selain itu, penelitian ini juga dilengkapi dengan analisis SWOT dan wawancara pakar untuk mengevaluasi kegiatan yeng telah dilakukan. Hasil penelitian ini menujukkan bahwa kegiatan seminar tentang pengenalan ekonomi syariah yang telah dilakukan dan presentasi oleh siswa serta proses upload di media sosial telah membawa perubahan yang cukup signifikan terhadap pemahaman dan minat para siswa SMP Labschool Kebayoran tentang ekonomi syariah. Hal ini dibuktikan dengan adanya peningkatan yang cukup signifikan terhadap rata-rata hasil pre-test dan post test mereka dengan selisih 14%. Diharapkan metode sosialisasi yang dilakukan pada kegiatan seminar ini dapat menjadi projek percontohan dalam pengenalan dan sosialisasi ekonomi syariah bagi siswa SMP di sekolah-sekolah lain serta berdampak pada meningkatnya indeks literasi ekonomi syariah di Indonesia