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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
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.
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Articles 59 Documents
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Dampak Penyaluran Zakat, UMP, IPM dan TPT terhadap Kemiskinan di Aceh Mafazal Muna; Zulkarnain Muhammad Ali; Indra Indra
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.v4i1.483

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penyaluran zakat, upah minimum provinsi, indeks pembangunan manusia, dan tingkat pengangguran terbuka terhadap tingkat kemiskinan. Menggunakan data panel 23 kabupaten/kota di Aceh selama periode tahun 2018-2023, model regresi panel metode fixed effect untuk menganalisis hubungan antara kelima variabel tersebut. Penelitian menemukan bahwa penyaluran zakat berpengaruh positif dan tidak signifikan terhadap kemiskinan, upah minimum provinsi berpengaruh negatif dan signifikan terhadap kemiskinan, Indeks pembangunan manusia berpengaruh negatif dan signifikan terhadap kemiskinan, tingkat pengangguran terbuka berpengaruh positif dan tidak signifikan terhadap kemiskinan.
Tinjauan Kritis Terhadap Penerapan Akad Murabahah di Koperasi Serba Usaha (KSU) Tunas Mulia Mandiri Umi Alfiati; 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.v4i1.485

Abstract

Murabahah is a sale and purchase agreement for goods with a selling price consisting of the cost of purchasing the goods plus a profit margin that has been mutually agreed between the seller and the buyer. The principle of transparency requires sellers to inform buyers of the cost of purchasing the goods. This research aims to analyze the implementation of the murabahah contract at KSU Tunas Mulia Mandiri and understand its flexibility in non-shariah financial institutions. The research method used is descriptive qualitative. Data was collected through in-depth interviews with KSU Tunas Mulia Mandiri managers and supported by relevant literature reviews. The research results show that the murabahah financing practices carried out by KSU-TMM generally comply with sharia provisions and standards set by AAOIFI. However, there were findings that the implementation of the murabahah contract was not fully in accordance with the rules, namely that the contract should be carried out after the goods which are the object of the contract are fully owned by KSU-TMM. Apart from that, the initial agreement procedure (waad) with the customer before executing the contract has also not been implemented.
Analisis Faktor-Faktor Yang Memengaruhi Intensi Investor Untuk Berinvestasi Kembali Pada Platform Securities Crowdfunding Syariah Ichsan Gunawan; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the factors that influence investors' intentions to repeat invest in the Sharia Securities Crowdfunding Platforms. This study adopted structural equation modelling using the partial least squares approach to test the hypotheses. Based on purposive sampling, the questionnaire was distributed through an survey and received 54 responses. The result demonstrates that investor trust, perceived financial risk and financial return have a strong influence on the intention to reinvest in the Sharia SCF platforms. Furthermore, it was found that service quality and sharia compliance have a significant influence on investor trust.
عقد المرابحة عقد المرابحة عند المذاهب الأربعة و تطبيقاتها المعاصرة في بنك الشريعة الإندونيسي فرع سنتول وفق المعايير الشرعية و مجلس الشرعي الوطني: عقد المرابحة عند المذاهب الأربعة و تطبيقاتها المعاصرة في بنك الشريعة الإندونيسي فرع سنتول وفق المعايير الشرعية و مجلس الشرعي الوطني Hisbullah Faiz Agitsna; Dedy Rachmad; Erwandi Tirmidzi
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.v4i1.491

Abstract

عقد المرابحة هي نوع موثوق به من العقود في البيع والشراء في الشريعة الإسلامية، وخاصة في الخدمات المصرفية الإسلامية، وهي أكثر العقود استخدامًا في ممارسات المصرفية الإسلامية في إندونيسيا. مع ذلك تخضع المرابحة للعديد من التغييرات مقارنة بالمفاهيم الأساسية الواردة في الفقه السلف. لم تتسبب بعض هذه التعديلات في حدوث مشاكل فيما يتعلق بالمعايير الأساسية للشريعة الإسلامية بحيث لم يحتج الباحثون في بحثه، ولكن هناك بعض النماذج من التغييرات التي أثارت الجدل لأنها أجريت فقط للوفاء بترتيبات قضائية رسمية. لغرض التفكير في جدوى إدارة المنظمة. في هذه الرسالة نود أن نذكر بإيجاز بعض الأخطاء الشائعات التي لا تزال مطبقة في المصارف الإسلامية، خاصة في بنك الشريعة الإندونيسيفي سنتول، سواء من حيث فتاوى DSN-MUI و AAOIFI، خاصة من جانب العقود التي لا تتوافق مع الشريعة الإسلامية.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS LKS-PWU (STUDI KASUS PT BANK KB BUKOPIN SYARIAH DAN PT BANK CIMB NIAGA SYARIAH) Nur Azizah; Sugiarti Fatma Laela; Sigid Eko Pranomo
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 5 No. 1 (2026): 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.v5i1.519

Abstract

This study aims to analyze the level of transparency and accountability of Islamic financial institutions receiving cash waqf based on Government Regulation No. 42 of 2006 and OJK Circular Letter No. 10/SEOJK.03/2020. This research is a qualitative descriptive study with the main data sources used, namely primary data and secondary data as supporting data for the research. This study uses a case study approach on 2 LKS-PWU, namely PT Bank KB Bukopin Syariah (BUS) and PT Bank CIMB Niaga Syariah (UUS). This study uses data collection techniques in the form of observation, structured interviews, and research questionnaires. This study uses analysis techniques in the form of data reduction, data presentation, and drawing conclusions. This study shows that the level of transparency of LKS-PWU based on PP No. 42 of 2006 and SEOJK No.10 / SEOJK.03 / 2020 is optimal towards very optimal with an average value of 4.45 or equivalent to 89%. In addition, the level of accountability of LKS-PWU is also optimal towards very optimal with an average value of 4.44 or equivalent to 89%. Things that still need to be improved by LKS-PWU are education to wakif and prospective wakif through social media (website, Instagram, and Facebook) and increased supervision of LKS-PWU management. In addition, there needs to be standardization and supervision carried out by the regulator.
THE The Impact Of Covid-19 On The Performance Of The Indonesian Shariah Stock Index (Issi) Stock Portfolio Using The Idx-Ic Sectoral Approach Iwan Setiawan; Endri; Sigid Eko Pramono
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.v4i1.533

Abstract

The development of the capital market has an influence on a country's economic growth, but the Covid-19 pandemic has caused fluctuations in the stock market, especially the sharia stock market in Indonesia. These fluctuations are accompanied by return volatility due to strong pressure in some sectors and rapid growth in other sectors. The aim of this research is to analyze the impact of the Covid-19 incident on the Islamic capital market in Indonesia through an analysis of the formation and evaluation of the performance of an optimal portfolio of Islamic shares using a sectoral approach for one year before and one year during Covid-19. The portfolio formation method uses the Single Index Model (SIM), and performance testing uses the Sharpe Ratio. The secondary data used are weekly closing stock prices and weekly ISSI closing points from March 3, 2019, to February 28, 2022, with the SR011 Retail Sukuk yield as a reference for risk-free asset returns. There was an increase in return performance and the composition of shares that formed an optimal portfolio due to the general response of securities to increasing market performance, which led to positive figures during Covid-19. The portfolio's Sharpe ratio performance always outperformed market performance in both research periods, with the sectors showing the best performance coming from the financial, energy, and technology sectors. Based on the statistical difference test on the Sharpe ratio, it is known that the Covid-19 pandemic has had a significant impact on the Islamic capital market. Investors are advised to be careful in choosing the right sectors during an economic downturn, while authorities are advised to anticipate policies that strengthen vulnerable sectors and prepare sectors that will become the foundation of the economy in times of crisis.
Islamic Finance and Accounting in the UK: Strategic Intersections for Economic, Social and Political Perspectives BQ.WARIKATUL HAFIZAH; Dr. Emir Camdzic PhD
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 5 No. 1 (2026): 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.v5i1.561

Abstract

This study aims to analyse challenges and opportunities for the implementation of Islamic accounting in the Islamic financial industry in the UK through the case study of Al Rayan Bank, with the particular focus on economic, social, and political perspective. This study uses an exploratory qualitative approach with content analysis to assess the challenges and opportunities for implementing Islamic accounting through a case study of Al Rayan Bank. Islamic financial institutions in the UK face challenges in aligning accounting standards between AAOIFI and IFRS, which have an impact on the transparency of financial statements and the competitiveness of Islamic banking in the global market both from a socio-economic and political perspective. This paper emphasizes the alignment of Islamic accounting standards by looking at the social, political, and economic aspects in the UK.
ANALYSIS OF MARKETING STRATEGY FOR BOOK PRODUCTS THROUGH WEBSITE DESIGN WITH THE IMPLEMENTATION OF SALAM CONTRACTS AT IBN AZKA PRESS PUBLISHERS Zakie Shiddieqi; Mukhamad Najib; Achmad Firdaus
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 5 No. 1 (2026): 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.v4i2.614

Abstract

studies that specifically designed websites in the aspect of marketing strategy are still very limited. Therefore, the marketing strategy is used as an instrument in website design at the publisher Ibn Azka Press and also tries to apply the salam contract transaction model in its design. This study aims to formulate and create strategies through the website and propose a book selling model using a salam contract. The method used in this research is qualitative by using a descriptive approach and case studies. Data analysis using Pearson Product Moment and Cronbach Alpha. The results showed that the participants felt helped by the website sales system applied to the publisher of Ibn Azka Press because product information was easy to find. The application of the salam contract in this study emphasizes and explains to the general public, especially customers, in order to spread shariah knowledge about the salam contract.
PERFORMANCE MEASUREMENT OF BAZNAS USING THE MASLAHAH PERFORMANCE (MaP) APPROACH Arief Masturo
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 4 No. 2 (2025): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

Indonesia has enormous zakat potential, and BAZNAS, as the official government institution, plays a strategic role in the collection, management, and distribution of zakat. This study aims to measure the performance of the National Amil Zakat Agency (BAZNAS) using the Maslahah Performance (MaP) approach, which is based on maqashid shariah. The research method used is qualitative, through in-depth interviews, document analysis, and internal BAZNAS data processing. The MaP approach covers six orientations: worship, internal processes, talent, learning, donors (muzaki), and wealth. The results show that BAZNAS achieved a score of 1.000 in both process and outcome performance aspects, which means maximum performance and optimal maslahah have been achieved. These findings confirm the effectiveness of MaP as a performance measurement tool for zakat organizations.
DETERMINANTS OF CONSUMPTION PATTERNS OF HALAL SKINCARE PRODUCTS AMONG MUSLIM WOMEN IN JABODETABEK Andi Azizah
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 4 No. 2 (2025): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

Goal: This study aims to examine the factors influencing halal lifestyle, religiosity, price, and social media on the consumption patterns of halal skincare among Muslim women in Jabodetabek. Methode: The type of research employed is descriptive quantitative, using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach to construct a model of halal skincare consumption patterns. A questionnaire was distributed through an online platform using purposive sampling technique, with the sample size determined using Slovin's formula, resulting in 100 Muslim female respondents residing in Jabodetabek. Fact/Finding: The findings of this study indicate that the variables of religiosity and social media have a positive and significant impact on the consumption patterns of halal skincare among Muslim women in Jabodetabek. In contrast, the variables of halal lifestyle and price do not have a positive and significant impact on the consumption patterns of halal skincare among Muslim women in Jabodetabek.

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