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Siska Agustina
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Postgraduate Program, Tazkia University College of Islamic Economics, Jl. Ir. H. Djuanda No. 78, Sentul City, Bogor 16810
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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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SME MARKETING STRATEGIES IN BOGOR CITY AFTER MUI FATWA ON BOYCOTTING PRO-ISRAEL PRODUCTS Novianti La Daera
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

This research aims to understand how MSME actors in the fast food and beverage sector leverage boycott opportunities to increase sales, the strategies employed by MSMEs to expand marketing, and consumer attitudes in obtaining and determining substitute products. Observation, documentation, interviews, and questionnaires are some of the data collection methods employed in this descriptive qualitative approach. The Miles and Huberman data analysis paradigm is then used to process this data. The results of the study showed that MSMEs capitalize on boycott opportunities to boost sales by incorporating pro-Palestinian attributes in their stalls, advertising products on various social media platforms, donating a portion of their income to Palestine, and ceasing the marketing of boycotted products. The strategies employed by MSMEs to expand marketing during the boycott include word of mouth, distributing brochures, advertising products on WhatsApp, promotions, adding product variations, and setting up stands at various events. Consumer attitude in determining the replacement of a boycotted product is by looking for a product that is relatively equivalent in terms of shape, taste, and price and also the ease in obtaining a replacement product. The practical implications of this research are to encourage MSMEs to innovate in sales so that the products they sell are known to the wider public and as a substitute for boycotted fast food products
THE ROLE OF INFORMATION TECHNOLOGY, BUSINESS ENVIRONMENTAL ADAPTABILITY, ENTREPRENEURIAL ORIENTATION, AND HALAL CERTIFICATION ON THE PERFORMANCE OF HALAL CULINARY MSMES IN WEST JAVA Emir Izaad Abiyyu Panggabean
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

This study aims to examine the role of information technology, business environment adaptability, entrepreneurial orientation, and halal certification on the performance of halal culinary MSMEs in West Java. The Slovin technique is used to determine a representative sample size from a population. By using the Slovin formula, researchers can estimate the minimum sample size required to achieve accurate and general research results. The number of respondents studied was 100 respondents who were analyzed using SEM-PLS (Strutural Equation Modeling) and the SmartPLS application version 4.1.0.9. The results of this study indicate that the variables of business environment adaptability and information technology were found to have a positive and significant effect on the performance of halal culinary MSMEs in West Java. Overall, the variable of business environment adaptability is very dominant and has a positive and significant effect on the performance of halal culinary MSMEs in West Java.
ANALYSIS IMPACT OF BSI MERGER Husnaini; Sutan Emir Hidayat Taufiq
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

This study aims to analyze the impact of the Bank Syariah Indonesia (BSI) merger on the performance of Islamic stocks in the Indonesian financial sector. The merger of three state-owned Islamic banks (BRI Syariah, BNI Syariah, and Bank Syariah Mandiri) is a strategic government policy to strengthen the national Islamic banking industry, increase economies of scale, and expand Indonesia's influence in the global Islamic financial market. The method used is a quantitative descriptive approach with a Vector Error Correction Model (VECM) approach involving stock price and transaction volume variables from four Islamic banks: Bank Syariah Indonesia (BRIS), Bank Aladin (BANK), Bank BTPN Syariah (BTPS), and Bank Panin Dubai Syariah (PNBS). The data used is weekly data for the 2018–2023 period. It results of the study indicate that the BSI merger had a negative and significant impact on the stock prices and transaction volume of BANK, BTPS, and PNBS. However, PNBS transaction volume showed a positive and significant response to its internal variables. The VECM results found a short-term influence between BRIS stock prices and BANK, BTPS, and PNBS. The Granger causality test showed a one-way relationship between BRIS stock prices and several other sharia stock variables. Meanwhile, the Impulse Response Function (IRF) results showed that BRIS shares responded positively when other variables experienced shocks. In general, sharia stocks in the financial sector exhibited adaptive fluctuations and followed model predictions. Key Words : Sharia Stock, merger Bank Syariah Indonesia, financial sector of Islamic Index
A FUZZY LOGIC ANALYSIS OF THE DISPARITY BETWEEN MAQASHID KNOWLEDGE AND ECONOMIC PRACTICE IN ISLAMIC EDUCATION Muttaqin Sulaiman; Dedy Rachmad
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/irtiqo.v4i2.661

Abstract

This study examines the critical gap between theoretical understanding of Maqashid Shariah and its practical implementation in economic activities within Islamic boarding schools (pesantren). Using a mixed-methods approach that integrates Al-Ghazālī’s maslahah theory and fuzzy logic linguistic analysis, the research analyzes data from 20 junior and senior high school students and one pesantren supervisor. The results reveal significant disparities, particularly at the senior high school level, where high conceptual understanding (fuzzy score 0.8) is not matched by adequate practical application (fuzzy score 0.9 in the “low” category). Fuzzy logic analysis maps the root problems to moderate curriculum effectiveness, limited practical programs, and weak evaluation mechanisms. These findings highlight the need for an integrative educational model that bridges the theory–practice gap through a maslahah-based approach and adaptive feedback systems.
FINANCIAL LITERACY AS THE KEY TO THE FINANCIAL BEHAVIOR OF RETIRED CIVIL SERVANT: A STUDY OF LOCUS OF CONTROL MEDIATION Dudya Dermawan
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

This study aims to analyze the influence of Islamic financial literacy and financial self-efficacy on the financial management behavior of retired Civil Servants (ASN) in the Jabodetabek area, and to examine the mediating role of locus of control in this relationship. Employing an explanatory quantitative approach, the research involved 100 purposively selected retired ASN respondents. Primary data was collected using structured questionnaires and analyzed via the Structural Equation Modeling (SEM) method. The results indicate that Islamic financial literacy, financial self-efficacy, and locus of control partially have a positive and significant influence on financial management behavior. A crucial finding of this study confirms that locus of control plays a dominant and key mediating role in translating the influence of financial literacy and financial self-confidence into the retired servants' financial management behavior. These findings bear important implications for relevant institutions in designing retirement education programs that focus not only on Sharia knowledge but also on the psychological reinforcement of financial self-control.
Determinants of Islamic Banking Adoption Among Millennials in Indonesia: An Extended Diffusion of Innovation Perspective Hafiz As'ad; Dedy Rachmad
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.v5i1.836

Abstract

This study investigates the determinants of Islamic banking adoption among the millennial generation in Indonesia using an extended Diffusion of Innovation (DOI) framework. Despite Indonesia’s large Muslim population, Islamic banking penetration remains relatively low. By integrating core DOI attributes with trust and social influence, this research examines five key determinants: relative advantage, compatibility, knowledge, trust, and social influence. A quantitative explanatory approach was employed using survey data collected from 115 millennial customers of Islamic banks across Indonesia. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that compatibility, knowledge, and social influence significantly and positively affect adoption intention, while relative advantage and trust show insignificant effects. The model explains 64.2% of the variance in adoption intention, indicating strong explanatory power. The study contributes to the Islamic banking literature by demonstrating that value congruence, literacy, and social context outweigh perceived economic benefits in shaping millennials’ adoption behavior.
THE INFLUENCE OF INTENTION FINTECH USAGE ON ISLAMIC FINANCIAL INCLUSION IN INDONESIA WITH EXTENDED UTAUT THEORY Abdul Aziz Idham; Rininta Nurrachmi; Wahyu Dwi Agung
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.v5i1.843

Abstract

Despite the rapid growth of digital transactions in Indonesia, Islamic financial inclusion remains disproportionately low compared to the Muslim population size. There is a lack of comprehensive understanding regarding how religious values interact with modern technology acceptance models in the Shariah fintech landscape. Previous studies have extensively used UTAUT and UTAUT2 to measure general fintech adoption, but few have integrated "Religious Commitment" as a mediating variable alongside "Privacy Enablers" and "Inhibitors" specifically within the Indonesian Islamic financial inclusion context. This study aims to evaluate the determinants of Islamic fintech adoption by extending the UTAUT model with Religious Commitment as a mediator and examining the impact of privacy factors on behavioral intention. A quantitative approach was employed using purposive sampling of 100 Muslim respondents in Indonesia. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4, evaluating both direct and indirect mediating effects. The results indicate that Performance Expectancy significantly dictates adoption through religious mediation. Interestingly, Effort Expectancy and Social Influence showed a negative path through religious commitment, suggesting that highly religious users prioritize Shariah compliance over mere ease of use or social trends. Religious Commitment is a "Key Success Factor" in mediating technology acceptance. Performance Expectancy and Privacy Enablers positively influence intention, while Religious Commitment acts as a filter that determines whether a technology is culturally and spiritually acceptable for Indonesian Muslims.
BEYOND TECHNOCRATIC GOVERNANCE: ESTABLISHING A 'MASLAHAH AUDIT' FRAMEWORK FOR CENTRALIZED PMO DIRECTIVES IN INFRASTRUCTURE MEGAPROJECTS Wahyu Istiqo Marga Cromer; Rahmat Mulyana
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.v5i1.855

Abstract

Megaprojects are conventionally evaluated through restrictive technocratic parameters—namely, on-time, on-budget, and within-scope metrics—frequently failing to capture long-term socio-distributive impacts and structural fiscal exposures. This study addresses this evaluative void by establishing a novel evaluation framework termed the 'Maslahah Audit,' derived from the systemic principles of Maqasid Shariah. Adopting an interpretive-constructivist lens and an instrumental case study design, we examine a multi-billion-dollar Metropolitan Light Rail Transit (MLRT) megaproject governed by a centralized PMO Directive structure. To meet rigorous international research ethics, all institutional identities and informant profiles are strictly anonymized using functional codes. Primary empirical data collected from 18 purposively selected key informants—including ministerial regulators, state-owned enterprise (SOE) executives, corporate finance heads, and Sharia scholars—were cross-examined via comprehensive documentary triangulation. Reflexive thematic analysis reveals that while the centralized PMO Directive model drives technical acceleration, its hyper-centralization introduces severe 'single-point decision-making' vulnerabilities. Furthermore, critical ethical tensions manifest in the protection of life (hifz al-nafs) regarding substantive public engagement during land acquisition, and the protection of wealth and generation (hifz al-mal and hifz al-nasl) due to persistent cost overruns and reliance on long-term state-backed debt syndications. This study argues for a paradigm shift from purely technocratic controls to values-driven governance networks, offering the 'Maslahah Audit' as a standardized diagnostic tool to ensure public investments deliver absolute holistic welfare (maslahah).
مقاصد الشريعة الخاصة عند الإمام محمّد الطاهر ابن عاشور في المعاملات المالية (دراسة تحليلية مقاصدية): دراسة تحليلية في عقود المعاوضات والتبرعات والشركات والتوثيقات Moh Nur Nugraha; Erwandi Tarmizi
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.v5i1.856

Abstract

تناول هذا البحث الفكر المقاصدي عند الشيخ محمد الطاهر ابن عاشور في مجال المعاملات المالية، بهدف التعرف على مفهوم المال وضوابطه ومقاصده عنده، وتفصيل مقاصد الشريعة الخاصة لأقسام العقود المالية (المعاوضات، التبرعات، التوثيقات، والشركات). واعتمد البحث على المنهج الوصفي التحليلي باستقراء وتتبع آرائه في كتابه "مقاصد الشريعة الإسلامية"، وكتاب التفسير عنده "التحرير والتنوير". وخلص البحث إلى أن ضوابط المال عند ابن عاشور تقوم على خمسة شروط (إمكانية الادخار، الرغبة في التحصيل، قابلية التداول، محدوديّة المقدار، والاكتساب). كما قسّم مقاصد الشريعة للمال عنده إلى خمسة مقاصد: الرواج، الوضوح، الحفظ، الإثبات، والعدل. ومن أبرز النتائج الفقهية المقاصدية: أن عقد التبرع لا ينعقد إلا بالقبض بخلاف المعاوضات (مما يغيّر حكم العطية في مرض الموت قبل القبض إلى حكم الوصية)، وأن المقاصد الثمانية لعقود الشركات تتمحور حول حياطة جانب العَمَلة وحماية جهدهم من البطلان أو الغبن.

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