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IQTISHODUNA
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
ISSN : 1829524X     EISSN : 26143437     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
IQTISHODUNA Jurnal Ekonomi dan Bisnis Islam merupakan jurnal yang fokus terhadap kajian-kajian yang berkaitan dengan bidang Ekonomi dan Manajemen, yang meliputi beberapa sub bidang, yang diantaranya adalah Ekonomi Islam, Manajemen Bisnis, Manajemen Pemasaran, Manajemen Sumberdaya Manusia, Manajemen Keuangan, dan lain-lain.
Arjuna Subject : -
Articles 342 Documents
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The Role of Social Media in Improving the Marketing Performance of SMEs Hartiani, Hartiani; Zainuddin, Muhammad; Rahadi, Irwan
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 2, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i2.33098

Abstract

Small and Medium Enterprises (SMEs) in Lombok, West Nusa Tenggara, are vital to the region’s economy but continue to underutilize social media as a strategic marketing tool. This study investigates the impact of social media usage on marketing performance among SMEs, with a specific focus on the mediating role of marketing capabilities. Adopting a quantitative cross-sectional design, the research surveyed 179 food and beverage processing SMEs selected via stratified random sampling. Data were collected using a structured 5-point Likert questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Findings reveal that social media usage significantly enhances marketing capabilities. Marketing capabilities significantly improve marketing performance. Social media has a direct positive effect on marketing performance. Marketing capabilities significantly mediate the relationship between social media and marketing performance. These results emphasize that marketing performance benefits more from capability development than from direct media usage. Social media serves as a strategic driver of SME marketing performance, particularly when coupled with strong marketing capabilities. Policymakers and SME practitioners are encouraged to prioritize digital training programs that strengthen strategic marketing competencies.
Mengurai Riset tentang Inisiatif Zakat Indonesia Najiba, Sumayyah; Handoko, Luqman Hakim; Baehaqi, Ahmad
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 2, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i2.32431

Abstract

This study aims to analyze the bibliometric research on the Indonesian Zakat Initiative (IZI) indexed in Google Scholar. The research method used is bibliometric analysis and a Systematic Literature Review (SLR) with the PRISMA approach. Data was obtained through Publish or Perish (PoP) using the keywords "Indonesian Zakat Initiative" and "LAZ IZI." The analysis was conducted using VOSviewer software to identify research trends based on available publications in the database.The results show that there are 81 articles on IZI that have developed from 2018 to 2024. The highest case distribution is in Java Island (54%, 42 articles). The most productive author is ES Bahri (3 articles), while the most productive institution is UIN Sumatera Utara (10 articles). The most productive journal is Jurnal Ekonomi Syariah Teori dan Terapan, with five relevant publications. One of the most influential collaborative articles is titled Web-Based Information System for Managing Zakat, Infak, and Sedekah Beneficiaries, with 175 citations. Research trends were analyzed through network visualization, overlay visualization, and density visualization to reveal research patterns. The co-occurrence analysis identified 32 future research topics, such as IZI zakat program effectiveness and financial transparency. Meanwhile, the SLR analysis identified five main topics, one of which is related to factors influencing zakat fund acceptance by mustahik and its impact on their welfare.
The Role of Electronic Customer Relationship Management and Affecting Customer Loyalty Saleem, Muhammad; Hidayati, Nur; Pardiman, Pardiman; Zaed, Ali
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 2, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i2.36585

Abstract

This article aims to analyze the impact of E-CRM mediated by satisfaction on consumer loyalty among Facebook and Instagram users in Malang City. The research sample consisted of 89 users. The questionnaire was distributed via Google Forms as direct data collection from respondents. The data was then analyzed using structural equation modeling partial least squares (SEM-PLS), which was used to answer the research hypothesis. The results of the study indicate that E-CRM does not affect loyalty. In contrast,E-CRM significantly affects satisfaction, which in turn affects loyalty, and satisfaction mediates the effect of E-CRM on loyalty. Implications for further research suggest comparing loyalty on other online shopping applications.
The Influence of Akad Salam Literacy and Customer Trust on Shopee Application Purchase Decisions Billah, Anisya Al Inayah; Mardiana, Mardiana Mardiana
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 2, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i2.29528

Abstract

This study aims to determine the effect of Akad Salam literacy and customer trust on purchasing decisions on the Shopee application. The study involved 136 Shopee users in Malang City. Data analysis used in this study is multiple linear regression with IBM SPSS Statistics 26. The analysis indicates that Akad Salam literacy has a partially significant impact on purchasing decisions, while customer trust shows a significant influence. This issue arises from a lack of public understanding of the salam contract in online transactions and highlights the importance of trust. The study is novel as it examines how Akad Salam literacy, previously underexplored in e-commerce, combined with customer trust, affects purchasing decisions on a major online platform.
The Role of User Competence Moderation in the Influence of Management Information Systems on Performance Naser, Ahmed; Hidayati, Nur; Pardiman, Pardiman
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 2, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i2.36746

Abstract

Abstract: This article aims to analyze how user competency moderates the performance of FEB lecturers in a management information system at the Islamic University of Malang. The research sample consists of 45 permanent lecturers. Questionnaires were distributed via Google Forms as direct data collection from respondents. The data were then analyzed using structural equation modeling partial least squares (SEM-PLS), which was then used to answer the research hypothesis. The results showed that both the management information system and user competence have a significant effect on lecturer performance. However, user competence does not moderate the influence of management information systems on lecturer performance. Implications for further research suggest comparing the performance of lecturers at other universities.
Disclosure of COSO Framework, Firm Size, Institutional Ownership, Profitability, and Leverage in Property Companies on JII70 Zuraidah, Zuraidah; Puwandani, Eranikan Rahma; Ramadhany, Nerisha Putri; Nawirah, Nawirah
IQTISHODUNA IQTISHODUNA (Vol. 21, No. 2, 2025)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v21i2.23936

Abstract

This research aims to examine the disclosure of the COSO ERM-Framework in Property Sector Companies listed on the Jakarta Islamic Index 70 (JII70) and empirically demonstrate the influence of firm size, institutional ownership, profitability, and leverage on ERM data of Property Sector Companies listed on the Jakarta Islamic Index 70. The study adopts a quantitative method, utilizing secondary data obtained from the Jakarta Islamic Index 70 website. The sample consists of 9 property sector companies. Data collection is conducted through time series data from 2018 to 2022, while data analysis employs linear regression. This research can serve as a reference for each company to be more cautious in implementing policies, and it is expected that management will intensify and implement ERM in their respective businesses to facilitate better risk management for property sector companies in JII70. The difference between this research and previous studies lies in the variables and companies under examination. Previous research tends to focus on manufacturing or non-financial companies as subjects, whereas this study selects Property Sector Companies listed on JII70 as its subject. Because the property sector company is a business sector that dominates the sub-sectors in JII70. The findings of this research indicate that, partially, firm size, institutional ownership, profitability, and leverage do not have a significant effect on the COSO ERM-Framework. However, based on the research results, it is evident that firm size, institutional ownership, profitability, and leverage collectively have an impact on the COSO ERM-Framework.
Analysis of Financial Statement Fraud using the Fraud Hexagon in IDX Basic Materials Firms Jelita, Louisa Puspa; Pratama, Yohanes Mario
IQTISHODUNA IQTISHODUNA (Vol. 22, No. 1, 2026)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v22i1.35979

Abstract

This study aims to analyze the effect of fraud hexagon theory on financial statement fraud among companies in the basic materials sector on the Indonesia Stock Exchange during the 2020-2023 period. Financial statement fraud is a type of occupational fraud that results in significant losses, underscoring the importance of identifying its underlying causes, particularly in capital-intensive industries such as the basic materials sector. Using a quantitative approach and logistic regression analysis on 308 firm-year observations, this study applies the Beneish M-Score to detect potential financial statement fraud. The independent variables represent six dimensions of the Fraud Hexagon: financial target (pressure), ineffective monitoring (opportunity), change in auditor (rationalization), no change in director (capability), political connection (arrogance), and related party transactions (collusion). The results of this study indicate that financial targets are positively associated with financial statement fraud. Meanwhile, ineffective monitoring, change in auditor, no change in director, political connection, and related party transactions have no effect on financial statement fraud. The study’s findings have practical implications, suggesting that financial pressure indicators should be closely monitored to strengthen corporate fraud prevention strategies.
Smart City Sustainability Disclosure: Local Government Digital Legitimacy in Indonesia Rani, Wahyu Mustika; Pujiningsih, Sri; Maharani, Satia Nur
IQTISHODUNA IQTISHODUNA (Vol. 22, No. 1, 2026)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v22i1.38005

Abstract

Digital transformation has encouraged city governments in Indonesia to adopt the concept of smart cities as an effort to improve public services while strengthening accountability for sustainability. Smart city websites now serve not only as a medium for information, but also as an instrument of legitimacy for local governments to demonstrate their environmental responsibility. This study aims to analyze patterns of environmental sustainability disclosure on smart city websites in Indonesia through a thematic approach covering five main categories: environmental commitment, management transparency, real environmental programs, public participation and education, and symbols of representation. This study uses a qualitative approach with content analysis methods. Data were collected from 24 district-level smart city websites.cities included in the first phase of the national program “Movement Towards 100 Smart Cities”.The analysis results show that the most dominant disclosures are in the categories of environmental commitment and real programs, while transparency and public participation are still limited. These findings indicate that local governments use websites as a means of non-financial reporting to build public legitimacy through sustainability narratives. From an accounting perspective, this pattern confirms the function of digital sustainability disclosure as a form of environmental accountability and institutional legitimacy in the era of digital governance.
Unlocking MSME Performance: The Role of Financial Literacy Through Financial Management and Competitive Advantage Maghfiroh, Rahma Ulfa; Agustin, Riska
IQTISHODUNA IQTISHODUNA (Vol. 22, No. 1, 2026)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v22i1.37120

Abstract

This research examines how financial literacy can improve MSME performance, with financial management and competitive advantage as mediating variables. Using a quantitative survey of 140 MSMEs in Sidoarjo and SEM-PLS software for analysis, these findings show important and new insights into economic issues. First, MSME performance is not directly impacted by financial literacy. Instead, its impact is fully mediated by competitive advantage and financial management. Second, financial literacy significantly improves financial management practices and strengthens competitive advantage, both of which positively and significantly affect MSME performance. These results demonstrate that financial knowledge alone is insufficient to improve performance unless translated into structured financial practices and strategic differentiation. In real-world conditions, MSMEs that implement systematic bookkeeping, cash flow control, cost efficiency strategies, and product differentiation are more likely to achieve higher profitability and sustainable growth. The study contributes theoretically by extending the Resource-Based View, positioning financial literacy as an internal capability that enhances performance indirectly through managerial and strategic mechanisms. Practically, the findings provide an evidence-based framework for policymakers and MSME practitioners to design targeted financial literacy programs integrated with hands-on financial management training and competitive strategy development.
Mudharabah in Islamic P2P Lending: A Critical Islamic Economics Perspective Syafril, Syafwendi; Wardhana, Firmansyah Shidiq
IQTISHODUNA IQTISHODUNA (Vol. 22, No. 1, 2026)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v22i1.40492

Abstract

This study analyzes the structural validity and Sharia compliance of mudharabah profit-sharing contracts used on Indonesian Islamic Peer-to-Peer (P2P) lending platforms. Using a qualitative normative legal approach, this study investigates the mudharabah contracts of two Sharia-compliant P2P platforms in Indonesia registered with the Financial Services Authority, Ammana.id and Qazwa.id. This study uses two benchmarks: the fatwas of the National Sharia Board of the Indonesian Ulema Council (DSN-MUI), and the Sharia standards of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), focusing on the absence of the guarantee of the capital, the uncertainty in profit, and the ambiguity in the loss. The findings show that there are two different methods of implementing mudharabah. Ammana.id employs a channeling agent model through Micro-Islamic Finance Institutions and maintains complete classical principles by exposing the investors to full financial risk and a profit distribution based on actual operating profit. On the other hand, Qazwa.id adopts a hybrid supply chain financing model, integrating mudharabah with murabahah contracts to enhance commercial viability, potentially undermining the fundamental equity-based risk-sharing character of mudharabah. Even though both platforms comply with the profit-sharing ratio provisions, the contradiction between Sharia authenticity and market viability, especially regarding capital loss allocation, persists. Most of the challenges are caused by the absence of sufficiently Sharia-compliant regulations on Fintech. This study is the first to systematically study the implementation of mudharabah contracts in Indonesian Islamic P2P lending and proposes a new analytical approach integrating classical contract parameters with Maqasid al-Sharia, coupled with proposals to improve some aspects of Islamic Fintech.

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