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Jurnal Al-Iqtishad
Published by Universitas Islam Negeri Sultan Syarif Kasim Riau
ISSN : 2162547     EISSN : 26568489     DOI : -
Core Subject : Social,
Social Sciences
Jurnal AL-IQTISHAD Print ISSN:0216-2547 | Online ISSN 2656-8489 adalah jurnal yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau.Artikel yang dipublikasi JURNAL AL-IQTISHAD meliputi hasil penelitian tentang masalah-masalah ekonomi, kebijakan ekonomi yang dikeluarkan oleh pemerintah serta pengaruhnya terhadap perusahaan swasta dan masyarakat dan hal lain yang terkait.JURNAL AL-IQTISHAD diterbitkan dua kali dalam setahun.
Arjuna Subject : -
Articles 158 Documents
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THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY ON CAMPAIGN FUND COMPLIANCE WITH INTERNAL CONTROL AS A MODERATING Yulzam, Zakiah Fitri Salsabila; Hardi, Hardi; Wiguna, Meilda
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.35505

Abstract

This study analyses the impact of accountability and transparency on campaign finance reporting compliance, with the internal control system as a moderating variable, in Political Parties participating in Pekanbaru City Election. Using a quantitative approach with 102 respondents and PLS-based SEM analysis, the findings reveal that accountability and transparency significantly affect compliance. However, the internal control system does not moderate the effect of accountability and weakens the influence of transparency. The study underscores the need to strengthen internal control systems, enhance public trust, and improve regulatory frameworks and supervision to uphold democratic integrity.
EFFECTIVE STRATEGIES IN OVERCOMING THE CHALLENGES OF WAKAF MANAGEMENT: A STUDY IN THE LOCAL LEADERSHIP OF MUHAMMADIYAH IN PEKANBARU CITY Ritonga, Rahmatika
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.35979

Abstract

Waqf plays a strategic role in the economic and social development of the Muslim community. As one of the instruments of Islamic philanthropy, waqf not only serves as a continuous charitable endowment (amal Jariyah) that provides ongoing rewards for the waqif but also as a productive asset that can enhance societal well-being. This study aims to provide effective strategies for overcoming challenges in waqf management at the Muhammadiyah Regional Leadership in Pekanbaru. This research is a field study employing a descriptive-analytical approach using qualitative methods. Data collection techniques include observation, interviews, and documentation. The findings indicate that effective strategies for addressing waqf management challenges in the Muhammadiyah Regional Leadership of Pekanbaru consist of three main steps. First, public awareness campaigns on waqf to enhance their understanding of its concepts, legal aspects, and benefits. Second, the establishment of professional nazhir to ensure proper and sustainable waqf management. Third, the productive management of waqf assets to generate long-term benefits for the community. Through creative and innovative management, waqf can be developed into businesses, agriculture, or other investments that generate income for society. Collaboration between nazhir, Islamic financial institutions, and the government is essential in supporting more professional waqf management. With these strategies, waqf is expected to become a more effective and sustainable instrument for empowering the Muslim community's economy.
REVITALIZATION OF ISLAMIC FINANCIAL INSTITUTIONS AND FINTECH INNOVATION: REALIZING PROSPERITY IN LOW-INCOME COMMUNITIES Rahma, Laila Fitria Nur
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.26780

Abstract

This study uses a qualitative approach and literature review method to explain related phenomena. The purpose of the study is to provide an overview of the role of Islamic financial institutions and fintech in overcoming poverty. Secondary data were obtained from related literature such as academic journals, books, articles, and other documents. The analysis method used is descriptive analysis with a focus on an in-depth understanding of the phenomenon. The results of the study illustrate that in the perspective of Islamic Economics, poverty is overcome through synergy between the government, Islamic financial institutions, and the community with a social development and empowerment approach. Islamic financial institutions play a key role in managing zakat and sadaqah funds, providing affordable financing, and focusing on community empowerment. FinTech, as a financial technology innovation, has the potential to distribute zakat efficiently, facilitate access to Islamic investment, and increase financial inclusion. However, challenges related to understanding, accessibility, and regulation still need to be overcome. Collaboration between Islamic financial institutions and fintech is expected to overcome these obstacles, create an inclusive financial ecosystem, and support the welfare of low-income communities. The implication of this study is that the integration of financial technology in Islamic financial institutions can make a positive contribution to poverty alleviation and improve community welfare.
THE EFFECT OF WORK STRESS AND JOB ROTATION ON EMPLOYEE PERFORMANCE WITH EMPLOYEE ENGAGEMENT AS A MEDIATION ON EMPLOYEES AT PT. MITRA BETON MANDIRI PEKANBARU Saputra, Ardiansyah Ade; Putra, Ilham Chanra
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.37580

Abstract

Performance refers to the level of effectiveness and efficiency achieved by individuals or groups in carrying out their duties and obligations. This study aims to determine the effect of work stress and job rotation on employee performance with employee engagement as a mediator in employees at PT Mitra Beton Mandiri Pekanbaru. The population in this study were employees at PT Mitra Beton Mandiri Pekanbaru with a saturated sampling technique totaling 56 respondents who were analyzed using SEM-PLS 4.0. The results of this study indicate that work stress has a negative effect on employee performance and job rotation has no effect on employee performance, while employee engagement has a positive effect on employee performance. Work stress has a negative effect on employee engagement, while job rotation has no effect on employee engagement. Employee engagement can mediate the effect of work stress and job rotation on employee performance. that the employee performance construct can be explained by the variables of work stress, job rotation, and employee engagement as much as 98.3% while the employee engagement construct can be explained by the variables of work stress and job rotation as much as 98.1%.
FINANCIAL LITERACY AND FINANCIAL SELF-EFFICACY AND THEIR INFLUENCE ON RISKY CREDIT BEHAVIOR USING SHOPEE PAY LATER (STUDY ON GENERATION Z IN PEKANBARU CITY) Damayanti, Umi Rachmah
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.37556

Abstract

Risky Credit Behavior refers to the use of consumer credit in ways that may negatively impact future financial stability. This study examines how financial literacy and financial self-efficacy influence risky credit behavior when using Shopee PayLater among Generation Z in Pekanbaru City. The research employs multiple linear regression analysis, including reliability and validity tests, classical assumption tests, and hypothesis testing. Using a quantitative descriptive approach, the study gathers data from 632 eligible Generation Z respondents in Pekanbaru. The results indicate that both financial literacy and self-efficacy significantly affect risky credit behavior in Shopee PayLater usage. The adjusted R-squared value of 0.105 (10.5%) suggests that these two factors explain 10.5% of the variation in risky credit behavior
Mental Accounting in Business and Taxation: A Bibliometric Analysis Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Izzadieny, Fitra; Rahmi, Audina; Indriyani, Indriyani
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.35893

Abstract

This study aims to analyze research trends related to mental accounting in business and taxation using a bibliometric approach. This study collected data from Scopus database from 2015-2024 to understand the academic development in this field. The analysis was conducted using bibliometric mapping method using VOSviewer, which includes publication distribution, author influence, keyword network, and thematic evolution. The results show that publications related to mental accounting in the context of business and taxation have increased in the past decade, with a primary focus on tax compliance, financial decisions, and business sustainability. The United States is the country with the highest number of publications, followed by Austria, China, and Indonesia. The study also found that recent research is increasingly pointing towards the integration of mental accounting with business sustainability and green economy strategies. The findings provide insights for academics, practitioners, and policymakers in understanding how psychological factors influence financial decision-making and tax policy.
COST VOLUME PROFIT METHOD FOR PROFIT PLANNING ANALYSIS BASED ON ISLAMIC PERSPECTIVE Mauliyah, Nur Eka; Maulida, Anisa; Efrina, Liona; Azmi, Mohammad; Primadiva, Parassela Pangestu
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.35680

Abstract

This MSME is a sector that can help develop the economy in various countries. MSMEs also often ignore the right profit planning for their MSMEs. The profit planning used by managers is the Cost Volume-Profit method. Profit planning is not assessed in terms of its material but is assessed based on an Islamic perspective, in order to bring blessings and prosperity to humans. The aim is to analyze profit planning in the MSME of tea bags of Sedap Malam in Pasuruan Regency using the Cost–Volume-Profit method and to analyze profit planning from an Islamic perspective. The approach and The type used in this study is descriptive qualitative. Data collection was carried out through observation interviews, and documentation. The results of this study are that of profit planning Implemented by the MSME Teh Celup Bunga Sedap Malam is still simple, the profit planning is carried out by the MSME is still not in accordance with the Cost-Volume-Profit (CVP) method and the calculation of its costs is not all included in the management of profit planning. And profit planning based on an Islamic perspective on the Tuberose Flower Tea Bag UMKM is in accordance with Islam, namely halal, not hoarding, not causing harm, and not deceiving.
ANALYSIS OF NATIONALISM ATTITUDES BASED ON TEACHER MOTIVATION IN BORDER AREA Sosiady, Mulia; Ermansyah, Ermansyah; Hamzaoui, Wafa; Landri, Pelican; Identiti, Identiti
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.36822

Abstract

Rupat Utara and Rangsang Pesisir are areas located in the border zone between Indonesia and Malaysia. The significant potential for external influence in the border areas affects the level of nationalism among the people in the Rupat Utara and Rangsang Pesisir regions. As for the sample in this study involved 35 teachers from state high schools in Rangsang Pesisir and Rupat Utara, with a regression coefficient value for the educator motivation variable (X) of 0.899 and a t-value of 4.826. The positive value of the educator motivation coefficient indicates that educator motivation has a direct relationship with the increase in teachers' nationalist attitudes. This shows that as educator motivation increases, so does the improvement in teachers' nationalist attitudes at public high schools in Rupat Utara and Rangsang Pesisir. The influence of educator motivation on the improvement of teachers' nationalist attitudes in state high schools in Rupat Utara District and Rangsang Pesisir District can contribute an impact of 41.4%, meaning that educator motivation can explain 41.4%. Meanwhile, the remaining 58.6% is influenced or explained by other variables not included in this research model.

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