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INDONESIA
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 176 Documents
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THE EFFECT OF PUBLIC INFORMATION ON TAX COMPLIANCE MEDIATED BY TAXPAYERS' UNDERSTANDING OF MSMES IN PEKANBARU Rahmi, Febri; Elfiandri, Elfiandri; Elfera, Shahedah Soeci
Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i2.26728

Abstract

The government as a public service provider has provided public information disclosure and ease of access. The beneficiaries of information such as tax information are MSMEs. MSMEs as contributors to the country's foreign exchange have received tax stimulus, such as lowering rates, but have not been good enough to increase taxpayer compliance. Therefore, it is necessary to conduct a study aimed at analyzing the effect of public information on tax compliance mediated by the understanding of taxpayers. The research sample was 316 people, with incidental purposive sampling technique. Data was collected by distributing questionnaires. Data analysis method using Structural Equation Model. Previous research has not discussed public information with tax compliance. The results of the study stated that partially public information and understanding of taxpayers had a significant positive effect on tax compliance. The understanding of taxpayers can mediate the relationship between public information and taxpayer compliance. The amount of public information contribution can explain tax compliance mediated by taxpayer understanding is 47%, the rest is influenced by other variables. These variables are tax transparentcy, information regarding the past degree of tax evasion, fiscal transparency and individual behavior that can be studied in next studies  
THE INFLUENCE OF HALAL LOGO COSMETIC PRODUCTS ON PURCHASING DECISIONS FROM AN ISLAMIC ECONOMIC PERSPECTIVE Alrusjdah, Sabiqah Insani; Purnomo, Agus; Zahra Maulida, Atika
Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i2.25228

Abstract

The reason for this study was to determine the impact of halal marks on superficial item-buying choices for all UNISKA Muhammad Arsyad Al Banjari understudies. This exploration was directed at the UNISKA Muhammad Arsyad Al Banjari grounds in Banjarbaru. In this review, the subject of exploration was UNISKA understudy Muhammad Arsyad Al Banjari, while the object of examination was the impact of halal marks on surface-level item buy choices for all UNISKA Muhammad Arsyad Al Banjari understudies. This kind of examination is a quantitative exploration because the consequences of the information got are an assortment of numbers, utilizing a straightforward direct relapse investigation strategy. This exploration was directed on UNISKA understudy Muhammad Arsyad Al Banjari with a complete example of 97 female students. The consequences of this study show that the Halal Mark fundamentally affects buying choices. This should be visible from the huge Halal Logo of 0.000, which implies more modest than the degree of importance utilized, which is 0.05, and can likewise be seen from the account of 12.220, which implies the t count is more prominent than the t table of 1.985. 
THE EFFECT OF FINANCING RESTRUCTURING, NON-PERFORMING FINANCING, AND CAPITAL ADEQUACY RATIO ON PROFITABILITY Safira, Zahra; Fatoni, Ahmad
Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i2.23740

Abstract

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh restrukturisasi pembiayaan, Non Performing Financing (NPF), dan Capital Adequacy Ratio (CAR) terhadap profitabilitas pada perbankan, khususnya Bank Muamalat Indonesia. Pendekatan riset yang digunakan dalam penelitian ini yaitu penelitian kuantitatif serta menggunakan metode deskriptif, Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan Bank Muamalat Indonesia per triwulan pada tahun 2016-2022. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Restrukturisasi pembiayaan, Non Performing Financing (NPF), dan Capital Adequacy Ratio (CAR) secara parsial tidak berpengaruh signifikan terhadap profitabilitas, sedangkan secara bersama-sama mempunyai hubungan positif terhadap profitabilitas.Kata kunci: Bank Syariah, CAR, NPF, Profitabilitas, Restrukturisasi Pembiayaan
ASSESSING THE INFLUENCE OF THE ISLAMIC FINANCIAL SYSTEM ON INDONESIA'S ECONOMIC GROWTH IN THE LONG AND SHORT RUN FROM 2011 TO 2022 Kamarni, Neng; Andrianus, Fery; Dhoifullah, Aisyah
Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i2.27514

Abstract

This study aims to see the performance of the Islamic financial system on Indonesia's economic growth in the long and short run from 2011 to 2022. The research method uses the Autoregressive Distributed Lag (ARDL) analysis method. The data used in this study are secondary. Secondary data is a source of data that is not directly obtained from objects through interviews. Secondary data can be obtained from other organizations or individuals such as census data collected. Data from the Indonesian Central Bureau of Statistics (BPS) and the Financial Services Authority (OJK). This study uses economic growth as the dependent variable and the Indonesian Sharia Stock Index and Islamic banking financing as independent variables. The research provides results that the performance of Islamic banking financing and the Indonesian Sharia Stock Index provides positive and significant results on economic growth. Based on the results of this study, it is hoped that the government will further strengthen policies that focus on the development of Islamic finance in Indonesia because improving the performance of the Islamic financial system can improve and encourage economic growth in Indonesia.
THE EFFECT OF THE USE OF E-BANKING, TRUST, INCOME LEVEL AND LITERACY ON THE CASH WAQF BEHAVIOR OF SHARIA BANK CUSTOMERS Khairul, Khairul; Tanjung, Hendri; Haryono, Yono
Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i2.26876

Abstract

Wakaf uang memiliki peranan yang penting dalam meningkatkan kesejahteraan umat. Potensi wakaf uang di Indonesia sangat besar, namun pengumpulan wakaf uang belum maksimal, Banyak faktor yang mempengaruhi perilaku seorang muslim berwakaf uang. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh  variabel e-banking, trust,  tingkat pendapatan dan tingkat literasi wakaf uang  terhadap perilaku berwakaf uang nasabah bank syariah. Penelitian ini menggunakan pendekatan positif dengan jenis penelitian survey. Populasi nasabah bank syariah. Data primer dikumpulkan melalui kuisioner dan dianalisis menggunakan Structural Equation Modelling  (SEM) – PLS. Hasil penelitian menunjukkan faktor ebanking tidak berpengaruh signifikan, sedangkan Trust, tingkat pendapatan dan tingkat literasi memberikan pengaruh yang signifikan terhadap perilaku nasabah bank syariah dalam berwakaf  uang.
THE IMPACT OF MOBILE BANKING AND RELATIONSHIP MARKETING ON CUSTOMER LOYALTY Rifaa'tin, Putri
Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i2.24612

Abstract

ABSTRAK Kualitas mobile banking di dunia perbankan sangat diutamakan dan diperhatikan dalam pelayanan nasabah sekarang, dan juga adanya relationship marketing yang baik diharapkan menjadikan nasabah perbankan syariah menjadi loyal. Melihat zaman sekarang yang serba digital maka diharapkan dengan adanya penelitian ini bertujuan untuk mengetahui pengaruh kualitas mobile banking dan relationship marketing terhadap loyalitas nasabah. Penelitian ini menggunakan pendekatan kuantitatif dengan pembagian kuisioner, sehingga diperoleh data primer yang diolah. hasil penelitian diperoleh bahwa kualitas mobile banking berpengaruh signifikan terhadap kualitas mobile banking, dan relationship marketing juga berpengaruh terhadap loyalitas nasabah. Namun Lokasi tidak berpengaruh signifikan terhadap loyalitas nasabah.Kata Kunci: Lokasi, Loyalitas Nasabah, Mobile Banking, Relationship Marketing.
ANALYSIS OF EFFORTS TO INCREASE MSME MARKET POTENTIAL THROUGH HALAL CERTIFICATION IN PEKANBARU CITY: THEORETICAL INSTITUTION APPROACH Sidabalok, Supriani; M.Rizwan, M.Rizwan; Asrina, Putri; Tarigan, Mida Aprilina; Nurlasera, Nurlasera
Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i2.25227

Abstract

Usaha mikro, kecil, dan menengah (UMKM) mempunyai peran yang sangat penting dalam peningkatan kemakmuran masyarakat serta ketahanan perekonomian nasional. Hal ini disebabkan karena usaha mikro memiliki karakteristik yang ideal untuk dikembangkan baik dari sisi kuantitas maupun kualitas. Salah satu cara meningkatkan kualitas UMKM agar dapat masuk ke segmen pasar yang lebih luas adalah dengan kepemilikan sertifikasi halal mengingat segmen pasar halal dunia terus mengalami peningkatan. Penelitian ini bertujuan untuk mengetahui faktor eksternal maupun internal yang mempengaruhi keputusan pelaku UMKM di Kota Pekanbaru untuk memiliki sertifikat halal.  Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan regresi logistik biner. Hasil penelitian menunjukkan bahwa faktor eksternal yang mempengaruhi kepemilikan sertifikasi halal adalah regulasi pemerintah (X1) dan permintaan konsumen (X2) dengan nilai Sig. masing-masing adalah 0,027 dan 0,025 sedangkan tindakan kompetitor (X3) tidak berpengaruh. Adapun pengetahuan (X4) menjadi satu-satunya faktor internal yang mempengaruhi kepemilikan sertifikasi halal dengan nilai Sig. 0,000, sedangkan tingkat pendidikan (X5) dan omzet (X6) tidak berpengaruh. Adapun nilai odds ratio untuk masing-masing variabel yang berpengaruh adalah 8,909 kali untuk X1, 0,070 untuk X2, dan 27,232 untuk X4. Berdasarkan hasil penelitian disimpulkan bahwa variabel pengetahuan menjadi faktor paling kuat dalam mempengaruhi keputusan pelaku UMKM untuk memiliki sertifikasi halal di Kota Pekanbaru.
THE EFFECT OF TALENT MANAGEMENT AND WORKLOAD ON EMPLOYEE JOB SATISFACTION Alfaruqhi, Muhammad; Zulhaida, Zulhaida; Indrayani, Henni; Identiti, Identiti; Lahamid, Qomariah
Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i2.21983

Abstract

Talent management is very important for organizations to be able to find the right people to carry out their work so that organizational performance will increase. Workload is one of the factors that will affect the performance of employees and organizations. This study aimed to determine the effect of talent management and workload on the job satisfaction of employees of the Regional Office of the Directorate General of Treasury, Ministry of Finance, Riau Province, either partially or simultaneously. Respondents in this study amounted to 40 people using the saturated sampling method (census). The data used are primary data and secondary data. The sampling technique in this study used a nonprobability sampling approach with saturated / census sampling techniques. The data analysis method used is a quantitative descriptive analysis with multiple linear regression. The results of the study show that talent management partially affects employee job satisfaction, as well as workload partially also affects employee job satisfaction Simultaneously talent management and workload influence the job satisfaction of employees of the Regional Office of the Directorate General of Treasury, Ministry of Finance, Riau Province. The magnitude of the effect is 67.1% while the remaining (32.9%) is influenced by other variables not examined in this study.
HOW ECONOMIC DYNAMICS INFLUENCE POVERTY: THE MODERATING POWER OF THE HUMAN DEVELOPMENT INDEX Zahirah, Qonitah Rifda; Wibowo, Muhammad Ghafur; Musthofa, Muhammad Wakhid; Julina, Julina
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.v21i1.38035

Abstract

This study explores how economic dynamics shape poverty levels in Indonesia, with a particular focus on the moderating influence of the Human Development Index (HDI). Utilizing a quantitative approach, data were gathered from 34 provinces across Indonesia over the period 2020–2024. Key variables examined include the open unemployment rate, Gross Regional Domestic Product (GRDP), population size, and regional minimum wage, while HDI functions as a moderating factor. The analysis employed multiple linear regression via the Generalized Least Square (GLS) method, followed by Moderated Regression Analysis (MRA) using EViews 12 software. By integrating panel data techniques and interaction effect assessments, the study reveals that both unemployment and population size significantly and negatively impact poverty reduction. In contrast, GRDP shows no statistically significant direct effect. The regional minimum wage demonstrates a significant influence, though its direction varies based on model specifications. Notably, HDI emerges as a powerful factor that not only significantly reduces poverty but also amplifies the negative impact of population size on poverty levels. However, its moderating role on other economic variables remains statistically insignificant. These insights underscore the intricate nature of poverty in Indonesia and emphasize the critical need for inclusive, human-centered development policies to drive meaningful and sustainable poverty alleviation.
THE INFLUENCE OF CONSUMER BEHAVIOR ON CONSUMER PURCHASE DECISIONS THROUGH BUYING INTEREST AND BUYING HABITS AS INTERVENING FACTORS Hadi, larbi el; Asra, Yunelly
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.v21i1.38360

Abstract

This study aims to analyze the influence of consumer behavior on purchasing decisions with buying interest and buying habits as intervening variables at the local retailer A Bee Mart in Bengkalis. This study uses an associative quantitative approach with a survey method. The sample size was 100 respondents using a purposive sampling technique. Data collection was carried out through a questionnaire based on a Likert Scale of 1–5. Data analysis used SmartPLS version 4. The results showed that consumer behavior has a positive and significant effect on purchasing decisions, both directly and indirectly through intervening variables. The variable of buying interest proved to be a link that strengthens the relationship between consumer behavior and purchasing decisions, where consumers with positive perceptions of the product showed a higher intention to purchase. Meanwhile, buying habits also have an important role as a mediating variable, indicating that repeat purchases at A Bee Mart are triggered by positive experiences and consumer attachment to the store

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