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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 MEANING OF ASSETS BASED ON LOCAL WISDOM AND RELIGIOSITY: A TRANSCENDENTAL PHENOMENOLOGICAL STUDY Thalib, Mohamad Anwar
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.v21i1.38059

Abstract

This study explores the meaning of assets based on local cultural values and religiosity among university students in Gorontalo. Using an interpretive paradigm with a transcendental phenomenological approach, data were collected through in-depth interviews with selected informants and analyzed using five stages: noema, epoche, noesis, intentional analysis, and eidetic reduction. The findings reveal that assets are not only perceived as material possessions but also encompass social, spiritual, and cultural dimensions. Assets are understood as wealth that benefits others, a medium to help the community, faith in Allah SWT as the most valuable treasure, and the human body and dignity as divine trust. These meanings highlight a broader perspective of assets compared to modern accounting, which tends to emphasize material aspects. Theoretical implications of this research lie in expanding the conceptual framework of accounting by integrating social, cultural, and religious dimensions into the understanding of assets, thereby contributing to the development of a more holistic and humanistic accounting discourse. Practical implications show that non-material assets such as faith, solidarity, and dignity can serve as the basis for decision-making in personal finance, social participation, and organizational practices. This study emphasizes that accounting should not be limited to economic gain but also oriented toward social usefulness, cultural preservation, and spiritual accountability. 
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.v21i1.37570

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.
FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE AND SUKUK RATINGS: EVIDENCE FROM INDONESIA Yusrialis, Yusrialis; Matareng, M.Iqbal Qard
Jurnal Al-Iqtishad Vol 21, No 2 (2025): December 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i2.38798

Abstract

The development of the Islamic capital market in Indonesia has shown significant growth, particularly in corporate sukuk instruments. Sukuk ratings serve as an important indicator for investors in assessing the risk level and credibility of issuing companies. This study aims to analyze the effect of Profitability, Leverage, Liquidity, and Good Corporate Governance (GCG) on corporate sukuk ratings of companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Profitability is proxied by Return on Assets (ROA), leverage by the Debt to Asset Ratio (DAR), liquidity by the Current Ratio (CR), and GCG is proxied through institutional ownership.This research employs a quantitative approach using panel data regression analysis. The sample was determined through purposive sampling based on criteria requiring companies to have issued sukuk, disclosed institutional ownership information, and published financial statements during the research period. Based on these criteria, 39 observations from 13 companies were obtained. Data analysis was conducted using the random effect model with the assistance of EViews 13 software.The results show that profitability, leverage, and liquidity do not have a significant partial effect on sukuk ratings. These financial ratios are not considered primary determinants by rating agencies, which instead focus more on the company’s long-term ability to fulfill sukuk obligations and maintain stable cash flows. Conversely, Good Corporate Governance (GCG), measured through institutional ownership, has a significant effect on sukuk ratings. Higher institutional ownership indicates stronger managerial oversight, thereby increasing rating agencies’ confidence in the company’s governance quality. Simultaneously, all four variables significantly influence sukuk ratings, indicating that rating agencies assess companies comprehensively, considering both financial performance and governance aspects. These findings highlight the important role of corporate governance in determining sukuk ratings, while short-term financial ratios are not dominant factors. This study is expected to provide valuable insights for investors, issuing companies, and future researchers in understanding the determinants of sukuk ratings in Indonesia. 
WORK FAMILY CONFLICT AND JOB SATISFACTION OF FEMALE LECTURERS: THE ROLE OF SELF-EFFICACY IN HIGHER EDUCATION HUMAN RESOURCE MANAGEMENT Hasyim, Hariza; Ernalia, Yanti; Aira, Aras
Jurnal Al-Iqtishad Vol 21, No 2 (2025): December 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i2.38979

Abstract

This study examines the impact of work–family conflict on female lecturers’ job satisfaction, with self-efficacy considered as a mediating variable, from the perspective of Human Resource Management (HRM) in higher education. A quantitative survey was conducted involving 64 married female lecturers with permanent status at UIN Sultan Syarif Kasim Riau, selected through purposive sampling. Data were analyzed using multiple linear regression and path analysis with SPSS software.The findings reveal that work–family conflict significantly and negatively influences both self-efficacy and job satisfaction, while self-efficacy positively affects job satisfaction. However, self-efficacy was not confirmed as a mediating variable between work–family conflict and job satisfaction. These results highlight the importance of gender-responsive HRM policies in higher education, particularly in workload regulation, organizational support, and psychological capacity-building for female lecturers. Such measures are crucial to enhance job satisfaction and sustain the implementation of the Tri Dharma of higher education. 
EXPLORING THE DETERMINANTS OF ONNLINE SHOPPING CONSUMPTIVE BEHAVIOR: A LITERATURE REVIEW FORM THE SOR THEORY PERSPECTIVE Mirawati, Mirawati; zainol, Zuraidah binti; Mahmud, Amir; Siska, Maya; Putra, Rahmad Ade
Jurnal Al-Iqtishad Vol 21, No 2 (2025): December 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i2.37355

Abstract

This literature review examines the factors influencing online consumptive buying behavior, with a particular focus on lifestyle, financial literacy, self-control, religiosity, within the framework of the Stimulus-Organism-Response (SOR). It highlights the interaction of the interaction among these variables in shaping online consumer decisions, making, where lifestyle, financial literacy and self-control function as primary psychological stimuli, and religiosity acts as an internal filter. The review underscores a research gap concerning specific cultural contexts, particularly West Sumatera, where traditional cultural and religious values significantly influence consumer behavior. This paper proposes directions for future research, including the uses mixed-method approaches and longitudinal studies to further explore these dynamics in local settings
ASSESSING HOW TALENT MANAGEMENT, KNOWLEDGE MANAGEMENT, AND PROFESSIONALISM AFFECT THE PERFORMANCE OF BANK X IN RIAU Saputra, Yosep Adi; Mahyarni, Mahyarni; Meflinda, Astuti; Anggriani, Irien Violinda; Tanjung, Hasrudy
Jurnal Al-Iqtishad Vol 21, No 2 (2025): December 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i2.38708

Abstract

Human resources are widely regarded as a strategic asset that contributes to innovation, operational efficiency, and the development of sustainable competitive advantage within an organization. This study aims to examine the influence of talent management, knowledge management, and professionalism on employee performance at Bank X. The research adopts a quantitative approach with a saturated sample of 47 employees, and data were processed using SmartPLS 3 to assess the structural relationships among variables. The results show that talent management has a positive and significant effect on employee performance, indicating that systematic talent development, placement, and retention practices play a crucial role in enhancing employee outcomes. In contrast, knowledge management and professionalism do not demonstrate significant effects, suggesting that these variables may require stronger institutional support or mediating factors to influence performance. Overall, the findings emphasise the importance of strengthening talent management strategies to achieve organisational goals and improve banking performance. 

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