cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
ijibe.fe@unissula.ac.id
Editorial Address
Jalan Raya Kaligawe Km. 4 Semarang 50112, Jawa Tengah, Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
IJIBE (International Journal of Islamic Business Ethics)
Published by Universitas Islam Sultan Agung
ISSN : 25020633     EISSN : 25024647     DOI : 10.30659/ijibe
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Islamic Business Ethics (IJIBE) is a publication medium of research results in the field of Islamic business ethics. Islamic business ethics is a concept of business which based on Islamic values and principles. It is guidance for business actors to know what is right or wrong from Islamic perspective. This is aimed for the benefit of people and the welfare of broader community for either the present or the future.
Arjuna Subject : Psikologi - Psikologi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 10, No 1 (2025): March 2025" : 6 Documents clear
Improving Indonesia’s Sharia Banking Performance Through Intellectual Capital Efficiency and Sharia Compliance Nurcahyo, Satria Avianda; Ferdianto, Raditya; Kusumawati, Diah Ayu
IJIBE (International Journal of Islamic Business Ethics) Vol 10, No 1 (2025): March 2025
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.10.1.1-25

Abstract

This research aims to analyze improving sharia banking performance, which has become the main focus for sharia banks worldwide, including PT. Bank Syariah Indonesia in Semarang and Salatiga. It examines the role of intellectual capital efficiency and sharia compliance as mediating variables in improving sharia banking performance. The research methodology uses a quantitative approach through SEM PLS data collected by surveys using questionnaires. The research respondents were employees of PT Bank Syariah Indonesia in Semarang and Salatiga, with a total of 250 employees, consisting of 145 male and 105 female employees. The sampling technique used was a census, where the entire population was directly sampled, so the number of respondents was 250. The results of the analysis show that intellectual capital efficiency and sharia compliance have a significant influence on increasing sharia banking performance at PT. Bank Syariah Indonesia in Semarang and Salatiga. Sharia compliance has also been proven to be a mediating variable influencing intellectual capital efficiency and banking performance. This research provides a deeper understanding of the relationship between intellectual capital efficiency, sharia compliance, and increasing sharia banking performance in the context of Islamic banks in Indonesia. The implications of this research can help bank management identify areas that need improvement and optimize resources to improve their overall performance. By increasing the efficiency of intellectual capital management and ensuring compliance with sharia principles, PT. Bank Syariah Indonesia in Semarang and Salatiga improved its overall performance and strengthened the trust of customers and other stakeholders.
The Influence of Leverage, Financial Performance, and Capital Structure on Firm Value: An Islamic Perspective with Managerial Ownership as a Moderating Variable Utami, Galuh Mega; Waskito, Jaka; Utami, Yuni
IJIBE (International Journal of Islamic Business Ethics) Vol 10, No 1 (2025): March 2025
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.10.1.58-72

Abstract

The objective of this research is to assess the extent to which leverage, financial performance, and capital structure affect firm value, and to evaluate whether managerial ownership moderates these relationships with empirical evidence sourced from energy companies registered on the IDX for the 2021–2024. The analysis uses 88 samples from a population of 83 companies, selected using purposive sampling. This study employs quantitative data from published financial statements on the IDX for 2021–2024. Data processing employed multiple linear regression and MRA, utilizing SPSS as the analytical tool. The study finds that leverage and financial performance significantly enhance firm value. Meanwhile, capital structure does not significantly enhance firm value. Furthermore, managerial ownership moderates the relationship between leverage and firm value by strengthening the effect, and moderates the relationship between capital structure and firm value by weakening the effect. However, managerial ownership does not significantly influence the interplay between financial performance and firm value.
Point of View Maslahah Mursalah Among Workers in Organizations: Exploring an Islamic Perspective with Humanistic Value Prameswari, Dita; Nurcahyo, Satria Avianda; Damayanti, Adelia Ika; Rahayu, Indah; Fachrunnisa, Olivia
IJIBE (International Journal of Islamic Business Ethics) Vol 10, No 1 (2025): March 2025
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.10.1.%p

Abstract

This study aims to improve maslahah mursalah in organizations, measured from the perspective of today's active workers, and how they view maslahah mursalah in their respective workplaces. Humanistic leadership and work recognition are important and influential in implementing Islamic HRM in organizations. This study is motivated by several research gaps, especially the lack of research on maslahah mursalah in Islamic HRM. The method used in this study is quantitative research with a sample of 120 active workers in Grobogan Regency. Meanwhile, the sampling technique used is purposive sampling, with the criteria of working for a minimum of 2 years, aged 21-35 years old. Data analysis in this study is conducted with the SmartPLS 4.1 analysis tool. The study results show that humanistic leadership significantly influences work recognition, humanistic leadership significantly influences maslahah mursalah, work recognition significantly influences maslahah mursalah, and work recognition mediates the relationship between humanistic leadership and maslahah mursalah. On the other hand, there are findings related to the new concept of maslahah mursalah in organizations based on the perspective of today's workers who place more emphasis on knowledge, recognition, and reward.
Determinants of MSME Financing in OJK-Listed Regional Development Banks: An Islamic Perspective on Interest Rate as a Moderating Variable Fany, Firyal Afria; Utami, Yuni; Amirah, Amirah
IJIBE (International Journal of Islamic Business Ethics) Vol 10, No 1 (2025): March 2025
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.10.1.41-57

Abstract

This study aims to analyze the influence of third-party funds, non-performing loans, return on assets, and capital adequacy ratio on MSME financing distribution with interest rates as a moderating variable at regional development banks (RDBs) registered with the OJK (Financial Services Authority of Indonesia) during the 2020–2024 period. The research uses 115 samples from a population of 23 companies, selected using purposive sampling. This study employs quantitative data obtained from published financial statements of the OJK for 2020-2024. The analytical methods used are multiple linear and moderated analyses (MRA), processed using SPSS software. The study shows that third-party funds, return on assets, and capital adequacy ratio positively and significantly affect MSME financing. In contrast, non-performing loans have no significant impact. Interest rates significantly moderate the relationships between third-party funds, non-performing loans, and capital adequacy ratios with MSME financing. Conversely, they do not exhibit moderation on the relationship between ROA and MSME financing.
Analysis of Insurance Services in Financing Insurance at Bank Syariah Indonesia Tamlija, Tamlija; Imsar, Imsar
IJIBE (International Journal of Islamic Business Ethics) Vol 10, No 1 (2025): March 2025
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.10.1.%p

Abstract

This study investigates the implementation of insurance services within financing products at Bank Syariah Indonesia (BSI) Medan Juanda, focusing on service delivery, employee perceptions, and factors influencing its effectiveness. The approach used is qualitative experience-based research, which is carried out through interviews with eight customers and two employees. The findings reveal that the financing insurance services adhere closely to sharia principles, ensuring ethical and transparent processes that align with Islamic financial values. Employees perceive these services positively, acknowledging their significant role in providing customers with added value and financial protection. Supporting factors include a strong internal system and regular employee training, which contribute to effective service implementation. However, challenges such as limited customer understanding and persistent negative perceptions of sharia insurance hinder wider acceptance. The study’s insights emphasize the importance of enhancing customer education and addressing misconceptions to improve trust and satisfaction in Sharia-compliant financing insurance services.
Determinants of Financial Performance in Interest-Free Microfinance Institutions: Evidence from Ethiopia Ursad, Khalif Mohamed
IJIBE (International Journal of Islamic Business Ethics) Vol 10, No 1 (2025): March 2025
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.10.1.%p

Abstract

This study examines the determinants of financial performance in Interest-Free Microfinance Institutions (IMFIs) in Ethiopia. While Islamic finance has been recognized for promoting financial inclusion, limited research has addressed the performance and impact of IMFIs within the Ethiopian context. A longitudinal panel data approach was employed, using audited secondary data from three microfinance institutions offering interest-free services from 2012 to 2021. The study applied pooled Ordinary Least Squares (OLS) regression to evaluate the impact of internal and external factors on Return on Assets (ROA) as a performance metric. The empirical results reveal that institutional size has a statistically significant and positive impact on ROA. In contrast, operational efficiency, debt-to-equity ratio, and the number of active borrowers exhibit significant negative effects. Capital-to-asset ratio, institutional age, and GDP were found to be statistically insignificant. Accordingly, the study identifies debt-to-equity ratio, operational efficiency, number of active borrowers, and institutional size as key determinants significantly influencing the performance of interest-free microfinance institutions in Ethiopia. This research contributes to the literature on Islamic finance by providing novel insights into the performance drivers of IMFIs in an underexplored market. The findings offer valuable implications for policymakers and microfinance practitioners seeking to enhance the sustainability and impact of Shariah-compliant financial services in Ethiopia.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 10, No 1 (2025): March 2025 Vol 9, No 2 (2024): September 2024 Vol 9, No 1 (2024): March 2024 Vol 8, No 2 (2023): September 2023 Vol 8, No 1 (2023): March 2023 Vol 7, No 2 (2022): September 2022 Vol 7, No 1 (2022): March 2022 Vol 6, No 2 (2021): September 2021 Vol 6, No 1 (2021): March 2021 Vol 5, No 2 (2020): September 2020 Vol 5, No 1 (2020): March 2020 Vol 4, No 2 (2019): September 2019 Vol 4, No 1 (2019): March 2019 Vol 3, No 2 (2018): September 2018 Vol 3, No 1 (2018): March 2018 Vol 2, No 4 (2017): Special Issue 2017 Vol 2, No 3 (2017): Special Issue 2017 Vol 2, No 2 (2017): September 2017 Vol 2, No 1 (2017): March 2017 Vol 1, No 2 (2016): September 2016 Vol 1, No 1 (2016): March 2016 More Issue