IJIBE (International Journal of Islamic Business Ethics)
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.
Articles
153 Documents
<![CDATA[IMPROVING THE PERFORMANCE OF VILLAGE SECRETARY ON THE BASIS OF TRAINING, FINANCIAL INCENTIVE, MONITORING AND EVALUATION (A case study in village government in Demak district) ]]>
<![CDATA[Sukarman Sukarman]]>;
<![CDATA[Widiyanto Widiyanto]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 2, No 4 (2017): Special Issue 2017 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.2.4.312-324
<![CDATA[The present study aimed to test a model in which training predicts professional competence and village secretary performance that were moderated by financial incentives and monitoring and evaluation. A total of 164 respondents from the village government office of Demak district completed questionnaires on training, professional competence, financial incentives, monitoring and evaluatiion, and village secretary performance. The results from structural equation modeling based on smartPLS 3.0 confirmed that 1) training was positively related to professional competence and village secretary performance; 2) professional competence was positively related to village secretary performance; and 3) financial incentives and monitoring and evaluation moderated the relationships between training and village secretary performance.]]>
<![CDATA[PROFIT MANAGEMENT IN ISLAM AND THE FACTORS ]]>
<![CDATA[Devi Permatasari]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 3, No 1 (2018): March 2018 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.3.1.388-400
<![CDATA[Profit Management is a phenomenon that is influenced by various factors. Among them are such as information asymmetry and free cash flow. In Indonesia alone there are already cases of profit management from several years ago. This study aims to determine the influence of information asymmetry, and free cash flow on profit management practices in manufacturing companies listed on the Stock Exchange. The population of this study are the manufacturing companies that listed in Indonesia Stock Exchange (IDX) 2012-2016. The sampling technique used was purposive sampling method. The method of analysis used in this study using multiple linear regression. The total number of samples for this study are 180 companies. But, there are found 45 samples as outlier should be excluded from sample observation. So,the final samples for this study are 136 companies. The results showed that the free cash flow has influence on profit management, and information asymmetry has no effect on profit management.Keywords: Profit managements, Information Asymmetry, Free cash flow.]]>
<![CDATA[THE INFLUENCE OF SHARIA BANKING CHARACTERISTICS AND MACROECONOMICS FACTORS ON SHARIA BANKING PROFITABILITY: EMPIRICAL STUDIES IN INDONESIA ]]>
<![CDATA[Rofiqo, Azidni]]>;
<![CDATA[Afrianti, Noni]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 4, No 1 (2019): March 2019 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.4.1.540-550
<![CDATA[The problem in this research is the unimmunity of teacher performance of SD Negeri in Mejobo District Kudus Regency. The purpose of this study is to analyze and to know the influence of Islamic Leadership on Teacher Performance through Teacher Competence and Quality of Work Life of Elementary School Teachers. The population of this research is all elementary school teachers from 3 villages in Mejobo District Kudus Regency as many as 129 people. This study used 100 teachers as a sample with Purposive Random Sampling. Datas were obtained from questionnaires and interviews. Data analysis using SPSS 16.0 and Eviews 9. The result of this research is Islamic Leadership, Teacher Competence, and Quality of Work Life positively influence to Teacher Performance. Based on data analysis only Quality of Work Life on Teacher Performance which has no significant effect. Teacher competence and Quality of Work Life can not be considered as intervening variable in this research.]]>
<![CDATA[DEPOSIT AND FINANCING INSTRUMENTS THROUGH WAQF BANK FOR FOSTERING REAL ECONOMY AND SOCIAL SUSTAINABILITY ]]>
<![CDATA[Ab. Aziz, Muhammad Ridhwan]]>;
<![CDATA[Yusof, Mohd Asyraf]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 4, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.4.2.611-626
<![CDATA[During the global financial crisis and its aftermath, Islamic financial institutions were less affected, protected by their fundamental operating principles of risk sharing and the avoidance of leverage and speculative financial products. This has led to a greater appreciation of the role of Islamic finance in supporting economic growth across the globe. The contribution of Islamic finance and Islamic social finance especially through waqf sector promotes real economic development and could help to foster real economy and social sustainability. The impact and contribution of waqf for economic development in fostering real economy and social sustainability can be obverved in many areas such as enhancing economic progress, eradicating proverty, restoring distribution of income, reducing government expenditure, preventing deficit financing and stimulate growth and job creation. Therefore, a new mechanism is needed to support non-bankable and poor customers for financing facilities via Shariah compliant Islamic financial products and services.The purpose of this paper is to examine the most feasible mechanism for deposit and financing instruments based on waqf through Waqf Bank that able to foster and stimulate economic and social sustainability in the real economy sector especially for Muslim countries. The methodology of research in this study is through qualitative research based on interviews with Muslim scholars as well as Islamic banking and waqf practitioners. The finding of this study shows that there is feasible mechanism and modus operandi for the development of deposit and financing instruments in the Waqf Bank that able to be applied in many Muslim countries worldwide.]]>
<![CDATA[Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness? ]]>
<![CDATA[Indriastuti, Maya]]>;
<![CDATA[Mar'ati, Fudji Sri]]>;
<![CDATA[Wijayani, Dianing Ratna]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 5, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.5.2.145-155
<![CDATA[This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.]]>
<![CDATA[EFFICIENCYMEASUREMENT OF ZAKAT INSTITUTION PROGRAM: CASE STUDY DOMPET DHUAFA INDONESIA ]]>
<![CDATA[Aam Slamet Rusydiana]]>;
<![CDATA[Hasna Maliha]]>;
<![CDATA[Salman Al-Parisi]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 1, No 1 (2016): March 2016 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.1.1.28-43
<![CDATA[Although social based, Zakat Institutions (OPZ) need to uphold professionalism, transparency and accountabilityin its management. Most recently, Zakat Core Principles is known as the measurement of zakat fundmanagement. This study would try to measure the efficiency of DompetDhuafa’s program as Decision Making Unit (DMU) in the level of efficiencyusing Data Envelopment Analysis (DEA) method. And also the research would look at the possibility of potential improvement from inefficient DompetDhuafa’s programs,input-output contribution and the reference contribution of the DMU.The results show that there are 6 DMU that efficient (100%) and inefficient as much as 18 DMU. The most inefficient program is wakaf fund (2012). In general, the main factor inefficiency ofDompetDhuafa program from 2010 to 2013 due to the distribution fund of DompetDhuafa program such as zakat, wakaf, humanity etc to ashnaf which is still less optimal.The distribution fund also has to increase up to 75.38%, then it is able to resolve the problem of poverty.]]>
<![CDATA[MODEL ON THE IMPROVEMENT OF INNOVATIVE BASED MARKETING PERSONNEL PERFORMANCE AT PT.BPR NUSAMBA CEPIRING ]]>
<![CDATA[Tonny Frediyanto]]>;
<![CDATA[Budhi Cahyono]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 2, No 3 (2017): Special Issue 2017 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.2.3.52-63
<![CDATA[This study aims to examine the effect of learning orientation on innovative performance and its impact on the Marketing personnel performance with internal audit supervision as moderation. The problem of research is how to improve the marketing personnel performance through learning orientation and innovative performance with internal audit supervision as moderation? The sample of this research is all marketing personnel who work in PT. BPR Nusamba Cepiring with a total of 101 respondents. Regression analysis is run with Statistical Package Social Science (SPSS) software to analyze the data. The result of the analysis shows that learning orientation has significant effect on innovative performance in improving the Marketing personnel performance by strengthening internal audit supervision. These empirical findings indicate that learning orientation has a significant effect on innovative performance; learning orientation has a significant effect on the Marketing personnel performance; innovative performance has a significant effect on the Marketing personnel performance; and internal audit supervision can strengthen the effect of innovative performance on the Marketing personnel performance which also have a significant effect on team performance.Keywords : learning orientation, innovative performance, Marketing personnel performance and internal audit supervision]]>
<![CDATA[A MODEL OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR IMPROVEMENT BASED ON INSTRINSIC MOTIVATION AND ORGANIZATIONAL JUSTICE IN REGIONAL SECRETARIAT OF SEMARANG REGENCYA MODEL OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR IMPROVEMENT BASED ON INSTRINSIC MOTIVATION AND ORGANIZATIONAL JUSTICE IN REGIONAL SECRETARIAT OF SEMARANG REGENCY ]]>
<![CDATA[Ika Rusmawati]]>;
<![CDATA[Mutamimah Mutamimah]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 2, No 4 (2017): Special Issue 2017 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.2.4.246-259
<![CDATA[Good Organizational Citizenship Behavior (OCB) needs to be supported by a strong commitment from human resources since the stronger the employees’ commitment, the higher the OCB will be. The improvemnet of Human Resource commitment needs to be supported by strong intrinsic motivation from human resources and organizational justice which is able to encourage human resources in improving organizational citizenship behavior (OCB). This study was conducted in Regional Secretariat of Semarang regency to 118 civil servants working there. Census was used as the sampling technique in this study in which every member of the population had the same opportunity to be taken as the research sample. Regressive analysis of path analysis model (path analysis) was used as the analysis technique. The research revealed that intrinsic motivation and organizational justice had a significant positive effect on organizational commitment and OCB, while commitment had a significant positive effect on OCB.Keywords : intrinsic motivation, organizational justice, commitment and OCB.]]>
<![CDATA[THE IMPROVEMENT OF ORGANIZATIONAL CITIZENSHIP BEHAVIOURS (OCB) THROUGH ISLAMIC WORK ETHIC, AFFECTIVE COMMITMENT, AND THE IDENTITY OF THE ORGANIZATION ]]>
<![CDATA[Gunadi Wibowo]]>;
<![CDATA[Wuryanti Wuryanti]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 2, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.2.2.286-300
<![CDATA[Employee who are willing to voluntarily help fellow co-workers to do work outside the assigned job description and the assistance provided is not included in the performance assessment, called organizational citizenship behavior (OCB). Podsakoff et.al (2000) states that OCB can influence organizational effectiveness because it can help improve co-workers productivity, increase managerial productivity and streamline the use of organizational resources for productive purposes. This research was conducted to identify the effect of Islamic work ethics, affective commitment and organizational identity on OCB. The data were collected from 110 employees at the Muhammadiyah Islamic Hospital of Kendal and the Muhammadiyah Darul Istiqomah Hospital of Kendal. The data were later analyzed using Structural Equation Modeling (SEM) using the Analysis of Moment Structure (AMOS 24) software. The result indicate that affective commitment and organizational identity have a significant effect on OCB while Islamic work ethics have no significant effect on OCB. The researcher hopes that this research can be developed in future research by adding other variables related to OCB that may have a greater influence on OCB.Keywords: OCB, Islamic work ethics, affective commitment, organizational identity]]>
<![CDATA[MICRO AND SMALL ENTERPRISES FINANCING MODEL THROUGH THE REVOLVING FUND MANAGEMENT INSTITUTION IN INDONESIA: AHP APPROACH ]]>
<![CDATA[Taufik Nugroho]]>;
<![CDATA[Aam Slamet Rusydiana]]>;
<![CDATA[Naelati Tubastuvi]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 3, No 2 (2018): September 2018 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.3.2.496-504
<![CDATA[The government established a Revolving Fund Management Institution (LPDB) which aims to help capitalize MSMEs by providing loan and financing assistance as needed. This study attempts to analyze effective MSME financing strategies to improve LPDB’s performance using the Analytic Hierarchy Process approach. The results show thatfrom the perspective ofgoals development, an increase in the workforce is considered more priority than a reduction in poverty and inequality. Meanwhile, from the perspective of the criteria for developing LPDB in Indonesia, the success of utilization is the priority compared to other criteria. From an alternative side, the form of a cooperative or Islamic cooperative is preferred over other forms.Keywords: LPDB Sharia, Small medium enterprises, Analytic Hierarchy Process]]>
