Title : Journal of Islamic Economic Scholar Abbreviation : JIES ISSN : 2716-2044 (online) DOI Prefix : Prefix 10.14421 Ed. in Chief : Rizqi Umar Al Hashfi Man. Editor : Agus Faisal; Rifaatul Indana Publisher : FEBI UIN Sunan Kalijaga Frequency : Biannual, June & December Citedness in : Google Scholar | Garuda JIES: Journal of Islamic Economic Scholar JIES is journal of student collage scientific papers, using electronic media as a place for publication research results from students college. This journal publish twice per year (Juny and December). JIES is a scientific journal that accepts publication papers of both literary and field results, which are included in the scope of Islamic Economics studies. Focus on the study is Islamic Economics, Business, Banking and Management.
Authors who publish with this journal agree to the following terms: 1.Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. 2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. 3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Analysis Of Halal Destination Attributes And Service Quality On Muslim Tourism Interest In Bogor Regency
Bogor Regency with a Muslim population of approximately 87% of 5.6 million people, has potential for halal tourism development. This research aims to analyze the impact of halal destination attributes and service quality on Muslim tourist interest in Bogor Regency. This study uses a quantitative approach to the population of Bogor Regency residents, with a sample of 100 tourists. Data were collected through questionnaires with a Likert scale and analyzed using SPSS, tested for validity and reliability, classical assumption tests, multiple linear regression analysis, hypothesis testing, and R² determination test to measure the relationship between halal destination attributes and service quality Muslim tourist interest. The results showed that halal destination attributes (X1) were proven to have a partial effect on Muslim tourist interest with t-count 3.955 > t-table 1.984. Similarly, service quality (X2) partially affects Muslim tourist interest with t-count 3.435 > t-table 1.984. Simultaneous testing confirms that both independent variables together have a significant effect on Muslim tourist interest, with a coefficient of determination (R²) of 77.7%, while the remaining 22.3% is influenced by factors outside the research.
Copyright (c) 2025 Roisiyatin Roisiyatin, Anida Lutfiyah https://creativecommons.org/licenses/by-sa/4.0
Fiqih Zakat Profesi Study Ijtihad Yusuf Al-Qaradawi dan Wahbah Az Zuhayli
Zakat has become a controversial topic of study that is experiencing new ijtihad in the modern era today. Contemporary scholars Yusuf Al-Qaradawi and Wahbah Al-Zuhayli consider professional zakat to be obligatory. However, in terms of how and what is determined, the rulings of the two figures have similarities and differences. This paper uses a library research approach, with content analysis techniques. This method is used to analyze the thoughts of Yusuf Al-Qaradawi and Wahbah Al-Zuhayli related to the law of professional zakat. According to the analysis, the similarity in the thought of professional zakat between Yusuf Al-Qaradawi and Wahbah Al-Zuhayli lies in the permissibility of giving professional zakat; both figures allow the giving of professional zakat although there are certain exceptions. The method of istinbath for professional zakat in Al-Qaradawi's perspective uses qiyas. The use of qiyas in determining professional zakat is analogized with the zakat of gold and silver. Whereas the istinbath method according to Wahbah al-Zuhayli is that professional zakat is not obligatory for every Muslim, because, according to him, there is no strong basis for the existence of professional zakat. However, he provides leniency for those who make professional zakat obligatory.
Copyright (c) 2025 Agus Faisal, Ahmad Rofiq https://creativecommons.org/licenses/by-sa/4.0
Determinants of Halal Cosmetics Purchase Intention in Gen-Z: An Empirical Study in Java Island
This study aims to analyze the influence of halal marketing, halal labeling, knowledge, brand image, and product quality on the interest in buying halal cosmetics in the Zilenial generation.The method used in this study is a quantitative survey approach through a questionnaire with a sample of 211 Gen-Z respondents who were selected by purposive sampling based on birth criteria between 1997-2012, domiciled on the island of Java and had bought halal cosmetic products. Data analysis was carried out using Structural Equation Modeling (SEM) technique. This study shows that halal marketing, halal labeling, halal knowledge, brand image, and product quality have a significant influence on buying interest. The implications of this research can be used by halal cosmetics industry players as a basis for formulating marketing strategies that are more effective and in accordance with the characteristics of Gen Z. By utilizing the right strategy, companies can help the country's economic growth.
Copyright (c) 2025 Muhammad Iqbal Mahdi, Anindita Imam, Jeihan Ali Azhar https://creativecommons.org/licenses/by-sa/4.0
Analisa Efisiensi Badan Amil Zakat Nasional (BAZNAS) Sebelum dan Pada Saat Pandemi Covid-19
Abstract One of the Amil Zakat Institutions in charge of collecting funds from the public and redistributing them is the Amil Zakat Institution (LAZ) or Amil Zakat Agency (BAZ). The existence of this institution aims to collect funds from the community in the form of zakat, infaq, sadaqah (ZIS) which will be redistributed to underprivileged people. This study aims to analyze the efficiency of the National Amil Zakat Agency (BAZNAS) in 2017-2021 before and during the co-19 pandemic based on financial reports taken from the official BAZNAS website using the Data Envelopment Analysis (DEA) method with variables of zakat revenue and employee expenditure as input variables and variables of zakat distribution as output variables. The results showed that the efficiency of BAZNAS's financial performance occurred in 2018 and 2021 and in 2017, 2019, and 2020 BAZNAS's financial performance could be said to be inefficient.
Copyright (c) 2025 Nurul Hidayatullah, Shulhah Nurullaily https://creativecommons.org/licenses/by-sa/4.0
E-Marketing Determinants of Bank Syariah Indonesia Mobile Banking Customer Loyalty (Study D.I. Yogyakarta)
This study aims to examine the influence of e-trust, e-service quality, e-satisfaction, and electronic word of mouth (e-WOM) on customer loyalty among users of Bank Syariah Indonesia’s mobile banking services in the Special Region of Yogyakarta. Using a quantitative approach and multiple linear regression analysis on 110 respondents, the results show that e-satisfaction and e-WOM have a positive and significant effect on customer loyalty, whereas e-trust and e-service quality do not have a significant effect. Collectively, the four variables explain 54.9% of the variation in customer loyalty. These findings emphasize the critical role of satisfaction and digital recommendations in sustaining user loyalty in mobile Islamic banking services.
Copyright (c) 2025 Hamidah Hamidah https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Fitur, Kemudahaan Penggunaan dan Customer Perceived Value terhadap Loyalitas Nasabah Pengguna BSI Mobile
Mobile banking has become one of the most popular banking services in Indonesia, offering convenience and flexibility in conducting financial transactions. However, with the increasing number of mobile banking services, customer loyalty has become a key factor in retaining customers. This study aims to determine the effect of features, ease of use, and customer perceived value on customer loyalty of BSI Mobile users in the Special Region of Yogyakarta with a sample size of 100 respondents. The method used is a quantitative approach with purposive sampling method. The analytical tool used is IBM SPSS Statistics 30 software. The results of this study show that the variables of ease of use and customer perceived value have a significant effect on customer loyalty. While the feature variable does not have a significant effect on customer loyalty of BSI Mobile users in the Special Region of Yogyakarta.
Copyright (c) 2025 Oni Monika, Rifaatul Indana https://creativecommons.org/licenses/by-sa/4.0/
Implementation of Halal Certification Institutions in ASEAN Countries
ASEAN serves as an integrated market and manufacturing hub, facilitating the seamless movement of goods, services, capital, investment and production . Wrong One regulation Which applied rates customs enter Which imposed on goods Which traded in between countries ASEAN members . Implementation trading free in ASEAN cause concerns among​ public Muslim in Indonesia And countries ASEAN other regarding the halal status of imported products. To overcome this problem, standardized requirements, labels, and registration procedures are needed for halal certification. This study aims to analyze the implementation of halal certification in halal certification institutions in ASEAN countries, especially Indonesia, Malaysia, and Thailand. This study uses comparative qualitative by collecting primary and secondary data. Primary data is obtained from information on official government websites and halal certification institutions. Meanwhile, secondary data is obtained from literature such as journals, articles, and books that are relevant to the research topic. Such as the halal standards of each country and comparing them with aspects of technology, determination procedures, legal issues, and audit methods. The results of the analysis show that ASEAN member countries, especially Indonesia, Malaysia and Thailand, have different regulations and requirements for implementing halal assurance standards. However, these differences create confusion and hinder international trade. Say Key: ASEAN; Indonesia Malaysia Thailand; Certification halal; Halal standards
Copyright (c) 2025 Fefi Diniyati Sholihah, Sirajul Arifin https://creativecommons.org/licenses/by-sa/4.0
Analisis Faktor-Faktor yang Mempengaruhi Perilaku Keuangan Pribadi pada Generasi Z
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi perilaku keuangan pribadi pada Generasi Z di Indonesia. Dengan pendekatan kuantitatif dan metode deskriptif korelasional, penelitian ini menggunakan data dari 43 responden yang berasal dari kalangan Generasi Z. Variabel independen yang diteliti meliputi literasi keuangan, sikap terhadap uang, gaya hidup konsumtif, dan perencanaan keuangan, sementara variabel dependen adalah perilaku keuangan pribadi. Hasil analisis deskriptif menunjukkan bahwa tingkat literasi keuangan responden tergolong tinggi, sikap terhadap uang cukup baik, dan gaya hidup konsumtif relatif rendah. Analisis korelasi Pearson menunjukkan bahwa seluruh variabel independen memiliki hubungan yang signifikan terhadap perilaku keuangan pribadi, dengan koefisien tertinggi ditunjukkan oleh literasi keuangan (r = 0.628) dan perencanaan keuangan (r = 0.611). Temuan ini memperkuat literatur yang menyatakan bahwa perilaku keuangan individu dipengaruhi secara simultan oleh pengetahuan, sikap, gaya hidup, dan kebiasaan perencanaan. Penelitian ini memberikan kontribusi dalam memahami perilaku finansial generasi muda serta memberikan implikasi bagi pengembangan pendidikan keuangan yang relevan di era digital.
Copyright (c) 2024 akhmad ilma sadulur, Wabi Abdul Wahab https://creativecommons.org/licenses/by-sa/4.0
Dampak Kebijakan Moneter terhadap Fluktuasi Nilai Tukar Studi Kasus: Indonesia dan Amerika
Penelitian ini menganalisis dampak kebijakan moneter terhadap fluktuasi nilai tukar di Indonesia dan Amerika Serikat selama 2014–2023. Menggunakan regresi linier berganda data panel, hasil menunjukkan suku bunga berpengaruh positif signifikan, sementara inflasi negatif signifikan. Model Pooled OLS lebih sesuai berdasarkan uji statistik. Penelitian ini menekankan pentingnya kebijakan moneter yang efektif dalam menjaga stabilitas nilai tukar.
Copyright (c) 2024 Ilham Panuntun, Rif'an Agunanto, Syaiful Habibbullah https://creativecommons.org/licenses/by-sa/4.0
The Use of the Data Envelopment Analysis (DEA) Method in Measuring the Efficiency of Sharia Rural Banks (BPRS) in D.I. Yogyakarta
This research aims to analyze the level of efficiency in the financial performance of the Sharia People's Financing Bank of D.I. Yogyakarta during the period from 2014 to 2023. The data source for this research is secondary data obtained from the annual reports of each Sharia People's Financing Bank, with a sample of 11 banks using the purposive sampling method. this research uses the Data Envelopment Analysis (DEA) method with the DEAP 2.1 software. The input variables in this study are total assets, third-party funds, and operational costs, while the output variables in this study are financing and income. The research results show that during the period 2014-2023, out of 11 Sharia People's Financing Banks, 9 Sharia People's Financing Banks achieved a perfect efficiency score of 100% or 1, and 3 Sharia People's Financing Banks have not yet achieved a perfect efficiency score of 100% or 1.
Copyright (c) 2025 Lilis Muallimah, Furqonul Haq https://creativecommons.org/licenses/by-sa/4.0
Faktor-Faktor yang Mempengaruhi Aksesibilitas UMKM Terhadap Pembiayaan di Bank Syariah (Studi Pada UMKM Kampung Lembur Sawah Mulyaharja)
Micro, Small and Medium Enterprises (MSMEs) have a very strategic role in developing the region , and can support large industries and become one of the drivers of a country's progress. However, in its operations, MSMEs have many obstacles, one of which is capital from Islamic banks in the form of financing. This study aims to determine the factors that affect the accessibility of SMEs to financing in Islamic banks. The method used in this study is a quantitative method with the help of SPSS For Windows Version 23 data processing software. The population in this study is the MSMEs of village Lembur Sawah Mulyaharja, totaling 86 SMEs with a total sample of 86 SMEs. The results showed that the information, guarantee and location factors had a significant and positive effect both simultaneously and partially on the accessibility of MSMEs in Islamic banks. The most dominant factor influencing the accessibility of MSMEs to Islamic bank financing is the information factor. The information needed for MSMEs in accessing financing at Islamic banks is information related to procedures, financing requirements, system convenience, profit sharing, and financing retrieval services at the concerned Islamic bank.
Copyright (c) 2024 Imam Abdul Aziz, Junaidi, Andri Brawijaya https://creativecommons.org/licenses/by-sa/4.0
Bagaimana Cara Menangani Judi Online di Masyarakat?
The issue of gambling in Indonesia is a complex and challenging one to address, particularly given the prevalence of the practice, which is especially prevalent in the form of online gambling, which is growing rapidly in tandem with technological advances. Despite the implementation of legal measures, such as the arrest of perpetrators and bookmakers, public awareness of the dangers of gambling remains limited. It is therefore imperative that the government implement more robust measures to combat online gambling. This research employs a qualitative interview method with five informants to gain a comprehensive understanding of the issues involved, as well as to analyze data from various sources regarding social issues related to gambling. In accordance with the stipulations set forth in Law Number 9 of 1981 concerning Gambling Control, all forms of gambling, whether conducted within the confines of casinos or via online platforms, are explicitly prohibited. Furthermore, the license to operate these gambling activities has been revoked as of March 31, 1981. This evidence substantiates the assertion that gambling is an unacceptable practice, as it has the potential to give rise to a range of social issues and cause harm to those who engage in it. In response to the prevalence of online gambling, the government has taken several measures, including collaboration with law enforcement agencies, the formulation of pertinent legislation, partnership with the Ministry of Communication and Information, and the imposition of stringent penalties for those involved in online gambling in accordance with Law No. 19 of 2016.
Copyright (c) 2024 Maya, Nur Asiah, Regina Widi Astrian, Sania Rumatiga, Fatimah Wardatul Jannah https://creativecommons.org/licenses/by-sa/4.0
Determinants of Shopee Paylater Usage Decisions with Financial Management Behavior A Moderating Variable
In the era of modern globalization, technology is developing rapidly, marked by the presence of digital-based financial technology in people's lives. This technology, known as financial technology (fintech), presents new innovations in the financial industry in Indonesia in the form of the Paylater feature on the Shopee marketplace. This study uses a quantitative approach with a questionnaire research method with a sample of 155 respondents with all respondents specifically for Shopee Paylater service users in generation Z in DI Yogyakarta who are not yet working. The analysis method used in this study is SEM-PLS with the help of the WarpPLS 7.0 analysis tool. The results of this study indicate that partially, religiosity, income, risk perception, and lifestyle have a significant positive effect on the decision to use Shopee Paylater. Financial Management Behavior does not moderate the partial relationship between religiosity, risk perception and lifestyle on the decision to use Shopee Paylater. While Financial Management Behavior is proven to moderate the relationship between income and the decision to use Shopee Paylater.
Copyright (c) 2024 Az Zahra Zain Widodo, Furqonul Haq https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Intellectual Capital, Leverage, Kebijakan Dividen, dan Kualitas Audit Terhadap Earnings Management dengan Profitabilitas sebagai Variabel Moderasi
Earnings management actions can occur in large and small companies, in financial and non-financial companies. Earnings management can occur when managers in reporting company finances use judgment for deviations in financial statement information on the basis of company performance. Factors that can motivate managers to practice earnings management are leverage, audit quality, and profitability. This study aims to determine how intellectual capital, leverage, dividend policy, and audit quality influence earnings management with profitability as a moderating variable. In this study, the population used was companies listed on the Jakarta Islamic Index 70 (JII70) for the 2015-2021 period. The sample selection was carried out using a purposive sampling technique so that as many as 20 companies were found that matched the research criteria, so that 140 research data were obtained. The data analysis technique used panel data regression with the help of the E-Views 12 statistical tool. The results showed that intellectual capital, leverage , dividend policy has no significant effect on earnings management, audit quality has a significant negative effect on earnings management, profitability is able to strengthen the effect of intellectual capital on earnings management, profitability cannot strengthen the effect of leverage and dividend policy on earnings management, profitability is able to strengthen the effect of audit quality on earnings management.
Copyright (c) 2024 Firda Nur Hidayah, Rosyid Nur Anggara Putra https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Struktur Kepemilikan dan Income Smoothing pada Keinformatifan Laba Akuntansi
Angka akuntansi di pasar negara berkembang kurang informatif tentang nilai ekonomi perusahaan dibandingkan dengan angka di negara maju. Sehingga keinformatifan laba terus menjadi masalah yang menantang bagi para investor, analis keuangan, manajemen dan peneliti akademis. Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan perusahaan dan income smoothing terhadap keinformatifan laba akuntansi pada perusahaan manufaktur yang telah terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tahun 2016-2020. Sampel dalam penelitian ini yaitu perusahaan manufaktur yang memenuhi kriteria tertentu yang ditentukan menggunakan purposive sampling dengan jumlah sampel penelitian sebanyak 165 data observasi. Teknik analisis data yang digunakan yaitu analisis regresi berganda yang diolah menggunakan e-views9. Hasil penelitian menunjukan bahwa struktur kepemilikan tidak berpengaruh terhadap keinformatifan laba, sedangkan income smoothing berpengaruh secara negatif terhadap keinformatifan laba. Hasil ini mendukung teori keagenan dan teori sinyal yang mana income smoothing yang dilakukan manajemen merusak transparansi dan menurunkan nilai guna informasi juga memberikan sinyal negatif mengenai ketidakpastian laba dimasa datang sehingga mengurangi kekuatan respon investor dan menurunkan keinformatifan laba.
Copyright (c) 2024 Vesti Warohmah, Rosyid Nur Anggara Putra https://creativecommons.org/licenses/by-sa/4.0
The The Analysis of PNM Mekar Syariah Financing Practices from the Perspective of Islamic Law in West Kalimantan
This study aims to evaluate the practice of lending money implemented by PT Permodalan Nasional Madani (PNM) Mekar Syariah in West Kalimantan, from the perspective of Islamic law. The phenomenon of capital needs for micro and small businesses is an important background for the birth of this Islamic financing institution. This study uses a qualitative approach with a field research method. Data were obtained through in-depth interviews, observations, and documentation which were then analyzed descriptively. The results of the study indicate that lending practices at PNM Mekar Syariah contain elements of Islamic financing contracts, but there are still several aspects that need to be adjusted to be fully in line with the principles of muamalah in Islam. This study recommends strengthening sharia supervision and ongoing guidance for customers to improve compliance with sharia values.
Copyright (c) 2025 M Basri, Ahmad Hasani https://creativecommons.org/licenses/by-sa/4.0
Analisis Komunikasi Bisnis Islam dalam Strategi Pemasaran UMKM Fesyen Muslim As-Shofa
The purpose of this research is to find out the marketing strategies implemented by As-Shofa business actors and also to find out whether the strategies implemented by As-Shofa business actors have implemented the principles of Islamic Business Communication. The approach taken is to use descriptive qualitative data analysis techniques used, namely the Miles and Huberman technique and also the checklist matrix, data collection through interviews and documentation. Based on the research results, As-Shofa MSME business communication has implemented Islamic business communication, but not all principles have been applied to business communication. In each communication variable there are principles of Islamic business communication contained, among others, (1) The communicator is a person who has credibility so that the principle of consideration is applied to, (2) Messages and information given to the communicant to the point apply the principles of clarity and concreteness , (3) The communication of each strategy is adjusted to the purpose of the communication, the communicants are people who need information on UMKM As-Shofa products so that this variable applies the principle of Conciseness, (4) The context of communication carried out in each strategy is adjusted to the purpose of this is to apply the principle of concreteness, (5) Most of the communication channels used in each strategy are direct verbal communication (face to face). In direct communication, communication is quite effective, because there is direct interaction between the communicator and the communicant. When there is an error message, direct communication can be straightened out because of interactive communication. In this communication channel, the principle of Consideration is applied.
Copyright (c) 2024 Muhammad Nurcholish Arasyid, Wildan Munawar, Muhammad Amin https://creativecommons.org/licenses/by-sa/4.0
Analisis Potensi Ekonomi Pesantren Berbasis Kewirausahaan melalui Media Wakaf Produktif untuk Pemberdayaan Umat di Masa Pandemi Covid-19
Pandemi Covid-19 memiliki dampak yang signiikan terhadap ekonomi di dunia. berbagai kebijakan diberlakukan guna mengatasi penyebaran Covid-19, seperti physical distancing, social distancing, pemakaian masker, hingga pembatasan sosial berskala besar (PSBB). Terjadinya penurunan aktivitas manusia, para pelaku usaha khususnya usaha mikro, kecil dan menengah tidak sedikit yang mengalami gulung tikar disebabkan melemahnya laju ekonomi. Hal ini disebabkan salah satunya adalah lumpuhnya kegiatan usaha masyarakat. Tujuan penelitian ini yakni mengidentifikasi niat santri/santriwati dalam pengembangan wakaf produktif di lingkungan pesantren selanjutnya wajaf produktif tersebut salah satunya digunakan sebagai pemberdayaan ekonomi umat. Metode yang digunakan dalam penelitian ini yakni pendekatan statistik dengan mengadopsi model Structural Equation Modelling (SEM). Metode pengumpulan data dalam penelitian ini yakni menggunakan kuesioner dengan teknik puposive sampling yang ditujukan kepada seluruh santri dan santriwati di Yogyakarta. Hasil penelitian menunjukkan bahwa religiosity dan knowledge menunjukkan hasil yang signifikan terhadap attitude serta attitude dan perceived behavioral control selanjutnya memengaruhi intention untuk berwakaf secara signifikan. Namun, subjective norm menunjukkan hasil yang tidak signifikan terhadap intention berwakaf di kalangan santri/santriwati. Oleh karena hasil tersebut, maka pegembangan wakaf dikalangan pesantren harus ditingkatkan untuk selanjutnya dimanfaatkan untuk pengembangan ekonomi Umat.
Copyright (c) 2023 Annes Nisrina Khoirunnisa, Muhammad Hanif Ibrahim, Alifia Nur Zaida https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Tingkat Pemahaman Masyarakat terhadap Produk Pegadaian Syariah Kota Makassar
Penelitian ini bermula dari rendahnya pemahaman masyarakat tentang Pegadaian Syariah, yang disebabkan oleh mayoritas pengguna layanan keuangan Pegadaian berasal dari golongan ekonomi menengah ke bawah. Umumnya, mereka tidak memiliki tingkat pendidikan yang tinggi, sehingga pemahaman mereka mengenai Pegadaian Syariah masih terbatas. Penelitian ini bertujuan untuk menilai dampak tingkat pemahaman masyarakat terhadap produk yang ditawarkan oleh Pegadaian Syariah Kota Makassar. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik pengumpulan data yang dilakukan berupa observasi, kuesioner, dan dokumentasi. Jumlah populasi sebanyak 822.750 orang dan menggunakan sampel slovin sehingga diperoleh 100 responden. Hasil penelitian ini membuktikan berdasarkan perhitungan uji regresi linier sederhana, Koefisien regresi Xsebesar 0,784memberikan arti bahwa Tingkat Pemahaman Masyarakat (X) berpengaruh Positif terhadap Produk Pegadaian Syariah (Y). Hal ini menunjukkan bahwa dengan meningkatnya Tingkat Pemahaman Masyarakat, makaterjadi peningkatan pada Produk Pegadaian Syariah. Sebaliknya, jika Tingkat Pemahaman Masyarakat menurun, makaterjadi penurunan pada Produk Pegadaian Syariah.Hasil penelitian ini menunjukkan bahwa hipoteisis diterima dikarenakan Tingkat Pemahaman Masyarakat (X) dengan Nilai thitung (12.608) > ttabel (1.984) serta nilai signifikannya (0,000) < (0,05) sehingga terbukti bahwa varibel Tingkat Pemahaman Masyarakat berpengaruh Positif dan signifikan terhadap Produk Pegadaian Syariah, maka pada tingkat kekeliruan 5% dinyatakan untuk hipotesis diterima.
Copyright (c) 2023 Asrini, Muhammad Najib Kasim, Agusdiwana Suarni https://creativecommons.org/licenses/by-sa/4.0
Implementasi Profit And Loss Sharing (PLS) Pengrajin Kain Tenun Sutera di Kabupaten Wajo di Tinjau dari Konsep Ekonomi Islam
Finding out the profit and loss distribution system in the silk woven fabric sector in the Wajo district is the goal of this type of qualitative research. The author conducts fieldwork-based interviews and documentation to produce the processed data. According to the study's findings, Wajo district's silk weaving industry's attempt to introduce profit sharing was having trouble. When the profits are distributed fairly in accordance with the original agreement, but the losses are only borne by the craftsmen by deducting work wages if the thread is damaged, and the capital owner does not contribute to the distribution, Islamic economic principles are not applied. This goes against the tenets of Islamic economics, which hold that gains and losses should be distributed equally and should not be detrimental to any party.
Copyright (c) 2023 Syafruddin, Khalid, Suarni https://creativecommons.org/licenses/by-sa/4.0
Impact Of Green Financing and Financial Factors on Islamic Banks' Performance in Indonesia: a Regression Analysis
Kinerja keuangan pada sektor perbankan akan memperlihatkan kondisi keuangan pada setiap periode. Kinerja keuangan secara khusus juga dapat menampilkan kemampuan sektor perbankan dalam menghasilkan laba. Hal serupa juga berlaku pada sektor perbankan syariah di Indonesia. Pada dasarnya terdapat beragam faktor yang kemudian dapat mempengaruhi kinerja keuangan sekto perbankan. Selaras dengan hal tersebut, penelitian ini bermaksud untuk menyelidiki pengaruh antara variabel green financing, capital adequacy ratio, islamic income ratio, dan profit sharing ratio terhadap kinerja keuangan perbankan syariah di Indonesia. Adapun sampel yang digunakan dalam penelitian ini diambil menggunakan teknik purposive sampling. Dengan melakukan pembatasan pada jenis perbankan syariah yang telah menerbitkan sustainability report dan financial report dalam periode 2020 hingga 2021. Sehingga terdapat 10 perbankan syariah yang kemudian dijadikan sampel dalam penelitian ini. Selanjutnya, dalam peneliti juga mengadopsi classic assumsion dan multiple linear regresion. Dimana setiap pengujian memanfaatkan software SPSS 22. Adapun hasil classic assumsion pada penelitian ini mengungkapkan bahwa data terdistribusi normal, tidak terdapat heterokedastisitas, tidak terdapat autokorelasi, dan tidak terdapat gejala multikolinearitas. Adapun hasil uji hipotesis menunjukkan bahwa variabel green financing, capital adequacy ratio, dan islamic income ratio tidak berpengaruh terhadap financial perfomance. Sedangkan variabel profit sharing ratio menunjukkan pengaruh negatif terhadap financial perfomance pada perbankan syariah.
Copyright (c) 2023 Ahmad Febriyanto , Lea Fathra Azha Nabiela, Fadilla Nur Agisti https://creativecommons.org/licenses/by-sa/4.0
Strategy for the Distribution of Zakat, Infaq and Sedekah Funds in An Effort to Increasing Public Awwareness (Case Study BAZNAS Tasikmalaya Regency)
Zakat sebagai rukun Islam merupakan kewajiban setiap Muslim yang mampu membayarnya dan diperuntukkan bagi mereka yang berhak menerimanya. Dengan pengelolaan yang baik, zakat merupakan sumber dana potensial yang dimanfaatkan untuk memajukan kesejahteraan umum bagi seluruh masyarakat. Penyaluran zakat berguna sebagai pemberdayaan ekonomi umat seperti memberantas kemiskinan, meningkatkan kesehatan umat, meningkatkan kualitas pendidikan umat dan menjadi salah satu sumber dana sosial ekonomi umat bagi umat Islam. BAZNAS Kabupaten Tasikmalaya mempunyai program peningkatan ekonomi produktif dengan mendistribusikan zakat secara produktif. Inilah yang membuat penulis tertarik untuk menelitinya. Yang menjadi pokok permasalahan dalam penelitian ini, yaitu: Pertama, adanya mustahik yang mengaku sebagai musafir; Kedua, kurangnya literasi masyarakat mengenai penerima zakat (mustahik). penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif,. Sumber data yang digunakan berasal dari data primer berupa wawancara dan observasi serta data sekunder berupa buku-buku, dokumentasi, media internet yang ada kaitannya dengan penelitian yang akan dilakukan.
Copyright (c) 2023 Syara Sabilla Fauziani, Lala Nardilah Nur Azmi, Dewi Anggarani https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Ratios on Banking Financial Performance
This research aims to determine the influence of financial ratios on the financial performance of banking institutions. The selected sample is Bank Rakyat Indonesia for the observation period from 2019 to 2022. All financial data was obtained through Bank Rakyat Indonesia's annual reports. This study involves financial ratio variables such as CAR, NPL, BOPO, and LDR, while the financial performance variable utilizes ROA. Multiple linear regression analysis was employed for data analysis in this research, utilizing the SPSS software. The research findings indicate that CAR significantly affects Bank Rakyat Indonesia's ROA. However, the other variables do not demonstrate any significant impact on Bank Rakyat Indonesia's ROA
Copyright (c) 2024 Gunem Jarwani, Mustofa Sahri, Nisa Aulia Rohmah, Rini Nurlatifah https://creativecommons.org/licenses/by-sa/4.0
The Influence of Provincial Minimum Wage, Human Development Index, Illiteracy Rate, and Unemployment Rate on Poverty
This research aims to examine the influence of Provincial Minimum Wage (UMP), Human Development Index (HDI), Literacy Rate (AMH), and the unemployment rate on the poverty level in Java Island. The observation in this study was conducted using data from 2018 to 2020 accessed through the Central Statistics Agency. Multiple linear regression analysis was chosen as the data analysis technique in this research, and the SPSS software supported the data analysis steps. The results of this study indicate that the Provincial Minimum Wage, Human Development Index, and unemployment rate have a significant influence on the poverty level of Java Island. However, the Literacy Rate shows results that tend to have no significant impact
Copyright (c) 2024 Syifa Khairunnisa, Haiatul Maknun, Vikry Dimas https://creativecommons.org/licenses/by-sa/4.0
Productive Zakat Empowerment Analysis In BAZNAS Institutions
The problem of this research leads to the distribution of productive zakat funds to mustahiq and human resources who do not yet understand both the community and BAZNAS of Ciamis Regency regarding this zakat. In its distribution, it has not been able to fulfill the objectives of productive zakat.After receiving assistance to the mustahiq. The purpose of channeling zakat funds is to increase the business of mustahiq and hope that these mustahiq will not always be mustahiq but will be able to become muzakki in the future. This type of research is a descriptive qualitative research, with the specification of field research. Descriptive qualitative research is writing that aims to describe the status of phenomena in a systematic and rational manner. Qualitative research methods in practice depend on the ability of the research, in explaining the phenomena studied in a descriptive form. This research was conducted at Baznas Ciamis Regency. The data obtained are from interviews with informants. The results of this study indicate that the distribution of productive zakat funds to increase mustahiq business in Ciamis Regency has not been running effectively, where there are several problems including the problem of human resources at BAZNAS which are few, mustahiq who do not understand the concept from productive zakat and lack of commitment when managing zakat funds, and the absence of a clear system resulting in less precise targeting in determining mustahiq and inaccurate distribution. The solution for solving this problem is where the informants agreed that BAZNAS should provide education and assistance to productive zakat mustahiq so that their businesses can develop, and make guidelines in the management of productive zakat both in determining mustahiq and its distribution
Copyright (c) 2024 Muhamad Arya Ramadhan, Deden Diki Permana, Rahmat Gumilar https://creativecommons.org/licenses/by-sa/4.0
The Influence of Social and Cultural Factors on The Saving Interest of Bank Syariah Indonesia Customers
The aim of this study is to observe the influence of social and cultural factors on the saving interest of customers at Bank Syariah Indonesia in Yogyakarta. The variables in the research include independent variables (social and cultural) and the dependent variable (saving interest). Hypothesis 1 states: There is a significant influence between social (X1) and the saving interest (Y) of Bank Syariah Indonesia's customers in Yogyakarta. Meanwhile, hypothesis 2 states: There is a significant influence between cultural (X2) and the saving interest (Y) of Bank Syariah Indonesia's customers in Yogyakarta. The research object is Bank Syariah Indonesia in Yogyakarta. The research type is causal with a quantitative approach. The population of this study comprises all customers of Bank Syariah Indonesia in Yogyakarta. The research sample consists of 40 users. The sampling technique used a non-probability sampling method employing convenience sampling. Data analysis was conducted using multiple linear regression analysis. The results indicate that cultural factors (X2) significantly influence the saving interest (Y) of Bank Syariah Indonesia's customers, while social factors (X1) do not significantly influence the saving interest (Y) of Bank Syariah Indonesia's customers
Copyright (c) 2024 Moh. Shadam Taqiyyudin Azka https://creativecommons.org/licenses/by-sa/4.0
The Role of Social Media in Online Marketing of Halal Products
This study undertakes a descriptive analysis focused on elucidating the pivotal role of social media in the realm of online business marketing. The primary goal is to furnish valuable insights and practical guidance for internet users engaging in the marketing of their online businesses through the utilization of social media platforms. The chosen research methodology for this study is descriptive qualitative. This method is particularly well-suited for accommodating the myriad influences on value patterns, presenting data in the form of words and image. The findings of this research endeavor are anticipated to offer a nuanced understanding of the dynamics at play, shedding light on the various dimensions of leveraging social media effectively for halal online business marketing. Ultimately, the study aspires to equip halal business practitioners with actionable insights to enhance their online marketing endeavors in the ever-evolving landscape of social media
Copyright (c) 2024 Arya Pratama, Nabila Ditya https://creativecommons.org/licenses/by-sa/4.0
Veil Type Selection Based on Perceptions of its Main Function: Its Impact on Fashion Spending
As time goes by, veil (the hijab) which is originally an obligation enacted by the religious teaching, nowadays developed into a fashion trend. Veil is not just a simple fashion component with the main purpose of covering the female head and another part of body which should not be seen by the others (aurat). Certain accessories often become addition to veil (fashionable) due to the aesthetic reason making it demands a greater spending rather than not wearing any veil at all. It is a veiling phenomenon that we might call as the “Above Mecca, below Mall” style. On the other hand, internalized value as a component of VBN (Value-Belief-Norm) theory might be more dominant in affecting her subjective norm and therefore translated into her perception that veiling is an obligation of religious teaching which she must obey rather than the surrounding external environment such as trends among her peer groups or workplace rules. Our raw data was collected from 150 female students divided into 3 groups; veil weares type-1 (sharia veil), type-2 (fashionable veil) and non (non-veil) wearers, from 5 universities in Padang City, West Sumatra Province. The analysis was done in two sequential steps. Firstly, we revealed which one among the two concepts is the most prioritized and converted it into a score using an important variable named perception using AHP (Analytical Hierarchical Process) instrument. As the second step, multinomial logit model was used as the first-stage of 2-SLS regression where the perception score is one of several dependent variables, then an outcome prediction (what) was used at the second instrumented stage on veil type wearers. The study found that veil type-1 users have smaller fashion spending allocation rather than the two other sample groups. This indicates that marketers should design their strategies keeping in mind that female college students consumers at Padang city are influenced by significant others when making their purchasing decisions
Copyright (c) 2023 Wahyu Annisa Fitri, Seppi Mustion, Putri Diani Sausan https://creativecommons.org/licenses/by-sa/4.0
The Effect of Attitudes, Subjective Norms, Behavioural Control, and Income on Intentions to Pay Agricultural Zakat with Zakat Literacy as a Moderating Variable
This study aims to determine the effect of attitudes, subjective norms, behavioral kontrol, and income on the intention to pay agricultural zakat with zakat literacy as a moderating variable. The sampling technique used is purposive sampling. The analytical method used was multiple linear regression and moderated regression analysis (MRA) with primary data types tested using SPSS 25. The number of samples in the study were 86 farmers in the Kebumen sub-district who owned rice fields and had reached the nisab. The results of the study prove that partially the variables of attitude, behavioral kontrol, and income have a significant positive effect on the intention to pay agricultural zakat. Meanwhile, the subjective norm variable has no significant effect on the intention to pay agricultural zakat. The results of the MRA test show that the zakat literacy variable moderate the effect of attitudes, subjective norms, and income. Meanwhile, the zakat literacy variable failed to moderate the effect of behavioral kontrol on the intention to pay agricultural zakat.)
Copyright (c) 2023 Fikri Anam, Furqonul Haq https://creativecommons.org/licenses/by-sa/4.0
Managing Halal Recreation Services for Quality of Life and Ecosystem in Brunei Darussalam
Brunei Darussalam has a diverse ecosystem and is considered among the countries with high forest cover. The country’s natural vegetation is tropical evergreen rainforests estimated to be around 75 per cent of the country’s total land area and composed primarily of old-growth forests. However, solid policies and systems in the Brunei ecosystem need to speed up the transition to a resilient economy that promotes forest, sustainable land use, biodiversity, and climate goals. The management of halal recreation services for quality of life and ecosystem was the subject of this study. This study will look into the governments and private sector’s actions in managing halal recreation to improve the environment’s quality of life, assess individual initiatives and observe the ecosystem’s primary causes
Dayangku Nazirah binti Pengiran Haji Ayub
Copyright (c) 2023 Nurulain Nabilah binti Hassan, Nurul Amal Shafeena binti Hasni, Dayangku Nazirah binti Pengiran Haji Ayub, Anis Malik Thoha, Noorhizrah binti Haji Muhammad https://creativecommons.org/licenses/by-sa/4.0