IQTISHADIA Jurnal Ekonomi & Perbankan Syariah

Analisis Kinerja Keuangan Dengan Pendekatan Maqashid Syariah Index Pada Perbankan Syariah Indonesia dan Malaysia

2024-12-23T09:05:03+07:00

This study was conducted on the grounds that the measurement of financial performance of Islamic Commercial Banks (BUS) still uses measurements from conventional banks. This study aims to analyse and compare the performance of Islamic banking in Indonesia and Malaysia using the Maqashid Syariah Index (MSI) approach. Quantitative descriptive method with secondary data using annual reports and financial statements of each Islamic bank. The research objects were 14 Indonesian BUSs and 15 Malaysian BUSs that published financial reports in 2020. The steps taken to measure the financial performance of Islamic banks using the Maqashid Syariah Index (MSI) are performance ratio assessment, performance indicator assessment and finally MSI assessment and weighting. The results of the study concluded that there were differences in financial performance based on the MSI value between Indonesian and Malaysian BUSs. BUS performance in Indonesia is considered better in achieving maqashid sharia compared to BUS in Malaysia. The measurement results prove that Bank Jabar Banten Syariah is the Indonesian BUS that gets the highest maqashid sharia value. Meanwhile, the highest value Malaysian BUS is AmBank Islamic Berhad.

Analysis of The Implementation of The Salam Contract in The Marketplace: A Critical View of Buying Orders on Shopee

2024-12-23T09:09:35+07:00

The facts of online transactions have many differences in dissimilarity when ordering and suitability of goods received. This discrepancy caused problems afterward with many complaints, and the effect was not willing of each other. This study aims to find out how online buying and selling transactions are carried out through Shopee from a system of salam contracts in the sharia context. This research method uses qualitative methods to examine the fact of salam contract of shopee. The data source is primary data from site shopee and informant of buyer and seller. Researchers also use secondary data sources originating from literature-related research from journal scopus and sinta also reputable journal related this topic. The study results show that buying and selling online at Shopee has the same concept as implementing the salam contract. Online buying and selling transactions have advantages and disadvantages for sellers and buyers. Online buying and selling transactions can be a transition from implementing the salam contract, provided that both parties understand the same in terms of responsibility and trust. By system and the fact, buying and selling transactions at Shopee are said to be by the salam contract. Little research examine the topic, particularly in market place regarding shopee contract.

Constructing Model of Integrated Zakat and Waqf Empowerment for Achieving Food Security and Poverty Alleviation

2024-12-23T09:30:29+07:00

Food security is one of the crucial factors in poverty alleviation, where adequate access to food can improve societal welfare and economic capacity. In Islam, zakat and waqf are essential instruments with great potential to support food security and poverty alleviation. This study aims to design a model that integrates zakat and waqf into an economic empowerment program based on food security to alleviate poverty. The proposed model, Zakat and Waqf Integration for Food Security Empowerment focuses on utilizing consumptive zakat funds for urgent food needs, followed by productive zakat for initial agricultural needs such as seeds and fertilizers, and the use of waqf funds, in the form of money and assets, to support long-term agricultural financing. The study results indicate that the integration of zakat and waqf within a single model has significant potential, given the growing potential of zakat and waqf in Indonesia, coupled with Government support for food self-sufficiency, making this model relevant. This model is expected to be an innovative solution in strengthening food security as an effort to alleviate poverty.

Do Halal Literacy, Religiosity, and Legal Compliance Affect the Motivation of Applying for Halal Product Certification?

2024-12-23T09:45:38+07:00

The enactment of regulations regarding the obligation to guarantee halal products in Indonesia according to Law Number 33 2014 is mandatory and binds for SMEs owners to have halal guarantees for all products that are offered. However, the number of Indonesian SMEs that have been halal-certified remains very low and far from their potential. The purpose of this study was to analyze the effect of the level of literacy, religiosity, and legal compliance of SMEs owners on halal product guarantee regulations using a quantitative approach with a research instrument in the form of a questionnaire distributed to SMEs owners in Depok. This study used a purposive sampling technique and obtained as many as 152 food SMEs that had not been halal certified. The results of this study show that halal literacy and religiosity influence the motivation of SMEs owners to apply for halal certifications. There are still SMEs owners who do not know or understand the rules and requirements for applying for halal certification. Legal compliance has no influence on SME owners’ motivation to apply for halal product certification. The majority of respondents complied with business regulations but did not have halal certification. The results of this study are expected to contribute to the implementation of halal certification policies and growth of the halal industry in Indonesia.

Do the Performance of Islamic Banking and Islamic Bonds (Sukuk) Influence Indonesia's Economic Growth?

2024-12-23T12:08:52+07:00

The influence of Islamic banking and Sharia bonds on the economic growth of Indonesia will be discussed in this article, considering the return on assets (ROA) and the development of sukuk in Indonesia. In this research, the return on assets of Islamic commercial banks and the cumulative value of sukuk issuances are the independent variables, while the gross domestic product is the dependent variable. A quantitative approach is used in conjunction with a multiple linear regression model. Secondary data used in this study is sourced from the Financial Services Authority (OJK) and the Central Statistics Agency (BPS). The data covers the first quarter of 2015 to the second quarter of 2023. The data is processed using Eviews 10 to analyze the Gross Domestic Product (GDP), Return on Asset (ROA), and Cumulative Value of Sukuk Issuance (NAP). The results indicate that the variable of cumulative sukuk issuance has a significant influence on economic growth, while the variable of return on assets of Islamic commercial banks does not have a significant influence on economic growth.

Does Restaurant Menu Information Affect Costumer Attitude and Behavioral Intention? An Empirical Analysis in Time of Pandemic COVID-19

2024-12-27T08:38:48+07:00

This study aims to see the effect of providing important information for consumers on
restaurant menus by adding variables related to health and safety issues during the COVID19 pandemic. Overall this study obtained a response of 574, but only 559 that can be carried
out further testing. We use the Structural Equation Model (SEM)-Partial Least Square (PLS) is
conducted for data analysis to verify the relationship between variables. This study found
that in general the provision of information on restaurant menus has a positive impact on the
formation of attitude and behavior intention. Variables related to security, health and halal
issues are consistently proven to be influential and have the highest effect size. This research
is a complement to previous research, thereby strengthening the formation of attitude and
behavioral intention towards restaurant consumers. Moreover, in the midst of the difficult
pandemic period, especially for the restaurant industry, strengthening direct sales with the
formation of attitude and behavior intention is one step to supply revenue to the company's
cash. This study is one of few studies that has focused on providing important information on
restaurant menus, which are extensions of attributes. This study also adds variables related
to COVID-19 and Halal to strengthen the resulting predictive power.

Minat Masyarakat Kota Mataram Berwakaf Uang: Sikap Sebagai Variabel Mediasi

2025-01-03T13:20:48+07:00

This study aims to analyze the factors influencing the interest of society to cash waqf in Mataram City. This research uses a quantitative approach. The population of this study is unknown, so sampling uses a purposive sampling. The number of samples was 100 respondents taken based on the Lemeshow formula. The data used is primary data from the questionnaires. This study uses data analysis with the Structure Equation Model-Partial Least Square (SEM-PLS). The results showed that subjective norms have a positive but insignificant effect on the attitude to cash waqf. Religiosity and knowledge have a positive and significant effect on the attitude to cash waqf. Subjective norms and knowledge have a positive and significant effect on the interest in cash waqf. Religiosity and attitude have a positive but insignificant effect on interest in cash waqf. Subjective norms, religiosity and knowledge have a positive but insignificant effect on interest in cash waqf mediated by attitudes. The Adjusted R-Square value is 0.513 or 51.3 per cent, meaning that the variables of subjective norms, religiosity, knowledge and attitudes are able to explain the variation in the variable interest in waqf money by 51.3 percent which is classified as a moderate model.

Faktor Kemudahan Penggunaan, Manfaat, Keamanan Dan Kepercayaan Terhadap Minat Menggunakan M-Banking Pada Bank Syariah Indonesia Cabang Pamekasan

2025-01-14T09:26:45+07:00

Perkembangan teknologi informasi menimbulkan evolusi yang mengarah kepada layanan perbankan digital (digital banking). Layanan ini bertujuan meningkatkan efisiensi kegiatan operasional dan mutu pelayanan bank kepada nasabahnya. Untuk itu, bank perlu mengembangkan strategi bisnis yang mengarah pada layanan perbankan digital. Layanan ini lebih berorientasi kepada pemenuhan kebutuhan nasabah dengan memanfaatkan sepenuhnya teknologi digital melalui perangkat (device) dan aplikasi (software) sebagai delivery channel. Dalam penelitian ini, populasi yang diambil adalah nasabah Bank BSI Kantor Cabang Pamekasan yang memiliki minat terhadap layanan mobile banking. Data yang digunakan dalam penelitian ini menggunakan kuesioner. Metode pengambilan sampel dengan cara accidental sampling. Teknik pengambilan sampel yaitu mengguanakan purposive sampling dengan pertimbangan tertentu melalui penyebaran kuesioner secara online pada media sosial yang umu digunakan yaitu whatsapp. Data responden berasal dari nasabah Bank BSI Pamekasan sebanyak 100 orang. Dikategorikan menjadi 4 yaitu jenis kelamin, jenjang pendidikan, usia dan tingkat pendapatan atau penghasilan. Teknik analisis data yang digunakan yaitu uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil analisis untuk model ini menunjukkan bahwa variabel kemudahan dan keamanan berpengaruh negatif terhadap minat, sedangkan variabel manfaat dan kepercayaan berpengaruh positif terhadap minat.