IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita

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ISSN / EISSN : 2303-3568 / 2684-8228
Total articles ≅ 59
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Nur Rizqi Febriandika
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 185-199; https://doi.org/10.46367/iqtishaduna.v10i2.414

Abstract:
The majority of Indonesian people are Muslim, making Indonesia a potential market in the development of Islamic banking. The purpose of this study was to determine whether profit-sharing rate, promotion media, location, service facilities affect the decisions of the Muslim community to use Islamic banks. This type of research is quantitative research, which uses the method of structural equity modelling (SEM). The large sample size for the SEM method is based on the number of indicators in the variable due to the enormous population size, namely Muslims in Indonesia. The number of respondents in this study was 214 people. The results of this study indicate that profit-sharing rate, promotion media, location, service facilities do not affect the decisions of the Muslim community to use Islamic banks. Muslims are more likely to choose Islamic banks because of the halal label than other factors. Factors that generally make customers use conventional banks do not apply to Islamic banks. This research can be a reference or a reference for Islamic banks in making policies. Variables that are proven to have no effect can be eliminated in making policies to increase Islamic bank customers.
Udik Jatmiko
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 238-250; https://doi.org/10.46367/iqtishaduna.v10i2.412

Abstract:
This study aims to show the effect of non-performing financing and financing to deposit ratios on return on assets in Islamic banking listed on the Indonesian capital market for the 2016-2020 period, either partially or simultaneously. The population in this study is Islamic banking which is listed in the Indonesian capital market with a research sample of 6 Islamic banks located in the East Java region. The analysis technique uses a classical assumption test, multiple linear regression test, coefficient of determination, t-test, and F-test. The research results explain that partially non-performing financing significantly affects return on assets in Islamic banking listings in the Indonesian capital market period 2016-2020. Meanwhile, the financing to deposit ratio does not affect the return on assets of Islamic banking listed on the Indonesian capital market for the 2016-2020 period. This research can be a reference for Islamic banks listed on the Indonesian capital market in managing their financing more optimally so that non-performing financing does not occur, leading to decreased profitability.
Yasmansyah Yasmansyah,
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 225-237; https://doi.org/10.46367/iqtishaduna.v10i2.424

Abstract:
This study aims to analyze the thinking methods used in Islamic economics critically. This study assumes that the methods used in Islamic economics are mostly designed to determine Fallah. Islamic economics was born not as a separate discipline but as an integral part of the Islamic religion as complete life teaching. Islam guides all human activities, including economics. This research is library research with a qualitative approach. Sources of data in this study using secondary data derived from books and relevant research results. The results of this study found that the methodology of Islamic economics must be built on the principles of Islamic epistemology, produce scientific criteria, and convey Islamic values to others. Islamic economics has a complete scientific building, giving birth to theories that explain economic doctrine and reality.
Ning Karnawijaya, Lila Pangestu Hadiningrum, Siti Rokhaniyah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 162-174; https://doi.org/10.46367/iqtishaduna.v10i2.398

Abstract:
The gade clean and gold program applies the triple bottom line principle by prioritizing balance and harmony in the economic, environmental, and social aspects, namely “separating waste and saving gold”. Through the gade clean and gold program, PT. Pegadaian seeks to carry out sustainable community development activities to reduce poverty and social injustice, improve environmental conditions, and assist the government in waste management. The gade clean and gold corporate social responsibility (CSR) program seek to build public awareness to save the environment from pollution, especially waste, and the global save the earth program. The purpose of this study is to describe how CSR as a social program can increase the financial inclusion of gold savings and realize a sustainable green economy. This study uses the paradigm used is constructivism and a mixed-method approach. The results of this study indicate that gade clean and gold can realize a sustainable green economy. On the pillar of commitment to the environment, this activity has helped reduce visible environmental problems, namely the waste problem. The social pillar shows that this program can mobilize the community to increase their social capacity. On the economic pillar, this program can increase financial inclusion, especially in gold savings-investment products.
Eko Purwanto
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 215-224; https://doi.org/10.46367/iqtishaduna.v10i2.422

Abstract:
Sales volume refers to the income from the company's top operating results, and production costs are all costs related to the production carried out by the company, while income tax is the company's obligation to the state, which is binding. The purpose of the study was to examine the effect of sales volume, production costs, and income tax on the company's net income. This research uses the causality method with quantitative data and purposive sampling technique. The research population is all companies in the food and beverage industry sector on the Indonesia Stock Exchange from 2014 to 2020. The sample of this research is 12 companies with 84 financial statements. Data analysis used a regression model. The results of the study indicate that income tax affects the company's net profit. Meanwhile, sales volume and production costs do not affect the company's net profit. This research can be a reference for investors in choosing companies in the food and beverage sector.
Muhammad Kambali, Fatur Rahman
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 175-184; https://doi.org/10.46367/iqtishaduna.v10i2.413

Abstract:
This research aims to show the effect of using the muzaki corner application on muzaki interest in tithing. The research method uses a quantitative approach. The population in this study were all muzaki of the Gresik National Amil Zakat Agency, who used the muzaki corner application. The sample in this study was 80 respondents. Data were collected through questionnaires with an accidental sampling technique. Data were analyzed using simple linear regression, hypothesis testing, and coefficient of determination. The results showed that using the muzaki corner application affected people's interest in tithing, with an effect of 92.3%. In comparison, 7.7% was influenced by other factors that were not included in this research model. This research can strengthen the growth and development of public interest in tithing at the National Amil Zakat Agency.
Yogi Saputra, , Yadi Nurhayadi
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 200-214; https://doi.org/10.46367/iqtishaduna.v10i2.419

Abstract:
This study aimed to analyze the factors that influence the capital structure of companies listed on the Jakarta Islamic Index (JII). These factors consist of company size, return on assets (ROA), return on equity (ROE), inflation, and growth in the gross domestic product (GDP). This research is quantitative research with a purposive sampling method and obtained a sample of 9 companies. The data used is secondary data in financial reports on companies registered with JII in 2015-2019. Data analysis using the multiple linear regression method. The results showed that ROA had a significant adverse effect on the capital structure, ROE has a significant positive effect on the capital structure, firm size does not affect the capital structure, inflation does not affect the capital structure, GDP growth does not affect the capital structure. Simultaneously, firm size, ROA, ROE, inflation, and GDP growth significantly affect the capital structure.
Muhammad Izzat Mohamed, Muhammad Hakimi Mohd. Shafiai
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 144-161; https://doi.org/10.46367/iqtishaduna.v10i1.334

Abstract:
In the development of the agricultural sector, farmers are the key to its success. However, to a certain extent, specific interventions need to be done considering the problems faced by most farmers, such as financial constraints, lack of assistance, facilities, agricultural tools, and lack of land, which are obstacles to developing farmers enterprises. Therefore, this study attempts to analyze the potential of Islamic social finance tools in farmers development, particularly in facilitating financial problems of farmers in line with the government efforts in strengthening the agricultural sector. The distribution of productive zakat, infaq, alms and waqf (ZISWAF), based on the application of contractual contracts inherent from Islamic legislation and the management of productive ZISWAF, will be highlighted in this paper. The methodology of this study is based on a qualitative approach like gathering information from library research, and hence it is analyzed based on a deductive approach. The management of ZISWAF is divided into two, namely consumptive and productive ZISWAF. Consumptive ZISWAF can assist farmers in meeting their daily needs. At the same time, productive ZISWAF can develop farmers agricultural enterprises through musaqah, muzaraah, mukharabah, and ijarah contracts. Accordingly, it can be argued that Islamic social finance can play a positive role and be an alternative solution to farmers to promote agricultural land development.
Mira Misissaifi, Jaka Sriyana
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 109-124; https://doi.org/10.46367/iqtishaduna.v10i1.276

Abstract:
This study aims to identify the factors that influence the interest of the people of Yogyakarta in using Islamic fintech by using the technology acceptance model (TAM). The sampling technique used purposive sampling so that the number of samples obtained was 150 respondents. This study was analyzed using a structural equation model partial least square (SEM-PLS) with the help of SmartPLS 3.2.9 software. The results of this study indicate that the intention to use sharia fintech is influenced by the individual attitude factor towards the presence of sharia fintech. Attitudes to use sharia fintech are influenced by perceived usefulness factors, perceived ease of use, and sharia compliance inherent in sharia fintech. This research can be considered for sharia fintech start-up companies in improving and optimizing the use of sharia fintech.
M. Miftakhuddin, Khofifah Trisnah Lestari, Aniroh Aniroh, Hendri Hermawan Adinugraha
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 76-90; https://doi.org/10.46367/iqtishaduna.v10i1.313

Abstract:
The use of waqf instruments to overcome social and economic problems should also provide opportunities for handling the Covid-19 pandemic that is currently hitting the world. Handling a pandemic requires clear and strategic objectives, as stated in the maqashid sharia concept. This paper aims to analyze the use of waqf in the midst of the Covid-19 pandemic and its suitability with the perspective of maqashid sharia. The method used in this research is a qualitative method with an analysis-descriptive approach from a literature study. The results showed that in Indonesia, the use of waqf to overcome the problem of the Covid-19 pandemic is still not optimal, but waqf has great potential in providing hospitals and other health facilities. In the perspective of maqashid sharia, the utilization of waqf is also in accordance with the description of three concepts of needs according to As-Syatibi, namely dharuriyah, hajiyah, and tahsiniyah.
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