Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah

Demographic Influence On Financial Decisions In Indonesia's Chemical Industry

Meilin Veronica — 2025-08-03

Decisions related to financing and investment are crucial for the sustainability and progress of businesses in the chemical goods industry. Various internal and external factors influence these decisions, one of which is the demographic category of corporate decision makers, such as gender, age, and education. The purpose of this study is to determine how the gender, age, and education level of CEOs impact financing and investment decisions in Indonesia's chemical goods industry. Quantitative methods and secondary data were used in this study, with the research sample selected using purposive sampling. The subjects of the study were 21 chemical industry companies listed on the Indonesia Stock Exchange. This study utilized a multiple linear regression model. The results of the study indicate that the age variable influences funding decisions but does not influence investment decisions, while the gender and education variables do not influence either funding or investment decisions.

The Strategic Role Of Zakat And Waqf In Sustainable Poverty Alleviation: A Literature Review From The Perspective Of Islamic Economics

Zulkipli Zulkipli — 2025-08-03

Poverty in Indonesia remains a structural challenge that requires alternative approaches beyond conventional policies. Zakat and waqf, as instruments of Islamic social finance, possess great potential but remain underutilized due to institutional fragmentation and lack of policy integration. This study aims to construct a strategic integration model of zakat and waqf for poverty alleviation based on maqashid shariah principles. Using a qualitative approach through systematic literature review and thematic analysis, this research develops the Zakat-Waqf Based Development Framework (ZWDF), which emphasizes the integration of spiritual, institutional, and policy dimensions. The main contribution of this study lies in unifying normative and practical aspects to mainstream zakat and waqf as pillars of inclusive development. It recommends strengthening regulatory coherence and cross-institutional synergy to enable zakat and waqf to function as sustainable social policy instruments.

Job Satisfaction Among Millennial Civil Servants In Tasikmalaya City: The Mediating Role Of Work Motivation In The Influence Of Compensation, Workload, And Spiritual Intelligence

Ruswan Fladimer Sialana — 2025-08-03

This study investigates the influence of compensation, workload, and spiritual intelligence on job satisfaction among millennial civil servants in the Tasikmalaya City Government, with work motivation as a mediating variable. Using Partial Least Square – Structural Equation Modeling (PLS-SEM), the findings reveal that compensation, workload, and spiritual intelligence significantly and positively affect both work motivation and job satisfaction. Furthermore, work motivation significantly and positively impacts job satisfaction. Crucially, work motivation is confirmed to mediate the relationship between compensation, workload, spiritual intelligence, and job satisfaction. These results underscore the importance of understanding factors influencing millennial civil servants' motivation to enhance human resource management and foster a more productive, innovative, and loyal workforce within government institutions..

Factors Affecting Gojek Drivers To Use Sharia Insurance In Surakarta

Andira Putri Pratama — 2025-08-04

This study examines the factors influencing Gojek drivers in Surakarta to use sharia life insurance. Despite adhering to Islamic principles and offering financial protection, participation among informal workers remains low. A quantitative descriptive method was employed, with data from 135 active drivers using purposive sampling. Variables analyzed include financial literacy, trust, income, premium rates, and service quality. SPSS was used for validity, reliability, classical assumption, and multiple regression tests. The results show that all five variables significantly influence decisions simultaneously. Partially, only financial literacy, premium rates, and service quality have a significant impact, while trust and income do not. The adjusted R² value of 0.560 indicates that the model explains 56% of decision variance. The study highlights the importance of financial literacy, affordable premiums, and quality service.

Enhancing Sharia Kur Effectiveness In Batang: Regulatory Barriers And Msme Economic Growth

Muhammad Ubaidillah — 2025-08-11

Micro, Small, and Medium Enterprises (MSMEs) are a vital driver of Indonesia’s economy, particularly in Batang Regency, which is known for its thriving agricultural, craft, and culinary sectors. This study evaluates the effectiveness of the sharia-based Kredit Usaha Rakyat (KUR) disbursement at Bank Syariah Indonesia (BSI) KCP Batang, with a focus on regulatory barriers and economic impacts. Employing qualitative methods—including interviews, observations, and document analysis—the research identifies a structured process comprising application, verification, field surveys, feasibility analysis, contract signing, and fund disbursement. However, approximately 20% of applications experience delays due to incomplete business permits and extended survey times in rural areas, further exacerbated by the low financial literacy of MSME actors. While KUR has successfully increased working capital and even boosted revenue by up to 30% for some beneficiaries, the lack of post-disbursement support limits its long-term impact. Based on the findings, this study offers data-driven recommendations: the implementation of digital verification systems, the provision of financial literacy workshops, and collaboration with local governments to streamline permit issuance. These strategies align with national MSME financing objectives set by the Coordinating Ministry for Economic Affairs.

Santripreneur Education Model Based On The Maqashid Al-Syariah Framework For The Economic Empowerment Of Santri In Pesantren

Yasin Nur Rohim — 2025-08-11

This study aims to design a santripreneur education model based on the Maqashid Al-Syariah framework as a strategic effort to empower the economy of santri in Pesantren. The novelty of this study lies in the integration of the five main dimensions of Maqashid Al-Syariah—Hifdzu Ad-Diin, Hifdzu An-Nafs, Hifdzu Al-Aql, Hifdzu An-Nasl, and Hifdzu Al-Maal—into the entrepreneurship education curriculum, which has not been widely studied in depth in the context of Pesantren in Indonesia. The research method uses a descriptive qualitative approach with a scoping review strategy, to map the literature related to the santripreneur education model and the values of Maqashid Al-Syariah. The results show that this model is able to shape santri as Muslim entrepreneurs who are not only oriented towards financial gain, but also uphold ethical values, social responsibility, and business sustainability according to sharia principles. The relevance of this model is increasingly strong in addressing the economic challenges of Pesantren, as well as supporting the achievement of santri's spiritual and economic independence in the long term.

A Bibliometric Analysis Of Research Trends On Sharia Consumption Ethics

Sisca Dian Rahmawati — 2025-08-11

The purpose of this study was to identify trends in Islamic consumer ethics research published in major Islamic consumer ethics journals. In this quantitative study, bibliometric analysis was used. The data analyzed included 530 Scopus-indexed research publications published between 1998 and 2022 according to the findings. Based on these findings there has been a significant increase in the number of publications on Islamic consumer ethics. Newspaper articles are the most common type of document that analyzes Islamic consumer ethics. Dear F and Raouf A. They are the two most popular authors based on the number of research papers they have written. Islamic humanity Islamic economy consumption Indonesia and Islamic finance are the most used keywords. Newspaper articles are the most common type of document that analyzes Islamic finance and monetary policy. This study is informative and complementary in covering most of the key aspects of Islamic consumer ethics research.

The Influence of Financial Management Behavior On MSMES Sustainability of Tourist Attraction Services

Susi Eriyanti — 2025-08-11

MSMEs play a crucial role in economic growth, particularly in Pangandaran Village as a tourism destination. The business sustainability of MSMEs in tourist attraction services faces challenges from market competition and changes, which are presumed to be influenced by financial management behavior. This study aims to examine and analyze the influence of financial management behavior on business sustainability of MSMEs in tourist attraction services in Pangandaran Village.The research employed a quantitative descriptive-verification approach, with a sample of 106 MSME operators selected through stratified random sampling. Data were analyzed using simple linear regression. The results demonstrate that financial management behavior has a positive and significant effect on business sustainability (R² = 0.686, p < 0.05). The findings reveal that although MSME operators possess good financial management behavior, improvements are still needed in cash flow management practices, particularly in financial record-keeping and separation of business financial accounts. Furthermore, developing competitive advantages such as providing service packages is essential to enhance business sustainability.

Evaluation of The Implementation of PSAK 102 In Murabahah Financing At KSPPS El Rahma Lombok Rinjani

Haris Cahyadi — 2025-08-18

This study aims to evaluate the implementation of Financial Accounting Standards Statement (PSAK) 102 on murabahah accounting in financing practices at KSPPS El Rahma Lombok Rinjani, focusing on the recognition, measurement, presentation, and disclosure aspects. The study used a descriptive qualitative method through in-depth interviews with the management and the Sharia Supervisory Board, field observations, and documentation studies. The results of the study indicate that the implementation of PSAK 102 is generally in accordance with the provisions of sharia accounting standards, supported by a software-based accounting information system that facilitates consistent recording, reporting, and verification of transactions. Challenges faced include the need for regular system updates, increasing human resource capacity in understanding changes to standards, and developing data-based evaluation indicators to measure compliance. On the other hand, there are opportunities in the form of active support from the Sharia Supervisory Board, as well as the potential for strengthening accounting technology for better efficiency and transparency. The study's conclusion confirms that optimizing technology integration, continuous training, and strengthening the internal control system are strategic steps to ensure a more optimal, transparent, and sustainable implementation of PSAK 102 at KSPPS El Rahma Lombok Rinjani.

The Influence Of Advertising And Social Media Toward Sales Improvement With Product Halalness As An Intervening

Fahman Hadi Utomo — 2025-09-02

This research has several main reasons of urgency, namely the Development of Digital Marketing Advertising and social media have become dominant factors in modern marketing strategies. The purpose of this study is to analyze how marketing strategies through advertising and the use of social media can increase sales of a product, especially in the beauty industry. This research is quantitative because it focuses on measuring the relationship between variables using numerical data and statistical analysis. This study uses a causal model to test the effect of advertising and social media on sales, with product halalness as an intervening variable. This model can be analyzed using Structural Equation Modeling (SEM-PLS) or multiple regression. The population is Ms Glow Beauty consumers who have used the product and are exposed to advertising and social media. The sample is determined using a purposive sampling method. The results of this study prove that advertising, social media marketing, and product halalness have a positive and significant effect on increasing sales of Ms Glow Beauty. Advertising and social media not only increase sales, but also strengthen the perception of product halalness. In addition, product halalness is proven to be an important factor that mediates the influence of advertising on sales, so that advertising that emphasizes halal aspects can increase consumer trust and encourage purchases.

The Effect Of Workload And Work Environment On Employee Performance With Job Satisfaction As A Mediator

Achmad Surya Mandala — 2025-09-03

This study investigates the influence of workload and work environment on employee performance with job satisfaction as a mediating variable in the Directorate General of Training and Productivity Development, Ministry of Manpower of Indonesia in 2025. Using a quantitative approach, data were collected through structured questionnaires from 100 civil servants selected by convenience sampling. Structural Equation Modeling (PLS-SEM) was employed to analyze relationships among variables. Results indicate that workload positively affects both job satisfaction and employee performance, while the work environment significantly influences job satisfaction but does not directly affect performance. Job satisfaction plays a critical mediating role in linking workload and work environment to performance outcomes. The findings underline that an appropriate workload and supportive work environment enhance employee satisfaction, which in turn boosts performance. This study highlights the importance of managing workload and workplace conditions to improve public sector employee productivity. Limitations include a single-agency focus and cross-sectional design. Future research should explore broader contexts using longitudinal and probabilistic sampling methods.

The Influence of Taxpayer Awareness And Drive-Thru System On The Level of Tax Compliance of Motor Vehicle Taxpayers In Palembang

Destiawan Destiawan — 2025-09-08

This study aims to examine the effect of taxpayer awareness and the drive-thru system on the tax compliance of motor vehicle taxpayers in Palembang. The research uses a quantitative descriptive approach with a sample of 400 respondents. Data were analyzed using regression tests to assess both partial and simultaneous effects. The results show that taxpayer awareness and the drive-thru system simultaneously have a significant effect on tax compliance. Partially, both taxpayer awareness and the drive-thru system also significantly influence compliance levels. The coefficient of determination indicates that 40.8% of taxpayer compliance is explained by these two variables, while 59.2% is influenced by other factors beyond this study. These findings highlight the importance of increasing taxpayer awareness and optimizing service systems to improve compliance.

Swot Analysis On CIMB Niaga Shari'ah Bank

Intan Nurrachmi — 2025-09-15

This study focuses on a SWOT analysis of CIMB Niaga Syariah Bank, The problems and phenomena raised are the competition between Islamic banks and conventional banks in the digital era, where technological changes encourage banks to innovate to meet the needs of customers who increasingly prioritize digital-based transactions. The purpose of the research is to analyze the marketing strategies used by Bank CIMB Niaga Syariah using SWOT (Strength, Weakness, Opportunity, and Threat) analysis in facing competition in the digital era. The research method used in this study is descriptive qualitative with interview data sources, which aims to collect data directly from relevant sources from Bank CIMB Niaga Syariah. The study uses SWOT analysis to assess the strengths, weaknesses, opportunities, and threats to banks. The results of the research on bank competition in the digital era show that digital transformation has significantly changed the landscape of the banking industry. By leveraging the strength of its large customer base and wide range of market opportunities, the bank was able to increase its market share despite the challenges of well-known competitive brands. This research confirms the importance of innovation and financial skills training for customers or clients to support the growth of banks in the Islamic banking sector.

Zakat And Taxes As Islamic Fiscal Instruments: A Solution To The Double Tasking Debate

Ian Rakhamawan Suherli — 2025-09-15

This study aims to explore the integration of zakat and taxes as fiscal instruments in the Islamic economic system, focusing on the challenges and opportunities faced in its implementation. The method used is a qualitative approach with a comparative analysis of various existing literature and practices. The results indicate that despite significant challenges, such as legal complexity, community resistance to change, and the risk of corruption, this integration has the potential to improve efficiency, transparency, and accountability in fund management. Furthermore, this integration can provide legal clarity for zakat and tax payers and update potentially outdated regulations. This study recommends the need for close collaboration between the government, religious institutions, academics, and the community to create an effective and widely accepted system. Thus, the integration of zakat and taxes is expected to support sustainable socio-economic development in the context of a modern state.