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  Subjects -> PHILOSOPHY (Total: 762 journals)
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IJIBE (International Journal of Islamic Business Ethics)
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2502-0633 - ISSN (Online) 2502-4747
Published by Universitas Islam Sultan Agung Homepage  [18 journals]

    • Authors: Kamila Usmanova, Eli Sumarliah, Midrar Ullah Khan, Kawther Mousa
      Pages: 1 - 15
      Abstract: This research investigate the relationship between company performance and supply chain orientation elements in halal small and medium-sized enterprises (SMEs). The advised supply chain orientation model combines three elements to identify company performance, i.e., top management support, credibility, and commitment. 511 halal SMEs in Kazakhstan were examined; 266 responses were acquired and tested using the SEM-PLS method. The findings reveal that supply chain stakeholders’ credibility has the most significant influence on company performance in the light of halal SMEs. At the same time, commitment and top management support display weaker effects, while they significantly affect company performance. This paper provides a model for leaders in halal industry to enhance their business activities based on supply chain orientation elements to improve company performance.
      PubDate: 2022-03-31
      DOI: 10.30659/ijibe.7.1.1-15
      Issue No: Vol. 7, No. 1 (2022)
  • Maqasid Sharia-Based Performance Improvement Model: A Case Study in
           Islamic Banks in Indonesia

    • Authors: Indri Kartika, Kiryanto Kiryanto, Rahayu Nur Cahyaningtyas
      Pages: 16 - 29
      Abstract: This study aims to develop and analyze a maqosid sharia-based performance improvement model for Islamic banks in Indonesia. First, a comprehensive and relevant literature review is carried out to form a performance improvement model based on maqasid sharia. Furthermore, the model is tested empirically using statistical tests. The results show that Islamic social reporting (ISR) has a positive role in increasing maqasid sharia. Islamic corporate governance (ICG) likewise has a positive function in expanding Islamic social reporting. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. The implication of this result shows that Islamic commercial banks should give more consideration to the level of accomplishment of maqasid sharia, with the application of Islamic corporate governance (ICG) and the better implementation of Islamic social reporting (ISR) under the objectives of sharia banks. Regulators need to make policies in the form of incentives for Islamic banking to carry out their operations optimally and further realize maqasid sharia. The findings of this research have implications for policymakers, the need for a policy on the mandatory implementation of Islamic corporate governance (ICG). This study builds a model that can improve performance based on Islamic maqosid in Islamic banks in Indonesia.
      PubDate: 2022-03-31
      DOI: 10.30659/ijibe.7.1.16-29
      Issue No: Vol. 7, No. 1 (2022)

    • Authors: Nita Andriyani Budiman
      Pages: 30 - 39
      Abstract: The trend of tax avoidance in Indonesia is predicted to increase when the government cancels some anti-tax avoidance instruments. The purpose of this study is to determine the trend of tax avoidance in JII companies so that it can show a tendency to decrease or increase tax avoidance of JII companies as a whole in the long term. This type of research is a descriptive study that uses data from the annual report of the JII company for the years 2011-2020. In general, JII companies during 2011-2020 experienced an increase in tax avoidance. This can be seen from the smaller ETR value from 2011-2020. A small ETR value is an indication that the company is doing tax avoidance.  Based on the results of this study, DGT can make forecasts related to tax avoidance, become DGT's input in detecting JII companies that do tax avoidance and evaluate anti-tax avoidance instruments that were previously abolished by the government.
      PubDate: 2022-03-31
      DOI: 10.30659/ijibe.7.1.30-39
      Issue No: Vol. 7, No. 1 (2022)

    • Authors: Muhamad Ferdy Firmansyah
      Pages: 40 - 55
      Abstract: This study aims to determine the development and development of research trends in the published Islamic equity market and to shape research streams. The data used in this study were 449 scientific articles published in the period 1986-2021. The data sources used are scientific journals indexed on Dimension.ai using the search keyword "Islamic Equity Market". Data processing using R Bibliometric Biblioshiny packages. Research in the field of Islamic equity market is dominated by research based on scientific journals. The results found indicate the development of publications researching the Islamic equity market has increased significantly since 2014. This research provides information on the development of research with the theme of Islamic equity market as well as mapping popular streams in Islamic equity market research.
      PubDate: 2022-03-31
      DOI: 10.30659/ijibe.7.1.40-55
      Issue No: Vol. 7, No. 1 (2022)

    • Authors: Ahmad Dzawil Faza
      Pages: 56 - 68
      Abstract: In business activities, advertising is a force that companies can use to attract as many consumers as possible. Advertising is an integral part of today's modern business activities because advertising plays a very important role in conveying information or messages about a product to the public. Almost every day people are flooded with advertisements presented by television. As a result, it is as if life in society in meeting daily needs is conditioned by advertising. However, there are not a few advertisements that have content and visualizations that are considered as duping and defrauding consumers, which is very far from the ethical values and morality of Islamic business. Moral and ethical problems in advertising arise when advertisements lose their normative values and only become propaganda for profit. Likewise, several companies that carry out advertising activities on television media that researchers observed contained content that was not in line with Islamic business ethics such as fraud, false promises to display women's genitals, giving the impression of being excessive, and so on. The type of this research is descriptive qualitative research with data collection techniques using observation and analysis of information from television, online media, and scientific journals. The data source used is secondary data. The results of this study inform that advertisements carried out by several companies on television such as beauty products, energy drinks, e-commerce, and snacks that are not in accordance with Islamic ethical behavior so that in the future there is a need for notification and warning from KPI or other advertising supervisory agencies.
      PubDate: 2022-03-31
      DOI: 10.30659/ijibe.7.1.56-68
      Issue No: Vol. 7, No. 1 (2022)
           COVID-19 PANDEMIC

    • Authors: Novia Nour Halisa, Selvi Annisa
      Pages: 69 - 84
      Abstract: This study aims to analyze the effect of macroeconomics on conventional and sharia stocks during the COVID-19 pandemic. The data collected for this study was obtained from monthly stock index data on the Indonesia Stock Exchange (IDX) as well as macroeconomic development reports from the Ministry of National Development Planning/Bappenas. The population in this study are all conventional and sharia stocks listed on the IDX. The sampling technique was carried out using a purposive sampling method with the criteria of conventional and sharia stocks listed on the IDX for the period March 2020 to June 2021. The macro variables used in researching the Jakarta Composite Index (JCI) and the Jakarta Islamic Index (JII) consisted of four variables, which are exports, imports, inflation rate, and foreign exchange reserves. The data analysis technique used in this research is multivariate multiple linear regression analysis accompanied by simultaneous and partial testing to determine the predictor variables that affect JCI and JII. The results shows that exports and foreign exchange reserves had a significant positive effect on JCI and JII, while imports and the inflation rate did not have a significant effect. The goodness of the model is 93%.
      PubDate: 2022-03-31
      DOI: 10.30659/ijibe.7.1.69-84
      Issue No: Vol. 7, No. 1 (2022)
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