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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: Kawther Mousa, Muhammad Naveed Ahmad, Eli Sumarliah
      First page: 85
      Abstract: The current COVID-19 epidemic unveils the vulnerability in the apparel supply chain (ASC). Many workforces are facing future uncertainty due to pandemic-driven job losses. This study aims to comprehend the causes of societal sustainability deficiency in the ASC in Muslim-majority countries and propose strategies supporting a suitable improvement.  Information gathered from experts using a qualitative research method; reveals that the primary cause of the lack of societal sustainability is the dominating power of several brands in the ASC. The usage of contract workforce and illegal subcontracting of apparel production also disrupt the protocol of societal compliance. Besides, the lack of application of Islamic ethics in business operations leads to poor labor conditions causing disruption in labor-societal security. The study proposes that it is imperative to adopt a sustainable procurement framework that integrates the sharing of disturbance risks among suppliers and brands post-COVID-19 crisis. It is also crucial to prohibit suppliers operate illegal subcontracting of apparel manufacture. Besides, brands’ order allocation plans and supplier selection must be adjusted to enable the workforce’s societal security. Contribution from labor unions and NGOs must be urged to achieve the grassroots level in community development schemes. As this study involves the Muslim-majority context, mitigation strategies from the Islamic ethics perspective are also considered helpful for solving societal sustainability issues in the ASC.
      PubDate: 2022-09-30
      DOI: 10.30659/ijibe.7.2.%p
      Issue No: Vol. 7, No. 2 (2022)

    • Authors: Ikhyanuddin Ikhyanuddin
      Pages: 100 - 107
      Abstract: This paper aims to review and understand about waqf accounting system in the world such as Asia, Europe, and African. The study of a review shows that a  Waqf accounting system in Asia, Europe, and Africa has similarities, such as every country has a waqf institution for organizing waqf accounting (waqf asset, cash waqf, etc). Every country has its own way of regulating and operating   waqf  accounting. The growth of waqf in some minority countries is still constrained by several legal restrictions and the high cost of living in these countries.
      PubDate: 2022-09-30
      DOI: 10.30659/ijibe.7.2.%p
      Issue No: Vol. 7, No. 2 (2022)

    • Authors: Azwar Azwar, Bayu Taufiq Possumah, Khaerul Aqbar
      Pages: 108 - 124
      Abstract: The objective of this paper is to analyze the short and long run relationship between Islamic financial development and income inequality in Indonesia over the period of 2000-2020. The study has employed the Auto Regressive Distributed Lag (ARDL) bound testing approach and the Error Correction Mechanism (ECM) to examine the existence of long-run and short-run relationship, while variance decomposition (VDC) technique is used to provide Granger causal relationship between the variables. The cointegration tests show that there is a long run relationship between Islamic financial development, economic growth, inflation and income inequality in Indonesia. However, Islamic financial development itself is found to be not statistically significant in influencing income inequality during the sample period for long-run. This study found a positive and statistically significant (10%) effect of Islamic financial development in explaining the changes in income inequality in the short run. In terms of policy, enhancing financial access is needed to ensure that financial development fully supports the reduction of income inequality in Indonesia.
      PubDate: 2022-09-30
      DOI: 10.30659/ijibe.7.2.%p
      Issue No: Vol. 7, No. 2 (2022)

    • Authors: Ririn Riani, Aam Slamet Rusydiana
      Pages: 125 - 137
      Abstract: This study maps out research related to the development of research trends in digital banking themed papers published by leading journals that have been indexed by Scopus from 1976 to 2021. The analysis focuses on trends in keywords, authors and journals of 873 digital banking themed papers. publication. The results of the scientometric analysis mapping are then studied more deeply to review development strategies related to digital banking that can be adopted by Islamic banking in Indonesia. This study uses descriptive statistical methods and bibliometric analysis using biblioshiny R software to determine bibliometric maps. The flow of economic digitization requires banks to transform in order to maintain their role and position as the main intermediary institution in the financial system as well as the transmission axis of monetary policy. Digital transformation requires banks to be able to adapt the business innovation model used, organizational structure, work culture, and infrastructure they have. Islamic banking is required to be a solution by offering services and innovations through digital channels. The main thing is how to find the right balance between efforts to optimize opportunities and carry out various digital innovations in an effort to increase market share in the future. 
      PubDate: 2022-09-30
      DOI: 10.30659/ijibe.7.2.%p
      Issue No: Vol. 7, No. 2 (2022)
           IN JAKARTA

    • Authors: Andika Nuraga Budiman
      Pages: 138 - 148
      Abstract: This research objective is to investigate the influence of Halal dimension towards subscribing Halal restaurant. This research objective is to investigate the influence of Halal dimension towards subscribing Halal restaurant. This research method was using questionnaire spread to 169 respondents in Central Jakarta area in Cempaka Putih. The purposive sampling with especially for Muslim was absolute condition to become this research samples. The result shows that interesting result that Muslim in Jakarta, which is we expecting these results are representing majority of population, evidently our respondents are not paying attention in Halal process before they visiting restaurant, which is one of the process is animal slaughtering process. An explanation of the relationship between Halal certification and subscribing. Halal restaurants have a significant relationship. apart from the regression results, the results of the T test have explained that the existence of Halal certification is very important. Also, Halal accreditation and their awareness need to be improve, there is not significant toward subscribing Halal restaurant. The main part is a religiosity which is a very strong religious status for Muslims; this is one of the reasons why Muslims always subscribe to restaurants because they believe wherever there is a religious status that is still firmly held. 
      PubDate: 2022-09-30
      DOI: 10.30659/ijibe.7.2.%p
      Issue No: Vol. 7, No. 2 (2022)
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