http://journal2.uad.ac.id/index.php/IEFBR <p> </p> <table class="data" width="100%" bgcolor="#f0f0f0"> <tbody> <tr valign="top"> <td width="25%">Journal title</td> <td width="75%"><strong><strong>Islamic Economics, Finance, and Banking Review</strong></strong></td> </tr> <tr valign="top"> <td width="25%">Initials</td> <td width="75%"><strong>IEFBR</strong></td> </tr> <tr valign="top"> <td width="25%">Abbreviation</td> <td width="75%"><strong>Islamic Eco. Fin. Bank. Rev</strong></td> </tr> <tr valign="top"> <td width="25%">Frequency</td> <td width="75%"><strong>2 issues per year | June - December</strong></td> </tr> <tr valign="top"> <td width="25%">DOI</td> <td width="75%"><strong>Prefix <strong>10.1</strong>2928 </strong>by <a href="https://www.crossref.org/" target="_blank" rel="noopener"><strong>Crossref</strong></a></td> </tr> <tr valign="top"> <td width="25%">ISSN</td> <td width="75%"><strong>2807-3983</strong></td> </tr> <tr valign="top"> <td width="25%">Editor in Chief</td> <td width="75%"><a href="https://scholar.google.co.id/citations?hl=id&amp;user=yY_ZUrQAAAAJ" target="_blank" rel="noopener"><strong>Rofiul Wahyudi</strong></a></td> </tr> <tr valign="top"> <td width="25%">Managing Editor</td> <td width="75%"><a href="https://www.scopus.com/authid/detail.uri?authorId=57219991897" target="_blank" rel="noopener"><strong>Pribawa E Pantas</strong></a></td> </tr> <tr valign="top"> <td width="25%">Publisher</td> <td width="75%"><a href="https://uad.ac.id/en/"><strong>Universitas Ahmad Dahlan</strong></a></td> </tr> <tr valign="top"> <td width="25%">Citation Analysis</td> <td width="75%"><a href="https://scholar.google.com/citations?user=EVxrMuAAAAAJ&amp;hl=id"><strong><strong>Google Scholar</strong></strong></a></td> </tr> </tbody> </table> <hr /> <p style="text-align: justify;"><strong>Islamic Economics, Finance, and Banking Review (IEFBR)</strong> is a journal published by Universitas Ahmad Dahlan, Yogyakarta, twice a year (June and December). As the name implies, this journal brings two major themes, namely Islamic Finance and Islamic Banking. The journal invites researchers, scholars, and practitioners to submit articles to the management team. Articles submitted will be published after being verified and modified to suit the standard international journals. <strong>IEFBR</strong> limited only publish articles related to two major themes that have been mentioned. First, Islamic finance includes all submissions related to Islamic finance only. </p> <p style="text-align: justify;">Specifically is divided into two, namely <strong>Islamic monetary</strong> and <strong>microfinance</strong>. Islamic monetary can be broken down into various examples of topics such as the <strong>Islamic monetary system, sharia capital markets, Islamic philanthropy (Zakat, Infaq, Sadaqah, and Waqf)</strong> so forth. Subsequently, sharia microfinance submissions can be illustrated in various topics related to sharia microfinance institutions, sharia cooperation, and baitul maal wa tamwil (BMT). The second major theme is <strong>Islamic Banking</strong>. The study of Islamic banking includes all submissions related to Islamic banking: management, marketing, accounting, product, systems, etc.</p> <p style="text-align: justify;">Specifically, Islamic banking's theme translated into various examples such as Islamic banks' role in macroeconomics, funding of Islamic banks, Islamic banks products, systems technology, entrepreneurship program of Islamic banks, etc.</p> <p style="text-align: justify;">Besides the two major themes above, this article prioritizes posts that have a value interesting discussion. The attractiveness of the indicators measured in content writing contains <strong>IMRaD (Introduction, Method, Research, and Discuss)</strong>. The articles do not classify journals, whether <strong>qualitative</strong> or <strong>quantitative</strong>, as long as the text does not contain plagiarism. We do not receive articles published in other journals before. All submitted manuscripts will be initially reviewed by editors and evaluated by a minimum of <strong>two national reviewers</strong> through the <strong>double-blind review</strong> process. This is to ensure the quality of the published manuscripts in the journal.</p> Universitas Ahmad Dahlan en-US Islamic Economics, Finance, and Banking Review 2807-3983 <div style="text-align: justify;"><p><strong>Authors who publish with Journal <strong>Islamic Economics, Finance, and Banking Review (IEFBR)</strong> agree to the following terms:</strong></p><ol start="1"><li>All articles published are Open Access which means they will be immediately and permanently free for everyone to read and download. We use the CC-BY-SA license options under <a href="http://creativecommons.org/licenses/by-sa/4.0/" target="_blank">the Creative Commons Attribution License (CC BY-SA 4.0)</a>. Creative Commons Attribution License (CC BY-SA 4.0). CC-BY-SA assures that all works will be available under CC-BY-SA always and no risk of commercial actions against the will of the copyright holder.   </li><li>Anyone can use, copy and disseminate the material in any medium or format; as well as re-use, re-mix, transform, and build upon the material for any purpose, even commercially. However, they must acknowledge the authors by giving appropriate credits (cite to the article or content), provide a link to the license, and indicate if changes were made and use under the same license as the original.</li><li>Authors retain copyright and grant license exclusive rights in their article to <strong>Universitas Ahmad Dahlan</strong> as the publisher of the <strong>Journal <strong>Islamic Economics, Finance, and Banking Review (IEFBR)</strong></strong>.</li><li>Authors have the right to retain patent, trademark, and other intellectual property rights (including research data). </li><li>Authors have the right to proper attribution and credit for the published work.</li></ol><p><strong>Copyright Transfer Agreement</strong></p><ol start="1"><li>The Authors submitting the manuscripts do so on the understanding that if they are accepted for publications, the copyright of the articles shall be assigned to<strong> Universitas Ahmad Dahlan</strong> as the publisher of the <strong><strong>Journal <strong>Islamic Economics, Finance, and Banking Review (IEFBR)</strong></strong></strong>.</li><li><strong>Universitas Ahmad Dahlan</strong> as the publisher of the <strong><strong>Journal <strong>Islamic Economics, Finance, and Banking Review (IEFBR)</strong></strong></strong>, the Editors, and the Editorial Board Members of the <strong><strong>Journal <strong>Islamic Economics, Finance, and Banking Review (IEFBR)</strong></strong></strong> make every effort to ensure that no wrong or misleading data, opinions, or statements are published in the journal. In any way, the contents of the articles and circulars published in the <strong><strong>Journal </strong></strong><strong>Islamic Economics, Finance, and Banking Review (IEFBR)</strong> are the sole and exclusive responsibility of their respective authors and advertisers.</li><li>The publisher may revoke the publication for violating the ethical code of conduct.</li></ol></div> http://journal2.uad.ac.id/index.php/IEFBR/article/view/10951 <p><em>Ramadhan Effect</em> adalah salah satu anomali pasar yang terjadi pada Bulan Ramadhan dimana peristiwa ini dapat mempengaruhi keadaan suatu pasar modal. Penelitian ini menelisik lebih dalam tentang bagaimana return saham dalam sektor makanan dan minuman memberikan reaksi terhadap Bulan Ramadhan serta memberikan gambaran terkait kondisi pasar modal dalam sektor tersebut selama Bulan Ramadhan. Emiten yang menjadi objek penelitian ini adalah perusahaan yang tergabung dalam Indeks Harga Saham Gabungan (IHSG) sejumlah 62 emiten dengan teknik pengambilan sampel menggunakan <em>purposive sampling</em> sejumlah 59 emiten. Metode yang digunakan untuk menganalisis adanya <em>Ramadhan Effect</em> yaitu menggunakan analisis Deskriptif.&nbsp; Hasil dari analisis tersebut menunjukkan Bahwa nilai return pada Bulan Ramadhan cenderung lebih tinggi dibandingkan dengan niali return pada saat selain Bulan Ramadhan dan dapat dikatakan bahwa Bulan Ramadhan berpengaruh terhadap return saham perusahaan makanan dan minuman di Indonesia.</p> Iftitah Rita Udiniyah Dimas Herliandis Shodiqin Muhammad Syafi'i Copyright (c) 2024 Iftitah Rita Udiniyah, Dimas Herliandis Shodiqin, Muhammad Syafi'i https://creativecommons.org/licenses/by-sa/4.0 2024-06-30 2024-06-30 4 1 1 7 10.12928/iefbr.v3i1.10951 http://journal2.uad.ac.id/index.php/IEFBR/article/view/10762 <p>This study aims to analyze the factors influencing public interest in Sharia-compliant financial products in Indonesia. The primary focus is to understand how public understanding and education impact their interest in products such as savings, deposits, insurance, pawnshops, and Sharia-compliant securities. This research employs a qualitative approach using a literature review method. Data were collected from various relevant literature sources, including journals, books, reports, and scientific articles. Descriptive analysis was conducted to identify key patterns and themes related to the factors influencing public interest in Sharia-compliant financial products. The results indicate that the level of public understanding and education significantly affects their interest in Sharia-compliant financial products. People with a better understanding of Sharia principles and the mechanisms of Sharia-compliant financial products tend to be more interested and confident in using these products. Sharia financial literacy programs, integration of Sharia finance materials into educational curricula, and practical training and workshops have proven effective in increasing public understanding and interest. Therefore, improving public education and understanding is expected to drive the growth of the Sharia finance industry in Indonesia.</p> Syamsuddin Ngatmin Abbas Mutia Azizah Nuriana Copyright (c) 2024 Syamsuddin, Ngatmin Abbas; Mutia Azizah Nuriana https://creativecommons.org/licenses/by-sa/4.0 2024-06-30 2024-06-30 4 1 8 21 10.12928/iefbr.v3i1.10762 http://journal2.uad.ac.id/index.php/IEFBR/article/view/10669 <p>This study aims to explore the impact of accounting knowledge and skills of Mosque Prosperity Council (DKM) administrators on mosque financial management. The research employs a descriptive and verificative method with a quantitative approach, involving 152 respondents from 76 mosques in Kuningan Regency. Data analysis was conducted using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS). The results show that accounting knowledge and skills have a significant positive effect on mosque financial management. Good accounting knowledge enables DKM administrators to accurately record and report financial transactions, and to plan budgets effectively. Accounting skills help in preparing clear and systematic financial reports, monitoring cash flows, and ensuring compliance with financial regulations and audits. Professional and transparent financial management enhances the trust of congregants and donors and strengthens relationships with all stakeholders. This study recommends enhancing the capacity of DKM administrators through continuous accounting training and the use of technology to support more effective and accountable mosque financial management.</p> Amir Hamzah Teti Rahmawati Sani Rahmasari Nani Sumarni Copyright (c) 2024 Amir Hamzah, Teti Rahmawati, Sani Rahmasari, Nani Sumarni https://creativecommons.org/licenses/by-sa/4.0 2024-06-30 2024-06-30 4 1 22 33 10.12928/iefbr.v3i1.10669 http://journal2.uad.ac.id/index.php/IEFBR/article/view/10771 <p>Artikel ini membahas tentang strategi kebijakan fiskal yang diterapkan oleh Usman bin Affan dan Ali bin Abi Thalib, dua khalifah penting dari pertengahan abad ke-7 M, dalam sejarah Islam. Studi ini bertujuan untuk mengkaji metode ekonomi yang digunakan dan dampaknya terhadap ekonomi dan masyarakat pada masa itu. Melalui penelitian historis dan literatur, artikel menunjukkan bahwa kebijakan fiskal pada masa Usman bin Affan berfokus pada ekspansi wilayah dan peningkatan pendapatan dari pajak, ghanimah, dan zakat. Di sisi lain pemerintahan Ali bin Abi Thalib mengalami tantangan internal, seperti perang saudara, yang mempengaruhi kebijakan fiskalnya. Namun, Ali dikenal telah melakukan reformasi administratif dan distribusi kekayaan dengan menitikberatkan pada keadilan sosial. Penelitian ini mengungkap perbedaan pendekatan kebijakan fiskal antara kedua khalifah, yang dipengaruhi oleh kondisi sosial-politik dan tantangan pada masa mereka. Studi ini menawarkan wawasan baru dalam memahami sejarah ekonomi Islam dan perannya dalam evolusi teori ekonomi dan kebijakan fiskal.</p> Rila Fitriani Azzahra Muslimah Nadiatul Suci Latifa Copyright (c) 2024 Rila Fitriani, Azzahra Muslimah, Nadiatul Suci Latifa https://creativecommons.org/licenses/by-sa/4.0 2024-08-06 2024-08-06 4 1 34 46 10.12928/iefbr.v3i1.10771 http://journal2.uad.ac.id/index.php/IEFBR/article/view/10855 <p>Informasi dari Yayasan Lembaga Konsumen Indonesia (YLKI), sepanjang tahun 2019, 96 pengaduan telah diajukan terkait pinjaman online yang sah dan tidak sah. Ini disebabkan oleh fakta bahwa pelanggan memiliki pengetahuan keuangan yang kurang dan tidak memahami secara menyeluruh bagaimana produk jasa keuangan konsumen beroperasi. Fenomena ini termasuk banyak pihak yang tidak bertanggung jawab yang menawarkan kemudahan untuk mendapatkan uang melalui pinjaman online. Banyak masyarakat terpapar informasi yang tidak benar meskipun mereka cenderung dapat menggunakan perangkat elektronik, tetapi mereka hanya dapat menerima informasi tanpa mampu memahami dan mengolah informasi tersebut dengan baik. Penelitian ini mempunyai Metode penelitian kuantitatif digunakan karena data yang digunakan merupakan data primer dengan menggunakan analisis PLS berbasis komponen dan <em>structural equation modeling</em> (SEM) adalah SMARTPLS. Dari lima faktor (kecepatan persetujuan pinjaman, peningkatan evektifitas, peningkatan peoduktivitas, kemampuan membayar dan keamanan) ada satu faktor yang tidak berpengaruh positif dan signifikan terhadap pinjaman online di Pekanbaru yaitu kemampuan membayar. Menyediakan rasa aman terhadap pengguna saat mereka melakukan transaksi keuangan melalui teknologi online dianggap penting karena dapat membantu kengurangi kekhawatiran yang mungkin timbul terkait penggunaan teknologi untuk pembayaran online.</p> Ijah Safitriyah Wahyi Busyro Rika Septianingsih Putri Jamilah Copyright (c) 2024 Ijah Safitriyah, Wahyi Busyro; Rika Septianingsih, Putri Jamilah https://creativecommons.org/licenses/by-sa/4.0 2024-08-06 2024-08-06 4 1 47 59 10.12928/iefbr.v3i1.10855 http://journal2.uad.ac.id/index.php/IEFBR/article/view/11237 <p>The present study aims to determine the internal and external factors affecting the loan shark preference of the Godean Market merchants in carrying out business financing and to analyze the most dominant factor affecting the loan shark preference of the Godean Market merchants in carrying out business financing. The research type was qualitative descriptive phenomenological. The present study used primary and secondary data. The present study used a non-probability sampling technique. The informants in the present study were the management and merchants at GodeanMarket. Based on the research result, the number of traders is greater than that of loan sharks who control Godean Market, loan sharks from institutions, and individuals from Yogyakarta and Sumatra. It is concluded that the internal factors affecting the loan shark preference of Godean market merchants are declining income, a convenient loan system, and a manageable installment system based on their ability to carry out their obligations. Meanwhile, the external factors affecting the loan shark preference of Godean market merchants are market relocation, minimum risk, and lack of access to formal financial institutions. The dominant factors are declining income, convenient loan or financing systems, and installment systems.</p> Rika May Linda Anggraini Akhmad Arif Rifan Copyright (c) 2024 Rika May Linda Anggraini, Akhmad Arif Rifan https://creativecommons.org/licenses/by-sa/4.0 2024-08-06 2024-08-06 4 1 60 71 10.12928/iefbr.v3i1.11237 http://journal2.uad.ac.id/index.php/IEFBR/article/view/11311 <p>Bisnis berbasis syariah saat ini tumbuh dan berkembang pesat. Kebutuhan akan akuntan yang memahami transaksi syariah juga mengalami peningkatan. Penelitian ini ditujukan untuk menganalisis pengaruh faktor internal yang terdiri dari personalitas dan religiusitas serta faktor eksternal yang meliputi norma sosial, kerja, pasar kerja, dan penghargaan finansial terhadap minat mahasiswa untuk menjadi akuntan syariah. Data penelitian ini dikumpulkan dengan menggunakan survey langsung dari 60 mahasiswa jurusan Akuntansi yang dipilih&nbsp; berdasar convenience sampling. Hasil analisis menggunakan regresi linier berganda menunjukkan bahwa personalitas, religiulitas, dan lingkungan kerja berpengaruh positif terhadap pemilihan karir menjadi akuntan syariah, sedangkan pasar kerja berpengaruh negatif.&nbsp; Sementara itu nilai-nilai sosial, dan penghargaan finansial tidak berpengaruh terhadap pemilihan karir menajadi akuntan syariah.</p> Aswandi Januar Sartini Wardiwiyono Copyright (c) 2024 Aswandi Januar, Sartini Wardiwiyono https://creativecommons.org/licenses/by-sa/4.0 2024-06-30 2024-06-30 4 1 72 82 10.12928/iefbr.v4i1.11311