Amwaluna: Jurnal Ekonomi dan Keuangan Syariah https://journals.unisba.ac.id/index.php/amwaluna <p><strong>Amwaluna : Jurnal Ekonomi dan Keuangan Syariah</strong> is an academic journal published twice annually (January-July) by Syariah Faculty of Universitas Islam Bandung in cooperation with Asosiasi Pengajar dan Peneliti Hukum Ekonomi Islam Indonesia (<a href="http://appheisi.or.id/" target="_blank" rel="noopener">APPHEISI</a>). This journal publishes original researches in multi concepts, theories, perspectives, paradigms and methodologies on syariah economic studies. The scope of <strong>Amwaluna : Jurnal Ekonomi dan Keuangan Syariah</strong> are (but not limited to): (1) Islamic banking; (2) Syariah Financial; (3) Mu'amalah; (4) Economic Islam ;(5) Economic ;(6) Accounting; (7) Finance. <br />Any submitted paper will be reviewed by reviewers. Review process employs Double-blind Review that the reviewer does not know the identity of the author, and the author does not know the identity of the reviewers. <em><strong>Amwaluna : Jurnal Ekonomi dan Keuangan Syariah</strong></em> has become a <a href="http://www.crossref.org/" target="_blank" rel="noopener"><strong>CrossRef Member</strong></a> since the year 2017. Therefore, all articles published by <strong>Amwaluna : Jurnal Ekonomi dan Keuangan Syariah</strong> will have unique DOI number. <strong>DOI: <a title="doi" href="https://search.crossref.org/?q=amwaluna+unisba">https://doi.org/10.29313/amwaluna.</a> </strong><br /><strong>ISSN: <a href="https://issn.brin.go.id/terbit/detail/1472805324" target="_blank" rel="noopener">2540-8402</a> (online); </strong><strong>ISSN: <a href="https://issn.brin.go.id/terbit/detail/1472804926" target="_blank" rel="noopener">2540-8399</a> (print).</strong></p> UPT Publikasi Ilmiah UNISBA en-US Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2540-8399 Workplace Spirituality as Intangible Resource and Capabilities: As Seen in the Evidence of a Telco Company in the Disruptive Era https://journals.unisba.ac.id/index.php/amwaluna/article/view/3443 <p><em>Previous research had analyzed the positive impact of spirit at work and spiritual leadership separately as independent variables toward organizational commitment and job satisfaction but had not examined it all at once through the strategic management resource-based view framework. This quantitative study, using SEM PLS, examined the spiritual leadership intangible resources (Vision, Hope-Faith, Altruistic Love, Meaning Calling, and Membership) as the factors to develop spirit at work capabilities, which positively influence Job Satisfaction and Organizational Commitment as the performance proxies. Based on a survey of the data taken from the biggest Telco company in Indonesia, going through volatile, uncertain, complex, and ambiguous (VUCA) phase, this research shows that spirituality matters in the resource-based view of strategic management framework, where resources and capabilities are intertwined in supporting performance. All hypotheses were significant, implying the criticality of embedding spiritual values in creating a greater purpose for all employees. Further qualitative research in this area would enrich workplace spirituality research.</em></p> Amelia Naim Indrajaya Hamid H Kazeroony Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 1 21 10.29313/amwaluna.v8i1.3443 Mining Heritage-Based Tourism Development Management System: A Sustainable Economic Study https://journals.unisba.ac.id/index.php/amwaluna/article/view/3451 <p><em>Through the ages, mining left behind wasteland of limited value, scarred by shafts and ponds. However, enterprising management coupled with inventive development practices, hopes to turn this legacy into a tourist boom. The primary goal of this study will tackle the planning and implementation for transforming these former mining eyesores into charming havens. The focus is on ensuring sustainable growth from these tourist hubs, all while breathing new life into these remnants of mines.</em> <em>Identifying pivotal facets which must be orchestrated for tourism development, this study utilized a qualitative descriptive approach towards engagement of stakeholders. The meticulously designed management system model is the analytical framework underlying this research, aimed at achieving synergistic and collaborative effort on the tourism development. In Bangka Belitung Province, the study zeroed in on Kampong Reklamasi within East Belitung Regency. The conclusion from the study show that a comprehensive developmental system is the core foundation of effective tourism development management. Such a system is founded on a mixture of creative innovation and a collaborative link between multiple stakeholders. BUMDes have the primary responsibility for successful management within the scope of fostering the tourism potential of the reclamation community. The success of BUMDes in guiding this tourism attraction not be seen in a vacuum but rather as the result of synergistic cooperation with stakeholders. Their individual contributions and roles in the development of heritage-focused tourism are a prerequisite for this collaboration. A robust and long-lasting economic framework for sustainable development is promoted by this symbiotic approach.</em></p> Muhardi Muhardi Dede R. Oktini Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 22 33 10.29313/amwaluna.v8i1.3451 Literation of Muamalah Maaliyaah Academic in Online Transactions https://journals.unisba.ac.id/index.php/amwaluna/article/view/3448 <p><em>This research aims to test and analyze the understanding of students majoring in Commerce Management at the ALKS study program in implementing online buying and selling schemes from an Islamic perspective, namely by using the Muamalah Maaliyaah contract. The population in this study was 278 people from each generation of the ALKS study program, a sample of at least 10 people was taken and then the sample size became 100 people. This research uses a quantitative approach. The data collection technique used was by distributing questionnaires and interviews. The model used is a simple linear regression model with statistical analysis tests used are the classical assumption test, T-test, validity, and reliability tests. The research results show that from a simple regression test, the results of the t-test variable for the variable Understanding the Muamalah Maaliyaah Agreement show t_count of 15.024 &gt; t_tabel of 1.98472 and a Sig value of 0.000 &lt; 0.05. These results show that "There is a significant relationship between the influence of Understanding the Muamalah Maaliyah Agreement (X) on the decision to carry out online transactions (Y)". It can be concluded that there is a very large influence of ALKS study program students' muamalah literacy on the decision to carry out online transactions.</em></p> M Yazid AR Muhammad Nasir Aryati Mizan Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 34 48 10.29313/amwaluna.v8i1.3448 Bibliometric Analysis of Halal Tourism (Hajj and Umrah) Development in the World https://journals.unisba.ac.id/index.php/amwaluna/article/view/3476 <p><em>This research highlights the theoretical basis and future research directions in religious tourism and related topics from 2003 to 2023. 1,689 documents from the Scopus database related to religious tourism and the Umrah Hajj have been analyzed using VOS viewer software. This analysis found that research on religious tourism and the Umrah pilgrimage experienced a consistent increase. The most influential countries in the research were Saudi Arabia, Indonesia, Malaysia, France, and Australia. Studies on Umrah mass gathering, respiratory viruses, preventive measures, and pilgrimage season in Hajj and Umrah religious tourism are predicted to be a significant research focus, as can be seen through keyword co-occurrence analysis. The results of this study provide a comprehensive evaluation of the religious tourism literature over a decade using bibliometric and network analysis. The results of this research can help researchers gain a deeper understanding of the study of religious tourism as a whole and determine priorities for future research</em>.</p> Endang Jumali Fitriyani Fitriyani Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 49 60 10.29313/amwaluna.v8i1.3476 Optimization of Waqf Productive in Halal Tourism in Indonesia https://journals.unisba.ac.id/index.php/amwaluna/article/view/2973 <p><em>The potential for halal tourism in Indonesia is considered to continue to grow, supported by the increasing needs of the Muslim community, both men and women, who can now be considered as one unit. This also indicates an increase in recognition and acceptance of Islamic socio-cultural practices, both in Indonesia and globally, which shows that Muslims are starting to receive attention in developed countries. Of course, this development aims to produce a multiplier effect, one of which is strengthening the economy. Optimizing waqf funds for halal tourism can be a solution to stimulate the Indonesian economy. This research aims to determine the extent to which waqf funds can develop in Indonesia. The method used in this research is a qualitative method by carrying out FGDs with experts in the field of waqf initiated by Wacid. The research results show that the potential for waqf funds in Indonesia can still be developed, but this is only limited by the knowledge of the Indonesian population about waqf itself, so in-depth socialization is needed to support literacy about waqf in Indonesia.</em></p> Nadia Meirani Rizka Estisia Pratiwi Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 61 65 10.29313/amwaluna.v8i1.2973 MSMEs Awareness in Halal Certification from an Operations Management Perspective https://journals.unisba.ac.id/index.php/amwaluna/article/view/2977 <p><em>Providing halal certification is considered as one of the tools that can strengthen the position of Indonesian MSMEs. This is due to the ability of MSME products that have halal status to become a competitive advantage for Indonesia on the international stage. This study will analyze the factors that can increase the awareness of MSMEs in Indonesia regarding the importance of obtaining halal certification. This research uses descriptive methods through survey techniques. The survey technique used is a questionnaire technique that must be filled in by the subject and also conducts opinion polls, as well as in-depth interviews with a sample of respondents selected based on the requirements for the length of time MSMEs have been established, the type of MSME business, and ownership of current halal certification. MSMEs have realized the importance of halal certification even though many of them have not processed it due to a lack of education. However, even though they are not yet halal certified, from an operations management perspective, the production process that is carried out is halal by ensuring that both the materials used and the processes carried out are in accordance with Islamic law.</em></p> <p><em> </em></p> Umari Abdrurrahim Abi Anwar Haditsa Qur'aini Nurhakim Karina Hamidah Shinta Fauziah Azzahra Zalva Hijatul Arkani Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 66 75 10.29313/amwaluna.v8i1.2977 Product Quality of SMEs Food Production in The Perspective of Islamic Economics https://journals.unisba.ac.id/index.php/amwaluna/article/view/3509 <p><em>This study aims to determine the quality of SMEs product in the food industry which are widely spread in Mataram City. The focus of the research is on tempeh product which are one of the leading products in the city. In addition to analyzing the quality of tempeh products, this study also analyzes aspect of quality of this product from an Islamic economic perspective. In determining respondents as data sources in this study, researchers used purposive sampling techniques. To answer the problem posed, the analysis tool used is the Ideal-Point Model, which is a consumer evaluation of what is perceived with what is desired. This model measures the difference between what is perceived and what consumers want. The result shows that the product quality of SME tempeh is very good. This is indicated by the quality value being at the upper interval class which means that the quality of the tempeh product is in accordance with the wishes of consumers. Based on the Islamic view, respondents have the perception of tempeh products as products with halal ingredients, a good process, and are a valuable offer and useful.</em></p> Muhamad Ilhamudin Lalu Adi Permadi Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 76 89 10.29313/amwaluna.v8i1.3509 An Analysis of the Economic Dimensions of Entrepreneurship in Surah Al-Kahf https://journals.unisba.ac.id/index.php/amwaluna/article/view/3510 <p><em>This paper analyzes Shah’s examination of entrepreneurial traits exemplified by the Companions of the Cave in Qur’anic Surah Al-Kahf verses 13-14. A literature review synthesizes existing research exploring Islamic entrepreneurial orientations derived from theology. The study employs qualitative methodology in categorizing entrepreneurial dimensions mentioned in the two ayat based on Shah’s framework highlighting ambition, risk-taking, resilience and spirituality. The traits are then analyzed against predominant entrepreneurship theory literature focused on opportunity recognition, resource leveraging and perseverance competencies. Findings suggest alignment between conventional and Qur’anic foundations in many aspects, though divergences exist regarding motivation sources driving enterprise. Practical implications propose integrating spiritual identity and purpose more strongly into entrepreneurship education programs to nurture morality-centered ambitions grounded in religious scripture. </em></p> Dahrul Siregar Reza Nurul Ichsan Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 90 101 10.29313/amwaluna.v8i1.3510 The Existence and Consistency of Halal Certificates in the Global Ecosystem of Halal Products and Services https://journals.unisba.ac.id/index.php/amwaluna/article/view/2975 <p><em>Halal certification is an absolute requirement for the eligibility of goods and services for Muslims, however, halal is not just a piece of paper or a halal logo, but more to the substance of the process and quality of halal guarantees. The research objective is to examine the position of the Ministry of religion in guaranteeing the halal-ness of products and services. The author uses a normative juridical research form with a statutory regulatory approach related to halal product guarantees. The author concludes that cooperation and synergy between institutions under the Ministry of Religion including the Halal Product Guarantee Agency (LPH) and MUI and the supervisory agency (BPOM) are crucial in ensuring the halal supply chain of products and services to maintain the halal ecosystem both formally and substantially. The author thinks that in regulations related to halal product guarantees, there are inconsistencies and also the occurrence of ambiguity in norms which has the potential to create legal uncertainty as stated in articles 171 and 172 of Government Regulation Number 39 of 2021 which are contradictory in content where article 171 states that Government Regulation Number 30 of 2019 can still apply as long as it does not conflict with the law on halal product guarantees, while Article 172 states that the previous PP is repealed and no longer valid. </em></p> Yusup Hidayat Aris Machmud Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 102 112 10.29313/amwaluna.v8i1.2975 The Effect of Halal Destination Image and Tourist Motivation on Revisit Intention: The Role of Halal Experience Satisfaction https://journals.unisba.ac.id/index.php/amwaluna/article/view/3471 <p><em>Revisit intention is interesting to be studied because it relates to the behavior of tourists to revisit, particularly during the post-covid-19 pandemic that has limited tourist visits to a destination for quite a long time. Experience, in the hospitality and tourism context, is a significant concept used to understand consumer behavior. The travel experience begins before arriving at the destination, ends with memories of the experience, and plans to revisit it in the future. This study aims to investigate the effect of halal destination image and tourist motivation on the speed of deciding to revisit halal tourism destinations through halal experience satisfaction tourism destinations in Lombok Island. This study used a quantitative method with 200 domestic and foreign tourists as respondents. The results of the study showed that halal destination image and tourist motivation could not directly accelerate the tourists' decision to revisit, but they had to go through halal experience satisfaction.</em></p> Lalu Edy Herman Handry Sudiartha Athar Muhammad Mujahid Dakwah Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 113 123 10.29313/amwaluna.v8i1.3471 Self-Declare on Micro and Small Restaurant in Supporting Muslim-Friendly Tourism Industry https://journals.unisba.ac.id/index.php/amwaluna/article/view/3447 <p><em>Halal logo for business actors, especially food business is a liability as regulated in the Halal Product Guarantee Law. Since the enactment Job Creation Law, regulations on halal certification have been changed and renewed. Self-declare is the issues that raised pros and cons. The purpose of this study is evaluate Self-declare on micro and small restaurants in supporting muslim-friendly tourism industry. In discussing the topic, the research using normative juridical method with materials from primary data and secondary data. The results show that Self-declare is not consistent with the substance of the Halal Product Guarantee law. Practically, Self-declare has a positive impact for economic benefits because the process of applying halal certification is short and easy for restaurant businesses. Thus, the Self-declare concept supports the development of the halal tourism industry in Indonesia. It is necessary to complemented by supervision system to maintain the quality and objectives of halal certification.</em></p> Muthia Eka Destyana Ro'fah Setyowati Aisyah Ayu Musyafa Allya Shifa Akhsanty Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 124 135 10.29313/amwaluna.v8i1.3447 The Effect of Islamic Corporate Governance, Firm Characteristic on Capital Structure and Financial Performance of Sharia Commercial Banks Registered the Financial Services Authority https://journals.unisba.ac.id/index.php/amwaluna/article/view/3071 <p><em>This study examines the relationship between Islamic corporate governance, firm characteristics on capital structure and financial performance in Islamic Commercial Banks. The data analysis technique uses Partial Least Square (PLS), with structural equations (SEM) based on components or variants, on annual data from 2017 to 2021. The findings show that three determinants significantly affect the financial performance of the five hypotheses proposed. Islamic corporate governance has a significant effect on financial performance in a negative direction, and a significant positive effect on capital structure Firm characteristic has no significant effect on capital structure and financial performance. Capital structure factors influence financial performance. The practical implications of this study emphasize the important role of the sharia supervisory board and independent commissioners in improving the financial performance of Islamic commercial banks</em></p> Dian Ferriswara Okta Karneli Bibi Noraini Mohd Yusuf Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 136 150 10.29313/amwaluna.v8i1.3071 Juridical Review of Net Revenue Sharing and Profit Sharing Implementation In Islamic Bank https://journals.unisba.ac.id/index.php/amwaluna/article/view/3446 <p><em>Islamic economic and financial systems are based on the achievement of justice and equitable distribution of economic welfare as well as universal ethical values that can be accepted by various parties. This study aims to determine the legal basis for the application of net revenue sharing and profit sharing methods in Islamic banks. The method used is normative juridical approach, data collection techniques using literature study and field study, data analysis using qualitative normative analysis. The results mentioned that the regulation of net revenue sharing and profit sharing of Islamic banks in Indonesia is contained in Article 26 of Law Number 21 of 2008 concerning Islamic Banking on the operational principles of Islamic banks, DSN MUI fatwa Number 15/DSN-MUI/IX/2000 on the principle of distribution of business results in Islamic financial institutions and PBI Number 7/46/PBI/2005 concerning the collection of funds and distribution of funds for parties carrying out business activities based on sharia principles. </em></p> Hermansyah Sandy Rizki Febriadi Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 151 159 10.29313/amwaluna.v8i1.3446 Private Islamic Hospital Service Management Strategy Model in Pekanbaru Based on Accreditation with an Analytic Network Process Approach https://journals.unisba.ac.id/index.php/amwaluna/article/view/2987 <p><em>There are many factors that are the burden and responsibility of Islamic Hospital Practitioners, experts and regulators in resolving sharia service and accreditation problems and prioritizing effective solutions for Islamic Hospitals. From problems (1)Sharia services that focus on Customer Oriented, Transparency, Healthy Competition and Justice. (2)Patient problems, namely no sharia consultations, unsatisfactory services received, long queues, lack of services for disabled patients (3)Accreditation problems that focus on low classification and accreditation, poor maintenance, unsophisticated information systems and a poor hospital environment. not properly maintained (4)Ethical problems and Islamic hospital Business Management Concepts trigger problems. Planning for future hospital performance is not fulfilled, experts and employees are less professional, coordination of hospital staff is ineffective and does not have a Sharia Supervisory Board (DPS). This thought is the research problem, how to use the ANP method to find a solution that must be solved in this problem, assisted by Super Decision software. The results of this research are Solution Priorities (1) Sharia services, namely focusing on the main priority of Justice, Customer Oriented (2) Solutions for patients with the same priority, namely Sharia consultations, services received that satisfy patients. (3) Accreditation solutions in the order that the hospital environment is well maintained and goes green, maintenance is improved, quality management is improved (4) Islamic hospital Ethics Solutions and Business Concepts with future planning sequences fulfilled and professional employee experts selected, effective staff coordination and forming a DPS. The strategic priorities being developed are the implementation of superior and complete sharia services.</em></p> Melia Frastuti Azhari Akmal Tarigan Sugianto Copyright (c) 2024 Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 2024-01-31 2024-01-31 8 1 160 174 10.29313/amwaluna.v8i1.2987