Al-Tijary https://journal.uinsi.ac.id/index.php/altijary <p style="border-width: thin; text-align: justify;"><strong>AL-TIJARY</strong> (P-ISSN: <a href="https://portal.issn.org/resource/ISSN/2460-9412" target="_blank" rel="noopener">2460-9404</a>; E-ISSN: <a href="https://portal.issn.org/resource/ISSN/2460-9412" target="_blank" rel="noopener">2460-9412</a>) is a scholarly periodical published by the Faculty of Economics and Islamic Business Sultan Aji Muhammad Idris State Islamic University Samarinda. It is a peer-reviewed journal of Economics and Islamic Business, including&nbsp;<strong>Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, issues on </strong><strong>shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Sharia-compliant risk management, Islamic derivatives, Issues of Sharia Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing</strong>. The journal is published twice, in June and December.</p> <p style="border-width: thin; text-align: justify;">Jurnal <strong>Al-Tijary</strong> indexed in <a href="https://doaj.org/toc/2460-9412?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22term%22%3A%7B%22index.issn.exact%22%3A%222460-9412%22%7D%7D%2C%7B%22term%22%3A%7B%22_type%22%3A%22article%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A100%7D" target="_blank" rel="noopener">DOAJ</a>, <a href="https://scholar.google.com/citations?user=OL95GhYAAAAJ&amp;hl=id" target="_blank" rel="noopener">Google Scholar,</a>&nbsp;<a href="https://sinta.kemdikbud.go.id/journals/profile/272" target="_blank" rel="noopener">Sinta</a>, <a href="https://garuda.kemdikbud.go.id/journal/view/26158">Garuda</a>, <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;search_text=AL-TIJARY&amp;search_type=kws&amp;search_field=full_search&amp;and_facet_source_title=jour.1285420">Dimensions,&nbsp;</a><a href="https://www.mendeley.com/search/">Mendeley</a>, <a href="http://road.issn.org/issn_search?afs%3Aquery=Al-Tijary&amp;afs%3Aip=MONIP&amp;show-adv=0&amp;adv-issn=&amp;adv-title=&amp;adv-publisher=&amp;adv-collectivity=&amp;adv-date-from=&amp;adv-date-to=#.WKkla3_cTIU" target="_blank" rel="noopener">ROAD.</a>&nbsp;</p> Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda en-US Al-Tijary 2460-9404 Implementation of Village Zakat Index 2.0 in Supporting the Zakat Community Development Program https://journal.uinsi.ac.id/index.php/altijary/article/view/7707 <p><em>Poverty remains a significant issue in Indonesia, and natural disasters also play a role in affecting the economic conditions of communities. Pantai Bahagia Village is the area most impacted by tidal flooding. This research was conducted to assess the material and spiritual conditions of Pantai Bahagia Village and its eligibility to receive zakat funds. This study employs a mixed-methods approach, combining qualitative and quantitative methods with the Zakat Village Index (IDZ) 2.0 (Multi-Stage Weighted Index) as the analytical tool.. The results show that the IDZ 2.0 score in Pantai Bahagia Village is 0.56, which means the village is in a fairly good condition to be considered for zakat fund support. The findings of this research can serve as a reference for zakat institutions or the government in disbursing zakat funds, designing targeted programs, monitoring progress, and increasing community participation, which ultimately can improve the welfare of the community</em><em>.</em></p> Farras Syafiqah Achmad Firdaus Muhammad Hasbi Zainal ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2024-08-12 2024-08-12 9 2 85 110 10.21093/at.v9i2.7707 Halal Orientation Strategy To The Company's Financial Performance: A Study on the Halal Industry Considering Indonesian Culture https://journal.uinsi.ac.id/index.php/altijary/article/view/9085 <p><em>This study examines the influence of the halal orientation strategy on the financial performance of companies, especially MSMEs based on the halal culture in Indonesia as a direct variable and a moderating variable. MSMEs were chosen as the research object due to their large proportions in Indonesia. This study is a quantitative research using primary data collected through a survey. The survey was carried out on MSME owners in Joglosemar (Jogja, Solo, and Semarang) and the surrounding areas. The data was processed using SEM (Structural Equation Model) PLS (Partial Least Square) to find out the relationship between the variables used in the model. Based on the test results, halal culture has a positive and significant relationship to financial performance as a direct variable, but it has no relationship as a moderating variable. Another variable that shows a positive and significant relationship is employee engagement. This is one of the first studies examining the relationship between halal orientation strategies and company financial performance. The findings can encourage MSMEs to implement a halal orientation strategy as part of improving the company's financial performance by establishing a halal culture and increasing employee engagement. It is also one of the first studies in Indonesia that examine the halal orientation strategy with a focus on MSMEs comprehensively.</em></p> Anton Bawono Abdul Aziz Nugraha Pratama ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 2024-06-30 2024-06-30 9 2 181 197 10.21093/at.v9i2.9085