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All Journal INFERENSI Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam MALIA: Journal of Islamic Banking and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Abdimas ADPI Sosial Dan Humaniora Indonesian Journal of Business Analytics (IJBA) Bulletin of Management and Business Asian Journal of Management Analytics Indonesian Journal of Advanced Research (IJAR) Equilibrium: Jurnal Ekonomi Syariah Jurnal Ekonomi dan Bisnis Islam PALASTREN: Jurnal Studi Gender BISNIS : Jurnal Bisnis dan Manajemen Islam
Anita Rahmawaty
Institut Agama Islam Negeri Kudus
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGEMBALIAN PEMBIAYAAN MUDHARABAH Kiswati, Kiswati; Rahmawaty, Anita
EQUILIBRIUM Vol 3, No 1 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i1.1269

Abstract

This research aims to analize the factors affecting on repayment level of mudharabah financing. There are five variables in this research, namely: education level, number of family’s dependent, business turnover, length of business and repayment level of mudharabah financing. This research is a survey research by using a quantitative approach.  The  research  data  are  obtained  from  75  customers  of BMT Fastabiq in Batangan Pati. This study used a logistic regression technique. The results indicated that education level, number of family’s dependent, business turnover and length of business positively and significantly effects on repayment level of mudharabah financing. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengembalian pembiayaan mudharabah. Terdapat lima variabel dalam penelitian ini, yaitu tingkat pendidikan, jumlah tanggungan keluarga, omzet usaha, lama usaha dan tingkat pengembalian pembiayaan mudharabah. Penelitian ini merupakan jenis penelitian survey dengan menggunakan pendekatan kuantitatif. Data penelitian ini diperoleh dari 75 nasabah (anggota) BMT Fastabiq Batangan Pati dengan menggunakan teknik random sampling. Teknik pengujian model penelitian ini menggunakan teknik regresi logistik. hasil penelitian ini menunjukkan bahwa tingkat pendidikan, jumlah tanggungan keluarga, omzet usaha dan lama usaha berpengaruh secara positif signifikan terhadap tingkat pengembalian pembiayaan mudharabah.
PENGARUH KECERDASAN EMOSIONAL KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI SYARIAH DAN KECERDASAN ADVERSITAS SEBAGAI VARIABEL MEDIASI Husnurrosyidah, Husnurrosyidah; Rahmawaty, Anita
EQUILIBRIUM Vol 3, No 2 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i2.1178

Abstract

This research aims to examine and analyze the effect ofadversity intelligence in mediating between emotional intelligence andspiritual intelligence to the understanding of Islamic accounting. Thisresearch is a survey research by using a quantitative approach. Theresearch data ares obtained from 211 respondents by using randomsampling techniques. This research model testing technique usingPLS (Partial Least Square) technique. The results indicated that: first,adversity intelligence was mediating for emotional intelligence to theunderstanding of islamic accounting; second, adversity intelligencewas mediating for spiritual intelligence to the understanding of Islamicaccounting.: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecerdasan adversitas dalam memediasi antara kecerdasan emosional dan kecerdasan spiritual terhadap pemahaman akuntansi syariah. Penelitian ini merupakan penelitian survei dengan menggunakan pendekatan kuantitatif. Data penelitian ini diperoleh dari 211 responden dengan menggunakan teknik random sampling. Teknik analisis data penelitian ini dengan menggunakan PLS (Partial Least Square). hasil penelitian menunjukkan bahwa: pertama, kecerdasan adversity memediasi pengaruh kecerdasan emosional terhadap pemahaman akuntansi syariah; kedua, kecerdasan adversitas memediasi pengaruh kecerdasan spiritual terhadap pemahaman akuntansi syariah. 
Fraud Pentagon Theory dalam Mendeteksi Fraudulent Financial Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2018 Khoirunnisa, Awaliyatu; Rahmawaty, Anita; Yasin, Yasin
BISNIS Vol 8, No 1 (2020): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v8i1.7381

Abstract

This study aims to detect fraudulent financial reporting through fraud pentagon theory in companies listed in the Jakarta Islamic index 70. The research method used is quantitative research with a comparative causal approach. Related to sampling using purposive sampling. The findings in this study are the financial target variables, external pressure, nature of industry and rationalization have a significant effect on the detection of financial statement fraud. As for financial stability, ineffective monitoring, change in auditors, change of director, and arrogancy do not have a significant effect on the detection of financial statement fraud.
Determinasi Minat Menabung Anggota pada KSPPS Berkah Abadi Gemilang Jepara Ulin Ni'am, Ahmad; Rahmawaty, Anita
Jurnal Ekonomi dan Bisnis Islam Vol 3, No 4 (2025)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v3i4.5287

Abstract

Abstract This study focuses on identifying and understanding the factors that influence members’ saving intentions at KSPPS Berkah Abadi Gemilang Jepara. The background of this research stems from the intensifying competition among Islamic financial institutions, particularly KSPPS, which has led to a decline in member participation in saving activities. The research employs an associative quantitative approach and involves 130 respondents selected through accidental sampling. Data processing was carried out using IBM SPSS Statistics 26 through a series of tests, including validity, reliability, classical assumption testing, and hypothesis testing. The findings reveal that religiosity, attitude, and subjective norms contribute positively and significantly to saving intentions. Meanwhile, social environment exerts a negative yet significant influence, suggesting that certain social pressures may reduce members’ tendency to save. Collectively, the four independent variables proved to have a significant combined effect on saving intentions. These results highlight that internal factors play a more dominant role than external factors in shaping members’ interest in saving. The study’s outcomes are expected to provide valuable insights for Islamic financial institutions in formulating marketing strategies grounded in religious values and member behavior. Keywords: Religiosity; Social Environment; Attitude; Subjective Norm; Saving Intention. Abstrak Studi ini berfokus pada upaya mengidentifikasi serta memahami hal-hal yang berperan memengaruhi niat menabung anggota di KSPPS Berkah Abadi Gemilang Jepara. Latar belakang penelitian ini didasarkan pada meningkatnya intensitas persaingan antar lembaga keuangan syariah, khususnya KSPPS, yang berimplikasi pada menurunnya partisipasi anggota dalam kegiatan menabung. Penelitian ini menerapkan pendekatan kuantitatif asosiatif dan melibatkan 130 responden yang dipilih secara accidental sampling. Pengolahan data dilakukan menggunakan IBM SPSS Statistics 26 dengan rangkaian uji: validitas, reliabilitas, pemeriksaan asumsi klasik, dan pengujian hipotesis. Hasil analisis menunjukkan bahwa religiusitas, sikap, serta norma subjektif berkontribusi secara positif serta signifikan pada minat menabung, sedangkan lingkungan sosial memiliki pengaruh negatif namun tetap signifikan, yang mengindikasikan bahwa tekanan sosial tertentu dapat mengurangi kecenderungan anggota untuk melakukan kegiatan menabung. Secara simultan keempat variabel independen terbukti memberikan konstribusi signifikan terhadap minat menabung. Temuan ini menegaskan bahwa faktor internal memiliki peran yang lebih dominan dibandingkan faktor eksternal dalam membentuk minat menabung. Temuan dari penelitian ini diharapkan berkonstribusi sebagai acuan lembaga keuangan syariah dalam merumuskan strategi pemasaran yang berlandaskan pada nilai-nilai religius dan perilaku anggota. Kata Kunci: Religiusitas; Lingkungan Sosial; Sikap; Norma Subjektif; Minat Menabung.
Determinants of Halal Fashion Purchase Behavior: Integrating Religiosity with the Theory of Interpersonal Behavior Rahmawaty, Anita; Kusrini, Eni; Restuti, Dwi Putri
EQUILIBRIUM Vol 14, No 1 (2026): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v14i1.37108

Abstract

This study examines the determinants of Muslim consumer behavior in buying halal fashion by integrating religiosity with the TIB (Theory of Interpersonal Behavior) model. There are eight variables in this study: religiosity, attitude, affect, social factor, habit, facilitating condition, purchase intention, and purchase behavior. This quantitative study uses data from 216 Muslim consumers in Central Java and analyzes them using PLS-SEM. The findings of this study show that religiosity can have a greater increase effect on attitudes, affect, social factors, and habits. Affect, habit, and facilitating conditions positively affects halal fashion purchase intention, but religiosity, attitude, and social factors do not have a direct effect on purchase intention. Meanwhile, habits, facilitating conditions, and purchase intention have a significant direct effect on halal fashion purchase behavior. The results of this study are expected to benefit Islamic businesspeople by helping them understand the factors that shape Muslim consumers’ behavior when purchasing halal fashion products.
Co-Authors Ahamed, Forbis Anggie Nurulita Aryanti Muhtar Kusuma Dilla Ajeng Diah Saputri Eni Kusrini Eni Kusrini, Eni Hana, Kharis Fadlullah Hidayatum Muafiyah Husnurrosyidah, Husnurrosyidah Ita Rakhmawati Kharis Fadlullah Hana Khoirunnisa, Awaliyatu Kiswati Kiswati, Kiswati Notoadmojo, Iqbal PUJI ASTUTIK Restuti, Dwi Putri Saputra, Moch Adika Saputri, Dilla Ajeng Diah Sari, Sisca Apriliana Siti Zulfa Nadiya Supriyono, Ziana Fitri taufikin, taufikin Ulin Ni'am, Ahmad Wahibur Rokhman Widi Savitri Andriasari Yasin, Yasin