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Muqtasid: Jurnal Ekonomi dan Perbankan Syariah
ISSN : 20877013     EISSN : 25278304     DOI : -
Core Subject : Economy,
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah (Muqtasid), with registered number ISSN 2087-7013 (Print) and ISSN 2527-8304 (Online), is a peer-reviewed journal published two times a year (January-June, and July-December) by Faculty of Islamic Economics and Business, IAIN Salatiga. Muqtasid is intended to be the journal for publishing articles reporting the results of research on Islamic Economics and Banking.
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Articles 185 Documents
Penerapan 2 SLS GMM-AB pada Persamaan Simultan Data Panel Dinamis untuk Pemodelan Pertumbuhan Ekonomi Indonesia sebagai Islamic Country Arya Fendha Ibnu Shina
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 1 (2016): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.885 KB) | DOI: 10.18326/muqtasid.v7i1.141-162

Abstract

Indonesia is an islamic country that still has problems in economics such asunemployment and poverty. Stability and economic growth are expected toovercome these problems. Two-way relationship between unemployment and economic growth can be summarized in a system of simultaneous equation. Two directions relationship of mutual influence can be summarizedin a system of simultaneous equations. Economic variables are dynamic; the value is influenced by value of variable itself in the past and also the value of other variables. In a dynamic panel data model there is a lag of the dependent variable that causes the OLS estimates can be biased and inconsistent. Arellano-Bond GMM with optimal weight produces parameter estimate which is unbiased, consistent, and efficient. From this study we can conclude that there is a simultaneous relationship between economic growth and unemployment. If economic growth increases 1%, it will cause the unemployment decrease to 0.956% in short-term and 0.988% in shortterm. On the other hand, if unemployment increases 1%, it will cause a slowdown in economics to 0.465% and 0.615% for the long term
Pengaruh Islamic Corporate Identity (ICI) terhadap Kinerja Bank Syariah di Indonesia Eka Laily Romadhani; Rofiul Wahyudi
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2015): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.517 KB) | DOI: 10.18326/muqtasid.v6i2.125-140

Abstract

This study aims to determine the suitability of annual reports that reflectIslamic Corporate Identity and its influence on the performance of islamicbank. Design of this research is causal research with quantitative approach.Samples of this research are Bank Muamalat Indonesia and Bank SyariahMandiri. Secondary data were obtained from annual reports from 2010 to2012 as data collection techniques of this study. To analyze the data of Islamic Corporate Identity (ICI), the writer used a checklist of eight dimensions disclosed in annual reports of Islamic banks. The analysis technique used is the panel data regression analysis using eviews. The results of this study can be concluded that the disclosure of Islamic Corporate Identity (ICI) in the annual report of Bank Muamalat Indonesia and Bank Mandiri Syariah compliant reporting standards that reflect the Islamic ideal Corporate Identity (ICI) with an average value of 85%. Islamic Corporate Identity (ICI) has influence on a CAR of 85.30%, amounting to 92.67% FDR, NPF amounting to 95.2%. Islamic Corporate Identity (ICI) has no effect on ROA, ROE and ROA.Perbankan Syariah merupakan representasi dari gelombang baru perusahaanyang mempunyai fungsi sosial sejajar penti ngnya dengan mencari keuntungan (profit oriented). Salah satu fungsi sosial tersebut adalah zakat. Apabila perusahaan berorientasi pada zakat berarti sama halnya dengan berorientasi pada kinerja perusahaan secara keseluruhan, sebab untuk meningkatkan kemampuan zakat perusahaan harus terlebih dahulu meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap zakat perbankan syariah. Jenis penelitian ini merupakan penelitian terapan. Variabel Independen yang digunakan adalah kinerja keuangan diproksi dengan Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return on Asset (ROA) dan Biaya Operasional terhadap Pendapatan Operasional (BO/PO), variabel dependen berupa zakat perbankan syariah. Populasi dalam penelitian ini adalah perbankan syariah, baik Bank Umum Syariah (BUS) maupun Unit Usaha Syariah (UUS) di Indonesia. Metode penentuan sampel dengan metode purposive sampling, dan berdasarkan kriteria jumlah sampel yaitu tiga BUS dan dua UUS periode tahun 2007-2012. Data penelitian merupakan data sekunder berupa laporan tahunan dan laporan keuangan yang diperoleh masing-masing dari annual report. Pengujian hipotesis penelitian digunakan teknik analisis regresi dengan data panel dengan alat bantu aplikasi eviews versi 6. Hasil penelitian menunjukkan bahwa: 1) Financing to Deposit Ratio (FDR) berpengaruh signifikan terhadap zakat, 2) Non Performing Financing (NPF) tidak berpengaruh signifikan terhadap zakat, 3) Return on Asset (ROA) tidak berpengaruh signifikan terhadap zakat, 4) Biaya Operasional terhadap Pendapatan Operasional (BO/PO) berpengaruh signifikan terhadap zakat. Berdasarkan hasil penelitian menunjukkan bahwa kinerja keuangan memiliki pengaruh yang berbeda pada setiap rasio yang diwakili terhadap zakat perbankan syariah. Hal ini ditunjukkan oleh adanya pengaruh FDR dan BO/PO terhadap zakat perbankan syariah, sedangkan ROA dan NPF tidak berpengaruh terhadap zakat. Namun, variabel independen secara simultan berpengaruh signifikan terhadap variabel dependen. Sehingga disimpulkan bahwa untuk mencapai kinerja perusahaan yang tinggi dibutuhkan kemampuan untuk meningkatkan zakat. 
Pembagian Zakat Fitrah Kepada Mustahiq: Studi Komparatif Ketentuan Ashnaf Menurut Imam Syafi’i dan Imam Malik Aprina Chintya; Eka Tri Wahyuni
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 2 (2017): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.69 KB) | DOI: 10.18326/muqtasid.v8i2.154-167

Abstract

The difference of opinion between Imam Syafi’i and Imam Malik regarding the distribution of zakat fitrah to mustahiq creates a considerable difference in the implications. This study aims to describe recipients of zakat fitrah according to Imam Syafi’i and Imam Malik. This is a descriptive research. Method of collecting data was documentation. The data was analyzed using content analysis. The results showed that the determination of zakat fitrah recipients according to Imam Syafi’i is based on the command of Allah SWT, as prescribed in al-qur’an surah AtTaubah: verse 60 oriented to bayani approach namely distributing zakat fitrah is given to the 8 groups of zakat recipients. If none of them, then zakat is only given to the existing group only. Meanwhile, Imam Malik in determining zakat fitrah recipients refers to sunnah Rasulullah SAW, which gives a hint that Rasulullah SAW distributed zakat fitrah only to the poor and needy only. The difference in determining mustahiq in the distribution of zakat fitrah is due to the different istinbath method used. This is quite influential to income of the poors and gives the explanation to the society about distribution of zakat fitrah to mustahiq.Perbedaan pendapat antara Imam Syafi’i dan Imam Malik mengenai pembagian zakat fitrah kepada mustahiq menciptakan perbedaan yang cukup besar dalam implikasinya. Penelitian ini bertujuan untuk mendeskripsikan mustahiq penerima zakat fitrah menurut Imam Syafi’i dan Imam Malik. Penelitian ini adalah penelitian studi pustaka yang bersifat deskriptif. Pengumpulan data dalam penelitian ini dilakukan dengan teknik dokumentasi dan teknik analisa data yang digunakan adalah content analysis. Hasil penelitian menunjukkan bahwa penentuan mustahiqzakat fitrah Imam Syafi’i berdasarkan pada perintah Allah SWT, yang terdapat dalam AlQur’an surat At-Taubah ayat 60 berorientasi pada pendekatan bayani yaitu membagikan zakat fitrah kepada 8 golongan penerima zakat mal jika semua golongan itu ada. Jika tidak, zakat itu hanya diberikan kepada golongan yang ada saja. Sementara itu, Imam Malik dalam menentukan mustahiq zakat fitrah berpijak pada Sunnah Rasulullah SAW, yang memberikan petunjuk bahwa Rasulullah SAW, membagikan zakat fitrah hanya kepada kaum fakir dan miskin saja. Perbedaan penentuan mustahiq dalam pembagian zakat fitrah ini disebabkan karena erbedaan metode istinbath yang digunakan. Hal ini sangat berpengaruh terhadap kesejahteraan pendapatan bagi kaum dhuafa dan memberikan gambaran pembelajaran bagi masyarakat tentang dasar pembagian zakat fitrah kepada mustahiq.
Manajemen Investasi Wakaf Uang Muhammad Maksum
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 1, No 1 (2010): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.16 KB) | DOI: 10.18326/muqtasid.v1i1.139-158

Abstract

The expansion of cash waqf is constrained of the legal status still be debatable and the investment of waqf limited only on Islamic banking. MUI fatwas can be used as the basis of money in addition to the validity of the practice of cash waqf in the early Islamic period. Waqf investment money needs to be developed not only through Islamic banking as currently practiced. Cash waqf can be invested directly to the real sector, especially to finance small and medium enterprises. Islamic instruments such as Islamic bonds, stocks, mutual funds, and Islamic financial institutions such as cooperatives sharia, Islamic insurance, Islamic financing, Islamic leasing can be used as a means of investing waqf. Importantly, any type of investment must be secured to keep the cash waqf guaranteed.   Keywords: cash waqf, investment, sharia principle
Sistem Pengukuran Kinerja dan Kinerja Pembiayaan bagi Hasil Perbankan Syariah di Indonesia Yudha Trishananto
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2016): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.606 KB) | DOI: 10.18326/muqtasid.v7i2.95-116

Abstract

This study aims to examine the role of Management Control System (MCS),attitude to risk and organizational learning to improve the performance ofprofit and loss of sharing defrayal. MCS concept used in this study is diagnostic, interactive and dynamic performance measurement system (PMS). Performance of defrayal of profit and revenue sharing is operationalized into the quantity and quality of defrayal. This study uses a survey by branches of Islamic banks in Indonesia. A total of 99 questionnaires were returned. It is proven that interactive use of PMS has a positive effect on the attitude towards risk and learning organization. This study shows that the resource-based view further elucidate the role of the PMS improves performance compared with agency theory. Practically, this study demonstrates the role of PMS as a system to control the behavior of managers in improving the performance of Islamic banks profit and loss of sharing defrayal
DIMENSI WAKTU DALAM ANALISIS TIME VALUE OF MONEY DAN ECONOMIC VALUE OF TIME Fetria Eka Yudiana
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 4, No 1 (2013): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.39 KB) | DOI: 10.18326/muqtasid.v4i1.131-143

Abstract

The development of the Islamic finance theory today has become a hot issuediscussed, such as polemic of the concept of time value of money. This concept cored that money today is more valuable than the same amount of money in the future, so that the grounding or assumptions used by this theory is al ghunmu bila ghurmin (get results regardless of risk) and al kharaj bila dhaman (get results without issuing a charge), and it’s contrary to the principles of Islam. Then The positive time preference concept was replaced with the concept of economic value of time, this concept cored that time has economic value, not money has a time value
The Effect of Inflation on The Currency Exchange Rate Seen in The Islamic Finance Agus Purnomo
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 1 (2017): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.036 KB) | DOI: 10.18326/muqtasid.v8i1.42-53

Abstract

The exchange rate is defined as the currency that can be exchanged as one unit of another currency, or the value of currency with another currency. When thecirculating money in community is too much, then inflation may happen. Inflation is the increasing of goods price continuously. This does not mean that the prices of various goods increase at the same percentage. The increase which happened only once is not called inflation, although rising prices reach considerable percentage. The aim of the research is to determine the effect of inflation on the value of rupiah in Indonesia in the Islamic finance. This research used quantitative and qualitative methods. In quantitative method, the writer used data analysis of Indonesia monetary policy. The data was taken from Bank of Indonesia, meanwhile for qualitative method, the writer collected the data through interview with employee of Bank of Indonesia. From inflation data analysis in 2013, it is known that inflation was 5.31% in February, 6.7% in June 2014, 7.26% in 2015, and 3.60% in 2016. The result of this research showed that the influence of inflation toward currency exchange rate in the perspective of Islamic finance occured because of export decline, the slow growth of economy global, the decline of world crude oil prices, coal price, palm oil price, and rubber price. As a result, those factors caused inflation to the value of the rupiah against US dollar.Nilai tukar didefinisikan sebagai mata uang yang dapat ditukarkan sebagai satu unit mata uang lain, atau merupakan harga dari suatu mata uang dengan mata uang lain. Peredaran uang di masyarakat apabila terlalu banyak akan menyebabkan inflasi. Inflasi adalah proses kenaikan harga-harga umum barang-barang secara terus menerus. Ini tidak berarti bahwa harga-harga berbagai macam barang itu naik dengan persentase yang sama. Kenaikan yang terjadi hanya sekali saja bukanlah merupakan inflasi, meskipun kenaikan harga tersebut terjadi dengan persentase yang cukup besar. Tujuan dari penelitian ini untuk mengetahui pengaruh inflasi terhadap nilai tukar mata uang rupiah di Indonesia dalam perspektif keuangan syariah. Penelitian ini menggunakan metode penelitian kuantitatif dan kualitatif. Metode kuantitatif menggunakan analisis data kebijakan moneter keuangan Indonesia dengan menggunakan data dari Bank Indonesia untuk mengetahui kinerja perekonomian dalam keuangan syariah, sedangkan metode penelitian kualitatif menggunakan analisis wawancara dari karyawan Bank Indonesia. Data tahun 2013 menunjukkan bahwa inflasi mengalami kenaikan, pada bulan Februari menunjukan nilai Inflasi 5,31% sampai pada periode tahun 2014 bulan Juni menunjukan nilai inflasi 6,7%. Pada tahun 2015 mengalami Inflasi sebesar 7,26% dan tahun 2016 mengalami Inflasi sebesar 3,60%. Hasil dari penelitian ini menunjukan, pengaruh inflasi terhadap nilai tukar rupiah dalam perspektif keuangan syariah terjadi karena menurunnya ekspor ke luar negeri akibat lambatnya pertumbuhan perekonomian dunia, turunya harga minyak mentah dunia, turunnya harga batubara, serta turunya harga minyak sawit dan harga karet. Faktor-faktor tersebut yang menyebabkan terjadinya inflasi terhadap nilai tukar mata uang rupiah terhadap dolar Amerika.  
Pengaruh Faktor-faktor Kualitas Jasa terhadap Kepuasan Nasabah di Baitul Mal Wat Tamwil (BMT) Tekun Karanggede Boyolali Tho’in, Muhammad
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 2, No 1 (2011): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.629 KB) | DOI: 10.18326/muqtasid.v2i1.73-89

Abstract

This study aims to determine (1) Is there a significant effect of service quality that consists of tangible, reliability, responsiveness, assurance, and empathy towards customer satisfaction.2 ) Factors of service quality dimensions of the most dominant. The results showed that: (1) There is a significant influence of the quality of service which consists of tangible, reliability, responsiveness, assurance, and empathy towards customer satisfaction. This is evident from the results of regression analysis is to obtain the value Fhitung Ftabel (30,744 2,45) on a significance level of 5%. That is giving evidence on service, reliability personnel in providing service, accuracy in the grasp of officers respond to complaints of customers, providing service guarantees, and giving attention to customer complaints led to customer attention and loyalty to the company, (2) Reliability dimension is the dimension that gives the dominant influence on customer satisfaction. It can be seen from the calculated value of t-hitung reliability dimension (4,004) is higher than other dimensions t-hitung tangibles (3,106), responsiveness (3,779), assurance (2 ,614), and emphaty (3,188). This means that if the reliability in providing services cause customers to feel satisfied.
Perbedaan Pola Channeling dan Executing pada Pembiayaan Linkage Program di Bank Syariah Mandiri Cabang Salatiga Febri Antika Sonya Harum Dapta
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 3, No 2 (2012): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3928.123 KB) | DOI: 10.18326/muqtasid.v3i2.251-276

Abstract

The purpose of the research was to determine the procedures and schemesof executing and channeling system of Linkage Program in Syariah MandiriBank Branch Salatiga, and to know the difference between the two systems.The method I used is descriptive qualitative method. The results of thisstudy concluded that procedures and schemes of executing and channelingsystem different, the difference lies in the role of Linkage in the process offiling financing. While other differences largely lies in who their customers,the role of the Linkage institution, information about the end user, the viewprocedures in terms of end-user, provisions Debt to Equity Ratio (DER) ofeach system, financing decisions of end user, end user guarantees storage,document storage end user financing, and the type of contract used. Ofthese differences, when viewed from the perspective of end users, a muchmore easier and simpler to implement is executing system, the system istherefore more desirable
Pengaruh Rasio Keuangan dan Harga Saham dengan EPS sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di DES Hikmah Endraswati; Any Novianti
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 1 (2015): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.506 KB) | DOI: 10.18326/muqtasid.v6i1.59-80

Abstract

The purpose of this study was to determine the effect of financial ratio and stock price with Earning Per Share (EPS) as a moderating variable on manufacture companies which were listed in the Shariah Securities List. Financial ratio variables were used in this study as Price Earning Ratio (PER), Debt to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM), and Size. This study based on Signaling Theory. This study used secondary data was obtained from ICMD and companies annual report. The samples of this study were 46 companies which were listed in Shariah Securities List in the period 2007-2013 and the number of observation was 322. The analysis which was used in this study Residual Test because of the existence of multicollinearity. The results showed that PER, EPS, and Size have the positive effect on stock price and PER, DER, CR, NPM, and Size have the effect on stock price jointly. Moderation testing showed that the higher EPS, the influence of NPM to stock price is getting stronger. The other variables in this study did not prove were moderated by EPS.Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio keuangandan harga saham dengan Earning Per Share(EPS) sebagai variabel moderasipada perusahaan manufaktur yang terdaftar di Daftar Efek Syariah. Variabelrasio keuangan yang digunakan adalah Price Earning Ratio (PER), Debt to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM), dan Size.Penelitian ini didasarkan pada Signaling Theory. Penelitian ini menggunakan data sekunder yang bersumber dari ICMD dan annual report perusahaan. Sampel penelitian ini 46 perusahaan yang terdaftar pada DES dengan periode 2007-2013 dengan jumlah observasi 322.Teknik analisis yang digunakan adalah Uji Residual karena dengan menggunakan Moderated Regression Anal ysi s(MRA) di temukan adal anya gejala multikolinearitas. Hasil penelitian menunjukkan bahwa PER, EPS, dan Size berpengaruh positif terhadap harga saham dan PER, DER, CR, NPM, dan Size secara bersamasama berpengaruh pada harga saham. Pengujian moderasi menunjukkan bahwa semakin tinggi EPS maka pengaruh NPM terhadap harga saham semakin kuat. Variabel lain dalam penelitian ini tidak terbukti dimoderasi oleh EPS 

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