cover
Contact Name
Nurul Susianti
Contact Email
uyunalhidayah@gmail.com
Phone
-
Journal Mail Official
iqtishaduna-febi@uinmataram.ac.id
Editorial Address
Jl. Gadjah Mada No 100 Mataram
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
ISSN : 20879938     EISSN : 26559714     DOI : -
Core Subject : Economy,
Iqtishaduna merupakan jurnal yang menfokuskan pada publikasi artikel di bidang kajian ekonomi dan keuangan syariah. Jurnal ini terbit pertama kali tahun 2011 oleh Fakultas Syariah IAIN Mataram yang dalam perkembangannya sejak tahun 2016 kemudian dikelola oleh Fakultas Ekonomi dan Bisnis Islam UIN Mataram. Iqtishaduna menerima tulisan ilmiah yang mengkaji berbagai pengembangan ekonomi dan keuangan syariah baik berupa artikel riset ataupun kajian kritis lainnya.
Arjuna Subject : -
Articles 7 Documents
Search results for , issue "Vol. 11 No. 1 (2020): Juni 2020" : 7 Documents clear
FACTORS AFFECTING CORPORATE SOCIAL RESPONSIBILITY WITH ISLAMIC SOCIAL REPORTING METHODS Ayu Sri Utari
IQTISHADUNA Vol. 11 No. 1 (2020): Juni 2020
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.778 KB) | DOI: 10.20414/iqtishaduna.v11i1.1129

Abstract

Measurement of Corporate Social Responsibility used in companies operating based on sharia at this time there are still many based on the Global Reporting Initiative Index (GRI) which is still conventional. Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using IndexIslamic Social Reporting (ISR) in Islamic Banking in Indonesia and to examine how the influence of Company Size, and Leverage on the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in Indonesia. The population of this study is all sharia commercial banks in Indonesia. The tested samples were totally 10 sharia commercial banks that selected by purposive sampling method. The method that used in this research is causality method with quantitative approach. This research analyzes CSR through annual report of sharia bank in 2014-2018 by using content analysis method. The technique of data analysis is panel data regression. The results of this study indicated that, from year to year All CSR indexes of sharia banks are fluctuating but tends to increase. Based on partial test, results of research indicate that Company Size has a positive and significant effect on CSR disclosure, while Leverage has no effect and is not significant on CSR disclosure. Based on simultaneous test, Company Size and Leverage have a significant effect on CSR disclosure.
Determinants of the Proportion of Tabarru’ Funds Sharia Life Insurance Companies in Indonesia Tesha Aprilyani
IQTISHADUNA Vol. 11 No. 1 (2020): Juni 2020
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.625 KB) | DOI: 10.20414/iqtishaduna.v11i1.1130

Abstract

Financial management of the Sharia Life insurance company uses a system of funds separation (Islamic Split Fund Theory). The fund separation system is to separate the assets and liabilities of the Tabarru Fund group from the Company's Fund group. The government has not set the problem of distribution of Tabarru ' and Ujrah, therefore the Sharia life insurance entity determines the proportion of Tabarru ' and Ujrah in its operations, so that there is a difference in the proportion of distribution of tabarru ' and Among Sharia life insurance companies. The purpose of this research is to test variable determinant proportion of tabarru funds ' on Sharia life insurance. The research methods used in this study are causality methods with a quantitative approach. The population in this research is the Sharia life insurance company registered with the Financial Services Authority (OJK). The purposive sampling method is used for the sample determination of this research. The statistical analysis techniques used in this study were the analysis of the regression data panels. The dependent variables in this study are the proportion of tabarru funds ' and independent variables in the study of the level of claims, retakaful activities, and operating expenses. The results showed that the retakaful activity had an effect on the proportion of the Tabarru ' fund in a positive direction, the operating burden negatively impacted the proportion of the Tabarru ' fund. On the other hand, the claim variable has no influence on the proportion of the Tabarru fund '.
DIVERSIFICATION OF FINANCING AS AN EFFORT TO INCREASE PROFITABILITY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA Widia Ayu Lestari
IQTISHADUNA Vol. 11 No. 1 (2020): Juni 2020
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.977 KB) | DOI: 10.20414/iqtishaduna.v11i1.1131

Abstract

This study aims to see the picture and the effect of diversification of bank financing on profitability in Islamic Commercial Banks in Indonesia for the period 2013-2018. ROA profitability during the last six years has fluctuated and tends to decline. This is due to the high level of problem financing. The research method used in this research is the causality method with a quantitative approach. The population in this study is Sharia Commercial Banks in Indonesia. The method used for sampling in this research is purposive sampling with a total sample of ten BUS in Indonesia for 6 years of research. The data used is secondary data. The statistical analysis technique used in this study is panel data regression analysis using Eviews 9. The dependent variable in this study is profitability with ROA ratios and independent variables in this study are diversification of contract type financing, financing diversification of types of use, and diversification of economic sector financing. The level of diversification in this study uses the Hirchman Herfindalh Index (HHI) formula. The results showed that the Diversification of Financing Contract Type had a negative effect on profitability, the Diversification of Financing Type of Use influenced the profitability of ROA with a positive direction and the Diversification of Financing the Economic sector had a positive effect on profitability.
The Analysis Of Factors Influencing Profitability In Islamic Commercial Bank Adhia Apriyani
IQTISHADUNA Vol. 11 No. 1 (2020): Juni 2020
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.562 KB) | DOI: 10.20414/iqtishaduna.v11i1.1136

Abstract

This research aims to examine the picture and analyze the factors which influence the profitability in Islamic Commercial Bank (BUS – Bank Umum Syariah) in the period. The profitability growth in the last five years has tended to decrease. This is caused by the decrease in net income being greater than the decrease in total assets. The research method used is the descriptive and verificative method. The population for the data collection is the Islamic Commercial Bank. The method used for sampling in this study is purposive sampling with a total sample of 12 Islamic Commercial Bank companies in five years with 60 of observation data. The data used is secondary data. The statistical analysis technique used in this study is panel data regression. The dependent variable in this study is profitability and the independent variables in this study are the risk of problematic financing, profit sharing financing, capital adequacy, and operational cost efficiency. The results shows that the risk of problematic financing, profit sharing financing, capital adequacy, and operational cost efficiency has an effect significant on profitability. Partially that profit sharing financing and capital adequacy in positive has an effect significant on profitability, while the risk of problematic financing and operational cost efficiency in negative has an effect an significant on profitability.
SHARIA MUTUAL FUNDS PERFORMANCE IN INDONESIA: ANALYSIS OF THE CAPABILITY OF INVESTMENT MANAGERS WITH THE TREYNOR-MAZUY CONDITION METHOD OF 2016-2018 Katrina Wigusniarto
IQTISHADUNA Vol. 11 No. 1 (2020): Juni 2020
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.485 KB) | DOI: 10.20414/iqtishaduna.v11i1.1160

Abstract

This study aims to test the ability of investment managers in stock selection and market timing, using the Treynor-Mazuy Condition method by adding variables such as exchange rates and inflation as an illustration of investment managers in calculating the systemic risk factors that occur in a country to the performance of Islamic Sharia Mutual Funds in Indonesia in 2016 to 2018. The technique of selecting samples using purposive sampling. Thus, a research sample of 24 Sharia Mutual Fund Products was obtained. Data analysis techniques using panel data regression test with the help of Software Eviews 10 and Microsoft Excel. The results showed that the ability of investment managers in terms of considering the decision to allocate their portfolio of securities based on stock selection affects the performance of Islamic mutual fund shares. Meanwhile, the ability of investment managers in terms of considering the decision to allocate their portfolio of securities based on market timing of the Treynor-Mazuy Condition regression results does not affect the performance of Islamic mutual fund shares. Likewise, the ability of investment managers to consider the decision to allocate portfolio of securities based on systemic risks such as exchange rates and inflation from the Treynor-Mazuy Condition regression results does not affect the performance of Islamic mutual fund shares.
Pengaruh Kinerja Keuangan Terhadap Likuiditas Saham Pada Perusahaan yang Terdaftar di Index Saham Syariah Indonesia (ISSI): Pengaruh Kinerja Keuangan Terhadap Likuiditas Saham Pada Perusahaan yang Terdaftar di Index Saham Syariah Indonesia (ISSI) mesi hera wati
IQTISHADUNA Vol. 11 No. 1 (2020): Juni 2020
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.934 KB) | DOI: 10.20414/iqtishaduna.v11i1.1910

Abstract

Abstract One of the factors that influence the stock liquidity of a company is financial performance. Stock liquidity is an interesting thing for investors to attract interest in investing in various companies. Because basically the main goal of investors investing in a company is to make a profit. The higher the level of liquidity of a stock, the easier it is to sell or buy shares in a company. This allows investors to get high profits from the results of stock liquidity. This study aims to examine the effect of financial performance on stock liquidity. The company's financial performance uses a proxy current ratio (CR), return on assets (ROA), debt equity ratio (DER) and total asset turn over. Whereas stock liquidity uses an indicator of stock trading transaction volume. The sampling method uses purposive sampling technique. The total sample of 169 companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2014-2016. Data analysis techniques use a quantitative approach. This study concluded that the variable liquidity ratio (CR) significantly influence stock liquidity with a significance value of 0.019. The profitability variable (ROA) has a significant effect on stock liquidity with a significance value of 0.049. Solvency Variable (DER) significantly influence stock liquidity with a significance value of 0.017. Activity Ratio variable has a significant effect on stock liquidity with a significance value of 0.004. Keywords: CR, ROA, DER, Activities and Stock Liquidity
POLA INKUBASI MANAJEMEN USAHA KRUPUK DALAM PENGAMBANGAN EKONOMI, INOVASI DAN DIVERSIFIKASI PRODUK MASYARAKAT KOTA MATARAM Bahrur Rosyid
IQTISHADUNA Vol. 11 No. 1 (2020): Juni 2020
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.56 KB)

Abstract

Labelisasi halal menjadi sangat urgen yang harus ada pada satu kemasan produk. Manajemen Usaha salah satunya Merk yang terdapat pada suatu Manajemen kemasan Manajemen Usaha. Pembinaan dan Pendampingan terhadap manajemen Usaha, mengingat ini suatu hal yang sangat urgen, harapan Pembinaan dan Pendampingan ini UMKM mampu berinovasi terhadap produk yang dihasilkan, sehingga dapat mendukung program Pemerintah dalam Pengembangan Ekonomi Kreatif berdasarkan kerakyatan. Adapun Permasalahan yang diangkat adalah Produk dihasilkan, sasaran pasarnya, omset, tenaga kerja, peluang pasar, jenis bantuan dan pembinaan yang telah diperoleh, belum terkoordinasinya peran "intermediasi" secara terpadu antar lembaga/instansi yang mengembangkan dan membina UKM. Konsep Pengabdian pada masyarakat dengan Pola Inkubasi Bisnis, sehingga akan menhasilkan Integrasi yang bersifat Simbiosis Mutualisme dari Kedua Kelompok Usaha yang berbeda ini, sehingga dapat menghasilkan Inovasi Produk dari program Pengembangan Ekonomi Kreatif berbasis kerakyatan, untuk dapat menciptakan diversifikasi produk, khususnya produk makanan bergizi, yaitu bahan baku utamanya Ikan Air Tawar, sehingga masyarakat kita lebih kaya lagi produk-produk makanan yang memiliki nilai gizi tinggi, akan menumbuhkan lagi kemandirian Masyarakat dalam meningkatkan kesejahteraan hidupnya, taraf hidup dengan meningkat pendapatan masyarakat, Intinya dari Pendampingan ini Masyarakat khususnya yang ada di Lingkungan Gegutu Timur ini akan lebih Sejahtera lagi, Amin.

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