IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
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.
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165 Documents
<![CDATA[Sukuk Linked Waqf Perspective Abu Zahra’s Maqashid Sharia Model as Financial Investment Product ]]>
<![CDATA[Ahmad Syaichoni]]>;
<![CDATA[Suminto Suminto]]>
<![CDATA[ IQTISHADUNA Vol. 12 No. 2 (2021): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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DOI: 10.20414/iqtishaduna.v12i2.4470
<![CDATA[Indonesia is a country where the majority of the population is Muslim. One of the potentials that Indonesia has with its Muslim community is the waqf order. This great potential of waqf certainly provides a positive side for the state in the context of the welfare of its people. To improve people’s welfare through the potential of waqf, the government through Otoritas Jasa Keuangan (OJK) makes a sharia investment instrument that is linked to waqf, namely the Sukuk Linked Waqf product. This product is a combination of Sukuk and waqf. The emergence of this product is expected to be able to achieve the great potential of waqf and expand the market share of Islamic finance indirectly, the Sukuk Linked Waqf product is a product that is expected to increase sharia financial inclusion. The method used is a literature review of maqashid sharia and Sukuk. This study used critic analysis and content analysis to investigate the theory of maqashid sharia and Sukuk. The results showed that Sukuk Linked Waqf based on Abu Zahra’s maqashid sharia model is a financial investment product that aims to bring benefits. The benefits, in this case, are in the form of welfare for humans in terms of economic improvement. Whit the emergence of this product, the road to the welfare of the people becomes more real.]]>
<![CDATA[THE EFFECT OF FINANCING TO DEPOSIT RATIO (FDR) AND THE MONEY SUPPLY ON PROFITABILITAS IN SHARIA BUSINESS UNIT FOR THE 2016-2020 PERIOD ]]>
<![CDATA[Mutiah Khaira Sihotang]]>
<![CDATA[ IQTISHADUNA Vol. 12 No. 2 (2021): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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DOI: 10.20414/iqtishaduna.v12i2.4471
<![CDATA[This study aims to determine the effect of FDR and the money supply on profitability as proxied by Return On Assets (ROA), a study on Sharia Business Units for the 2016-2020 period. The sample selection in this study used purposive sampling method. The population in this study is the financial statements of Sharia Business Units in Indonesia and the sample in this study is the monthly financial statements of Sharia Business Units in Indonesia for 2016-2020. The data in this study will be processed using SPSS software with multiple regression. The results of this study state that partially the independent variables in this study are Financing to Deposit Ratio (FDR) and the money supply has a significant effect on Return On Assets (ROA) of Islamic Business Units in Indonesia with a significance level of 0.000. Then, simultaneously Financing to Deposit Ratio (FDR) and the money supply have a significant effect on the Return On Assets (ROA) of Sharia Business Units in Indonesia with a significance level of 0.000 and an fhitung value of 50,742.]]>
<![CDATA[Anomali Murabahah di Perbankan Syari’ah (Analisis Rekayasa Pengembangan dan Peningkatan Kualitas Produk) ]]>
<![CDATA[Gatot Suhirman]]>
<![CDATA[ IQTISHADUNA Vol. 12 No. 2 (2021): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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DOI: 10.20414/iqtishaduna.v12i2.4517
<![CDATA[Keberadaan pembiayaan Murabahah di perbankan syari’ah bagaikan pisau bermata dua. Satu sisi, produk murabahah selalu menjadi produk unggulan dan menjadi primadona bagi bank syariah. Di sisi lain, salah satu produk utama bank syari’ah ini senantiasa mendapat kritik tajam dari berbagai elemen. Bagi sebagian kalangan, penerapan pembiayaan Murabahah secara dominan, akan semakin membuktikan bawha bank syari’ah tidak jauh berbeda dengan bank konvensional yang menerapkan sistem bunga. Produk berbasis bagi hasil seharusnya menjadi produk utama dan diutamakan untuk menghantam institusi riba. Akibatnya, Murabahah di bank syari’ah dianggap transaksi mirip bunga pada bank konvensional. Namun demikian, berdasarkan analisis metodologi pengembangan dan peningkatan (kualitas) produk dari perspektif syari’ah, ”rekayasa produk” untuk menyesuaikan diri supaya tidak bertentangan dengan syari’at Islam dapat dibenarkan]]>
<![CDATA[A MEASUREMENT MODEL OF SUCCESSFULL HALAL INDUSTRY ]]>
<![CDATA[Efri Syamsul Bahri]]>;
<![CDATA[Juhary Ali]]>
<![CDATA[ IQTISHADUNA Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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<![CDATA[The halal industry has experienced accelerated growth globally, contributing RM7.4 trillion (USD 2.3 trillion). Therefore, this study proposes a conceptual model of the halal industry’s success within a literature review, including a descriptive-qualitative approach. It is utilised to define the indicators concerning the success of the halal industry and predictor factors that have a significant effect. This study is a conceptual work that identifies several factors that influence the success of the halal industry by surveying several factors that affect them. The survey was performed through a literature review. This study displays three indicators of success in the halal sector: business growth, growth, the decision to buy, and financial performance. In addition, this study discovered that four factors are predicted to significantly affect the success of the halal industry: halal certification, product quality, governance support, and Sharia banks. The results obtained from conceptual models and hypotheses are demanded to examine this effect. It is also utilised to design new constructions validated to confirm the halal industry in various countries. Therefore, this conceptual model stands desired to study the success of specific halal sectors further]]>
<![CDATA[ANALISIS MANAJEMEN RISIKO OPERASIONAL PEMBIAYAAN UMKM KSPPS UB AMANAH SYARIAH PADA MASA PANDEMI COVID- 19 ]]>
<![CDATA[Ahmad Ripai Saragih]]>;
<![CDATA[Sugianto Sugianto]]>
<![CDATA[ IQTISHADUNA Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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<![CDATA[The purpose of this study is to analyze the operational management of SME financing, the risks that arise in the operation of SME financing during the Covid-19 period and the role of risk management in minimizing the operational risk of MSME financing during the COVID-19 pandemic at KSPPS BMT UB Amanah Syariah, Kecamatan Percut Sei. The research approach used in this research is a descriptive qualitative approach. In this study, the researcher used a case study strategy. The reason for using the case study approach, among others, is that research results are difficult to manipulate because this research has little opportunity to control the events to be studied. The result of this research is that the provision of SME financing to KSPPS BMT UB Amanah Syariah has carried out operational risk management during the COVID-19 pandemic on SME financing to minimize operational risks that occurred during the COVID-19 pandemic.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Ahadiah Agustina]]>;
<![CDATA[Nurul Huda]]>
<![CDATA[ IQTISHADUNA Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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<![CDATA[Every company has the same goal both short and long term that is to maximize and increase the prosperity of the shareholders. To achieve this, then the path that can be taken by the management company is to increase the profits obtained and maximize the value of the company. The purpose of this research is to know the influence of capital structure (DAR, DER) and profitability (ROA, ROE) to company value (EPS) in syariah banking at Indonesia Stock Exchange period 2015-2019. The population of this study is the Sharia (BUS) Commercial Bank listed on the Indonesia Stock Exchange 2012-2016. Method of determining the sample by purposive sampling method, with some criteria that have been determined then the number of samples is as much as 6 Sharia Commercial Banks. The research data is secondary data obtained from Annual Report (AR) year 2015-2019. Data analysis technique used in this research is panel data regression analysis. The results obtained in this study indicate that: 1) DAR has no significant and significant effect on firm value, 2) DER has a significant positive effect on firm value, 3) ROA has no effect on firm value, 4) ROE has no effect on firm value.]]>
<![CDATA[REAKSI PASAR SAHAM SYARIAH SELAMA PANDEMI COVID-19 DENGAN INFLASI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ihsan Mulia Siregar]]>;
<![CDATA[Ahmad Afandi]]>
<![CDATA[ IQTISHADUNA Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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<![CDATA[The purpose of this study was to determine the effect of Covid-19 cases, interest rates and money supply on Sharia stock returns with inflation as a moderating variable. This research is a quantitative study using multiple regression analysis and using secondary data in the form of panel data on sharia stocks listed on the Jakarta Islamic Index (JII) starting from March 20, 2020 to July 2021. Sampling uses purposive sampling, which uses certain criteria so that can produce 20 companies listed in JII as a sample. The results show that the Covid-19 case has no effect on sharia stock returns, but interest rates have a significant and significant effect on sharia stock returns, then money supply has a negative and significant effect on sharia stock returns. Furthermore, inflation cannot moderate the Covid-19 case, interest rates and money supply on sharia stock returns. This research is expected to be useful for those who need information and references as a consideration in making decisions to invest.]]>
<![CDATA[PENGARUH BANK SPESIFIK TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Khairunnisa Asfarini]]>;
<![CDATA[Dewi Sartika Nasution]]>;
<![CDATA[Imronjana Syapriatama]]>
<![CDATA[ IQTISHADUNA Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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<![CDATA[This study aims to determine the effect of Bank Spesifics that contain BOPO, FDR and CAR onBank Profitability which proxied by ROA, of Islamic Commercial Banks for the period 2018-2021. This study uses OLS estimation methods with the population in the study 15 IslamicCommercial Banks in Indonesia. The number of samples consists of the financial statements ofIslamic banks during 2018-2021. The sampling technique employes purposive sampling method.The results of this study indicate that the BOPO and FDR have no effect on ROA meanwhileCAR has positive and significant effect on ROA.]]>
<![CDATA[PENGARUH TEKNOLOGI KEUANGAN DAN KUALITAS LAYANAN DIGITAL TERHADAP KEPUASAN NASABAH PADA BANK SYARIAH INDONESIA KCP MASBAGIK ]]>
<![CDATA[Vina Yolanda]]>;
<![CDATA[Riduan Mas’ud]]>;
<![CDATA[Shofia Mauizotun Hasanah]]>
<![CDATA[ IQTISHADUNA Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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<![CDATA[This study aims to determine the effect of financial technology and digital service quality at BankSyariah Indonesia KCP Masbagik on customer satisfaction either partially or simultaneously. Andwhat is used in this study is primary data obtained directly from the answers of 100 respondentswho are customers of Bank Syariah Indonesia KCP Masbagik who use digital service facilitiessuch as BSI Mobile, BSI Internet Banking, BSI SMS Banking, and ATM. The analytical methodused is multiple linear regression analysis method. The results show that (1) the significance levelof the financial technology variable (X1) is 0.097, which is smaller than = 0.1. So it can beconcluded that Ho is rejected and Ha is accepted, which means that the financial technologyvariable (X1) has a significant effect on customer satisfaction. (2) the level of significance of thedigital service quality variable (X2) is 0.006 which is smaller than = 0.1. So it can be concludedthat Ho is rejected and Ha is accepted, which means that the digital service quality variable (X2)has a significant effect on customer satisfaction. (3) the acquisition of the Fcount value of 8.789with a Sig value of 0.000. Which hereby indicates that the value of Fcount is greater than thevalue of Ftable and the value of Sig is less than 0.1. It can be concluded that Ho is rejected andHa is accepted. This shows that financial technology and digital service quality together have asignificant influence on customer satisfaction. (4) the value of R2 (R Square) is 0.625 or 62.5%.These results show that the influence of financial technology and digital service quality oncustomer satisfaction is 62.5%. So it can be concluded that the independent variable used in thismodel is able to explain the dependent variable of 62.5%. While the remaining 37.5% isinfluenced by other variables that are not included in this research model]]>
<![CDATA[ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE REGC PADA BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 ]]>
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Nurul Susianti]]>;
<![CDATA[Kurniawati Meylianingrum]]>;
<![CDATA[Siti Nur Annisa Amalia]]>
<![CDATA[ IQTISHADUNA Vol. 13 No. 1 (2022): IQTISHADUNA: JURNAL EKONOMI DAN KEUANGAN ISLAM ]]>
Publisher : <![CDATA[UIN Mataram ]]>
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<![CDATA[This study aims to determine the soundness of Islamic Commercial Banks listed on theIndonesia Stock Exchange for the period 2018-2020 using the REGC method Risk profile(Risk profile), Good Corporate Governance (GCG), Profitability (Earnings) and Capital(Capital). This study uses a quantitative descriptive approach with the research subject ofIslamic Commercial Banks listed on the Indonesia Stock Exchange for the 2018-2020 period.The data were obtained by using literature study and documentation techniques. The dataanalysis technique used in this study is financial analysis using the RGEC method The resultsof the study show that the performance of each Islamic Commercial Bank is in the samecomposite rank each year, namely: BRI Syariah Bank for the 2018-2020 period is at compositerank 2 (PK-2) with the HEALTHY category according to the details of the weight of thedetermination composite ratings are 74.29%, 82.86% and 82.86. Panin Dubai Syariah Bank forthe 2018-2020 period is at composite rank 3 (PK-3) with the ENOUGH HEALTHY categoryaccording to the weighting of the composite ratings of 65.71%, 62.86% and 62.86.Furthermore, BTPN Syariah is ranked composite 1 (PK-1) with the VERY HEALTHYcategory according to the weight of the composite rating of 91.43% in a row during the 2018-2020 period.]]>
