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Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Published by Institut Agama Islam Negeri Kudus
ISSN : 25023993     EISSN : 19790724     DOI : http://dx.doi.org/10.21043/iqtishadia.v17i2
Core Subject : Economy,
Economics, Econometrics & Finance
IQTISHADIA, particularly focuses on the main problems in the development of the sciences of Islamic Economics and Business areas. It covers: Islamic Management Islamic Banking Islamic Microfinance Islamic Marketing Islamic Human Resources Islamic Finance Zakah ,Waqf and Poverty Alleviation Islamic Public Finance Islamic Monetary Islamic Economic Development Maqasid al-Sharia Institutional Economics Behavioural Economics and Finance Corporate Governance Risk Management Islamic law and Shariah issues in economics and Finance Securitization and Sukuk Islamic Capital Markets Insurance and Takaful Corporate Social Responsibility in Islam Other topics which related to this area.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 215 Documents
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KINERJA MANAJERIAL PEMERINTAH DAN PERSPEKTIF ISLAM (Studi pada Pemerintah Kota Yogyakarta) Esha Dening Shandi, Handoko A Hasthoro
IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i1.953

Abstract

Artikel ini berusaha menunjukkan secara empirik tentang faktor-faktor yang mempengaruhi kinerja manajerial di pemerintah daerah Yogyakarta. Partisipasi anggaran, budaya organisasi, job relevant information, kepuasan kerja dan komitmen organisasi adalah variabel-variabel yang dipergunakan. 69 data primer didapat dari survey melalui surat kepada pemimpin instansi di pemerintah daerah Yogyakarta. Metode analisis data menggunakan regresi linier berganda   menunjukkan hasil bahwa budaya kerja memiliki pengaruh positif terhadap kinerja manajerial. Sementara partisipasi anggaran, job relevant information, kepuasan kerja dan komitmen organisasi tidak memiliki pengaruh terhadap kinerja manajerial.   Kata Kunci: Budaya Kerja, Partisipasi Anggaran, Kinerja Manajerial, Pemerintah Daerah MANAGERIAL PERFORMANCE AND ISLAMIC PERSPECTIVE (STUDY OF YOGYAKARTA GOVERNMENT) AbstractThis study is aimed to demonstrate empirically factors that affect the managerial performance of Yogyakarta local government. Budgeting participation, organizational culture, job relevant information, job satisfaction, and organizational commitment will be used as determinant and explanatory items for the managerial performance. There are 69 primary data obtained from mail survey of principal Yogyakarta local government. Multiple linear regression methods show that organizational culture has a positive effect on the managerial performance. Meanwhile budgeting participation, job relevant information, job satisfaction, and organizational commitment have no effect on the managerial performance. Keywords: Organizational culture, budgeting participation, managerial performance, local government
Obstacles and Solutions in Performing Islamic Financial Contracts Hoetoro, Arif
IQTISHADIA Vol 11, No 1 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i1.3200

Abstract

There are some obstacles faced by Islamic microfinance institutions in performing Islamic financial contracts as purely demanded by Islamic law. In case of Bayt al-Maal wa al-Tamweel (BMT), the application of Islamic financial contracts needs a special approach and innovation. By taking BMT Sidogiri of East Java as the research site, this study qualitatively evaluated the practice of murabahah, mudlarabah, and musharakah contracts conducted by such an insti-tution. In examining these obstacles, this study had conducted several in-depth interviews with the branch manajer of BMT Sidogiri of Malang City. The findings revealed that the obstacles in performing Islamic financial contracts are dominated by lack of knowledge, asymmetric information, limited cooperation among related institutions, opportunistic behavior, and lack of social capital. To overcome these obstacles, it is recommended that the practices of Islamic financial transactions were not only in line with shari’ah-compliant but also with shari’ah-based schemes.
Determinan Dana Pihak Ketiga Bank Syariah di Indonesia: Model Vector Autoregresive Darwis Harahap
IQTISHADIA Vol 10, No 1 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i1.2432

Abstract

One of the performance indicators in Islamic banking industry is a third party fund. This study aims to analyze the determinant factors of the third party funds in the Indonesian Islamic banking industry. The method that used in this study is vector auto regressive (VAR). The variables in this study are capital adequacy ratio (CAR), non-performing financing (NPF), and financial to deposit ratio (FDR) as a benchmark of the financial performance of Islamic banking. The results of causality test results shows that the CAR does not affect LDPK, while LDPK affects CAR. NPF relationship with LDPK equally doesnt had an affects. Co-integration Test Results do not find co-integration equation, so there is no long-term relationship between the variables LDPK, CAR, NPF and FDR. Relationships occur only in the short term. The result of Vector Auto Regressive (VAR) test of impulse response function (IRF), variable shock causes disturbance variable itself and other variables in different variations. Salah satu indikator kinerja dari industri perbankan syariah ialah dana pihak ketiga. Penelitian ini bertujuan untuk melihat faktor yang memengaruhi dana pihak ketiga pada industri perbankan syariah di Indonesia. Penelitian ini menggunakan metode vector auto regressive (VAR). Variabel yang dipergunakan ialah rasio kecukupan modal (CAR), tingkat pembiayaan bermasalah (NPF), dan tingkat likuiditas (FDR) sebagai acuan kinerja keuangan dari industri perbankan syariah. Hasil uji kausalitas menunjukkan bahwa CAR tidak mempengaruhi LDPK. Sementara LDPK mempengaruhi CAR. Hubungan NPF dengan LDPK sama-sama tidak mempengaruhi. Hasil Uji Kointegrasi tidak ditemukan persamaan kointegrasi maka tidak terdapat hubungan jangka panjang antara variabel LDPK, CAR, NPF dan FDR. Hubungan yang terjadi hanya dalam jangka pendek. Hasil Analisis Vector Auto Regessive (VAR) dengan Analisis impulse response function (IRF) goncangan variabel menyebabkan ganguan variabel itu sendiri dan variabel lain dalam berbagai variasi.
ANALISIS PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT Alfiyah Ariani Dwiyanti; Zaenal Fanani
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1098

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh kompetensi dan independensi terhadap kualitas audit. Penelitian ini tergolong ke dalam  penelitian eksplanatori. Populasi dalam penelitian ini adalah seluruh staf akuntan publik yang terdaftar dan bekerja pada Kantor Akuntan Publik (KAP) di Surabaya. Hasil penelitian menunjukkan  bahwa variabel kompetensi mempunyai pengaruh terhadap kualitas audit. Kecerdasan emosional sebagai variabel  moderasi  mampu memperkuat pengaruh  kompetensi terhadap  kualitas  audit yang  dihasilkan  auditor.  Kecerdasan emosional   membuat auditor terampil  dalam   berkomunikasi sehingga dapat memperoleh informasi yang membuatnya semakin memahami  kondisi perusahaan kliennya. Variabel independensi memiliki pengaruh terhadap kualitas audit.Kata Kunci:  kompetensi, independensi , kecerdasan, kualitasEFFECT ANALYSIS OF COMPETENCY AND INDEPEN- DENCY TOWARD AUIDIT QUALITI. This article under-standing and analysing effect of competence toward audit quality. This is an explanatory  research. Populations are public acountant working in Public Accountant   Office of Surabaya. Result shows that competence   effects  audit quality.  Emotional  quotient as moderating variable strengthens effect of competence towards audit quality. Emotional quotient helps auditor to communicate with the client to collect information  about client’s company. Independency variable effect audit quality.Keywords:  Competency, Independency, Quotient, Quality
How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia Arianty, Erny
IQTISHADIA Vol 13, No 1 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i1.6618

Abstract

The study entitled How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia aims to analyze the factor that has the highest level of importance in realizing sharia accountability. The analysis of this research is conducted by applying  Analytical Hierarchy Process (AHP) approach with a hierarchy structure consisting of the first level, namely objectives, sharia accountability for Sovereign Sukuk/Sovereign Sharia Securities (SBSN), then the second level is shariah accountability parameters, consist of structural contract (akad) SBSN, the use of SBSN funds by maqashid sharia, and SBSN accounting and financial reporting. Each criterion is determined by sub-criteria, which are the third level. The last level is the supporting factors for the realization of sharia accountability for SBSN. The results showed that human resources competency factor had the highest importance level in realizing the sharia accountability for the use of the contract structure (aqad) SBSN parameter, the supervisory function factor had the highest importance level for the parameters of using SBSN funds following the shariahmaqashid, and the decision making authority factor had the highest importance level for the parameters of accounting and financial reporting.  As for the results of the level of importance of the parameters, the parameter of the use of the contract structure has the highest importance level among other parameters.
Intellectual Capital and Islamic Banks Performance; Evidence from Indonesia and Malaysia Setianto, Rahmat Heru; Sukmana, Raditya
IQTISHADIA Vol 9, No 2 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i2.1736

Abstract

IMPLEMENTASI KHARJ MASA DINASTY UMAYYAH Hasan, Sofa
IQTISHADIA Vol 7, No 2 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i2.1089

Abstract

Studi ini ingin  mengetahui  implementasi  pengelolaan  sumber pendapatan negara pada masa dinasti Umayyah (Umar ibn Abd Azis). Sejak berdirinya dinasti Bani Umayyah, pengelolaan harta kaum Muslimin tidak lepas dari pengaruh politik  yang terjadi pada saat itu yang menyebabkan terjadinya banyak pelanggaran terjadi dalam pengelolaannya. Kajian ini menggunakan metode penelitian deskriptif kualitatif  dengan analisa interpretative dan historis. Hasil analisa menemukan  keberhasilan pengelolaan kharj yang pada masa ini meliputi penarikan kharj serta penyaluran kharj.  Adapun dampak pengelolaan   tersebut   dapat dilihat dalam  berbagai bidang , diantaranya   bidang  pertanian,  bidang perniagaan dan sosial politik.Kata kunci: kharj, implementasi, pengelolaan.
The Evaluation of Muhammadiyah Waqf Assets Utilization in Magelang Fahmi Medias; Eko Kurniasih Pratiwi
IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i1.3208

Abstract

This article aims to evaluate the utilization of Muhammadiyah waqf assets in Magelang Regency and to analyze the supporting and inhibiting factors in utilizing the assets. This research is expected to become a framework or model for nazhir waqf, which in this case are Muhammadiyah Leaders in Magelang Regency, either from regional/regency level, branch/district level, village, and Muhammadiyah business, in managing and utilizing the waqf assets. The data for this research was collected by in-depth interview, observation on the waqf assets and documentation study, which was then analyzed qualitatively. The result showed that Muhammadiyah leaders of Magelang regency were able to collect waqf assets in form cash of Rp. 156.000.000, - and 415 plots of land spread over 21 sub districts in Magelang regency. The collected assets then were used in developing the field of worship by 20.75%, health by 3.6% and education by 49.55% and social by 26.13%.  The utilization of waqf assets had not been aimed at productive sector in the community’s economy and most of them were led to consumptive sector. It was caused by the lack of socialization of nazhir waqf to the community and the community’s perspective that considers waqf was only in consumptive form.
PERAN BANK SYARIAH DALAM PENYALURAN DANA BAGI USAHA MIKRO KECIL DAN MENENGAH (UMKM) Zamroni, Zamroni
IQTISHADIA Vol 6, No 2 (2013): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v6i2.1112

Abstract

Tulisan ini membahas tentang peranan lembaga perbankan syariah dalam  rangka  mendukung  perekonomian  Indonesia. Besarnya porsi pembiayaan yang disalurkan ke sektor Usaha Mikro Kecil dan Menengah  (UMKM) memberikan  bukti komitmen  bank syariah  terhadap  pemberdayaan   ekonomi   rakyat.  Penelitian ini menggunakan   pendekatan kualitatif    deskriptif.  Dalam menganalisis  data, peneliti  menggunakan  metode triangulasi, triangulasi data dengan teori dan membandingkan data diamati dengan  wawancara.  Hasil penelitian  ini menunjukkan  bahwa pembiayaan   syariah diarahkan menuju pembiayaan  dengan prinsip bagi hasil yang menekankan  pola hubungan  kemitraan antara pihak bank dan nasabah. Prinsip bagi  hasil  dapat dilakukan dalam empat akad, yaitu mudharabah,  musyarakah, muzara’ah, dan musaqah.Kata kunci: pembiayaan, bank, pemberdayaanTHE ROLE OF SHARIA BANKING IN MSMEs FINANCE. This article discusses about the role of Islamic banking institution  to support Indonesian economy. The financial portions transmitted to the micro business sector (Small and Medium Enterprises MSMEs) proves   the  commitment    of  shari’ah   banking   in  economic empowerment. This study applies descriptive-qualitative approach. Data are analyzed through triangulation method, comparing data with theory, and the result of interview. Result of this study shows that syariah finance is conducted in accordance with the principle of profit sharing emphasizing on bank and customer’s partnership. Profit sharing may be conducted in four agreements: mudharabah, musyarakah, muzara’ah and musaqah.Keywords: finance, bank, empowerment
The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency Pertiwi Utami; Tulus Suryanto; M. Nasor; Ruslan Abdul Ghofur
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7809

Abstract

The purpose of this study was to determine the effect of digitalization zakat payments on the potential for zakat acceptance at the BAZNAS Jakarta center. The originality of this research lies in the digitalization analysis of zakat payments to increase the potential for receiving BAZNAS center based on sharia economic approaches, and digital technology theory. The research method used is associative quantitative using a simple linear regression analysis technique with a sample size of 170 respondents selected based on purposive sampling technique. From the results of data analysis using SPSS 19.0, an R-value of 74.8% was obtained, which means that the relationship between the digitalization of zakat payments and the potential for receiving zakat at the BAZNAS is strong.  The findings show that the digitalization variable of zakat payment or zakat payment (X) influences the potential for zakat receipt (Y) of 55.9%, and the remaining 40.1% is influenced by other factors not considered. Based on the results of deepening between the theory and practice of digital zakat revealed that the challenges in efforts to increase the potential for digital zakat acceptance in Indonesia are internet access which is still weak and uneven in Indonesian territory, building an 'attachment' relationship between mustahiq, muzzaki and BAZNAS, and the application of principles of sharia in the management of zakat. Therefore, the research explains the strategies that can be done to answer the challenges of digital zakat.

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