cover
Contact Name
Husnurrosyidah
Contact Email
kanjenxratu@gmail.com
Phone
+62291 432677
Journal Mail Official
iqtishadia@iainkudus.ac.id
Editorial Address
Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus Alamat: Jl. Conge Ngembalrejo PO BOX 51
Location
Kab. kudus,
Jawa tengah
INDONESIA
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Core Subject : Economy,
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.
Articles 341 Documents
ANALISIS STRATEGI SIDO MUNCUL DALAM MENGHASILKAN ENERGI KEHIDUPAN Mubarok, Muhammad Husni
IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i1.1084

Abstract

Artikel  ini bertujuan menganalisis strategi  pertumbuhan   Sido Muncul  yang berkelanjutan di pasar kompetitif. Ruang lingkup penelitian ini adalah  strategi perusahaan, persaingan bisnis, dan pemasaran  strategi  internasional. Penelitian  ini menggunakan jenis penelitian deskriptif-kualitatif, yaitu berupaya menggali data seteliti mungkin melalui observasi, wawancara  dan dokumentasi. Hasil   penelitian    menunjukkan  bahwa Sido   Muncul telah bekerja sama dengan  orang-orang di sekitar mereka, termasuk petani,  para pedagang ,  dan orang-orang pengusaha  kecil yang menyiapkan dan menjual jamu. Mereka inilah sumber kekuatan dan motor penggerak laju perkembangan  Sido Muncul.  Hasil penelitian  menunjukkan bahwa Sido  Muncul menggunakan strategi pengeluaran  produk yang  beragam,  mengembangkan usaha industri  farmasi melalui PT Berlico Mulia  Farma. Sido Muncul menguatkan  konsolidasi perusahaannya, meningkatkan kapasitas produksi, memperluas jaringan distribusi dan merambah industri farmasi.  Lingkup kegiatan  perusahaan  Sido Muncul meliputi produksi obat herbal tradisional  dan industri farmasi, perdagangan, transportasi darat, jasa, dan pertanian.Kata Kunci: Strategi, Energi, Pertumbuhan.ANALYSIS OF SIDO MUNCUL’S STRATEGY  OF THE ENERGY OF LIFE.This study aims to analyze the strategy of sustainability of Sido Muncul in competitive market.  The scope of this study includes   corporate   strategy,  business competition, marketing and international strategy. This  research uses descriptive- qualitative approach and data are collected through  observation, interview and documentation. The results show that Sido Muncul have accomplished also owed to the hard work of the people around them, including farmers, street hawkers, and small enterpreneur selling herbs. They are Sido Muncul sources of energy supporting the growth. They are the energy of life and engine to achieve sustainable growth. Sido Muncul uses diversity product strategy by expansing to the pharmaceutical industry through the acquisition of PT Berlico Mulia Farma. Sido Muncul  is also consolidating their organization, doubling their production capacity, expanding network distributions and entering pharmaceutical  industry. The company’s businesses cover traditional herbal medicine, pharmaceutical industry, trade, land transportation, service and agriculture.Keywords: Strategy, Energy, Growth.
Islamic Prudential Banking Concept to Reduce Non Performing Financing: Literature Review Asiyah, Binti Nur; Nasir, M. Ridlwan; Ahsan, Muhamad
IQTISHADIA Vol 12, No 2 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i2.5641

Abstract

Purpose - This paper aims to develop the concept of prudential banking based on sharia principles to minimize non-performing financing in Indonesia. Methode - This desk research was based on many relevant studies advanced in the literature.  The review was particularly focus on  Sharia Banking Law, Indonesian Banking Regulations, and Financial Services Authority Regulations. A secondary data published by the Indonesian Central Bank on Sharia Banking Statistics for 2014-2018 was used to  sharpen the analysis. In addition, many previous studies on Sharia Banking conducted in other countries (e.g.  Malaysia, Pakistan and other European countries) were discussed in order to widen the importance of Sharia banking in those countries. Findings - The findings of this study include as follows. First, the development of the concept of Islamic prudential banking in the operations of Islamic banks need  to give attention towards business risk and the certainty of the implementation of Islamic principles. Second, the operational of Islamic banks need to consider the important of  sharia human resources, sharia product, sharia process (marketing, management, and standard operational procedure (SOP)) as well. Research limitation- This research limitation article requires follow-up to explore the potential of applying Islamic prudential banking in depth to Islamic banks in Indonesia and apply it to every operational standard procedure from banks. Practical implications – The Practical implication is that Islamic prudential banking should be implemented in accordance with the Islamic concept in its operations so that it is truly able to minimize non performing financing. This study can also be used for policy instruments to improve Islamic Prudential Banking in Indonesia which is not yet available. Also, it can be implemented by other stakeholders of Islamic Banking . Social implication- The social implication of this study  to increase work motivation and raises honesty in work, in accordance with the objectives of Islamic banks. Originality/Value - The originality of this study is due to the facts that studies on Islamic Prudential Banking have little examination. For this reason, this review study can be used as the important input to develop  Islamic prudential banking and to be implemented by the banking and the regulators 
The Study of Fraud in Financial Institutions (Analysis of the Theory of Fraud Triangle in Perspective of Islamic Sharia) Nadhirin, N.; Husnurrosyidah, H.
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.v11i1.3354

Abstract

This research aims to (1) reveal the fraud practices and the factors that caused it, (2) understand and analyze the practices of fraud in the perspective of the theory of triangle of fraud and fraud in the Islamic perspective (3) find the pattern prevention of practice fraud. This study used a qualitative approach. Engineering data collection with interviews, observation and documentation. The location of this research on BPR Mandiri Arta Abadi, Semarang. The subject of this research include leadership of the BPR, customers and some employees. The validity of the data was tested with triangulation, include angulasi techniques, resources and time. Data were analyzed with the interactive silkus technique, namely, collecting, reducing, displaying and verifying. The research found that fraud was done by because many factors, both factors that is internal or external. Internally the offender committing fraud because the urge to want to earn more income outside official income received. A sense of responsibility both morally and awareness religions are less well encourage perpetrators to commit fraud. The academic level of education principals, pushing data to rationalize, and make a decision. The external pressure that is encouraging the perpetrators of fraud are due to the pressure of the needs and desires of your family and those near loved as well as supply of goods and services that encourage actors to do the fraud at work. Approach to fraud from the perspective of Sharia and triangle, resulting in a more comprehensive understanding of fraud, academic, ethical and transcendental. So with a comprehensive understanding of this, is able to prevent acts of fraud in financial institutions.
ANALISIS STRATEGI PEMASARAN KPRS DI BANK MUAMALAT CABANG KUDUS Faiqoh, Rida
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.v6i2.1107

Abstract

Tujuan penulisan  ini adalah  menganalisis bagaimana strategi pemasaran KPR Syariah  yang dilakukan  oleh Bank Muamalat Cabang   Kudus dan  kendala   yang dihadapi. Tulisan     ini menggunakan  metode  deskriptif  analisis dengan menggunakan data primer dan data sekunder yang diambil melalui wawancara, observasi, dan dokumentasi. Hasil analisis menunjukkan  bahwa Bank Muamalat  memberikan informasi di berbagai media massa baik cetak (surat kabar harian dan majalah) maupun elektronik (radio dan televisi). Bank Muamalat  juga melakukan penempatan iklan pada media luar ruang (billboard)  yang dianggap cukup efektif dalam proses sosialisasi.Kata kunci: strategi, pembiayaan, pemasaran.ANALYSIS  OF  MARKETINGSTRATEGYOF  SHARIA MORTGAGELOANSINMUAMALATBANKKUDUS.The goalofthisstudyisanalyzing  marketing  strategyofMuamalat BankonitsSharia  mortgageloansanditschallenges.  This  is adescriptive-analiticstudy  usingprimary  andsecondary  data collected  through   interviews,  observation  anddocumentation. ResultshowsthatMuamalat  Bankmakesuseofmediatospread information  about their  mortgage  product,  bothprinted  and electronicmedia.Theyalsoplacesoutdoorbillboardasamethod ofadvertisement.Tujuanpenulisan  iniadalah  menganalisisbagaimana  strategi pemasaranKPRSyariah  yangdilakukan  olehBankMuamalat Cabang   Kudusdan  kendala   yang  dihadapi. Tulisan     ini menggunakan  metode  deskriptif  analisisdenganmenggunakan dataprimer dandatasekunderyangdiambilmelaluiwawancara, observasi,dandokumentasi.Hasilanalisismenunjukkan  bahwa BankMuamalat  memberikaninformasidiberbagaimediamassa baikcetak(suratkabarhariandanmajalah)maupunelektronik (radiodantelevisi).BankMuamalat  jugamelakukanpenempatan iklanpadamedialuarruang(billboard)  yangdianggapcukup efektifdalamprosessosialisasi.Katakunci:strategi,pembiayaan,pemasaran.
ANALISIS FENOMENA EXPECTATION GAP DAN TANGGUNG JAWAB HUKUM AUDITOR (Studi Pada KAP ”MH & N” di Jakarta) Yuliati, Andi Mirdah, Gugus Irianto,
IQTISHADIA Vol 8, No 2 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i2.962

Abstract

Tulisan ini menggunakan pendekatan kualitatif untuk mendapatkan pemahaman yang mendalam tentang gambaran dan sikap akuntan publik dan staf profesional mereka dengan fenomena kesenjangan harapan yang terjadi antara akuntan publik dan pengguna laporan keuangan. Pendekatan yang dipergunakan dalam penelitian ini adalah pendekatan positivistik untuk memahami bagaimana persepsi auditor dan pengguna laporan keuangan dengan isu kesenjangan harapan. Dengan menggunakan teori interaksionisme simbolik, diperoleh hasil bahwa ada kekeliruan-kekeliruan yang terjadi antara terutama tentang sikap terhadap hasil laporan keuangan. Klien menganggap akuntan publik dapat mengesahkan laporan keuangan tanpa proses audit. Kekeliruan lain adalah pemegang saham yang tidak memahami laporan audit.       Keyword: Expectacy Gap, interaksionisme simbolik, kewajiban hukum ANALYSIS OF EXPECTATION GAP AND AUDITOR’S LEGAL LIABILITY (Case Study of KAP ”MH & N” in Jakarta)AbstractThis article applies qualitative approach to portray public accountant and the professional staff’s attitude towards expectation gap between the accountant and the users of auditing reports. This article uses positivistic paradigm to understand how auditors’ perspective and the client and expectation gap is. Using interactionism symbolic theory this article shows that there some misunderstanding between auditors and clients about the attitude towards the report. The clients assume that accountant may legalize financial report without doing the process of auditing. Furthermore, some creditors has little information about the result of auditing process.       Keyword :  Expectation Gap,  Simbolic Interacsionism, Audiors’ Legal Liability
Islamic Versus Conventional Stock Market Indices Performance: Empirical Evidence from Turkey bayram, kamola; Abdullah Othman, Anwar Hasan
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.v12i1.4631

Abstract

Rapid growth of Islamic finance in general and Sharī`ah compliant stocks in particular arises the question whether Islamic funds/stocks have a better performance or there is no significant difference with the performance of conventional counterparts. This study has twofold objectives, firstly to compare the performance of Islamic and conventional stock market indices in Turkey, namely KATILIM50 and BIST 100 by using Two-Sample Test of Hypothesis over the period of 15 May 2015 to 31 December 2016.  Secondly, to examine the causal relationship between both stocks markets indices in the short-run using Granger (1969) Causality Test. The findings of parametric Z-test reveals that there is no statistical significant difference between the performance of both indices the KATILIM 50 index and BIST 100 index in Turkey Stock Exchange Market during the time frame of the study.  Further, the Granger Causality findings indicate the absence of causal relationship between the two stock markets indices in the short-run. This suggests that stock markets in Turkey are informationally efficient and non-violated with the Efficient Market Hypothesis with respect to the available information of both indices. The findings of this study therefore will provide useful channel for Muslim investors to fully participate in the Turkish capital market that is Sharī`ah complaint and fulfil their religious belief without sacrificing any financial performance.
Comovement Indeks Pasar Saham Syariah dan Variabel Makro Ekonomi: Pendekatan Regime-Switching Regression Wibowo, Buddi
IQTISHADIA Vol 10, No 2 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i2.2237

Abstract

Hubungan imbal hasil indeks syariah dengan variabel makroekonomi merupakan topik riset yang cukup banyak menarik perhatian para peneliti. Comovement antara indeks syariah dengan indeks pasar saham konvensional mengindikasikan adanya hubungan kointegrasi antara kedua pasar tersebut. Comovement antara indeks syariah dan indeks pasar konvensional jauh lebih kuat pada saat volatilitas  rendah dibandingkan pada regime volatilitas yang tinggi. Signifikannya hubungan antara imbal hasil indeks syariah di Bursa Efek Indonesia dengan perubahan suku bunga memunculkan pertanyaan apakah saham-saham perusahaan yang termasuk di dalam Jakarta Islamic Index telah disaring secara ketat sehingga komponen biaya bunga sudah minimal atau karena mikro struktur pasar saham Indonesia yang didominasi investor asing.          Model regresi Markov regime-Switching mengungkapkan adanya perbedaan signfikan pengaruh perubahan nilai tukar terhadap imbal hasil indeks syariah  antara regime volatilitas yang tinggi dengan regime volatilitas yang rendah. Pengaruh nilai tukar hanya signifikan pada saat regime volatilitas yang rendah. Hal ini tidak dapat diungkap jika kita hanya menggunakan model regresi linier OLS biasa.
Strategic Alliances between Sharia Microfinance Institutions and Financial Technology in Strengthening Small Micro Enterprises (MSEs) Amalia, Euis; Rahmatullah, Indra
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.v13i2.7743

Abstract

Sharia microfinance and financial technology have a very significant role as an effective solution for accessing finance for small and micro-enterprises (MSEs). The research aims to investigate the business model used, type of contracts employed, other legal aspects, and the risk mitigation dimension involved. By utilizing qualitative methods and critically analyzing a specific case study related a business model by the alliances between PT Ammana Fintech Sharia and a sharia microfinance institution, BMT Syahida Ikaluin. In generating the data, interviews with several experts and practitioners. The study found that the business model used was based on crowdfunding, compliant with sharia principles dan has a strong basis both in positive law and Islamic edict (fatwa). The research showed that the strategic alliance between a sharia microfinance institution and financial technology is capable of strengthening access to capital sources for small and micro-enterprises. It also improves community financial literacy and financial inclusion. This research could contribute to the creation of innovative products concerning sharia microfinance and sharia financial technology. Furthermore, it could also become a benchmark in formulating policies to strengthen these strategic institutional alliances.
KINERJA MANAJERIAL PEMERINTAH DAN PERSPEKTIF ISLAM (Studi pada Pemerintah Kota Yogyakarta) Hasthoro, Esha Dening Shandi, Handoko A
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
Zakat for Economic Empowerment of The Poor in Indonesia: Models and Implications Furqani, Hafas; Mulyany, Ratna; Yunus, Fahmi
IQTISHADIA Vol 11, No 2 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i2.3973

Abstract

Sustainable wellbeing is one of the goals of zakat distribution whereby  the poor (mustahiq) are not only able to survive by having the basic needs fulfilled, but also are able to work and fulfill his needs and his family independently. The mustahiq independency is important to solve the problem of inequalities in society, marginalization, unemployemnt and poverty. This can only be achieved if zakat is able to used as a means for economic empowerment of the poor that would increase their capacity and enable them to become enterpreneur and hence able to fulfil their needs by themselves.  This article attempts to observe various zakat productive programs initiated by zakat institutions in Indonesia and also analyze their implications in empowering the poors and increase their level of wellbeing. The case study in this paper is Baitul Mal Aceh and Baznas Indonesia.

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