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Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus Alamat: Jl. Conge Ngembalrejo PO BOX 51
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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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Sukuk: A Veritable Tool for Effective Waqf Fund Management in Nigeria Umar, Adamu; Aliyu, Shehu
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.v12i1.4618

Abstract

Since its emergence in the early 2000’s, Sukuk has been regarded as the most significant innovation recorded in the Islamic capital market. Sukuk is generally regarded as an equivalent of conventional bond, Sukuk paved way for mobilization of long term Shari’ah compliant funds for equally Shari’ah compliant undertakings. Islamic capital market experts have developed various Shari’ah compliant Sukuk structures, notable among which is Waqf-based Sukuk structure. Viewed as a distinct ethical capitalism and a veritable vehicle for long term financing, Waqf was found to record tremendous impact in all spares of human needs. The paper seeks to unveil how Waqf-based Sukuk could be used to attain effective mobilization as well as management of Waqf assets. It explores the possibility of issuing Waqf-based Sukuk for the development, renovation, reconstruction and modification of Waqf assets in Nigeria. The paper employs a non-experimental, deductive-analytical approach, in its investigation. Evidences show that Waqf-linked Sukuk has been successful in the development of Waqf assets in countries like Indonesia, Singapore and Saudi Arabia. Accordingly, the paper develops a Waqf-based Sukuk (ijarah) framework for fund mobilization for development of Waqf properties in Nigeria. We strongly recommend that both formal and non-formal Waqf institutions in Nigeria should utilize this outlet to effectively develop, deepen and manage their philanthropic activities.
ANALISIS TENTANG MANAJEMEN RISIKO DALAM OPERASIONAL PEMBIAYAAN MURĀBA’AH DI BMT AMANAH Zulfa, Moh. Solachuddin
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.v7i1.1105

Abstract

Penelitian ini bertujuan untuk mengetahui operasional pembiayaan murabahah, untuk mengetahui risiko yang terkait  dengan pembiayaan  murabahah dan  untuk  mengetahui  bagaimana manajemen   risiko  BMT  Amanah Kudus dalam  mengatasi risiko yang terkait  dengan pembiayaan  murabahah.  Penelitian ini menggunakan  pendekatan  kualitatif  dengan menggunakan metode deskriptif. Hasil  dari penelitian ini adalah operasional pembiayaan  yang berbasis jual beli dengan menggunakan  akad murabahah  yang ada di BMT Amanah Kudus sudah sesuai dengan  prinsip-prinsip  syariah.  BMT  Amanah Kudus sering mengalami  risiko  yang  terkait    dengan  sistem    pembayaran, yaitu pembayaran  macet  dari anggota  karena terjadi  risiko murni yang  dialami  oleh anggota.  BMT Amanah Kudus telah menetapkan manajemen risiko untuk meminimalisir risiko yang akan terjadi.Kata Kunci: Pembiayaan, Murabahah, Risiko.ANALYSIS OF  RISK MANAGEMENT IN  MURĀBA’AH FINANCE   OF  BMT  AMANAH.  This   research  aims   at understanding   the   risk  management   of  murabahah finance operation in BMT Amanah Kudus. This is a descriptive-qualitative research.  Result  shows  financial operation  under murabahah finance in BMT Amanah Kudus is in accordance with Islamic principles. Finance risks faced by BMT Amanah mostly related to payment, some members fail to pay in time. Overall BMT Amanah has applied risk management to minimize the risk.Keywords: Murabahah, Finance, Risk.
Linkage Program of Islamic Institutions and Government Institution for Empowering MSMEs: Evidence from Indonesia Raditya Sukmana; Imron Mawardi; Tika Widiastuti; Taqiyah Dinda Insani; Nova Rini
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.v13i1.5139

Abstract

The purpose of this study is to analyze how the linkage program of Islamic institutions and government institution in empowering MSMEs and analyze the increase in the range of empowerment. By using a qualitative research approach and descriptive analysis method, the results of this study indicate that there are four parties involved in the empowerment linkage program and each party has their respective roles in the aim of empowering MSMEs. Furthermore, there is also increasing in the range of empowerment in terms of the amount of empowerment program funding and improving the quality of MSME after participating in the empowerment program.
ANALISIS ASAS KONSENSUALISME DI LEMBAGA KEUANGAN SYARIAH Abdullah, Junaidi
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.v8i2.960

Abstract

Artikel ini bertujuan untuk menganalisis asas konsensualisme (asas kesepakatan para pihak) dalam perjanjian di Lembaga Keuangan Syariah. Asas konsensual adalah perjanjian itu ada sejak tercapai kata sepakat antara pihak yang mengadakan perjanjian yang berlaku dalam sistem hukum perjanjian Indonesia. Sedangkan dalam Islam dinamakan asas kerelaan (Al Ridha), Asas ini menyatakan bahwa semua kontrak yang dilakukan oleh para pihak harus didasarkan kepada kerelaan semua pihak yang terlibat di dalamnya. Implementasi asas konsensualisme/asas kerelaan dalam perjanjian/aqad lembaga keuangan syariah adalah perjanjian/aqad yang ada dalam lembaga keuangan syariah itu sudah tersedia tanpa melibatkan calon nasabah, nasabah tinggal membaca dan menelitinya, tanpa bisa merubah isi perjanjian/aqad, kalau dia sepakat maka tinggal membubuhkan tanda tangannya. Bentuk penanda tanganan kedua belah pihak ini, menunjukan kesepakatan para pihak.Kata Kunci : Asas Konsensualisme, Lembaga Keuangan Syariah, Hukum Perjanjian ANALYSIS OF CONSENSUALISM IN SHARIA FINANCIAL INSTITUTIONAbstractThis article attempts to analyze consensualism (consensus of all parties) in Sharia Financial Institution’s agreement within Indonesian contract law system. In Islam, it is referred to as al-ridha. This basis states that every contract should be   based on mutual consensus among parties involved. Implementation of consensualism in Sharia financial institution’s agreement usually initiated by the institution only. Customers have just read and analyzed it without any chance to modify the content. Should they agree with the contract, they can sign it. The signature of both parties shows mutual consensus.     Keywords: Consensualism, Sharia Financial Institution, Contract Law
Assessing the Impact of Service Quality on Consumers Satisfaction: A Comparative Study of Commercial vs Islamic Banks in Pakistan Muhammad Waqas Yousuf; Farhan Ahmed; Suman Talreja
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.v11i2.3595

Abstract

This study aims to show the path that Islamic banking follows of Sharia’ h while on the other hand commercial banks obeys commercial regulations and rules for the purpose of banking. The main objective of the Islamic banking is to offer interest free services and products which obeys the path of Sharia’ h and Islamic banking system makes transaction on the foundation of profit and loss, while on the other hand commercial banks are business oriented banks. The sampling method used in this research was convenience sampling with a sample size of 200 which were the customers of the banks and the research design of the questionnaire used was exploratory The questionnaire was distributed in 4 banks 2 commercial and 2 Islamic banks respectively. Dependent variables are ‘customer expectation and perception’ while on the other hand independent variable that are used this research are ‘reliability, assurance, tangibles, empathy and responsiveness. The results which are derived from this research shows a negative or less impact of two service quality dimensions on both banks which are Assurance and Empathy. The highest perceived service dimension is “Reliability,” that refers to the reliability of their products and promise to provide the best service quality to their customers. While the lowest perceived service was observed towards “Empathy,” the other two dimension with highest value are tangibility and responsiveness which means that customers’ of both commercial and Islamic banks like tangible service and the quick responsiveness towards providing them the best service.
PERAN BIAYA SOSIAL TERHADAP PENINGKATAN KINERJA SOCIAL RESPONSIBILITYPADA PERUSAHAAN INDUSTRI MANUFAKTUR LISTED DIBURSA EFEK INDONESIA Hadi, Nor
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.v10i2.2609

Abstract

This article examining the relationship between social cost (environment, energy, community, employee, and consumen) and social performance in 62 companies representing manufacture industries in Indonesia Stock Exchange. Social cost and social performance were capture from responden are CEO by survey. Data analysis by multivaried regression. Results suggest that legitimacy theory may be an explanatory of social responsibility practice. Statistical testing results enviromental cost are significant related social performance. While, the social cost (environment, energy, employee, and consumen) staistics test result are significant related social performance.
STRUKTUR KEPEMILIKAN DAN NILAI PERUSAHAAN Yan Hendrick S., Zaenal Fanani dan
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.v9i1.951

Abstract

Artikel ini bertujuan untuk mengkaji teori agency ketika perbedaan tujuan untuk memaksimalkan nilai perusahaan antara pemilik dan manajemen muncul karena pemisahan fungsi dan wewenang. Kajian ini berguna untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan. Metode analisis yang dipergunakan adalah regresi berganda. Sampel yang dipergunakan adalah 276 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Penelitian menunjukkan bahwa kepemilikan blockholder, kepemilikan asing, cash holding serta leverage memiliki pengaruh positif yang signifikan terhadap nilai perusahaan. Sementara ukuran perusahaan memiliki pengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Kepemilikan Blockholder, Kepemilikan Asing, Cash Holding, Ukuran Perusahaan  THE OWNERSHIP STRUCTURE AND THE VALUE OF THE COMPANY AbstractThis study examines agency theory where differences in objectives to maximize the value of the company between the owner (principal) and the management (agent) arise because of the separation of functions and authority. This study aims to analyze the factors that affect value of the company. Method of analysis used in this study is multiple regressions. This study uses samples of 276 manufacturing companies that listed on the Indonesia Stock Exchange during the periode 2008-2010. This study indicates that blockholder ownership, foreign ownership, cash holdings, and leverage have a positive significant effect on the value of the company while company size is positively affect the value but not significantly. The result of this study indicates with the increase of blockholder ownership, foreign ownership, cash holdings, and leverage will increase the value of the company.Keywords: Company Value, Blockholder Ownership, Foreign Ownership, Cash Holdings, Company Size
The Study of Fraud in Financial Institutions (Analysis of the Theory of Fraud Triangle in Perspective of Islamic Sharia) N. Nadhirin; H. Husnurrosyidah
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.
MEKANISME CORPORATE GOVERNANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Nugraheni, Peni; Yuliani, Rahma Dwi
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.v10i1.2501

Abstract

The  high growth of the Islamic financial institution raises the qustion of the extent of their social responsibility towards the environment. Especially Islamic values attached to these institutions provide the demand to further contribute to the life of the community. This study aims at analyzing the influence of corporate governance mechanism toward Islamic Social Reporting (ISR) Disclosure in Islamic banking in Indonesia and Malaysia. These two countries have Muslim majority population and the high growth of Islamic financial institutions development. ISR disclosure is important to perform the accountability of Islamic bank to the accordance of Islamic principles and the environment. The paper uses corporate governance mechanism as factor to evaluate its influence toward ISR disclosure. The population in this study is all Islamic banks in Indonesia and Malaysia, which publish the annual report from 2012 to 2014. The research sample includes 33 data from 11 Islamic banks in Indonesia and 39 data from 13 Islamic banks in Malaysia. The technique that used in this study is panel regression with random effect model. Based on the analysis, the research finds that only the number of member and meeting of nomination and remuneration committee affecst positively toward ISR disclosure, while the dual position and number of meeting of sharia supervisory board, the institutional  and foreign ownership do not have influence toward ISR disclosure.Perkembangan lembaga keuangan syariah memunculkan pertanyaan sejauh mana tanggung jawab social mereka terhadap lingkungan. Nilai-nilai Islam yang melekat padalembaga ini memberikan tuntutan sejauh mana kontribusi mereka pada masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance terhadap pengungkapan Islamic social reporting (ISR) dalam perbankan Islam di Indonesia dan Malaysia. Kedua negara ini memiliki penduduk mayoritas Muslim dan pertumbuhan lembaga keuangan Islam yang cukup pesat. Pengungkapan ISR merupakan hal yang penting untuk menilai akuntabilitas bank syariah terhadap kesesuaiannya dengan syariah dan terhadap lingkungan. Populasi dalam penelitian ini adalah bank umum syariah di Indonesia dan Malaysia yang memenuhi kriteria menerbitkan laporan tahunan dari 2012 hingga 2014. Sampel penelitian meliputi 33 data dari 11 bank syariah di Indonesia dan 39 data dari 13 bank syariah di Malaysia. Teknik analisis yang dipergunakan dalam penelitian ini ialah menggunakan regresi panel dengan efek acak. Berdasarkan hasil pengujian, penelitian ini menemukan bahwa hanya jumlah anggota dan jumlah rapat komite remunerasi dan nominasi yang berpengaruh positif terhadap pengungkapan ISR, sementara rangkap jabatan dan jumlah anggota DPS, kepemilikan institusional dan asing tidak berpengaruh terhadap pengungkapan ISR.
HUBUNGAN ANTARA RENTABILITAS DENGAN LIKUIDITAS PADA PT.BANK PEMBIAYAAN RAKYAT SYARIAH PUDUARTA INSANI TEMBUNG Kismawadi, Early Ridho
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.v7i1.1096

Abstract

Penelitian ini bertujuan untuk melihat apakah terdapat hubungan negatif  antara return on asset,  return on equity,  dan efisiensi operasi dengan cash rasio. Populasi dalam  penelitian ini adalah rasio keuangan dari PT. BPRS Puduarta Insani Tembung periode Januari 2009 sampai Maret 2011. Variabel dalam penelitian ini terdiri dari cash rasio (Y) dan return on asset (X1), return on equity(X2) dan efisiensi operasi (X3). Dari hasil pengolahan data diketahui bahwa Variabel return on asset mempunyai hubungan yang  negatif  dan signifikan  terhadap   cash rasio.  Selanjutnya Variabel return on equity mempunyai hubungan yang positif dan signifikan terhadap  cash rasio. Variabel efisiensi operasi mempunyai hubungan yang positif dan tidak signifikan terhadap cash rasio.Kata Kunci: likuiditas, profitabilitas, rasio.RELATIONSHIP    BETWEEN     RENTABILITY     AND LIQUIDITY IN PT BPRS PUDUARTA INSANI TEMBUNG This study  is proposed  to know whether  there  is any negative relationship   between   return on  asset.return  on  equity   and operational  efficiency with cash ratio. Population  of this study is financial ratio of PT BPRS PuduartaInsaniTembung from January 2009 to March 2011. Variable of this study consists of cash ratio (Y), return on asset (X1), return on equity (X2), and operational efficiency (X3). From the processing data showed that return on asset variable has negative and significant relationship toward cash ratio. Then, return on equity variable has positive and significant relationship toward cash ratio. Operational  efficiency variable has positive and insignificant relationship toward cash ratio.Keywords: Liquidity, Profitability, Ratio

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