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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 134 Documents
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ANALISIS URGENSI IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY Rissa Marina Widodo
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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.v7i2.1092

Abstract

Tulisan ini menganalisi tentang implementasi  Corporate Social Responsibility   di  perusahaan    sebagai   bentuk keikutsertaan perusahaan dalam program pembangunan ekonomi. Untuk menstimulasi perkembangan CSR dalam perkembangan ekonomi yang  berkelanjutan,  diperlukan   model  penerapan  CSR yang efektif, sumber daya manusia dan perusahaan yang berkompeten, peraturan yang tepat dan etika bisnis  serta  dukungan   dari masyarakat untuk menjaga agar penerapan CSR sesuai dengan tujuan yang  diharapkan  dan nilai-nilai   sosial. Keberlanjutan program CSR terbukti  sebagai alternative program untuk memeprkuat masyarakat dan menyelesaikan permaslahan sosial. Sinergitas antara perusahaan, masyarakat dan pemerintah akan menentukan keberhasilan proram yang berkelanjutan.Kata Kunci: CSR , Perusahaan, Pembangunan BerkelanjutanANALYSIS OF THE URGENCY OF CORPORATE SOSIAL RESPONSIBILITY. This article analyzes about the implementation of Corporate  Social Responsibility (CSR) as a commitment of company or business to contribute in the sustainability economic development  program. To stimulate the growth of CSR capably throw in to the sustainability of economic development, it is essential to have an effective CSR model, competent  human resources and institutions, proficient regulation and code of ethics in business, as well as support from public sector to assure the implementation of CSR in line with the goals and the society value. The sustainability of CSR program  is deliberated  to be an alternative for society empowerment to solve social problems and environments that more and more complicated in the last decades. The synergy of business, society, and government  to constantly construct and develop a good quality  society life and environment  will determine  the success of sustainable development program.Keywords: Corporate Social Responsibility, Company, Sustainable Development
Filantropi Islam Untuk Pemberdayaan Ekonomi Umat (Model Pemberdayaan ZISWAF di BMT Se-Kabupaten Demak) Abdurrohman Kasdi
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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.v9i2.1729

Abstract

The Effectiveness Of Productive Infaq-Based Community Economic Empowerment to The Small And Medium Enterprises (SMEs) Growth in Pekalongan Nur Fani Arisnawati
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.7910

Abstract

This study aims to find out (1) the procedure of distributing productive infaq to empower the SMEs’ economy and (2) the effectiveness of productive infaq-based economy empowerment for SMEs growth by BAZNAS through Sharia Financial Institutions in Pekalongan. This research applies a qualitative method using a phenomenology approach, where BAZNAS serves as the primary data. During data collection, this research uses triangulation: observation, interviews, and documentation. Additionally, the sample was selected based on a purposive sampling technique. This study finds out that productive infaq is allocated by sharia financial institutions. Also, the distribution of ZIS (alms and infaq) through the non-profit institutions does not apply profit sharing between BAZNAS and the institutions because it is under qardul hasan. BAZNAS utilizes the productive infaq to increase the capital for business people. If the business has achieved its targets and objectives, the program can be found to be effective. Infaq of Sharia Financial Institutions in 2017-2018 reached 160 million IDR that has been distributed to the SMEs. As a result, the distribution can be considered very effective and may need improvement to get economic growth in Pekalongan.
PENGELOLAAN LABA MELALUI AKTIVITAS-AKTIVITAS RIIL PERUSAHAAN PERSPEKTIF ISLAM Suhesti Ningsih
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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.v8i1.1083

Abstract

Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas  riil perusahaan dengan menggunakan pendekatan kualitatif. Pengukuran manajemen laba riil menggunakan 3 proksi yaitu abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), dan abnormal discretionary expenses (abn DISCR).    Manajemen laba riil dapat dilakukan dengan cara manipulasi penjualan, penurunan beban-beban diskresionari dan produksi yang berlebihan. Dari penelitian yang sudah dilakukan membuktikan bahwa manajemen laba riil sudah banyak dilakukan manajemen lebih menyukai dalam mengelola labanya dengan melakukan manipulasi aktifitas-aktifitas riil (manajemen laba riil).  Kata Kunci: Manajemen, Laba, Riil REAL EARNING MANAGEMENT IN ISLAMIC PERSPECTIVE This  article discusses about real earning management as earning manipulation conducted by companies using qualitative approach. Real earning management can be measured using 3 proxies: abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), and abnormal discretionary expenses (abn DISCR). Real earning management can be conducted through selling manipulation, discretionary expenditure, and overproduction. Result shows that real earning management has been conducted by managements.      Keywords : Management, Earning, Real
Does Islamic Religiosity Influence Female Muslim Fashion Trend Purchase Intention? An Extended of Theory of Planned Behavior Sulis Riptiono
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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.v12i1.4384

Abstract

In this article we examine the effect of the variable Islamic Religiosity toward consumer purchase intention on Muslim fashion trends by using the extended of theory of planned behavior as the grand of the theory. Respondents in this study were female Muslim in Central Java, Indonesia. Data collected using purposive sampling and analysis tool used in this study is path analysis. The results showed that all hypotheses were accepted except hypotheses three. Subjective norms have the most influence on the intention to buy female Muslim fashion trends. Subjective norm variables have a significant effect on consumer attitudes and consumer purchase intentions on female Muslim fashion trends. Other findings state that the variable of Islamic religiosity does not have a significant effect on female Muslim purchase intention directly, but the Islamic religiosity variable indirectly influence toward female Muslim purchase intentions through consumer attitudes variables. Whereas for Perceived behavioral control variables have a positive effect on consumer purchase intention.Keyword: Islamic Religiosity, Theory of Planned Behavior, Female Muslim Fashion Trend, Purchase Intention
The Stability of the Indonesian Sharia Stock Index to Economic Shocks Faizul Mubarok; Mohammad Nur Rianto Al Arif; Muhammad Arief Mufraini
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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.v13i2.7748

Abstract

The stock market has a strategic role in the development of a country's economy in the era of globalization, including the Islamic stock market. The rapid growth of the Islamic stock market, especially in developing countries, is a historical record in Indonesia's financial sector. This study aims to analyze the factors that influence the return of the Indonesian Sharia Stock Index (ISSI) in the short and long term, how long shocks occur, and how much the contribution of these factors. This study uses monthly time series data from January 2012 to December 2019 using the Vector Error Correction Model (VECM) method. VECM estimation results show the price of gold has a significant effect on the short and long term, while inflation has an impact on a long time. ISSI's return quickly reaches stability when it receives a shock from the exchange rate. The price of gold dominates the diversity of ISSI's performances. Stakeholders should consider several things that affect the ISSI return, pay attention to the economic climate, and anticipate quickly the shock that occurs.
Analysis of Preferable Occupation between Merchant and Islamic Bank Clerk in Bank Syariah Mandiri (BSM) Based on a Hadith about Riba An'im Kafabih; Asfi Manzilati
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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.v11i2.2751

Abstract

This paper investigates the relationship between occupation to interest rate between Islamic bank clerk and merchant who export or import goods. As Prophet Muhammad ever said that at the end people still eat the “the dust of riba” event they want to avoid it, this implies that what people’s occupation will also be affected by the rate of interest rate. Introducing two model that represent the relationship between two occupation, merchant and Islamic bank clerks, and using ordinary regression, this study finds that statistically, as people want to be a merchant, they will gain much benefit when the rate of interest raise, however, when people prefer to become Islamic bank clerk (especially in BSM as case study), their income will harm as the rate of interest increase. In addition, when the interest rate rise, the benefit which is gained by merchant much greater than the loss of Islamic bank profit (BSM) because of the higher coefficient value of merchant rather than Islamic bank profit (BSM).
FAKTOR PENENTU KINERJA MANAJERIAL (Studi pada Pemerintah Daerah Kupang) Selfi Samadara
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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.v9i1.952

Abstract

Tujuan dari kajian ini: 1) untuk mengkaji pengaruh budgetary goal characteristics pada job-relevant information, 2) untuk mengkaji pengaruh budgetary goal characteristics pada kinerja manajerial, 3) untuk meneliti pengaruh job-relevant information pada kinerja manajerial, 4) pengaruh budgetary goal characteristics pada kinerja manajerial melalui job-relevant information sebagai variabel intervening. Sampel terdiri dari 78 pejabat struktural di kabupaten/kota Kupang. Artikel ini berlaku analisis path menggunakan tes t untuk menguji hipotesis. Hasil pengujian hipotesis pertama menunjukkan bahwa kesan partisipasi anggaran (X1), evaluasi anggaran (X4) pada job-relevant information (X6) secara langsung adalah signifikan. Hasil pengujian hipotesis kedua menunjukkan bahwa kejelasan target anggaran (X2), anggaran umpan balik (X3), dan kesulitan dalam target anggaran (X5) memiliki akibat langsung terhadap performa Manajerial (Y). Hipotesis ketiga hasil pengujian yang menunjukkan bahwa job-relevant information yang relevan (X6) memiliki pengaruh langsung terhadap kinerja Manajerial (Y). Hasil pengujian hipotesis keempat menunjukkan bahwa job-relevant information adalah variabel perantaraan antara partisipasi anggaran (x1) dan evaluasi anggaran (x4) terhadap kinerja manajerial (Y).Kata Kunci: Budgetary Goal Characteristics, Job-Relevant Information, Kinerja Managerial THE DETERMINING FACTORS OF MANAGERIAL PERFORMACE (STUDY ON REGIONAL GOVERNMENT OF KUPANG)Abstract The purpose of this study are: 1) to examine the effect of budgetary goal characteristics on job-relevant information, 2) to examine the effect of budgetary goal characteristics on managerial performance, 3) to examine the effect of job-relevant information on managerial performance, 4) to examine the effect of budgetary goal characteristics on managerial performance through job-relevant information as an intervening variable. The sample consists of 78 Head of Department of Kupang. This article applies path analysis using the t test to test the hypothesis. The result of testing the first hypothesis suggests that the effect of budget participation (X1), evaluation of the budget (X4) on the Job relevant information (X6) directly is significant. The result of testing the second hypothesis suggests that the Clarity of the budget target (X2), Feedback budget (X3), and the Difficulty of budget target (X5) have a direct effect toward Managerial Performance (Y). The third hypothesis-testing result shows that job-relevant information (X6) has direct influences toward Managerial Performance (Y). The fourth hypothesis testing result indicates that Job relevant information is an intervening variable between budgetary participation (X1) and evaluation of the budget (X4) toward managerial performance (Y).Keywords: Budgetary Goal Charateristics,  Job-Relevant Information, Kinerja Manajerial 
Service Qualitypada Pelayanan Nasabah Perbankan Syariah (Studi Kasus Pada Bank BNI Syariah Kudus) Ratna Yulia Wijayanti; Irsyad Andriyanto
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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.v10i1.2431

Abstract

Penelitian ini bertujuan untuk  menguji ada pengaruh kehandalan, jaminan, wujudfisik,empati dan daya  tanggap,terhadap kepuasan nasabah BNI Syariah Kudus.Variabel independen dalam penelitian ini adalah kehandalan, jaminan, wujudfisik,empati, dandaya  tanggap. Sedangkan variabel dependennya adalah kepuasan nasabah.Sampel diambil sebanyak 94  nasabah dengan teknik sampling yang digunakan adalah accidental sampling.Pengumpulan data dengan menggunakan teknik wawancara dan questioner. Adapun  pengolahan data menggunakan analisis regresi dengan menggunakan bantuan software SPSS Versi 17.Dari hasil analisis diperoleh hasil temuan penelitian bahwa kehandalan, jaminan,wujud fisik, empati dan daya tanggap baik secara parsial maupun simultan memberikan  pengaruh  yang  signifikan  terhadap  kepuasannasabah. Implikasi dari hasil temuan ini adalah adanya usulan kepada BNI Syariah Kudus khususnya untuk selalu meningkatkan kualitas layanan kepada nasabahnya dengan menggunakan model SERVQUAL (dengan dimensi kehandalan, jaminan, wujud fisik, empati, dan daya tanggap)This study aimed to examine the influence of reliability, assurance, tangible, empathy and responsiveness, toward BNI Syariah Kuduscustomer satisfaction. The independent variables used in this study are reliability, assurance, tangible, empathy, andresponsiveness. While the dependent variable is customer satisfaction. Samples taken as many as 94 customers with accidental samplingtechnique.Data collection through interviews and questionnaire. Data was analyzed using multiple regression analysis supported by SPSS 17 software. From the analysis results obtained research findings that reliability, assurance, physical facilities, empathy and responsiveness both partially and simultaneously provide a significant effect on customer satisfaction. The implication of this finding is the suggestion to BNI Syariah Kudus especially to always improve the quality of service to its customer by using SERVQUAL model (with dimension of reliability, guarantee, physical facility, empathy, and responsiveness).
ASAS-ASAS TRANSAKSI KEUANGAN SYARIAH Muhammad Aswad
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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.v6i2.1097

Abstract

Tulisan ini menganalisis tentang asas-asas transaksi keuangan yang dipergunakan  di lembaga  pembiayaan syariah. Perkembangan lembaga pembiayaan  syariah sangat pesat dan meliputi bentuk usaha  yang variatif sehingga penerapan  prinsip-prinsip syariah sangat diperlukan. Tujuh macam asas-asas perjanjian yang dapat digunakan  sebagai landasan  berpikir  dan bertransaksi  dalam penegakan hukum  kontrak syariah tersebut. Asas-asas perjanjian itu adalah, Asas kebebasan berkontrak, asas konsensualitas, asas persamaan hukum (al-musawa), asas kejujuran,  asas perjanjian itu mengikat,  asas keadilan,  asas tertulis  (al-kitabah). Pada prinsipnya   asas-asas  akad dipahami sebagai   prinsip-prinsip yang implisit yang menjiwai keabsahan akad. Dalam pandangan syariah keabsahan akad terlaksana bilamana memenuhi rukun dan syarat akad.Kata kunci: asas, transaksi, pembiayaanPRINCIPLES  OF SHARIA FINANCIAL TRANSACTIONS. This article analyzes principles of financial transactions in sharia financial institutions. The extensive growth of sharia finance has covered various businesses and necessitated the implementation  of sharia principles. There are seven principles act as framework  for financial transaction. They are freedom of contract, conscensualism, equity,  fairness, legal binding , justice,  and well noted. Basically, those principles are understood to be the core of contract liability. In Islamic  economy,  the  liability  of contract depends  on the requirements.Keywords: principles, transaction, finance

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