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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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The Effectiveness Of Productive Infaq-Based Community Economic Empowerment to The Small And Medium Enterprises (SMEs) Growth in Pekalongan Nur Fani Arisnawati
IQTISHADIA 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 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
PENGARUH SISA ANGGARAN, PENDAPATAN SENDIRI DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL Abdullah, Syukriy; Rona, Riza
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.v7i1.1106

Abstract

Tujuan penelitian ini adalah menelaah tentang pengaruh deficit, pendapatan  personal dan budget anggaran terhadap perubahan belanja  modal  di kabupaten/kota  di Indonesia.  Sampel  yang dipergunakan  ada 30 kabupaten/kota di  Indonesia  dengan menggunakan  data yang  tersedia  di internet.  Hasil  penelitian menunjukkan bahwa  variabel badget anggaran (diukur dengan DBH) secara  partsial  berpengaruh  pada perubahan  belanja modal, sementara variabel   pendapatan  personal (PAD) tidak memiliki pengaruh terhadap perubahan belanja modal.Kata Kunci: Anggaran, Modal, Desentralisasi. THE  EFFECT OF  BUDGET DEFISIT, PERSONAL INCOME AND FUND BUDGET  TOWARDS CAPITAL EXPENDITURE. Purpose of this study is to examine the effect of budget deficit, personal income, and fund budget toward capital expenditure in the changes of districts’/ municipalities’ budget in Indonesia. The used samples are 30 (thirty) districts/ municipalities in Indonesia which its data is available in internet. Result of data analysis shows that variable of fund budget (measured by DBH changes) which  partially  effects toward the  changes of capital expenditure budget, while variable of budget deficit (measured by SiLPA changes) and variable of personal income (measured by PAD changes) do not have effect toward capital expenditure.Keywords:  Budget , Capital , Desentralisation
The Stability of the Indonesian Sharia Stock Index to Economic Shocks Faizul Mubarok; Mohammad Nur Rianto Al Arif; Muhammad Arief Mufraini
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.v13i2.7748

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.
ANALISIS PENYELESAIAN PEMBIAYAAN DI KJKS BMT FASTABIQ PATI Qodin, Ahmad Nur
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.v8i2.961

Abstract

Tulisan ini membahas tentang faktor-faktor yang menyebabkan pembiayaan  macet di KJKS BMT Fastabiq Pati serta bagaimana cara menyelesaikannya. Penelitian ini menggunakan jenis penelitian field research dengan pendekatan kualitatif, dengan sumber data primer dan sekunder, teknik pengumpulan data menggunakan dokumentasi, observasi dan wawancara. Dari hasil penelitian didapatkan, bahwa faktor yang menyebabkan pembiayaan macet di KJKS BMT Fastabiq Pati adalah Karakter anggota yang sengaja macet, usaha bangkrut dan musibah. Sedangkan cara penyelesaian perselisihan pembiayaan macet yang dilakukan oleh KJKS BMT Fastabiq Pati adalah dengan cara tindakan preventif, represif dan perekrutan Marketing RemedialKata Kunci: Pembiayaan, Marketing Remedial, Perjanjian  ANALYSIS OF FINANCIAL DISPUTE SOLUTION IN KJKS BMT FASTABIQ PATIAbstractThis article analyses factors of financial dispute in KJKS BMT Syariah and their solutions. This is a field research using qualitative approach. Primary and secondary data are collected through observation, interview and documentation. Result shows that financial dispute in KJKS BMT Fastabiq is caused by seeral factors: character of members, collaps, and disaster. Dispute solution taken by KJKS BMT Fastabiq is conducted in preventif, represif and Marketing Remedial recruitment.
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 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).
APLIKASI MODEL BISNIS MICROBANKING SYARIAH DI INDONESIA Effendi, Jaenal; Baga, Lukman Mohammad; Beik, Irfan Syauqi; Nursyamsiah, Tita
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.v10i2.2241

Abstract

Microbanking is generally defined as a broad set of financial services to meet the needs of the poor and small enterprises. However, mirobanking that have been well-designed might not have a positive impact on the poorest unless it particularly obtains to reach them through proper business model. On the other hand, Indonesia lists as the largest Moslem community in the world.  Hence, microbanking that are ruled under sharia regulation namely Islamic microbanking hopefully enable to support the development program particularly to the poor and SMEs in Indonesia. Therefore, the study of practices Islamic microbanking business model should be conducted in order to design the strategy of development, particularly on financial inclusion program. This study used qualitative analysis through a process of discussion, focus group discussion (FGD), in-depth interviews and literature review in order to gain information from primary and secondary sources as well as a comparative study of business models of Islamic microfinance in Indonesia.
FAKTOR PENENTU KINERJA MANAJERIAL (Studi pada Pemerintah Daerah Kupang) Selfi Samadara
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.v9i1.952

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 
The Determinants of Dividend Payout: Evidence from the Malaysian Property Market Chun Lin, Ong; Mohd Thas Thaker, Hassanudin; Khaliq, Ahmad; Mohd Thas Thaker, Mohamed Asmy
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.v11i1.3157

Abstract

The paper aims to investigate the determinants of dividend payout among the Malaysian property companies. The sample size consists of 30 property listed companies on Bursa Malaysia. The data are generally obtained from the company’s annual report for the period of 2012 to 2016. The study employs multiple regression analysis to examine the influence of firms specific and macroeconomic variables on dividend payout. Result of the test shows that the dividend payout has a significant negative relationship with ownership structure and positive relationship on return on equity, quick ratio and GDP. The study instigates to enrich the literature on dividend determinants especially in the context of Malaysia.

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