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Istithmar: Jurnal Studi Ekonomi Syariah
Published by Institut Agama Islam Negeri Kediri
ISSN : 25989804     EISSN : 26549387     DOI : 10.30762
Core Subject : Economy,
Economics, Econometrics & Finance
Istithmar : Jurnal Studi Ekonomi Syariah, published twice a year (June and December) by Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri, East Java. The Journal serving as a medium for exploring critical thinking on Islamic Economics and Business issues. It is open for all academics, practitioners, intellectuals, and students with the specification of the study of Islamic Economics. The Ideas is covering research article, conceptual idea, review of the literature, and practical experience. The scope of Istithmar : Jurnal Studi Ekonomi Syariah are limited to: Islamic economics Islamic banking and finance Islamic economic management Management Zakat, Infaq, Shodaqoh and Waqf Islamic entrepreneurship and business Islamic economics thought Islamic insurance Islamic accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 127 Documents
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IMPLEMENTASI AKUNTANSI PERTANGGUNGJAWABAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERSPSEKTIF SYARIAH Diah Nurdiwaty; Sigit Wisnu Setya Bhirawa
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 1 No. 2 (2017): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v1i2.115

Abstract

This research is based on the researcher’s observation that there are still many companies in Indonesia that ignore the surrounding environment. In the Qur’an, it is explained that man was created as God’s representative on earth. The responsibility of human as earth successor is to maintain and care for the earth and whole things in it can be managed properly. The problems in this research are (1) The influence of Environmental Cost on the implementation of Environmental Accounting (2) The Influence of Return on Asset to the Implementation of Environmental Accounting (3) Influence of Corporate Types Against Environmental Accounting Implementation. In this research, using descriptive quantitative approach. The sample used is purposive sampling technique in 16 companies. While the data analyses using logistic regression, the independent variables are environmental cost (X1), ROA (X2) and company type (X3), while for the dependent variable is the implementation of environmental accounting. The conclusion of this study is that environmental costs a major consideration in the implementation of environmental accounting, environmental and interrelated accounting cost. Companies with high ROA do not apply environmental accounting. The types of companies that apply the most environmental accounting are manufacturing and service companies.
PERTUMBUHAN EKONOMI PERSPEKTIF EKONOMI ISLAM Moch. Zainuddin
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 1 No. 2 (2017): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v1i2.116

Abstract

The economy growth country is characterized by an increase in the greater income of a country. This means that the economy is not stagnant. That’s because the number of goods & services produced more and more. The logical implication of the increase of state revenues and the ease of public access to obtain goods and services needed is the welfare and quality of life of the community is increasing as well. However, the people should face the facts that what happened just the opposite. On economic growth and prosperity there is a causal relationship. The reality that occurs, the causal relationship is only enjoyed by certain groups only, and only the matter materialistic. The concept of Islamic economy based on the real sector is considered more relevant to appreciate the causal relationship (economic growth & welfare). The meaning of welfare in Islam is a material & spiritual prosperity called Falah.
KONSEP DAN IMPLEMENTASI ETIKA ISLAM DALAM DUNIA BISNIS Nurul Fatma Hasan
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 1 No. 2 (2017): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v1i2.117

Abstract

The innovation of Islamic Bank’s products is an indicator of the ability of Islamic bank to adapt with the needs of modern human being. Basically, Islamic bank has been done some of innovation efforts, one of the effort is by engineering akad in fiqh muamalah. Some of akadin fiqh muamalah are not only adopted, but also adapted by Islamic bank so that in line with the people needs. The Islamic principal of freedom is the main capital of facing the complexity of economic problems and the highdemands of people in case of the role of Islamic bank. Hybrid contract (al-’uqud al-murakkabah) is an example of Islamic Bank strategy to develop bussiness innovation. Hybrid contract is a dealing of two parties to have muamalah that covers two or more akad. Hybrid contract has been used in many varians of Islamic bank’s products. For example IMBT, property financing (MMQ), syariah card, take over financing, Islamic pledge, current account product, Islamic checking account financing, Islamic bonds, and Islamic hedging.
RANCANG BANGUN DAN NILAI DASAR UNIVERSAL EKONOMI ISLAM Sulistyowati
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 1 No. 2 (2017): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v1i2.118

Abstract

The main concern of Islamic economics is on how human effort to improve the welfare of material which will simultaneously increase their spiritual welfare. Because the spiritual must be present along with the target material, it needs the main support means, namely morality ekonomi.Fondasi Islamic economic actors consists of five universal values, among others, monotheism, in the design of the economic base of Islam, meaning the monotheistic god so true owner of the entire existing in the universe and the gods did not create anything in vain, and man was created to worship. Adil is defined as oppressing and oppressed, the fair is put things in place. The implication of this value is that economic agents are not allowed to pursue personal gain when it harms others or damaging nature. Nubuwwah the main qualities that should be followed generally by humans, in particular by economic actors and businesses as exemplified by the Prophet Muhammad by nature siddiq, trust, fathanah and sermons in running the business enterprise, the next caliphate In Islam, the government plays the role of small, but very important in the economy. Its main role is to ensure the economy to run in accordance with sharia, and to ensure that no violation of the rights of man, the latter is Ma’ad (result) The implications of this value in the economic life and business. motivate businesses to make a profit. Profit world and the hereafter profit thus the concept of profit gain legitimacy in Islam. Fifth universal value of the economic foundations of Islam or Islamic economic foundation, the basis for the inspiration to formulate theories and propositions of Islamic economics.
MANAJEMEN KESEHATAN DAN KESELAMATAN KERJA GUNA MENINGKATKAN PRODUKTIVITAS KERJA KARYAWAN DALAM PERSPEKTIF EKONOMI ISLAM Agus Subandono; Dijan Novia Saka
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 3 No. 2 (2019): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v3i2.119

Abstract

Health and work safety (K3, Re: Kesehatan dan Keselamatan Kerja) is one of the requirements to improve employee performance, in that K3 is right of each worker and to win free competition. Where health and work safety become one of requirements that should be fulfilled by every company in Indonesia. Therefore effort to improve health and work safety should be priority and commitment for every part either government or private part, from stake holder level to all employees in company management. Ergonomics is a multidisciplinary and interdisciplinary approach that seeks to harmonize tools, techniques and work environments against the capabilities and limitations of the workforce so as to create healthy, comfortable, safe and safe working conditions.In this case ergonomics also seeks to create health and safety for the workforce so that it can increase work productivity. The goal of K3 and ergonomics is almost same that is to create health and safetywork. Therefore K3 and ergonomics need to be applied in the workplace to improve health and safety work for employee in order to increase employee’s productivity.However, the implementation of K3 and ergonomics in companies, especially in small and medium- companies is still far from what is expected. K3 and ergonomic programs often have low and final priorities for company management. Health and work safety is not everything, but it cannot be denied that without health and safety everything does not mean anything to a company.In that health and work safety is the main principal for employees at work which will certainly affect their performance in the company.
PERANAN UANG DALAM PERSPEKTIF SYARIAH ISLAM Eni Kusrini
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 3 No. 2 (2019): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v3i2.121

Abstract

The role of money is very important in human life. Without money, economic sector will not play the role and functioning as it should. Moreover, the modern economy, the trading bank system plays a role in determining circulation of the amount of money. so as to be able to influence money above the level of the State's economic activity. For a long time economists realized that money could have good and bad effects on the existing economy. Excessive offers cause inflation.However, in times of high unemployment, the addition of money can be a stimulant in accelerating economic growth. At this time economists agree that the money available in the economy is very influential in determining stability and economic growth. Furthermore, the existence of the money function is regulated by the government’s policies. In addition, there are also various banks that are used as a forum for the public to support the circulation of money in the State.
PERDAGANGAN ETHEREUM DI INDODAX EXCHANGE DALAM PERSFEKTIF SYARIAH Muhamad Khoirul Umam
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 3 No. 2 (2019): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v3i2.123

Abstract

In view of Islamic law Ethereum as a digital asset that is traded in cyberspace.The value of cryptocurrency surges and fluctuates, it is influenced by buying and selling demand. Indodax exchange is an official digital asset site in Indonesia that trades more than 40 digital currencies.The purpose of this study is to analyze whether cryptocurrency is worthy of value as money having a certain value, and also seen from the Indonesian government through Bank Indonesia has issued regulation No. 16/8/PBI/2014, which explicitly prohibits the use of bitcoin, Ethereum and altcoin for use in financial transactions in cash. So that raises research questions how the cryptocurrency law in the form of coin ethereum in Islamic law. The results of this study explain ethereum has advantages and disadvantages. Among its advantages is that users can use exchanges or transactions without a third service (bank), and can be traded at merchandise stores.However, ethereum losses are more frequent, such as fluctuating values each time, not listed as commodities, not watched by the Financial Services Authority (OJK), they present elements of gharar (uncertainty) and maysir (gambling) or (betting), which are used for money laundering and purchase of illegal drugs.
LIFESTYLE GENERASI MILLENIAL DALAM KERANGKA PASAR EKONOMI HALAL Ning Purnama Sariati
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 3 No. 2 (2019): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v3i2.124

Abstract

Lifestyle is human behavior on activities, interest and opinion in the society. Millennial generation is person who was born on periode among 1980 until 2000 and get use technology integration on the whole life. Milenial generation in this moment has different characters than other generation. Its generation so fast in the mastery of knowledge, critical, closer with social media, productive, dynamic, and open minded. Based on those character, milenial generation is predicted to contribute in the economic development. Halal economic market is about Islamic economis that support by halal industry Sektor such ac halal food, halal tourism, halal cosmetics, halal finance, halal media and recreation, halal farmation and moslem fashion. To develop this industry, government made the halal regulation and choosed the related institution. Halal economic market is new issue in the global economic. It was conduct the people to have a halal lifestyle. It means that halal economic market is not only about moslem but also about non moslem. Important thing in this case is people awareness on the halal concept in the product and service to fulfill human need. This research method is descriptive analytics research method. It use a secondary data. The are government report of KPPA 2018, islamic economic report, masterplan syariah economic of Indonesia 2019-2024, and others documents related. This research was described that lifestyle of millennial generation in Indonesia has contribute in the halal economic market’s development. Because Indonesia has many supporting aspect in this case. Indonesia has about 250 million peoples, Islam majority in religion, has surplus on millennial generation, on going to disruption era. This country must be lead to use the millennial generation for taking participant in this economic Sektor.
INSTAGRAM SEBAGAI SOCIAL MEDIA MARKETING DALAM MEMBANGUN BRAND AWARENESS FAKULTAS EKONOMI DAN BISNIS ISLAM Oktaria Ardika Putri
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 3 No. 2 (2019): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v3i2.125

Abstract

Instagram is a social media application that is currently very popular in the community, especially among artist, politicians, and business people. Companies or advanced business must quicly adapt to the advancement of information technology in the form of social media as a marketing tool. Instagram social media also necessary to developing educational institutions. One of the educational institution that ae currently developing is the newly established Faculty of Economics and Business Islam (FEBI) at the Kediri State Islamic Institute (IAIN Kediri). This writing aims to examine the importance of Instagram as social media marketing to building FEBI IAIN Kediri Brand Awareness. Instagram social media is considered more effectives to embrace students and the community, so it is expected to facilitate marketing and communication between FEBI IAIN Kediri with the students or other agencies. The method of this reasearch is a qualitative analysis which reference libraries are used as a basis.
DEFINSI AKUNTANSI DALAM BINGKAI MAQOSHID SYARIAH Yopi Yudha Utama
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 3 No. 2 (2019): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v3i2.126

Abstract

The main concern of maqoshid shariah is to creating the benefit of the people or creating the benefit for all off the creatures . This concept is very appropriate in the world of accounting, because modern accounting is full of materialistic matters, which will create capitalistic life. capitalism causes the stronger party to get stronger, and the smaller parties suffer even more. Capitalistm is inhuman, because it can lead to exploitation either from human to other human beings, or the state to other countries. So, modern accounting must be changed, starting from the definition. Definition is an important thing, because of this definition will form the mindset to the practice. The writer uses qualitative research and uses a postmodern paradigm approach in the point of view of maqoshid shariah. Maqoshid syariah consists of three categories among them are like dharuriyyat, hajiyyat, and tahsiniyyat. The purpose of this research is to make a new definition of accounting based on maqoshid shariah. The results of this research is new accounting definition based on maqoshid syariah. The definition off accounting based on maqoshid syariah is a science that have to provide information to stakeholders and shareholders about the operational and the condition of the company both quantitatively and qualitatively without any engineering conditions in order to help create a harmonious life in all lining.

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