cover
Contact Name
Muhamad Wildan Fawaid
Contact Email
jurnal.istithmar@iainkediri.ac.id
Phone
+6285755070024
Journal Mail Official
jurnal.istithmar@iainkediri.ac.id
Editorial Address
Jl. Sunan Ampel No. 07 Ngronggo Kota Kediri
Location
Kota kediri,
Jawa timur
INDONESIA
Istithmar: Jurnal Studi Ekonomi Syariah
ISSN : 25989804     EISSN : 26549387     DOI : 10.30762
Core Subject : Economy,
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.
Articles 127 Documents
ETIKA INDIVIDU DAN ORGANISASI DALAM BISNIS Masruchin
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 2 No. 1 (2018): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

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Abstract

Business is a business activity wich is conducted by individuals and organizations for produce and sell goods or services in order to get profit to fulfill basic needs of society. In business by individuals and organizations nowadays are also influenced by moral values so that resulting different economic behavior or especially who applying the moral principles in business. The emergence of the discourse of business ethics thought was encouraged by business reality who ignore moral or moral values. From some parts, business is human economic activity that looking for profit only. Therefore, anything methods may be used to achieve that goal. The moral aspect of business competition, is considered an obstacle to success. In other side, business activity intended to seek the biggest profit, while the moral principles “limiting” business activity. Competition in the business world is capital strength competiton. Businessmen with big capital try to enlarge the reach of his business, so that small businessmen (small financier) are getting dragged. Similarly collusion practice, corruption, and nepotism (KKN) have played an important role in theat process. A prolonged monetary crisis in Indonesia, in fact can’t be released from the process of such economic activity, namely the depletion of moral values in its activitiess. Contrast with first group, the second group argues that business can be united with ethics. These circles reasoned that ethics are rational reasons for all human actions in all aspects of life, business aspects are no exception. The thinking of business ethic in islam ccurrently surfacing, on the grounds that Islam is a perfect religion. It’s a collection of rules of doctrine and values wwhich can deliver humans in their life toward the goal of happiness in life both in the world and the hereafter. Islam is a religion that provide a integrated way of life on the rules of social, cultural, economic, civil and political aspects. It’s also a system for all aspects of life, including the spiritual system as well as the system of economic behavior.
UPAYA PENINGKATAN KUALITAS PELAYANAN APARAT DESA KEPADA PUBLIK Nur Hidayati
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 2 No. 1 (2018): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

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Abstract

Efforts to improve the quality of service village officials are needed, so that in carrying out the obligations as village officials can be optimal. The phenomenon that occurs there are still officials with a background of junior high education and less optimal in providing services. The research was conducted in Purwoasri village Purwoasri district Kediri, using qualitative research method that is trying to understand certain situation and background as it is, conducting interview with some informant. The result of the research shows that the quality of village officials in providing public services is not good, so it is necessary to improve the quality of service by improving work discipline, mental attitude and behavioral change, and the need for prerequisite standard for educational background for village officials and training service.
SEGMENTASI GAYA HIDUP PADA MAHASISWA EKONOMI SYARIAH Zuraidah; Edi Subiyantoro
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 2 No. 1 (2018): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

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Abstract

The concept of lifestyle is still commonly used to assist in the mapping of consumer behavior and market segmentation. Market segmentation is an attempt to divide the market into groups that can be distinguished from each other in case of need, characteristics or behavior. Segmentation study in Economics of Syari’ah STAIN Kediri used to collect information on the characteristics of the students. Such information can be used to develop a variety services to students in the future. Cluster analysis in this study uncovered that there are three groups of students that is dynamic, homebody, and passive.
EKONOMI ISLAM DAN PERANANNYA DALAM MEMBENTUK MASYARAKAT MADANI Agus Toni
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 2 No. 2 (2018): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

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Abstract

Islamic economics that exist in the midst of a pluralistic society becomes its own barometer in conducting transactions in accordance with the nature of monotheism and humanity. As the substantive representation of the existence of Islam on this earth, which is called giving benefits wherever the and whenever are alternating for nature and its inhabitants, the Islamic economy must be able to respond to the society's movement from economic practices. The condition of the conventional system which is always alternating as a cause of the domination of the concept imposed by the authority makers to the public gives the impression of a human like a lab rat object. As a result the term social-levelling emerged with a set of inherent consequences. Islamic economics arises from a set of Islamic laws (al-Quran and hadith) as a source of primary law and ijtihad ulama 'as a secondary tool to give legitimacy to the interests and rights of every individual, society and government to obtain them without giving great consequences or losses to others. Deconstruction of human behavior in doing life to be adapted to the substance of Islam in relation to doing life become special for the Prophet Muhammad and his companions and tabi'i, tabi'in and ulama in the past and present in the framework of the development of behavior or ethics that substantially have the value of worship in the presence of God and has a positive value in the eyes of humans to become culture of the community itself as what has been realized by the Prophet in the city of Medina as a country that has a high civilization. This condition by scholars is termed Madani society or tamaddun society.
TINDAK PIDANA DAN PENYELESAIAN SENGKETA PERBANKAN SYARIAH Ana Indriana
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 2 No. 2 (2018): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

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Abstract

Banking is one sector that has an important role in various fields, among others, in community activities, especially in the financial field, as well as economic activities to meet one's personal needs. In conducting banking activities especially sharia banking, does not rule out the occurrence of a dispute or dispute in it. This dispute must ultimately be resolved by both parties namely the bank and the customer because both parties have the same position as the parties concerned. In the case of dispute settlement in sharia banking, there are two (2) dispute resolution methods namely dispute settlement through litigation (court lane) and dispute settlement through non litigation (out-court) path where each method of settlement has weaknesses and their respective advantages. The basis for dispute settlement within the sharia banking itself is regulated in Law No. 21 of 2008 concerning Sharia Banking.
ANALISIS JALUR PERILAKU KONSUMEN DALAM BERMEDIA SOSIAL DAN CITRA USAHA TERHADAP MINAT BERKUNJUNG KE RUMAH MAKAN MIE AYAM Diana Ambarwati; Anita Sumelvia Dewi
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 2 No. 2 (2018): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

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Abstract

This study aims to determine the total direct and indirect effects of consumer behavior in social media on the interest in visiting the Pak Kumis Chicken Noodle restaurant greater than 0.5 (50%). In this study, researchers conducted an associative approach with the variables studied, namely consumer behavior in social media taking, visiting interest and business image. The population in this study were 29 consumers who visited the Pak Kumis Chicken Noodles restaurant in Kediri and were willing to fill out the questionnaire in the middle of January 2018. The data analysis used path analysis techniques and sampling techniques using purposive sampling technique. Data collection techniques are carried out by conducting a survey to the research location through a questionnaire by submitting the questions to be filled in by the respondent in the middle of January 2018. From this study, it can be concluded that consumer behavior in social media directly influences the interest of visitation, consumer behavior in social media does not have an indirect effect through corporate image, and interests have an indirect effect through corporate image. The other variables that can affect the interest of visitation such as promotion, suitability between wants and needs, and other things that need to be considered for future research. It is hoped that there will be other variables that influence the interest of visitation which need to be considered by the next researcher or object of research.
STRATEGI GERILYA DALAM MENGGUGAH KESADARAN MASYARAKAT ATAS INSTRUMEN INVESTASI PADA PRODUK PASAR MODAL SYARIAH KHUSUSNYA REKSA DANA SYARIAH Sri Anugrah Natalina
Istithmar Vol. 2 No. 2 (2018): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

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Abstract

Indonesia's financial market is a potential target, because there are still many Indonesian who in their investment patterns do not reflect the diversity and choice of modern investment instruments. This becomes a "homework" to be completed. The maximum absorption of investment funds from Indonesian society that is still conventional can "excite" the capital market again. Shariah mutual funds have a special appeal compared to other types of mutual funds. Shariah mutual funds are currently not limited to Muslims because the general public, who have seen the benefits of investment based on the selection of sector and company with certain criteria, are more promising and minimize risk. Investment portfolio management works based on the framework for investment management which covers the process of planning, implementation, evaluation and adjustment. In mutual funds, investment managers are responsible for investment activities, which include analysis and selection of investment types, and taking necessary actions for the benefit of investors. If there is a problem in the future and the investor wants to change the form of his investment, then he can do the resale of the Shariah mutual fund shares to the mutual fund company where he invests. The Shariah Supervisory Board oversees the transactions of Mutual Fund issuing companies, because the halal returns / funds obtained through mutual funds depend heavily on investment activities carried out by investment managers. The advantage of investing in Shari'ah mutual funds is that it can be done in retail so that the initial investment can be adjusted to financial capability and its value is small. Other benefits include the relatively higher yield of deposits and tax free, as well as the existence of routine audits and supervision by the Shariah Supervisory Board (DPS).
DEKONSTRUKSI AKUNTANSI: PERAN AKUNTANSI DALAM MEMBANGUN PERADABAN (KRITIK TERHADAP AKUNTANSI TRADISIONAL) Toni Adhitya; Ruston Nawawi
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 2 No. 2 (2018): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

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Abstract

The new accounting history paradigm in accounting history studies generally criticizes the approach used by traditional accounting history which is said to be ahistorical and antiquated. It is said to be ahistorical because accounting history is written with a present point of view, where accounting history tends to be presented chronologically by slowly displaying current truths. And it is said to be antique because the history of accounting is concentrated on the explanation of "what" happened in the past rather than explaining "how" and "why" accounting affects life. The new accounting history paradigm views accounting not only as a technical tool for recording transactions but as a power and knowledge that can shape human behavior in a community group, which in turn becomes the basis for the establishment of a civilization.
PENGARUH NON-PERFORMING FINANCING (NPF) TERHADAP RETURN ON ASSETS (ROA) Zuraidah; Nur Koriatus Sholikhah
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 2 No. 2 (2018): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

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Abstract

Non Performance Financing (NPF) is defined as a loan that has difficulty repaying due to intentional factors and or due to external factors beyond the ability of the debtor which can be measured by its collectability. Return on Assets (ROA) is the ratio ability used to measure management ability to generate income from asset management. This study aims to find out how the influence of NPF on ROA in Islamic People's Financing Banks in East Java in 2013-2016. This research was carried out on the BPRS in East Java using a quantitative approach. The sampling technique used in this study was through a purposive sampling approach. The sample of this study was 125 of the number of BPRS that experienced problems in the field of problematic financing and high ROA. The results of this study indicate that there is no significant relationship between Non Performance Financing (NPF) on Return on Assets (ROA) on BPRS in East Java in 2013-2016. This can be seen from the significance of the t test both of which is tcount 1.295 <t table 1.65909 which means that Ho is accepted and Ha is rejected. Besides, the regression test results show that 2.4% Non Performance Financing (NPF) on BPRS in East Java is affected by (ROA). The constant value in the regression test of 0.275 states that if there is no Non Performance Financing (NPF) worth 0, then Return on Assets (ROA) is 27.5%. While the regression coefficient 0.175 states that every addition of 1% NPF will increase ROA by 17.5%. The insignificance is because the value of the reserve allocated for problem financing is greater than the value of the problematic financing faced. This proves that high Non-Performance Financing (NPF) has no significant effect on Return on Assets (ROA) on BPRS in East Java.
Analisis Laporan Keuangan untuk Mengukur Kinerja Kuangan PT Astra Internasional TBK Rosi Aidila Safitri; Sheilla Merliana Widya Susanti; Sukma Laili Surya Puspita Zulfatunisa
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 6 No. 2 (2022): 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.v6i2.198

Abstract

PT Astra International Tbk merupakan perusahaan industri yang bergerak di industri otomotif perusahaan ini bahkan sudah tercatat di bursa efek Indonesia. Dalam sebuah perusahaan pasti mempunyai suatu laporan keuangan. Hal ini juga, berlaku pada kinerja keuangan PT Astra International Tbk. Kegiatan ini digunakan untuk mengetahui seberapa besar keuntungan maupun kerugian dalam menjalani kegiatan perusahaan. Kinerja keuangan suatu perusahaan dapat dinilai dan diketahui dengan menggunakan 4 alat yaitu, Rasio likuiditas, Rasio solvabilitas, Rasio aktivitas, dan Rasio Profitabilitas. Tujuan penelitian ini adalah untuk mengetahui apakah penyajian laporan keuangan perusahaan tersebut sudah sesuai dengan PSAK No.1 (Revisi 2009), serta untuk mengetahui kinerja likuiditas, kinerja solvabilitas, kinerja profitabilitas perusahaan, dan kinerja aktivitas. Metode yang digunakan adalah analisis deskriptif kuantitatif , dengan cara menganalisis data kinerja keuangan perusahaan dari tahun 2019 sampai dengan tahun 2021 dengan menggunakan analisis rasio keuangan dengan menggunakan data yang terdaftar dalam Bursa Efek Indonesia. Serta, data dari situs resmi PT Astra International Tbk.

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