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Elif Pardiansyah
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Equilibrium: Jurnal Ekonomi Syariah
Published by Institut Agama Islam Negeri Kudus
ISSN : 23550228     EISSN : 25028316     DOI : http://dx.doi.org/10.21043/equilibrium.v10i2.16539
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
This journal encompasses original research articles, review articles, and short communications, including: Islamic Accounting, Islamic Bussines Management, Islamic Human Resource Management, Islamic Economics, Islamic Banking and Finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 225 Documents
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TAFSIR AYAT-AYAT KONSUMSI DAN IMPLIKASINYA TERHADAP PENGEMBANGAN EKONOMI ISLAM
EQUILIBRIUM Vol 1, No 1 (2013): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v1i1.190

Abstract

All economic activity originated from human physical needs in orderto survive in this world. All purposes to survive desperately sought his own will,but if the needs to survive cannot be met by himself, so he has to take the socialinteraction in fulfilling his needs of life. This interaction represents the economic interactions including of demand and supply, consumption and production. Islamexplained that the earth and everything in it is the mandate of God to human inorder to be used as well as possible for the prosperity and welfare. Islam alsoteaches human to apply the economic activities in order to gain the pleasure ofAllah in its function as the caliph in this world.
Factors Affecting Company Values in the Companies Listed in the Jakarta Islamic Index
EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.11991

Abstract

The rapid development of the global economy has triggered competition between economic actors, especially between companies; therefore, it is necessary to do the company value analysis to attract investors. The purpose of this study was to determine the factors that affect firm value. This study used a quantitative approach, with a sample of 3 companies. The data processing used Error Correction Model analysis. The study results partially showed that the relationship between the company value in the short and long term with the company size had a negative and insignificant effect; the company growth had a positive and insignificant effect. In the short term, the funding decisions had a negative and insignificant effect; the profitability had a positive and insignificant effect; the investment decisions had a positive and insignificant effect. In the long term, the funding decisions had a positive and significant effect, the profitability had a negative and insignificant effect, and the investment decisions had a positive and significant effect. Simultaneously the independent variable affects the firm value. These findings have implications for adding to the literature on the factors that influence company values and are valuable for executives in companies, especially in implementing policies to increase company value.
PENGARUH FEE DAN RELIGIUSITAS TERHADAP INDEPENDENSI DEWAN PENGAWAS SYARIAH DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE UNTUK MENINGKATKAN KINERJA BMT
EQUILIBRIUM Vol 5, No 1 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i1.2464

Abstract

This article aims to determine the effect of fee and factor of religiosity on the independence of the Sharia Supervisory Board. It also aims to determine the influence the independence of the Sharia Supervisory Board and Good Corporate Governance individually or simultaneously on the performance of BMT in Sukoharjo and Karanganyar.This study used a sample of 30 data is spread over 9 BMT in Sukoharjo, and 6 BMT in Karanganyar. The hypothesis was tested using path analysis.The results in this study show fee and religiosity (practice) influence the independence of the Sharia Supervisory Board, the independence of the Sharia Supervisory Board and Good Corporate Governance partial and simultaneous influence on the performance of BMT.
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI
EQUILIBRIUM Vol 4, No 1 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i1.1842

Abstract

This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were  interviews  and  documentation.  The  results  of  this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT.
Prospek Pariwisata Syariah (Halal Tourism): Sebuah Tantangan di Era Revolusi Industri 4.0
EQUILIBRIUM Vol 8, No 2 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i2.8160

Abstract

AbstrakTujuan penelitian ini adalah untuk menganalisa dan membuka pemahaman seputar diskursus Halal Tourism serta menakar peluang atau prospek pariwisata syariah di era revolusi industri 4.0. Penelitian ini menggunakan metode studi kepustakaan. Pendekatan dilakukan dengan analisis Content. Tahapan penelitian ini dilakukan dengan pengumpulan data dari berbagai literatur, dianalisis, dinilai, kemudian ditarik kesimpulan. Temuan penelitian yaitu pariwisata syari’ah (halal tourism) di Indonesia memiliki prospek yang baik sebagai bagian dari industri pariwisata nasional dalam menghadapi tantangan di era industri 4.0. Hal ini karena sebagai negara dengan jumlah muslim terbesar di dunia, kondisi geografis yang sangat strategis, serta biodiversitas yang tinggi menjadikan Indonesia memiliki potensi yang besar sebagai negara tujuan wisata. Selain itu, pariwisata syari’ah (halal tourism) juga memiliki kontribusi dalam peningkatan pendapatan pemerintah, masyarakat, serta berdampak baik bagi lingkungan sekitar. Kata Kunci: Prospek; Pariwisata Syariah; Revolusi Industri 4.0AbstractThe purpose of this research is to analyze and open up an understanding of the Halal Tourism discourse and measure the opportunities or prospects for Halal tourism in the era of the 4.0 industrial revolution. This research uses literature study method. The approach is carried out with Content analysis. The stages of this research were carried out by collecting data from various literatures, analyzing, assessing, then drawing conclusions. The research findings show that halal tourism in Indonesia has good prospects as part of the national tourism industry in facing challenges in the industrial era 4.0. This is because as a country with the largest number of Muslims in the world, the strategic geographical conditions, as well as high biodiversity make Indonesia has great potential as a tourist destination. In addition, halal tourism also has a contribution to increase government and community income, and has a good impact on the surrounding environment. Keywords: Prospects; Halal Tourism; The Industrial Revolution 4.0 
STRATEGI OPTIMALISASI WISATA SYARIAH DI KUDUS
EQUILIBRIUM Vol 2, No 2 (2014): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v2i2.728

Abstract

People welfare is the responsibility of the government both national and local government. Local government should facilitate the development of economy, especially in terms of economic resources to support citizens. The district government of Kudus must provide facilities to support the growth of religious-tourist destinations in addition to non-religious one. Tourist destination in Kudus has contributed to the growth of tourism in Kudus so that the government has to give attentions in the form of policy, license and capital. Tourism is part of economic empowerment. The down of cigarette industry needs to be responded by promoting other economic industries. Tourism is a potential asset needs to be taken into consideration for the benefit of Kudus society. There are two national religious tourist destinations in Kudus although one of them is not categorized by the Provincial government as tourist destination. In 2014, none of tourist destination in Kudus received a grant from Tourism Department of Central Java. This condition may portray the degree of government attention in tourism. Immediate action should be taken by the government and stakeholders in Kudus.Kata Kunci: welfare, people, policyKesejahteraan rakyat merupakan tanggung jawab yang ada di pundak pemerintah dan pemerintah daerah. Keberadaan Pemda harus memfasilitasi eksisnya jalur perekonomian, terutama menghidupi sumber ekonomi rakyat dengan kebijakan yang ramah. Upaya yang harus segera direalisasikan Pemerintah Kabupaten Kudus adalah memfasilitasi eksisnya destinasi wisata syariah, selain optimalisasi destinasi wisata non-syariah. Area wisata di Kudus telah mendukung eksisnya pariwisata, hanya saja, perlu sentuhan dari pemerintah dalam bentuk sosialisasi kebijakan, kemudahan perizinan, dan pelayanan permodalan yang ramah. Eksisnya wisata dan wisata syariah merupakan bagian dari bentuk pemberdayaan ekonomi rakyat. Muramnya industri kretek sebagai pemacu agar sumber perekonomian lainnya dioptimalkan. Potensi bidang kepariwisataan di Kudus yang telah ada merupakan aset yang perlu sentuhan nyata agar kesejahteraan bagi warga Kudus terlaksana dengan baik. Satu hal yang memprihatinkan bahwa Kudus memiliki dua destinasi wisata syariah skala nasional, yakni wisata berbasis ritual keagamaan, tetapi satu di antaranya tidak termasuk destinasi wisata versi pemerintah provinsi Jawa Tengah. Bahkan penghargaan destinasi wisata yang dianugerahkan oleh Dinas Pariwisata Provinsi Jawa Tengah tahun 2014 pun tidak diperoleh Kudus. Hal ini sebagai penanda bahwa destinasi wisata dan wisata syariah di Kudus belum mendapat perhatian yang proporsional oleh pemerintah daerah Kabupaten Kudus. Keprihatinan ini agar tidak berlarut-larut, segera merapatkan barisan antara pemerintah dan pelaku wisata di Kudus.Kata Kunci: kesejahteraan, rakyat kecil, dan kebijakan ramah.
Determinants of Interest in the Use of Islamic Digital Wallets
EQUILIBRIUM Vol 11, No 1 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i1.19028

Abstract

This study aims to determine the effect of variables perceived ease of use (X1), perceived usefulness (X2), perceived risk (X3), perceived security (X4), and trust (X5) on student interest in using LinkAja Syariah services by using an approach The Theory Acceptance Model (TAM). The data used are primary data by using the method of distributing questionnaires via google-form. The technique used in this research is using purposive sampling. The number of respondents obtained in this study was 280 respondents. The analytical technique used in this study uses the Structural Equation Model Partial Least Square (SEM-PLS) method. The results of this study indicate that perceived ease of use, perceived risk, perceived security, and trust have a positive and significant effect on student interest in using LinkAja Syariah services. While the perceived usefulness variable does not affect student interest in using the LinkAja Syariah service.  This study implies that this study can be an input for business leaders, especially those involved in electronic payment services, to pay attention to the perceived interest, usefulness and usefulness, perceived benefits, perceived risks, security, and confidence in improving the quality of e-services portfolio services. Based on the results of this study, perceived usefulness may not affect preference to use LinkAja Syariah, so other variables should be included in further research. 
ANALISIS FAKTOR KESADARAN LITERASI KEUANGAN SYARIAH MAHASISWA KEUANGAN DAN PERBAKAN SYARIAH
EQUILIBRIUM Vol 7, No 1 (2019): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i1.4258

Abstract

This study aims to determine the factors that influence the financial literacy awareness of sharia financial and banking students in North Sumatra and also to find out the main factors that can influence that awareness. This study uses quantitative methods. The analytical tool used in this study is factor analysis. The subject of this research is students of Islamic finance and banking study programs in North Sumatra. The total sample of this study was 219 students using random sampling techniques. The results of the study indicate that there are four factors that influence the financial literacy awareness of students in Islamic finance and banking study programs in North Sumatra. The first factor is parents, the second factor is knowledge, the third factor is economic behavior, and the fourth factor is gender and information technology. While the main factors that can build financial literacy awareness of students in Islamic finance and sharia banking programs in North Sumatra are father's education, mother's education, and parents' income.
DETERMINAN PENERAPAN ETIKA BISNIS ISLAM (STUDI PADA PELAKU USAHA DI KOTA KENDARI)
EQUILIBRIUM Vol 4, No 1 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i1.1779

Abstract

This study aimed to examine the determinants of Islamic business ethics implementation in Kendari city. It used primary data that were obtained through interviews and open questionnaires to business owners in Kendari who claimed that they implement sharia principles on business. The samples were 24 respondents that were obtained by snowball sampling. Data were analyzed descriptively in percentage. The results showed that: The majority of respondents (66.67 %) are motivated by reward from Allah in applying Islamic business ethics; and 20.83 % are motivated by business success. While the others are motivated by dakwah and business progress. The main determinants to apply Islamic business ethics are the understanding of religious values; family factor, and social environment. No one respondent who answered that the state system is as the determinant of the Islamic business ethics implementation.
Akad dan Kesesuaian Fitur Wakaf Produk Asuransi Jiwa Syariah
EQUILIBRIUM Vol 8, No 1 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i1.7223

Abstract

This study describes the appropriateness of AlliSya Protection Plus Unit Link waqf features based on the DSN-MUI Fatwa regarding Endowment of Insurance Benefits and Investment Benefits of Sharia Life Insurance at PT Asuransi Allianz Life Indonesia. This study aims to study the contracts contained in the waqf product features with uses field research studies, literature reviews and qualitative data analysis. The results of this study indicate that the implementation of Waqf Unit AlliSya Protection Plus features is following the National Sharia Board Fatwa because it has fulfilled the provisions for waqf of insurance benefits, waqf of investment benefits, and provisions of ujrah. This waqf feature product utilizes tabarru, wakalah bil ujrah, mudaraba, waqf, wills, and qardh contract. Waqf funds will be distributed to waqf institutions (nazir) received by the policyholder dies. The implementation of waqf features in sharia life insurance products is encouragement in increasing the collection of endowment funds, thereby increasing both the welfare of society and economic development.

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