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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 168 Documents
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Factors Affecting Company Values in the Companies Listed in the Jakarta Islamic Index
Equilibrium: Jurnal Ekonomi Syariah 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.
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI
Equilibrium: Jurnal Ekonomi Syariah 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.
STRATEGI OPTIMALISASI WISATA SYARIAH DI KUDUS
Equilibrium: Jurnal Ekonomi Syariah 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: Jurnal Ekonomi Syariah 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. 
DETERMINAN PENERAPAN ETIKA BISNIS ISLAM (STUDI PADA PELAKU USAHA DI KOTA KENDARI)
Equilibrium: Jurnal Ekonomi Syariah 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: Jurnal Ekonomi Syariah 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.
MASALAH AGENCY DALAM PEMBIAYAAN MUDHARABAH DI BANK SYARI’AH
Equilibrium: Jurnal Ekonomi Syariah Vol 2, No 1 (2014): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v2i1.719

Abstract

This paper attempts to theorise the behaviour of the Islamic firm in the light of the new theory of the firm. In this papers, we explore the agency problems and effort to minimalize the agency problems throught screening of adverse selection. The adverse selection due to the pre-contractual endowment of information to the entrepreneur about the productivity of the venture with respect to effort and capital. The agency problem will not happened in the mudharabah financing if the shahibul mal applied the restricted screening of adverse selection to the mudharib. The study has found that there are six attributes considered from the mudharabah projects point of view, which include the prospect of project, availability of collateral, healthiness of project, project’s financial statements, clarity of contract conditions, and conformity of time period. In regard to mudharib attributes, the study has also concluded five characteristics which are considered important. They include the business capacity, [personal] collateral, mudharibs’ reputation and family background, and their business commitments.Keywords: Screening, Adverse selection, Moral hazard, Agency problemTulisan ini mencoba untuk berteori perilaku perusahaan Islam dalam terang teori baru perusahaan. Dalam makalah ini, kami mengeksplorasi masalah keagenan dan usaha untuk meminimalkan masalah lembaga pikir screening seleksi yang merugikan. Pemilihan merugikan karena dana abadi pra-kontrak informasi kepada pengusaha mengenai produktivitas usaha sehubungan dengan usaha dan modal. Masalah keagenan tidak akan terjadi dalam pembiayaan mudharabah jika mal shahibul menerapkan skrining terbatas seleksi merugikan mudharib.Studi ini menemukan bahwa ada enam atribut yang dianggap dari proyek mudharabah sudut pandang, yang meliputi prospek proyek, ketersediaan jaminan, kesehatan proyek, laporan keuangan proyek, kejelasan kondisi kontrak, dan kesesuaian jangka waktu. Dalam hal atribut mudharib, studi ini juga telah menyimpulkan lima karakteristik yang dianggap penting. Mereka termasuk kapasitas bisnis, [pribadi] agunan, reputasi mudharibs 'dan latar belakang keluarga, dan komitmen bisnis mereka.Kata kunci: Penyaringan, seleksi Adverse, moral hazard, masalah Agency
The Determinants of Intention to Adopt Islamic Financial Technology in Indonesia
Equilibrium: Jurnal Ekonomi Syariah Vol 10, No 2 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i2.16539

Abstract

This study analyses the factors determining the intention to adopt Islamic financial technology for Muslim users in Indonesia. This study uses a quantitative approach to analyze the determinant of intention to adopt Islamic fintech. The analysis was carried out using Structural Equation Modeling (SEM) with the SmartPLS application tool to examine the relationship between variables in the model. 205 respondents were selected through a purposive sampling technique to get Muslim respondents in Jabodetabek and Bandung who had used fintech applications but had not used sharia fintech. The results showed that the determinant of intention to use Islamic fintech is positively and significantly influenced by Perceived Usefulness (PU) and attitude (A). Meanwhile, perceived ease of use (PEOU), trust (T), and religiosity (R) have a positive but not significant effect on the intention to use (ITU) Islamic fintech. Indirectly, perceived ease of use and trust has a positive and significant effect on the intention to use Islamic fintech through perceived usefulness (PU) and attitude variables; perceived usefulness (PU) and religiosity (R) have a positive and significant effect on the intention to use Islamic fintech through attitude.
SHARIA DIGITAL BUSINESS : STRATEGI DAN PENGEMBANGAN BISNIS BERKELANJUTAN
Equilibrium: Jurnal Ekonomi Syariah Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.3623

Abstract

 The purpose of this study is to introduce strategies and develop digital businesses on an ongoing basis that remain Islamic based to be able to continue to compete in the current era of digital disruption. The methods used are Literature review papers (LRPs). The results of the study explain that there are several appropriate strategies to be used as a reference for digital sharia business, namely products sold, product promotion, alternative payments that are in accordance with rules and do not violate religious prohibitions (riba, gharar, maysir, and haram). The development of the right strategy of the selected sharia products must be precisely in accordance with market demand. The pricing strategy that is set must also meet the requirements, namely the need for openness from the seller to the buyer, which is explained in detail the price components on the online trading platform, or on the online marketplace. The sustainability of the digital sharia business sector in the next few years is a matter of great interest, and this research can be used as a reference for strategies to continue to survive and develop. 
PENERAPAN PSAK NO. 106 PADA PERLAKUAN AKUNTANSI MUSYARAKAH di BMT AL-IHSAN METRO LAMPUNG
Equilibrium: Jurnal Ekonomi Syariah 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.v5i1.2466

Abstract

This study aims to analize the accounting treatment musyarakah in BMT Al-Ihsan is in conformity PSAK 106. This is descriptive field research. The data were collected by interview and documentation. After the data were obtained, the data were then analyzed deductively.  Based on the results of the study, BMT Al-Ihsan has less adopted PSAK 106. On the measurement and presentation of accounting which was appropriate, due to the measurement of BMT Al-Ihsan only use the funds in the form of cash, but the use of funds in the form of non-cash was considered ineffective and complicated the BMT in the management so that more risk will be borne by the BMT. Furthermore, the presentation of the recording made by BMT toward active partner was not in accordance with the rules specified in PSAK. Because the active partners only administer simply recording such as recording at the time of receipt of funds, installment payment, and the amount of profit sharing.

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