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Contact Name
Elif Pardiansyah
Contact Email
elfardianzyah@untirta.ac.id
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+6281391257400
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fauzanadim@iainkudus.ac.id
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Gedung Pascasarjana, Institut Agama Islam Negeri (IAIN) Kudus Jalan Conge Ngembalrejo Kotak Pos 51 Kudus 59322
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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 8 Documents
 1 
Search results for , issue "Vol 4, No 1 (2016): EQUILIBRIUM" : 8 Documents clear
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.
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.
SKALA USAHA DAN PELATIHAN AKUNTANSI SYARIAH TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI BMT SE- KARESIDENAN 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.v4i1.1838

Abstract

This study aimed to examine the effect of education managers, company lifespan, scale effort, sharia accounting training on the use of accounting information systems at BMT in ex-Pati residency. This was field research with survey through questionnaires. Samples of this study were the manager of BMT both headquarters and branch offices which actively operate in ex-Pati residency totaling 114 respondents using purposive sampling method. The results showed that managers education influences the use of accounting information systems based on the coeffecience of total effect 0.12. The company lifespan influences the use of accounting information systems based on the coefficience of  total effect 0.19. The business scale influences the use of accounting information systems based on the coefficience of  total effect 0.20. And sharia accounting training affects the use of accounting information systems based on the coefficience of total effect 0.35.
PRODUK BANK SYARIAH SEBAGAI UPAYA UNTUK MENINGKATKAN LOYALITAS NASABAH KSPS 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.v4i1.1839

Abstract

This study aimed to test the loyalty of KSPS customers by maximizing the product of sharia banks. It used descriptive quantitative research to collect primary data as the data source. The populations of this study were all KSPS clients, while the sample collection technique used non-probability sampling with accidental sampling type, so the respondents were 100 active customers. The results of this study showed that the products of sharia banks are able to give contribution to the customers’ loyalty in KSPS. Empirically,t-value is greater than t table and significant value is less than 5%. It proves that customers dare to give information to friends, especially if they would make a transaction, either saving or borrowing using the contract in accordance with Islam so it will bee free from usury things.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL SUSTAINABILITY RATIO PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2010 - 2014
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.v4i1.1836

Abstract

This study aimed to analyze the influence of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return on Equity (ROE), Return on Assets (ROA), Financing Deposit Ratio (FDR), Operating Expenses Operating Income (BOPO) on Financial Sustainability Ratio (FSR) of Islamic Banking in Indonesia. The objects were Sharia Commercial Banks in Indonesia registered in Bank Indonesia / OJK period 2010 Q2 – 2014 Q4. In analyzing data, it used panel data regression analysis with the estimation model Fixed Effect, classic assumption test, and hypothesis testing used Eviews 8.0 program. Results of t test showed that the positive effect of CAR was not significant, NPF has significant negative effect, ROE has not significant negative effect, ROA has significant positive effect, FDR has not significant positive effect, and BOPO has significant negative effect. While the results of F test indicate that all independent variables significantly influence the dependent variable with adjusted R2 of 0.9646.
PENGARUH MARKETING MIX DAN SYARIAH COMPLIANCE TERHADAP KEPUTUSAN NASABAH MEMILIH BANK UMUM SYARIAH DI KUDUS
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.v4i1.1840

Abstract

This study aimed to examine the influence of mix marketing and sharia compliance on customer’s decision in choosing Sharia bank in Kudus. It used purposive sampling method with 120 respondents. Hypothesis testing used multiple linear regression analysis. The analysis of T test showed that product influences the customer’s decision because thitung > ttable (2,239> 1,657), Price influences the customer’s decision because tcount > ttable (2,563> 1, 657). Place influences the customer’s decision because tcount > ttable (2,002> 1, 657). Promotion influences the  customer’s  decision  because  tcount  >  ttable  (4.436>  1,657). Syariah compliance influences the customer’s decision because tcount > ttable (2,072> 1, 657). Based on F test, it indicated that Fcount > Ftable (11 689> 2.290) which means the mix marketing consists of product, price, place, promotion and Sharia compliance significantly influenced the customers’ decision in choosing sharia banks in Kudus.
ANTECEDENT AND KONSEKUEN WORD OF MOUTH
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.v4i1.1635

Abstract

This research intended to analyze the antecedent and consequent of word of mouth at Sultan Agung Islamic University, Semarang. After distributing the relevant questionnaires to 99 students or research subjects, all usable questionnaires were returned. Then the collected data were analyzed by using Structural Equation Modeling with Smart PLS 3.0 software. Research findings showed that institution image has positive significant effect on word of mouth and students’ loyalty. Furthermore students’ satisfaction has positive significant effect on word of mouth and students’ loyalty. The word of mouth also has positive significant effect on loyalty. Moreover, Islamic academic culture can moderate the correlation between students’ satisfaction and word of mouth in Sultan Agung Islamic University, Semarang.
PENGARUH PRODUK BANK SYARIAH TERHADAP MINAT MENABUNG DENGAN PERSEPSI MASYARAKAT SEBAGAI VARIABEL MODERATING DI 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.v4i1.1837

Abstract

This study aimed to know the products of Sharia Banks, especially in Kota   Pati district toward the interest of saving money by using the public perception as moderating. This research used descriptive quantitative method with populations Islamic Banking (BRI Syariah, BNI Syariah, Mandiri Syariah, Bank Jateng Syariah, Bank Muamalat) in Kota Pati district. The samples were the people who made transactions in Syaria Conventional  Banks  totaling  100  respondents  taken  using quota  sampling  technique.  Methods  of  data  analysis  used MRA (Moderating Regresion Analysis) test. The results of this study showed that the products of existing Islamic banks in microfinance particularly in Kota  Pati distrcit has impacts on people. It proves that the products (savings) of microfinance have benefits for customers. While the public perception can be moderating variables because the public banks can give education to the society that their products are free from usury.

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