cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Elif Pardiansyah
Contact Email
elfardianzyah@untirta.ac.id
Phone
+6281391257400
Journal Mail Official
fauzanadim@iainkudus.ac.id
Editorial Address
Gedung Pascasarjana, Institut Agama Islam Negeri (IAIN) Kudus Jalan Conge Ngembalrejo Kotak Pos 51 Kudus 59322
Location
Kab. kudus,
Jawa tengah
INDONESIA
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 6 Documents
 1 
Search results for , issue "Vol 5, No 1 (2017): EQUILIBRIUM" : 6 Documents clear
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.
PENGARUH MEDIA PROMOSI PERBANKAN SYARIAH TERHADAP MINAT MENABUNG MASYARAKAT DI BANK SYARIAH
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.v5i1.2468

Abstract

This study aims to determine the promotion of Islamic banking media that influence in attracting the public interest to save in sharia banks. Promotion media used by sharia banking in this research is divided into 3, namely: newspaper media, television media and internet media. The method used in this research is quantitative descriptive method with multiple linier regression analysis technique. The data used in this study is the primary data in the form of questionnaires distributed to the public. Based on data analysis that has been done, television and internet variables have a greater contribution than the variable newspaper in increasing public interest to save in Bank Syariah.
PENINGKATAN KINERJA KARYAWAN BANK UMUM SYARIAH DENGAN ETIKA KERJA ISLAM MELALUI KOMITMEN ORGANISASI DAN ORGANIZATION CITYZENSHIP BEHAVIOR (OCB) DI KUDUS
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.v5i1.2461

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh etika kerja islam dalam meningkatkan kinerja karyawan bank syariah dengan komitmen organisasi dan organizational cityzenship behavior (ocb)   sebagai variabel  mediasi. Berjenis penelitian lapangan (field research) dengan pendekatan kuantitatif. Data yang digunakan adalah data primer dan sekunder dengan metode survei melalui penyebaran kuesioner. Terdapat satu variabel independen dalam penelitian ini yaitu (X1 ) etika kerja Islam. Variabel dependen (Y) dalam penelitian ini adalah kinerja karyawan. Sedangkan variabel mediasi (Z1) adalah komitmen organisasi dan (Z2) organization cityzenship behavior. Populasi dalam penelitian ini adalah seluruh karyawan Bank Umum Syariah se-Kabupaten Kudus, sejumlah 208 responden, sampel 137 responden, dengan menggunakan metode purposive random sampling. Hasil penelitian ini menunjukkan bahwa: 1) etika kerja islam  berpengaruh terhadap kinerja karyawan; 2) Etika kerja Islam berpengaruh terhadap Komitmen organisasi; 3) Etika kerja Islam  berpengaruh terhadap organization cityzenship behavior; 4) Komitmen organisasi memediasi etika kerja Islam  terhadap kinerja karyawan ditunjukkan koefisien direct effect dan indirect effect; 5) Organization cityzenship behavior. memediasi Erika kerja Islam terhadap kinerja karyawan ditunjukkan koefisien direct effect dan indirect effect.
DISTRIBUSI LABA SEBAGAI IMPLEMENTASI NILAI KEADILAN DALAM AKUNTANSI SYARIAH PADA PT. BANK SYARIAH MANDIRI
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.v5i1.2465

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi distribusi laba dari Perbankan Syariah yang berkaitan dengan penerapan nilai Islam yaitu nilai keadilan dalam pendistribusian labanya kepada seluruh stakeholder. Penelitian ini menggunakan metode kualitatif dengan pendekatan analisis deskriptif. Data-data perusahaan mengenai distribusi laba serta data-data lain yang mendukung penelitian dikumpulkan melalui wawancara dengan partisipan perbankan, laporan keuangan beserta kelengkapannya kemudian data-data tersebut dilakukan analisis dengan cara mendeskripsikan dan membandingkan dengan aturan-aturan yang berlaku baik aturan dalam Islam maupun aturan yang dibuat oleh negara untuk menilai keadilan secara objektif. Objek penelitian adalah PT. Bank Syariah Mandiri.Hasil penelitian menunjukkan bahwa distribusi laba pada Perbankan Syariah yang menerapkan akuntansi syariah telah mendistribusikan labanya tidak tersentral pada salah satu stakeholder. Akan tetapi laba yang diperoleh juga didistribusikan kepada para stakeholder yang berkaitan dengan perusahaan dengan penerapan nilai-nilai Ekonomi Islam. Sedangkan keadilan dalam pendistribusian laba jika dilihat secara objektif belum bisa sepenuhnya dilakukan. Komposisi laba untuk pemilik modal masih lebih besar dibandingkan kepada stakeholder lainnya.
SIMBOLISASI DAN IKONISASI: METODE ALTERNATIF MEMAHAMI ARABIC TERMS PADA PRODUK PERBANKAN SYARIAH
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.v5i1.2469

Abstract

Nowdays, the growth of Islamic banking have some obstacles such as a weakness of product innovation and product knowledge. Because many Islamic banking product used name of Arabic terms.  Both of which are very important be concerned to build up the competitiveness of Islamic banking in Indonesia. This study aims to provide an alternative method to make simplify the understanding of the Arabic terms on Islamic banking products using the symbols and icons to keep it simple and easily understood by the public (customers). The type of research that used in this study was library research category. The results of a literature review find that the urgency of product innovation by the Islamic banking stakeholder has been ideally matched with product knowledge, which were always labeled with Arabic terms. Symbolization could be an alternative method to facilitate the customer understanding on Arabic terms in Islamic banking products
ANALISIS PENGARUH DANA PIHAK KETIGA DAN NON PERFORMING FINANCING TERHADAP RETURN ON ASSET PADA BPRS DI INDONESIA
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.v5i1.2462

Abstract

This study aimed to test the effect of Third Party Funds and Non Performing Financing toward Return on Assets of Sharia Rular Bank (BPRS). The researcher analyzed BPRS performance since January 2014 to June 2016. The data used in this study was secondary data and sample was taken by using purposive sampling method. The instrument of data analysis was multiple linear regression analysis at significance level 5%. The results of the study show that the Third Party Funds and Non Performing Financing simultaneously gives significant effect on Return on Assets 52.6%, while the rest 47.4% is explained by other factors which are not included in this study.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 13, No 2 (2025): EQUILIBRIUM Vol 13, No 1 (2025): EQUILIBRIUM Vol 12, No 2 (2024): EQUILIBRIUM Vol 12, No 1 (2024): EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM Vol 11, No 1 (2023): EQUILIBRIUM Vol 10, No 2 (2022): EQUILIBRIUM Vol 10, No 1 (2022): EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM Vol 9, No 1 (2021): EQUILIBRIUM Vol 8, No 2 (2020): EQUILIBRIUM Vol 8, No 1 (2020): EQUILIBRIUM Vol 7, No 2 (2019): EQULIBRIUM Vol 7, No 1 (2019): EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM Vol 6, No 1 (2018): EQUILIBRIUM Vol 5, No 2 (2017): EQUILIBRIUM Vol 5, No 1 (2017): EQUILIBRIUM Vol 4, No 2 (2016): EQUILIBRIUM Vol 4, No 1 (2016): EQUILIBRIUM Vol 3, No 2 (2015): EQUILIBRIUM Vol 3, No 1 (2015): EQUILIBRIUM Vol 2, No 2 (2014): EQUILIBRIUM Vol 2, No 1 (2014): EQUILIBRIUM Vol 1, No 2 (2013): EQUILIBRIUM Vol 1, No 1 (2013): EQUILIBRIUM More Issue