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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 5 Documents
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Search results for , issue "Vol 7, No 1 (2019): EQUILIBRIUM" : 5 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA DARI PERSPEKTIF AKUNTANSI HIJAU
Equilibrium: Jurnal Ekonomi Syariah 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.v7i1.5225

Abstract

This study aims to analyze the effect of environmental management system, environmental performance, size, profitability and leverage to greenhouse gas emissions disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all basic industrial and chemical companies listed on the Indonesia Stock Exchange during 2014-2016. Sampling method used in this research is purposive sampling method so that obtained samples based on the criteria as many as 60 research samples. Type of data used is secondary data. Data analysis used descriptive statistic, Classical Assumption Test, Multiple Linear Regression Analysis, Goodness of Fit Test, Coefficient of Determination Analysis (R²) and Hypothesis Testing (t test). The results of 5 hypothesis, 4 hypothesis accepted and 1 hypothesis rejected. Variable Environmental Management System, Environmental Performance and Size have positive and significant and Leverage have negative and significant impact to carbon emission disclosure. While profitability have positive but not significant impact in basic industrial and chemical companies in Indonesia. Based on Adjusted R Square is seen that the value of coefficient of determination is 0.663, it means that the Greenhouse Gas Emission Disclosure can be explained by independent variable equal to 66,3% and 33,7% explained by other variable.
Manajemen Modal Sosial Lembaga Keuangan Mikro Syariah dalam Mewujudkan Kemaslahatan Umat: Studi Pada Baitul Maal Wat Tamwil di Kudus
Equilibrium: Jurnal Ekonomi Syariah 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.v7i1.5171

Abstract

Baitul Maal Wat Tamwil has been growing as the financial institution from grassroot. This study will describe social capital management of Islamic microfinance to realize ummah maslahah. Data was obtained from five Baitul Maal Wat Tamwil in Kudus that are BMT Mitra Muamalat, BMT Harapan Umat, BMT Amanah, BMT Al Amin, and BMT Mahardika. Informants of this research are managers of each BMT. Social capital management is explained based on some aspects contains vision and mission, customer mapping, handling pattern of customer complaints, social activities, human resources training and development model, and education and socialization model. This research approach is qualitative with natural setting to capture essential problems from research object. However, the findings of this research are: (1) formulate vision and mission represent efforts to integrate organizational resources and social values to community welfare; (2) design of training and development programs for employee to increase human resources comprehension in managing products and contracts, and also principles of Islamic finance; (2) educate society to change conventional mindset into Islamic mindset particularly about justice principle and trustworthy; (3) conduct social responsibility through Baitul Maal with donation, scholarship for poor students, home repair, and other assistances; (4) stand with micro-small enterprises, small traders, traditional market traders, farmer, and factory workers; and (5) design risk management through fund reserve system.
STUDI EKONOMI SYARIAH TENTANG PERUBAHAN PP NO 46 TAHUN 2013 KE PP NO 23 TAHUN 2018
Equilibrium: Jurnal Ekonomi Syariah 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.v7i1.5219

Abstract

 Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the Indonesian economy. The MSME sector is proven to be able to survive in the midst of the economic crisis in Indonesia. At present, the growth of MSMEs from year to year continues to increase. The more rapid development of MSMEs in Indonesia will cause more contribution to the receipt of the country's Gross Domestic Product. This is where MSMEs become a sector that will have a large potential in the amount of tax revenue. The tax incentive policy for MSMEs previously regulated in Government Regulation Number 46 of 2013 provided that the final tax rate imposed on MSMEs is 1 percent of gross income. However, at present, the regulation has been amended and replaced with Government Regulation Number 23 of 2018, where the final tax rate for MSME players is only 0.5 percent of gross income. If viewed from a sharia economic perspective, a decrease in taxes is a form of government justice for MSME actors, because basically businesses run by MSMEs do not always bring profits, so that a high tax rate can burden them. This is in accordance with the general goal of implementing the economic system, namely to realize prosperity and peace for the entire community. This study aims to provide a critical review of how much the effect of changes in PP on final income tax rates for MSMEs is seen from the literature review involving several Islamic elements. The methodology in this study is qualitative descriptive. Discussion refers to previous research and results from literature studies..
PENGARUH STRATEGI PEMASARAN DENGAN KONSEP AIDA (ATTENTION, INTEREST, DESIRE, ACTION) TERHADAP RESPON NASABAH MENGAMBANG PADA BANK SYARIAH (STUDI PADA BANK SYARIAH DI WILAYAH CIBADAK-SUKABUMI)
Equilibrium: Jurnal Ekonomi Syariah 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.v7i1.4682

Abstract

This study aims to determine the effect of marketing strategies with the AIDA concept on the response of customers floating on Islamic banks. The research method uses a quantitative approach with Logistic Regression analysis techniques. The technique of collecting data uses a questionnaire technique distributed to sharia bank customers in the Cibadak area that has accounts with conventional banks, the number of respondents taken as many as 60 respondents using non probability sampling method that is by convenience sampling. The results of this study indicate that there is no partial significant influence between the variables of attention, interest, desire, action on the variable response of floating customers
ANALISIS DAMPAK PP NO.109 TAHUN 2012 TERHADAP KINERJA PT. GUDANG GARAM, TBK DAN SOSIAL EKONOMI KOTA KEDIRI (STUDI KOMPARASI SEBELUM DAN SESUDAH DITERAPKANNYA PP NO. 109 TAHUN 2012)
Equilibrium: Jurnal Ekonomi Syariah 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.v7i1.5220

Abstract

 This study aims to analyze the financial performance of PT. Gudang Garam, Tbk before and after the application of PP No. 109 of 2012 and analyze the socio-economic status of the city of Kediri before and after the application of PP No. 109 of 2012. The type of research used in this study is to use descriptive research methods with a qualitative approach. The results of this study indicate that the financial performance of PT. Gudang Garam, Tbk before the stipulation of PP No. 109/2012 as follows: The company is quite consistent in maintaining the rotation of its supply to generate profits from year to year. And it can be said that for 10 years, the company has experienced a steady increase in achieving a proportional level of sales. As for the financial performance of PT. Gudang Garam, Tbk after the enactment of PP No. 109/2012 as follows: For income, debt to equity ratio, profit before tax, net income, assets and equity tend to experience an increase. Socio-economic before the enactment of PP No. 109/2012 as follows: The population of the city of Kediri has increased. The rate of population growth is mainly driven by the factors of relative high birth rates and factors of population migration from outside the city to the City of Kediri because this region has a socio-economic appeal that is relatively better than the surrounding areas. While socio-economic after the enactment of PP No. 109/2012 as follows: In 2014 the city of Kediri ranked first in the highest unemployment in East Java. The reason is that in 2014 there were massive layoffs from PT. Gudang Garam. However, the positive impact of these layoffs is that employees who are laid off turn their professions into entrepreneurs in MSMEs. This condition makes the social economy of the city of Kediri more conducive. 

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