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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 6 Documents
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Search results for , issue "Vol 8, No 2 (2020): EQUILIBRIUM" : 6 Documents clear
Pengungkapan CSR Bank Syariah: Studi Komparasi Indonesia dan Malaysia
Equilibrium: Jurnal Ekonomi Syariah 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.v8i2.8165

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan pengungkapan CSR bank syariah di Indonesia dan Malaysia. Data yang digunakan dalam penellitian ini adalah laporan tahunan bank syariah yang telah diterbitkan di website, dianalisis menggunakan metode content analysis dan dilakukan uji mann-whitney untuk melihat signifikansi perbedaan. Hasil dari penelitian ini menunjukkan terdapat perbedaan signifikan antara pengungkapan CSR bank syariah di Indonesia dan Malaysia. Hal ini disebabkan karena perbedaan regulasi mengenai hal yang harus diungkap di laporan tahunan. Hasil ini sekaligus menandakan perlunya harmonisasi pengungkapan CSR bank syariah di kancah internasional untuk menunjukkan bahwa bank syariah telah berjalan sesuai prinsip syariah dan beretika. This study aim to describe the difference CSR disclosure between islamic bank in Indonesia and Malaysia. Data used in this research is annual report of islamic banks’s which is published in their website, analyze using content analysis method and execute mann-whitney test to find out the difference. The result of this research show the significance difference on CSR disclosure between islamic bank in Indonesia and Malaysia. This is due to the differences in regulations regarding what must be disclosed in the annual report. This results also indicate the need for harmonization of CSR disclosures for Islamic banks in the international level to show that Islamic bank accordingly have run in sharia principles and ethics.
Understanding Muslim Young Consumers on Online Shopping: The role of Customer Review, Price, Trust and Security
Equilibrium: Jurnal Ekonomi Syariah 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.v8i2.8655

Abstract

Online shopping is an ubiquitous phenomenon among young consumers. The development of internet on transactions has caused fear, mistrust and risk among online consumers.  The objective of this study is to examine the effect of product reviews, prices, transaction trust, and security transactions on decisions in Islamic millennial generation online purchases. The sample in this study is the Muslim young generation who use a lot of online shoppings, a total of 120 respondents were requested to complete the questionnaires, of which 96 were returned using a purposive sampling technique with a minimum expenditure of spending 3 times in the last 3 months. The results of this study indicate that product reviews, prices, trust and security have significant effect on online purchasing decisions. This study also discusses the implications, limitations, and suggestions for the future research.
Anteseden Perilaku Membayar Zakat pada Badan Amil Zakat Nasional di Lumajang
Equilibrium: Jurnal Ekonomi Syariah 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.v8i2.8193

Abstract

This research explains the antecedents of the behavior of paying zakat on the National Zakat Agency by developing Theory of Planned Behavior. The purpose of this study was to determine the effect of attitude, subjective norm, perceived control, trust and religiosity on intention to pay zakat of the Lumajang community at the Amil Zakat Board. This study used a questionnaire that was distributed with accidental sampling technique. The samples in this study were 100 Muzakki and Muzakki Candidates at Baznas in Lumajang. Analysis test using multiple regression. The results of this study indicate that the higher the attitude, subjective norms, trust and religiosity, the more intention to pay zakat on the Amil Zakat Board will increase. In contrast to the perceived control, it has a significant negative effect on intention to pay zakat. This is because the desire of muzakki to distribute zakat directly is greater than to distribute zakat to the amil zakat agency because it is in accordance with their own wishes. The implication of this research is to change the individual's unique behavior of BAZNAS to take a persuasive approach so that gradually the public's perception of the amount of reward if they distribute their zakat directly can change.
Investigasi Empiris: Tata Kelola Perusahaan dan Pengungkapan Sukarela pada Perbankan Syariah di Indonesia
Equilibrium: Jurnal Ekonomi Syariah 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.v8i2.7981

Abstract

This study investigated empirically the effect of good corporate governance on the level of voluntary disclosure in annual reports of Islamic banks. Corporate governance was proxied by managerial ownership, board of commissioners, audit committee, nomination and remuneration committee, integrated governance committee, corporate governance committee, risk management committee, risk monitoring committee, and institutional ownership. Samples are selected with criteria; a Sharia Commercial Bank (BUS) that was consistent in publishing annual reports in 2016-2019. There are 13 BUS that meet the criteria. Data were analyzed using panel data regression (fixed effect) with an error tolerance of 5%. Based on the results of the regression analysis it was concluded that managerial ownership, the board of commissioners, the audit committee, the nomination and remuneration committee, and the integrated governance committee had a positive effect on the level of voluntary disclosure. Meanwhile, the risk management committee and risk monitoring committee negatively impact to the level of voluntary disclosure. The corporate governance and institutional ownership committee has no effect on the level of voluntary disclosure in annual Islamic banking reports. Theoretically, these findings have implications for adding literature on corporate governance and voluntary disclosure in Islamic banking, which has so far focused on qualitative descriptive methods. On a practical level, these findings are useful for executives in Islamic banking, particularly in implementing good corporate governance and voluntary disclosure policies.
Determinants Non-Performing Financing (NPF) in Indonesia
Equilibrium: Jurnal Ekonomi Syariah 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.v8i2.7874

Abstract

This study aims to analyze the significance effect of Minimum Capital Requirement (KPMM), Financing to Deposit Ratio (FDR), Operating Expenses to Operations Revenue (BOPO), and Gross Domestic Product (GDP) toward Non-Performing financing (NPF) at Sharia Commercial Banks in Indonesia. This study uses analysis multiple linear regression (PLS) method. The sample in this study is the quarterly Sharia Commercial Banks (BUS) in the period of 2014-2019. The result of this study showed that KPMM, FDR, BOPO, and GDP simultaneously have a significant effect toward NPF. Partially KPMM, FDR, and BOPO have a significant effect toward NPF, and GDP partially not significant effect toward NPF in Indonesia Sharia Commercial Banks period 2014-2019.
Determinan Perubahan Laba : Ditinjau dari Rasio-Rasio Keuangan (Studi pada Perusahaan yang Tergabung di JII )
Equilibrium: Jurnal Ekonomi Syariah 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.v8i2.7939

Abstract

This study examines the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), and Return on Assets (ROA) on changes in earnings. The research focuses on companies that are members of the Jakarta Islamic Index (JII) 2015-2018 and have positive profits, and periodically publish their financial reports. Data analysis using multiple linear regression method. The results showed that the current ratio had no significant effect on changes in earnings. This means that the current rate is an inability to predict company profits due to the ineffective value of existing assets or current liabilities. The debt-equity ratio has a significant effect on earnings. This means that the higher the DER is a signal that shows creditor confidence in paying debt increases, which indicates that the ability to generate profits also increases. Total assets turnover has no significant effect on changes in earnings. This means that total asset turnover is an inability to predict changes in earnings. This is because the use of assets to support sales is still not optimal. Return on assets has no significant effect on wages. This is related to the inability to return on investments to predict changes in earnings. A large number of assets should have a high contribution to the production process.

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