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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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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.
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..
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.
The Influence of Macroeconomics Indicators to The Growth of Sukuk in Indonesia
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.v8i1.5293

Abstract

The purpose of this study is to analyze the influence of macroeconomic on the growth of Islamic bonds (sukuk) in Indonesia period 2013.1-2016.12. This study uses Ordinary Least Square (OLS) method with a monthly time series starting from January 2013 until December 2016. The results of this study indicate that the Production Index (IP) and Bank Indonesia Syariah Certificate (BSBIS) variables positively and significantly affect the development of state sukuk issuance in Indonesia, then inflation negatively and significantly affects the development of state sukuk issuance, while the JII variable negatively and does not significantly affect the development of state sukuk issuance in Indonesia.
OPTIMALISASI PERAN DOMPET DHU’AFA REPUBLIKA DALAM PENGEMBANGAN EKONOMI UMAT
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.v2i2.722

Abstract

 Sejalan dengan semangat kedermawanan umat Islam, filantropi Islam di Indonesia tengah mengalami perkembangan signifikan. Filantropi Islam dalam bentuk zakat, infak, sedekah dan wakaf telah ikut berjasa dalam pembangunan bangsa dan pengembangan ekonomi umat. Filantropi ini tidak hanya mewujud dalam sumbangan-sumbangan dadakan, melainkan dikelola secara kelembagaan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan fenomenologis. Sedangkan metode kajian yang dipakai adalah metode kajian eksplanatif-analitis. Dengan pendekatan ini peneliti berusaha memahami optimalisasi peran Dompet Dhu’afa (DD) REPUBLIKA dalam pengembangan ekonomi umat. Potensi filantropi Islam ini ditandai dengan meningkatnya antusiasme umat dalam berfilantropi dan dipengaruhi oleh revitalisasi visi dunia filantropi Islam, yang mencoba mentransformasikan paradigma lama filantropi dengan paradigma baru yang lebih kreatif dan inovatif. Selain itu, terdapat suatu tujuan yang positif mengenai konsep keadilan sosial yang berdasarkan kesetaraan hak dan pemerataan kesejahteraan yang terintegrasi dalam konsep maupun praktik filantropi Islam dalam peran yang dimainkan oleh Dompet Dhu’afa (DD) REPUBLIKA.Kata Kunci: Kesejahteraan, Ekonomi, Karitatif, Civil SocietyThe spirit of generosity and Islamic philanthropy in Indonesia have significant growth. Islamic philanthropy in the form of charity, donation, charity and endowments have participated instrumental in the nation building and the economic development. Philanthropy is not only for consumptions but also productive activities. This study used a qualitative research method with a phenomenological approach. While the assessment method used is an explanatory analytical method. This study try to understand the role Dompet Dhu'afa (DD) REPUBLIKA in the development of poor people. Potential Islamic philanthropy is characterized by an increased enthusiasm people in giving and also influenced by Islamic philanthropy revitalization vision of the world, which tries to transform the old paradigm of philanthropy with a new paradigm that is more creative and innovative. In addition, there is a positive goal of the concept of social justice based on equal rights and equal distribution of welfare are integrated in the concept and practice of Islamic philanthropy in the role played by Dompet Dhu'afa (DD) REPUBLIKA.Keywords: Welfare, Economics, charity, Civil Society
From Heart to Heart: An Empirical-Synthesis of a Muslim’s Donation Cycle
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.v10i2.16805

Abstract

This research contributes to the theory of giving behavior from the perspective of Islamic religiosity by describing how an individual Muslim makes donations from the initial intention, manages their finances and savings, and impacts their intrinsic satisfaction and religious beliefs. Descriptive qualitative research was conducted with case studies to describe the dynamics of a series of decisions made by individuals based on their experience of giving donations. The analytical methodology uses a descriptive qualitative narrative type technique taken from in-depth interviews until the data sample is saturated by respondents in Semarang, Indonesia. Twelve respondents were selected based on their experience in donating, the amount of the donation and the variation in their ages. The study results show that individuals who have religious awareness will have a strong desire to help other people or their community because they comply with religious observance guidelines. In addition, donations are helpful because they can provide an experience of gratitude, intrinsic satifaction, creating a sense of security from evil to have a continuous donation cycle. This research produces a synthesis in a cycle model between religiosity, donation, and intrinsic satisfaction.
KRITERIA PEMILIHAN LEMBAGA WAKAF DI INDONESIA: PENDEKATAN MULTICRITERIA DECISION MAKING
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.v6i2.3725

Abstract

Islamic finance is also known as a social financial entity that also has an equally important role for public benefit. One of Islamic social financial instrument is waqf. Typically, waqf or endowments are managed by an institution known as nadzir or the management of waqf. This study tries to analyze the preferences and behavior of criteria for selection of waqf institution or nazhir waqf in Indonesia through the multicriteria decision making method known as Analytical Network Process (ANP) approach.The results conclude that the most priority criteria that influence the selection of waqf institution in Indonesia are financial transparency/accountability and innovative program. Therefore, waqf managers or nazhir must always be trustworthy and fully responsible for managing funds and endowments. In addition, professional and innovative managers are needed in managing waqf objects.
DETERMINAN TOTAL ASET BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA TENGAH
Equilibrium: Jurnal Ekonomi Syariah Vol 3, No 1 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i1.1273

Abstract

BPR Syariah need to be supported   with the significant growth of assets, because it will make BPR Syariah more solid and stronger in Central Java. This article aims to determine the influence of factors Financing of Third Party Fund (DPK), Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) to total assets of BPR Syariah in Central Java. The study  used a quantitative method using multiple linear regression  with the least squares method or the Ordinary Least Square (OLS). The results showed that simultaneous factor Financing of Third Party Fund (DPK), Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) significantly affects to total assets of Islamic rural banks in Central Java. While partially, factor Financing and Third Party Fund (DPK) significant positive effect on the total assets of Islamic rural banks in Central Java. Untuk menciptakan BPR Syariah yang kokoh dan kuat di Jawa Tengah perlu didukung dengan pertumbuhan aset yang cukup signifikan sehingga dapat meningkatkan kepercayaan masyarakat yang tinggi terhadap BPR Syariah. Artikel ini bertujuan untuk mengetahui pengaruh faktor-faktor Pembiayaan, Dana Pihak Ketiga (DPK), Financing to Deposit Ratio (FDR), dan Non Performing Financing (NPF) terhadap total aset BPR Syariah di Jawa Tengah. Metode kajian yang  digunakan  adalah  kuantitatif  dengan   model   regesi   linier ganda dengan metode kuadrat terkecil atau Ordinary Least Square (oLS). hasil penelitian menunjukkan bahwa secara simultan faktor Pembiayaan, Dana Pihak Ketiga (DPK), Financing to Deposit Ratio (FDR), dan Non Performing Financing (NPF) berpengaruh signifikan terhadap total aset BPR Syariah di Jawa Tengah. Sedangkan secara parsial, faktor Pembiayaan dan Dana Pihak Ketiga (DPK) berpengaruh positif signifikan terhadap total aset BPR Syariah di Jawa Tengah.
ANALISIS PENGARUH RETURN ON ASSET (ROA), BOPO DAN BI-RATE TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2012 – 2013
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.v2i1.713

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA), BOPO dan BI rate terhadap tingkat bagi hasil deposito mudharabah. Populasi dalam penelitian ini adalah bank syariah di Indonesia. Populasi penelitian ini adalah 11 bank syariah dan total sampel yang digunakan 7 bank. Dalam menentukan sampel menggunakan random sampling dengan kriteria Bank Syariah yang mengeluarkan laporan keuangan triwulanan secara lengkap pada tahun 2012-2013. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda agar mendapatkan gambaran yang komprehensif tentang hubungan antara variabel yang satu dengan variabel lainnya. Selain itu, uji hipotesis yang digunakan adalah uji statistik t untuk menguji koefisien regresi parsial dan uji F-statistik untuk menguji signifikansi secara simultan dengan tingkat signifikansi 5%. Uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi juga digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ROA, BOPO, dan BI Rate secara simultan berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah. ROA dan BI rate secara parsial berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah. Sedangkan BOPO secara parsial tidak berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah.Kata Kunci : ROA, BOPO, BI-Rate, Bagi Hasil Deposito MudharabahABSTRACT : This study aims to analyze the effect of Return on Asset (ROA), BOPO, BI rate to the the level of profit sharing mudharabah deposits. The population in this study is a Islamic bank in Indonesia. The population of this study were 11 Islamic banks and the total sample of 7 banks. In purposive sampling using random sampling with criteria of Islamic Banks serving quarterly financial statements in the year 2012-2013. The analysis technique used in this study is multiple linear regression to obtain a comprehensive picture of the relationship between variables that one with the other variables. In addition, the hypothesis test used was the t test statistic for testing the partial regression coefficient and test F-statistic for testing significance together with the significance level of 5%. Classic assumption test covering normality test, multicollinearity, heteroscedasticity test, and the autocorrelation test is also used in this study. The results of this study indicate that ROA, BOPO, and BI Rate simultaneously have significant effect on the level of profit sharing mudharabah deposits. ROA and BI Rate is partially have significant effect on the level of profit sharing mudharabah deposits. While the partial BOPO haven’t significant effect of the level of profit sharing mudharabah deposits.Keywords : Return on Assets (ROA), BOPO, BI Rate, Profit Sharing Deposist Mudharabah
Islamic Commercial Bank Customer Loyalty with Customer Satisfaction as An Intervening Variable
Equilibrium: Jurnal Ekonomi Syariah Vol 10, No 1 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i1.15901

Abstract

This study sought to examine and evaluate the elements that affect customer loyalty in Islamic commercial Banks, using a quantitative associative method and intervened by customer satisfaction variable. The distribution of survey questions was utilized to collect data. SEM PLS ver.3 Software is used to process and analyze the data. According to the findings, customer loyalty was influenced by brand equity and customer satisfaction. However, customer loyalty was not influencing customers among ICBs. Theoretically, this study implies that banking awards and client pride make it easier for consumers and potential customers to learn about the quality of ICBs’ products and services and trust them. It indicates that the public believes the services offered by ICBs to be of average quality, falling short of excellence. Therefore, ICBs must increase banking awards and client pride to make it easier for clients and prospective consumers to recognize and trust the quality and services.

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