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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
 11   12   13   14   15 
Challenges and Development Strategy of Sharia Insurance in an Era of Economic Disruption
Equilibrium: Jurnal Ekonomi Syariah Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.10670

Abstract

The presence of Islamic insurance is an alternative to avoid conventional insurance, which is considered to have elements of usury, maytsir, gharar and zholim. In the era of economic disruption, Islamic insurance players and customers are waiting for the government's strategic policies as regulators and facilitators. The formulation of a sharia insurance development strategy policy begins with analyzing the obstacles to developing sharia insurance in Indonesia. These constraints mean that the number of sharia insurance customers in Indonesia is not maximal. These obstacles include the lack of socialization and promotion, inadequate use of technology, lack of product and service development, lack of knowledge, and the existence of conventional insurance. Based on these constraints, strategies for developing sharia insurance in Indonesia that can be carried out include maximizing socialization and promotion, maximizing the use of technology, developing products and services, increasing literacy, and market penetration. This research aims to analyze Islamic insurance's constraints and development strategies using a mathematical method, namely the Analytic Network Process (ANP) method so that scientific studies support policy recommendations. Furthermore, in this study, the ANP method was adopted in a survey design involving several respondents. The heterogeneity of the assessments of some respondents is expected to provide a more rational alternative. The analysis results using the ANP method are priority constraints to get more attention and priority strategies that can be used to formulate policies to make them more focused.
POTENSI SUMBER DAYA SEBAGAI UPAYA PEMBERDAYAAN PEREMPUAN DI PONOROGO
Equilibrium: Jurnal Ekonomi Syariah Vol 5, No 2 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i2.2649

Abstract

This study aims to determine the factors that cause unemployment of women in Ponorogo, how the development of entrepreneurship and empowerment of women areand the obstacles faced. This research was located in Ponorogo Regency, East Java, which has the potential of entrepreneurship in the field of processing bothe yam into a snack of bothe chips. The number of unemployed women is a potential that is biased optimized for the development of bothe chips business. This research uses quantitative method supported by qualitative method. The research instrument used is questionnaire as direct interview guide. The results show that many women in rural areas are unemployed because of their low educational background and inadequate skills. The potential of a very large crop of bothe yam is still not maximized and has not been utilized to be a profitable economic source. As a result, there is a lot of poverty and unemployment in this area. The absence of parties who provide soft skills to cultivate bothe yam makes the women skills development in this area becomes so slow
PENGARUH NILAI NASABAH, KUALITAS PRODUK, KUALITAS JASA SYARIAH DAN KEPUASAN NASABAH TERHADAP LOYALITAS NASABAH DI BANK SYARIAH MANDIRI KUDUS
Equilibrium: Jurnal Ekonomi Syariah Vol 4, No 2 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i2.1949

Abstract

This study used field research approach by questionnaire distributed to 100 customers of Syariah Mandiri Bank. The samples were taken using accidental sampling and the data were analyzed using multiple linear regression analysis. The results were: first, the customer value has an influence on customer loyalty with tcount 3,034 > ttable 1,984 and significance level below 5%. Second, the product quality has an influence on customer loyalty with tcount 3,166 > ttable  1,984 and significance level below 5%. Third, the service quality has an influence on customer loyalty with tcount 2,976 > ttable 1,984 and significance level below 5%. Fourth, the Customer satisfaction has influence on customer loyalty with tcount 2,799 > ttable 1,984 and significance level below 5%.
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.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM AKUNTANSI SOSIAL EKONOMI DITINJAU DARI SYARIAH
Equilibrium: Jurnal Ekonomi Syariah Vol 3, No 2 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i2.1252

Abstract

Disclosure   through   social   responsibility   report   is   the output of social and economic accounting will help users of financial statements to analyze the extent to which the attention and corporate social responsibility  in running the business. Accountability report covers the financial aspects, social aspects and environmental aspects in the company. Ethical responsibility CSR practices in reporting to the disclosure of CSR activities important to the community once done. This is in accordance with the fundamental principles that form the philosophy of environmental virtue is done holistically by the Prophet Mohammed that belief in interdependence among god’s creatures. This shows that Allah created the universe is measured, both quantitative and qualitative as set forth in QS. Al-Qamar: 49 and Al-hadid: 7.Pengungkapan melalui laporan pertanggungjawaban sosial yang merupakan output dari akuntansi sosial ekonomi akan membantu pemakai laporan keuangan untuk menganalisis sejauh mana perhatian dan tanggung jawab sosial perusahaan dalam menjalankan bisnis. Laporan pertanggungjawaban meliputi aspek keuangan, aspek sosial, dan aspek lingkungan yang terjadi di perusahaan. Tanggung jawab etis praktik CSR dalam pelaporan untuk pengungkapan aktivitas-aktivitas CSR  kepada  masyarakat    penting  sekali  dilakukan.  hal ini  sesuai dengan  prinsip-prinsip mendasar yang  membentuk filosofi kebajikan lingkungan yang dilakukan secara holistik oleh Nabi Muhamad SAW yaitu keyakinan akan adanya saling ketergantungan di antara makhluk ciptaan Allah. hal ini menunjukkan bahwa Allah SWT menciptakan alam semesta ini secara terukur, baik kuantitatif maupun kualitatif sebagaimana yang tertuang dalam    QS. Al Qamar: 49 dan   QS. Al hadid:7. 
ENTREPRENEURSHIP BAGI UMMAT ISLAM
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.v2i2.723

Abstract

Learning social sciences, including about economics should be necessary to study the most fundamental ideas that gave birth to the science and economic system. If we examine more deeply about economic policy built on the idea of capitalist economic system, then we can know the depravity of the system and contradiction with Islam. We can see clearly the thoughts of Islamic economics. Islamic economic thought that this could provide a solution to the problems existing economic life with appropriate solutions and make a distinctive life style, as opposed to capitalist life, both related to the subjects and aspects details.According to Islamic law, the vision, mission, and goals of the business management should explain the orientation of Islamic law. His vision is to make the business as a vehicle for business managers to achieve profits shaded pleasure of God. Mission and goals that integration is not to realize the existence of the Human Resources professional who has the maturity of personality (syakhsiyyah) Islam, through the mindset and attitude of Islamic patterns. Maturity will be reflected in the business orientation and activity of every Muslim Human Resources. On the basis of the law anyway, strategic step for every Muslim activities of the Human Resources is the law itself. It is as a rule of usul, which states, "Al-aslu fil-af al at-taqayyadu bil-hukmisy-Shar'ie" legal origin bound action on five rules of Islam (ie mandatory, sunnah, permissible, makruh, or unlawful) .There are 3 formulation of the problem that can offer a solution to the Efforts in the economic prosperity of the people, (1) How can Muslims unresolved issues of sufficiency economy, (2) How do we attempt to move mentally Muslims in entrepreneurship so as to rise from the hegemony of economic system of capitalism, (3) tips and solutions what can we build to foster an entrepreneurial spirit for Muslims to Become prosperous life.Keywords: entrepreneurship for MuslimsBelajar ilmu sosial, termasuk tentang ekonomi harus diperlukan untuk mempelajari ide-ide yang paling mendasar yang melahirkan ilmu dan sistem ekonomi. Jika kita mengkaji lebih dalam mengenai kebijakan ekonomi yang dibangun di atas gagasan sistem ekonomi kapitalis, maka kita dapat mengetahui kebobrokan sistem dan bertentangan dengan Islam. Kita bisa melihat dengan jelas pikiran ekonomi Islam. Pemikiran ekonomi Islam bahwa hal ini dapat memberikan solusi terhadap permasalahan yang ada kehidupan ekonomi dengan solusi yang tepat dan membuat gaya hidup yang khas, sebagai lawan kehidupan kapitalis, baik terkait dengan mata pelajaran dan rincian aspek. Menurut hukum Islam, visi, misi, dan tujuan dari manajemen bisnis harus menjelaskan orientasi hukum Islam. Visinya adalah untuk membuat bisnis sebagai kendaraan untuk manajer bisnis untuk mencapai keuntungan berbayang kesenangan Allah. Misi dan tujuan integrasi yang tidak menyadari keberadaan SDM profesional yang memiliki kematangan kepribadian (syakhsiyyah) Islam, melalui pola pikir dan sikap pola Islam. Kematangan akan tercermin dalam orientasi bisnis dan aktivitas setiap Muslim Sumber Daya Manusia. Atas dasar hukum pula, langkah strategis untuk setiap kegiatan Muslim Sumber Daya Manusia adalah hukum itu sendiri. Hal ini sebagai aturan ushul, yang menyatakan, "Al-aslu fil-af al at-taqayyadu bil-hukmisy-syar'i" hukum asal terikat tindakan pada lima aturan Islam (yaitu wajib, sunnah, mubah, makruh, atau melanggar hukum).Ada 3 rumusan masalah yang dapat menawarkan solusi untuk Upaya kesejahteraan ekonomi masyarakat, (1) Bagaimana Muslim masalah yang belum terselesaikan ekonomi kecukupan, (2) Bagaimana kita mencoba untuk bergerak mental umat Islam dalam kewirausahaan sehingga bangkit dari hegemoni sistem ekonomi kapitalisme, (3) tips dan solusi apa yang bisa kita membangun untuk menumbuhkan semangat kewirausahaan bagi umat Islam untuk menjadi kehidupan yang sejahtera.Kata kunci: kewirausahaan bagi umat Islam
WORK ENVIRONMENT AS MODERATING VARIABLE IMPACT OF TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE
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.v10i2.17142

Abstract

This study aims to determine the effect of transformational leadership on the work environment, the influence of organizational culture on the work environment, the influence of the work environment on work performance, the influence of transformational leadership on work performance through the work environment, and the influence of organizational culture on work performance through the work environment. Using quantitative methods with questionnaire data collection methods. The population in this study were all employees in the Non-Bank Islamic Financial Institutions, with a saturated sampling technique of 45 employees. Use path analysis with external model measurements, mediation tests, and internal model measurements. The results showed that transformational leadership had a significant positive effect on the work environment, organizational culture had a significant negative effect on the work environment, and the work environment had a significant positive effect on work performance. the work environment can mediate the influence of transformational leadership on work performance. Meanwhile, the work environment has not been able to mediate the influence of organizational culture on performance.
PENGEMBANGAN HARTA WAKAF DI SINGAPURA
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.v3i1.1274

Abstract

Singapore is one of example   country which have been a success in organizing an waqf land. Various forms of productive endowments that is used in Singapore such as hotels, villas, offices and shops are succesful. This study aims to determine the model of development of waqf property in Singapore, using descriptive analysis. The results showed that the development of the productive waqf in Singapore is using istibdāl. Even in some cases, istibdāl considered as the most appropriate method to be used in developing and productive of waqf land. Many endowment assets are initially valued low and unproductive turned into high value and productive after istibdāl. Model istibdāl endowments in Singapore who applied were varied forms, such as endowments istibdāl models with similar replacement property, endowments istibdāl models with a replacement property that are not similar, collective endowments istibdāl models, and models istibdāl partial endowments. Singapura merupakan negara yang dinilai telah berhasil dalam mengembangkan dan memproduktifkan tanah wakaf. Berbagai bentuk wakaf produktif seperti hotel, vila, perkantoran dan pertokoan dibangun di atas tanah wakaf. Kajian ini bertujuan untuk mengetahui model pengembangan harta wakaf di Singapura dengan menggunakan analisis deskriptif. hasil kajian menunjukkan bahwa pembangunan wakaf produktif di Singapura adalah menggunakan metode istibdāl. Bahkan dalam beberapa kasus tertentu, istibdāl dianggap sebagai metode yang paling tepat untuk digunakan dalam mengembangkan dan memproduktifkan tanah wakaf. Banyak aset wakaf yang pada awalnya bernilai rendah dan tidak produktif berubah menjadi bernilai tinggi dan produktif setelah dilakukan istibdāl. Model istibdāl wakaf di singapura yang diaplikasikan pun beragam bentuknya, diantaranya adalah model istibdāl wakaf dengan harta benda pengganti yang sejenis, model istibdāl wakaf dengan harta benda pengganti yang tidak sejenis, model istibdāl wakaf kolektif, dan model istibdāl wakaf parsial.
Perilaku Individu dalam Berzakat: Pengaruh Income dan Elastisitasnya
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.v8i1.6698

Abstract

This study aims to look at the effect of income on individual behavior in paying zakat and its elasticity. Zakat is an Islamic obligation, but there are still high-income individuals who still do not pay zakat. This research uses the probit regression method to observe individual behavior in paying zakat, while to examine the elasticity, a simple linear regression method was used. The results obtained from the probit regression are income variables do not affect the individual decision in paying zakat, while the education, religiosity, homeownership status and loan variables were significant toward an individual decision in paying zakat. The result of a simple linear regression with a natural logarithmic model shows that the relationship of income with the amount of zakat was inelastic. That is, the percentage increase in the amount of zakat is less than the percentage increase in income.
ANALISIS DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING: STUDI KASUS BANK UMUM SYARIAH DI INDONESIA
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.v2i1.714

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sejumlah variabel yaitu ukuran bank, umur bank, profitablitas dan leverage terhadap pengungkapan Islamic Social reporting (ISR) pada Bank Umum Syariah di Indonesia dari periode 2010 sampai 2012. Pengungkapan ISR dilakukan dengan cara analisis konten melalui metode skoring. Penelitian ini menemukan bahwa hanya variabel ukuran bank yang berpengaruh signifikan positif terhadap pengungkapan ISR pada Bank Umum Syariah di Indonesia. Semakin besar aset yang dimiliki oleh bank syariah maka semakin tinggi penguungkapan ISR-nya. Penelitian ini juga menemukan bahwa bank syariah mengalami peningkatan rata-rata indeks pengungkapan ISR selama periode penelitian. Akan tetapi, pengungkapan ISR bank syariah baru memenuhi sekitar 50 persen dari keseluruhan item pengungkapan yang harus di-disclosure berdasarkan pada model yang dikembangkan pada penelitian ini.Keywords: Islamic social reporting, profitabilitas, ukuran bank, corporate social responsibility, leverage, umur bank.The purpose of this study is to analyze the impact of selected variables such as the size of the bank, bank age, profitability and leverage on the disclosure of Islamic Social Reporting (ISR) in the Islamic banks of Indonesia from the period 2010 to 2012. The disclosure of ISR is obtained by content analysis through scoring method. The study finds that the size of the bank is the only variable which has a significant positive impact on the disclosure of ISR Islamic banks in Indonesia. An an increase of the number of the Islamic bank’ asset increases the disclosure of ISR Islamic banks. This study also finds that the Islamic banks have increased their disclosure of ISR during the study period. However, the disclosure percentage of ISR Islamic banks is only about 50 percent of all items that should be disclosure based on the model developed in this study.Keywords: Islamic social reporting, profitabilitas, ukuran bank, corporate social responsibility, leverage, umur bank.

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