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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 225 Documents
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PENGEMBANGAN PRODUK-PRODUK LEMBAGA KEUANGAN MIKRO SYARIAH
EQUILIBRIUM 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.v2i1.717

Abstract

Islamic microfinance institutions is one of the pillars in the financial intermediation process. Microfinance is needed by small and medium-sized communities both for consumption and production, and also save the results of their efforts. This study aims to determine the theoretical foundations associated with the development of products Islamic microfinance institutions. The results showed that the development of products LKMS through enterprise planning process to determine the market demand, establish a strategic decision in the formation of products, improve the product, even to innovate new products as an effort to improve the quality of services and products LKMS services. Through Islamic principles in product development stage, the products can provide variation LKMS lawful and good for the benefit of society in general. Efforts related to the development of performance management products generate LKMS lead to the implementation of activities in the form of an increase in the product. It is as a form of improving managerial quality in LKMS.Keywords: Product Development and Microfinance Institutions ShariaLembaga keuangan mikro syariah merupakan salah satu pilar dalam proses intermediasi keuangan. Keuangan mikro dibutuhkan oleh kelompok masyarakat kecil dan menengah baik untuk konsumsi maupun produksi serta juga menyimpan hasil usaha mereka. Penelitian ini bertujuan untuk mengetahui dasar-dasar teori yang terkait dengan pengembangan produk-produk lembaga keuangan mikro syariah. Hasil penelitian menunjukkan bahwa pengembangan produk-produk LKMS melalui proses perencanaan perusahaan untuk mengetahui keinginan pasar, menetapkan keputusan yang strategis dalam pembentukan produk, memperbaiki produk, bahkan membuat inovasi produk-produk baru sebagai upaya peningkatan kualitas layanan dan produk jasa LKMS. Melalui prinsip syariah pada tahapan pengembangan produknya, maka produk-produk LKMS dapat memberikan variasi yang halal dan baik untuk kemaslahatan masyarakat secara umum. Upaya yang berkaitan dengan pengembangan produk menghasilkan kinerja manajemen LKMS mengarah pada pelaksanaan kegiatan berupa peningkatan produk. Hal ini sebagai wujud meningkatkan kualitas manajerial di LKMS. Kata Kunci: Pengembangan Produk dan Lembaga Keuangan Mikro Syariah
Extraction Mudarabah from IFI: Reposition of Mudarabah as a Cooperation System of Islamic Socio-Economics
EQUILIBRIUM 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.v10i2.15590

Abstract

Mudarabah is the core of the Islamic cooperation system, which is expected to improve people's welfare. Its practice in Islamic Financial Institutions (IFI) has not realized that goal. One reason is forcing this system to become a profit-oriented formal financial institution. This paper aims to reveal the problems of the institutionalization of mudarabah and attempt to reposition it from IFI to a cooperation system of Islamic socio-economic so that the lofty goals of this system can be realized. This research uses literature and field studies. Data mining techniques use documentation, interviews, and participant observation. The research findings show that four aspects are applied in worksheets that conflict with the essential characteristics of mudarabah, namely, capital and determination of profit sharing, business management, determination of business period, and guarantees. Efforts to reposition mudarabah into the cooperation system of Islamic socio-economic are carried out by removing mudarabah from the IFI and allowing it to become a cultural system that facilitates community needs in economic interaction or to become a cooperation system within the Baitul Mal which positions the Baitul Mal as nothing more than a facilitator that brings together sahibul mal and mudarib.
STRATEGI PERGURUAN TINGGI MEMAJUKAN LEMBAGA KEUANGAN SYARIAH
EQUILIBRIUM 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.v6i2.4053

Abstract

This article discusses the university’s strategy in advancing Islamic Financial Institutions to responding the challenges of the Fourth Industrial Revolution era. In addition to having new literacy skills, Islamic economics students and scholars are required to master 21st century competencies. The method of writing this article uses a descriptive qualitative approach that refers to library research. From the results of the discussion, the university’s strategy in advancing sharia financial institutions is divided into long and short term. In the long run, universities prepare quality human resources. First, strengthening the curriculum refers to KKNI-SNPT. Second, the contextual learning orientation in the field, especially in Islamic economics / economics study programs in collaboration with Islamic financial institutions. Third, the synergy of the Financial Services Authority and Islamic Financial Institutions in strengthening training for sharia financial trainers. Fourth, cooperation in sharia financial institutions or financial institutions abroad. In short, tertiary institutions apply financial literacy to students to increase inclusion of Islamic finance. First, strengthening financial literacy in the real action area. Second, strengthening new literacy-based financial literacy that targets data literacy, technology and human literacy capabilities. Third, increase activities in the form of socialization, seminars, public lectures, or field-based practices that combine collaboration between the campus, the Financial Services Authority, Islamic Financial Institutions, and related agencies. Fourth, research-based innovation on sharia economic products that are rarely addressed. For example sharia tourism (nature, religion, culinary, cultural), e-commerce, and others. Fifth, patent and continuous collaboration between universities and Islamic Financial Institutions by making “student savings”. Sixth, educational scholarships or educational loans are products of the Islamic Financial Institutions itself.
KONSEP KESEJAHTERAAN DAlAM ISLAM
EQUILIBRIUM 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.v3i2.1268

Abstract

Among the aspects that are often used as indicators of welfare measure are income, population, health, education, employment, consumption, housing, and social culture. If we use indicators will arise the question of whether the fulfillment of the indicators that a person would have to obtain welfare, why some people already have the luxury homes, vehicles, deposits and various forms of other properties should feel restless, uneasy, frightened, even there ended his life by suicide. Based on the above facts, it seems there is a lack in measuring the welfare of society. In Islamic economics, happiness is given by Allah. to anyone (male and female) who want to do good deeds along with faith in Allah. As mentioned by Allah. In Surah An-Nahl verse while the three indicators to measure welfare and happiness is a mental formation (tawhid), consumption, and the loss of all forms of fear and anxiety, as mentioned Allah. In verses 3-4 Quraish letter. As for the social concern that represented by zakat has a great potential in this country, and if it can be realized, zakat is a factor that contributes greatly to the economy of the community, especially for rural people.Di antara aspek yang sering digunakan sebagai indikator ukuran kesejahteraan adalah pendapatan, populasi, kesehatan, pendidikan,  pekerjaan,  konsumsi,  perumahan,  dan  sosial  budaya. Jika kita menggunakan indikator akan timbul pertanyaan apakah pemenuhan indikator bahwa seseorang harus mendapatkan kesejahteraan, mengapa beberapa orang sudah memiliki rumah mewah, kendaraan, deposito dan berbagai bentuk properti lainnya harus merasa gelisah, takut, bahkan ada yang mengakhiri hidupnya dengan bunuh diri. Berdasarkan fakta di atas, tampaknya ada yang kurang dalam mengukur kesejahteraan masyarakat. Dalam ekonomi Islam, kebahagiaan diberikan oleh Allah kepada siapapun (pria dan wanita) yang ingin melakukan perbuatan baik bersama dengan iman kepada Allah. Seperti yang disebutkan oleh Allah dalam Surat An- Nahl ayat 97, sedangkan tiga indikator untuk mengukur kesejahteraan dan kebahagiaan dalam islam adalah tauhid, konsumsi, dan hilangnya segala bentuk ketakutan dan kecemasan. hal itu seperti yang disebutkan Allah dalam ayat 3-4 surat Quraisy. Adapun kepedulian sosial yang diwakili oleh zakat memiliki potensi yang besar di negeri ini, dan jika dapat direalisasikan, zakat merupakan faktor yang memberikan kontribusi besar terhadap perekonomian masyarakat, terutama bagi masyarakat pedesaan
DELAPAN GOLONGAN PENERIMA ZAKAT ANALISIS TEKS DAN KONTEKS
EQUILIBRIUM Vol 7, No 2 (2019): EQULIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i2.5843

Abstract

This study aims to compare eight groups of zakat recipients in the opinion of ulama and the actualization of amil zakat institutions to eight groups of zakat recipients. This research used qualitative research with phenomenological approach as a part of qualitative research that explore a phenomena based on perspective and people awareness. The data collected are primary data and secondary data. The object used in this study is the opinion of ulama, Amil Zakat institution Nurul Hayat KC Malang and LAZISMU Malang Regency. Method of data collection are interview, documentation and observation. While data analysis technique uses content analysis techniques.The results of this study, there are similarities in the analysis text that is based on the opinions of ulama and contexts which are actualization by the amil zakat institution, both Nurul Hayat KC Malang and LAZISMU Malang Regency. Except for the riqab group which in the actualization by LAZISMU Malang Regency which had expansion meaning, so that the distribution of zakat was not only for the people free from slavery but also for those who are in opressed.
MUDHARABAH DALAM FIQIH DAN PERBANKAN SYARI’AH
EQUILIBRIUM Vol 1, No 2 (2013): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v1i2.215

Abstract

This research intends to know the theoretical foundations related mudharabah in jurisprudence and Shariah banking. The method used in this research is to study literature. The results showed that mudharabah is a contract between two parties whereby one party called rab al-mal (investors) entrusts money to the second party, called mudharib, for the purpose of running a trading business. Mudharabah contract has no basis in the Qur’an and Sunnah, the contract has been used to run a trade by the early generations of Muslims. Mudharabah contract is very different with the syariah bank mudharabah contract as generally described by maszhab-schools of fiqh, or as envisaged by the Shariah bank as a theoretical model of joint venture capital financing, or financing for industrial development.
Financial Performance and Health Analysis of Islamic Banking Pre-Mega Merger
EQUILIBRIUM 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.v10i1.14852

Abstract

The Islamic banking industry has transformed into an industry with prospects that can surpass conventional banking. This study analyzes the effect of the financial performance and soundness of Bank Syariah Indonesia before the mega-merger on profitability. The research uses bank health indicators, including Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (OER), Net Operating Margin (NOM), and Return on Assets (ROA). The research method uses multiple linear regression. The results showed that CAR, NPF, and NOM did not affect ROA. However, FDR and OER affect ROA. Indonesian Islamic banks need to pay attention to the feasibility aspect of financing to avoid non-performing financing. Islamic banks use FDR and OER to increase their profitability because the conditions experienced by Bank Syariah Indonesia as the leading Islamic bank in Indonesia after the mega-merger, are considered capable of simultaneously representing.
IMPLEMENTASI KONSEP PEMAKNAAN SHALAT IMAM AL-GHAZALI DALAM MEMBENTUK ETIKA AUDITOR UNTUK MEWUJUDKAN KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK SEMARANG
EQUILIBRIUM 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.v5i2.2814

Abstract

This study aims to implement the concept of meaning of al-Ghazali imam prayer on audit quality through auditor ethics at KAP in Semarang. this research uses qualitative research approach with case study design. Technique of taking data through interview, documentation and observation. Data analysis used is interactive mile mileage technique hubbermens. The result of this research can be seen that the implementation of the meaning concept of al-Ghazali imam prayer can form the quality of auditor through appreciation of Hudhur al-Qalbi concept (concentration) is very needed in a job to avoid error. At-Tafahhum (understanding) is always the first key before we do the work so there is no shift with the other team, it also did not escape the role of concentration. At-Ta'dziem, (feeling the greatness of God), feeling the greatness of God gives motivation to every auditor in his actions so he feels watched in every step. Al-Haibah (amazed by God's majesty and fear of His torment) is the projection of fear. Fear must be owned by all auditors as a follow-up to be careful in the workplace. Ar-Raja ', (hoping the prayers are accepted and rewarded by Allah). This is in line with the fear, the sense of hope is always true in conducting the audit so that responsibility to the service user is fulfilled, especially spirutal responsibility to Allah SWT. Al-Haya '(shame) shame is as a whip of self in order to have good audit quality. Shame if punished, embarrassed if you have low audit work, and embarrassment to have an assessment of a low boss. So it can be concluded that the concept of meaning of al-Ghazali imam prayer can form one's inner behavior. So the quality of audit becomes an integral part with the personal quality of auditors in internalisai meaning of prayer in carrying out the duties as auditors yaang integrity in KAP Semarang
DISTRIBUSI LABA SEBAGAI IMPLEMENTASI NILAI KEADILAN DALAM AKUNTANSI SYARIAH PADA PT. BANK SYARIAH MANDIRI
EQUILIBRIUM 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.
Students’ Investment Decisions with Intention as an Intervening Variable
EQUILIBRIUM Vol 9, No 1 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i1.9995

Abstract

This quantitative research aimed to determine the factors influencing students’ decisions to invest with intention as an intervening variable using the Partial Least Square (PLS) method through the smartPLS 3.0. The population in this study was UINSA students who already had accounts in GIS UINSA. The research sample of 110 respondents was selected using purposive sampling techniques. The results showed that intention influences students’ investment decisions. Returns and technological advancements influence their investment decision through intention, both directly and indirectly.Conversely, knowledge, motivation, and capital market training do not affect that, either directly or indirectly. Therefore, knowledge and Islamic capital market training need more attention. It can be done by optimizing the socialization and education about the Islamic capital market by holding seminars, training, webinar and providing facilities and tools that promote the motivation to invest in the Islamic capital market to influence the intention of students to invest.

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