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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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INTEGRASI ILMU-ILMU ISLAM
EQUILIBRIUM Vol 1, No 1 (2013): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v1i1.200

Abstract

The purpose of this article is to analyze how to integrate between science and religion. Islamic theology is based revelation, hadith and ijtihad while science is based on human thinking through research on empirical data. Both Islam and Science have different resources and areas which is separated from each other. The dichotomy mindset is still most Muslims today. There are many Muslims who believe that science and religion stand indifferent position , because science relies empirical data , while religion relying on dogma and also religion are not necessarily based on empirical data , but rather based on “ faith “ or belief . Some Muslim scholars have debated about the Islamization of knowledge such as: Ismail Raji al - Faruqi , Syed Muhammad Naquib Al - Attas , Fazlur Rahman , and Ziauddin Sardar . The idea of “ Islamization of knowledge “ is because of the disparities of achievement between science and religion.
Analysis of Integration of the Indonesian Sharia Stock Index with Developing Countries
EQUILIBRIUM 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.v9i2.12387

Abstract

Globalization is rapidly causing an integration of economic and financial systems worldwide, resulting in shocks to the Islamic stock index and reducing the benefits of diversification for investors. Therefore, this study analyzes the integration, influence, response, and contribution of shocks to each developing country’s Islamic stock index. Specifically, analyzing the effect of developing country sharia stock index shocks on Indonesia's sharia stock index. The study uses monthly time series data for 2011-2021 with samples from Indonesia, Turkey, Malaysia, Pakistan, Kuwait, and India using the Vector Error Correction Model (VECM) method. The results showed cointegration or a long-term relationship in the developing countries’ sharia stock index. The Malaysian Islamic Stock Index and the Indian Islamic Stock Index influence the Indonesian Islamic Stock Index. Furthermore, the Indonesian Islamic Stock Index stabilized the fastest in response to the Turkish Islamic Stock Index shocks. However, the Malaysian Islamic Stock Index shock contributes the most to the Indonesian Islamic Stock Index. Developing countries could improve the infrastructure of the Islamic stock index and policy reforms. This would minimize the impact of international stock index shocks and accelerate integration. Investors should consider the dominant economic strength, geographical factors, and trade relations in determining portfolio diversification in global economic conditions. 
ANALISIS EFISIENSI BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) WILAYAH JABODETABEK DENGAN PENDEKATAN TWO STAGE DATA ENVELOPMENT ANALYSIS (DEA)
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.v5i2.2612

Abstract

This research aims to measure the level of technical efficency of Bank Pembiayaan Rakyat Syariah (BPRS) in Jabodetabek Region during the period 2015-2016. This is quantitative reasearch. Data used in this research was a secondary data, collected from financial report from Bank Indonesia and Otoritas Jasa Keuangan. The sampling technique that issued in this research was purposive sampling with taking 12 samples of BPRS. Efficiency measurement in this research used non-parametric statistic Data Envelopment Analysis (DEA) with the intermediation approach. The results showed that 12 BPRS in Jabodetabek Region during the 2015-2016 period as whole has  a  fluctuating level of efficiency. Meanwhile, the second phase of testing using Tobit methods shows that internal factor, CAR, has significant impact on BPRS efficiency in Jabodetabek.
ANALISIS STABILITAS NILAI TUKAR MATA UANG ASEAN-10 TERHADAP DOLAR AS DAN DINAR EMAS
EQUILIBRIUM 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.v4i2.1943

Abstract

This study aimed to determine the stability of ASEAN-10 currency exchange rate on US Dollar and Gold Dinar. It used quantitative descriptive method with variation coefficient. The results indicated that the ASEAN-10 currency is not stable toward US Dollar and Gold Dinar. It is caused by the ASEAN-10 currencies which rely on US Dollar exchange rate that tends to fluctuate. When the variation coefficient is smaller, the currencies will be more stable. Based on the variation coefficient calculation, ASEAN-10 currency which has smallest to largest variation coefficient are Riel Cambodian, New Kip Laos, Baht Thai, Peso Philippine, ringgit Malay, rupiah Indonesia, Dollar Singapore, Dollars Brunei, Kyat Myanmar, and Dong Vietnam. Then, the stability on gold dinar, Rupiah Indonesia tends to be weak. The comparison of US Dollar and Gold Dinar stability is not significant where US dollar is more stable than the Gold Dinar.
Investigasi Empiris: Tata Kelola Perusahaan dan Pengungkapan Sukarela pada Perbankan Syariah di Indonesia
EQUILIBRIUM 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.
PENGARUH KECERDASAN EMOSIONAL KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI SYARIAH DAN KECERDASAN ADVERSITAS SEBAGAI VARIABEL MEDIASI
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.v3i2.1178

Abstract

This research aims to examine and analyze the effect ofadversity intelligence in mediating between emotional intelligence andspiritual intelligence to the understanding of Islamic accounting. Thisresearch is a survey research by using a quantitative approach. Theresearch data ares obtained from 211 respondents by using randomsampling techniques. This research model testing technique usingPLS (Partial Least Square) technique. The results indicated that: first,adversity intelligence was mediating for emotional intelligence to theunderstanding of islamic accounting; second, adversity intelligencewas mediating for spiritual intelligence to the understanding of Islamicaccounting.: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecerdasan adversitas dalam memediasi antara kecerdasan emosional dan kecerdasan spiritual terhadap pemahaman akuntansi syariah. Penelitian ini merupakan penelitian survei dengan menggunakan pendekatan kuantitatif. Data penelitian ini diperoleh dari 211 responden dengan menggunakan teknik random sampling. Teknik analisis data penelitian ini dengan menggunakan PLS (Partial Least Square). hasil penelitian menunjukkan bahwa: pertama, kecerdasan adversity memediasi pengaruh kecerdasan emosional terhadap pemahaman akuntansi syariah; kedua, kecerdasan adversitas memediasi pengaruh kecerdasan spiritual terhadap pemahaman akuntansi syariah. 
STUDI EKONOMI SYARIAH TENTANG PERUBAHAN PP NO 46 TAHUN 2013 KE PP NO 23 TAHUN 2018
EQUILIBRIUM 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 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 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 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

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