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Contact Name
Elif Pardiansyah
Contact Email
elfardianzyah@untirta.ac.id
Phone
+6281391257400
Journal Mail Official
fauzanadim@iainkudus.ac.id
Editorial Address
Gedung Pascasarjana, Institut Agama Islam Negeri (IAIN) Kudus Jalan Conge Ngembalrejo Kotak Pos 51 Kudus 59322
Location
Kab. kudus,
Jawa tengah
INDONESIA
Equilibrium: Jurnal Ekonomi Syariah
Core Subject : Religion, Economy,
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.
Articles 227 Documents
Determining Model of Halal Lifestyle: A Study on the Role of Kopontren Annisa, Arna Asna
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.v9i1.10458

Abstract

The gap between the growth of the global halal industry and the people's halal lifestyle must be fixed immediately. This study aims to analyze the halal lifestyle in pondok pesantrens known to have a character education pattern in their curriculum. This phenomenological research was carried out by in-depth interviews with caregivers and students at the Pondok Pesantren Edi Mancoro and observations. The results of data processing with Atlas t.i show that the leading sector in the development of halal values in Pondok pesantren is Kopontren. With a participatory education pattern, Kopontren involves students in procuring goods and evaluating daily halal needs. The exemplary caregivers also determine the pattern of halal consumption so that the halal lifestyle becomes the morals of the students and becomes an example for society. This novelty research is the first community-based halal value development model and can be used as a recommendation for the development of the Indonesian halal industry.
ANALISIS DAMPAK PP NO.109 TAHUN 2012 TERHADAP KINERJA PT. GUDANG GARAM, TBK DAN SOSIAL EKONOMI KOTA KEDIRI (STUDI KOMPARASI SEBELUM DAN SESUDAH DITERAPKANNYA PP NO. 109 TAHUN 2012)
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.v7i1.5220

Abstract

 This study aims to analyze the financial performance of PT. Gudang Garam, Tbk before and after the application of PP No. 109 of 2012 and analyze the socio-economic status of the city of Kediri before and after the application of PP No. 109 of 2012. The type of research used in this study is to use descriptive research methods with a qualitative approach. The results of this study indicate that the financial performance of PT. Gudang Garam, Tbk before the stipulation of PP No. 109/2012 as follows: The company is quite consistent in maintaining the rotation of its supply to generate profits from year to year. And it can be said that for 10 years, the company has experienced a steady increase in achieving a proportional level of sales. As for the financial performance of PT. Gudang Garam, Tbk after the enactment of PP No. 109/2012 as follows: For income, debt to equity ratio, profit before tax, net income, assets and equity tend to experience an increase. Socio-economic before the enactment of PP No. 109/2012 as follows: The population of the city of Kediri has increased. The rate of population growth is mainly driven by the factors of relative high birth rates and factors of population migration from outside the city to the City of Kediri because this region has a socio-economic appeal that is relatively better than the surrounding areas. While socio-economic after the enactment of PP No. 109/2012 as follows: In 2014 the city of Kediri ranked first in the highest unemployment in East Java. The reason is that in 2014 there were massive layoffs from PT. Gudang Garam. However, the positive impact of these layoffs is that employees who are laid off turn their professions into entrepreneurs in MSMEs. This condition makes the social economy of the city of Kediri more conducive. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPERCAYAAN NASABAH MUSLIM PENGGUNA MOBILE BANKING DI BANK MUAMALAT INDONESIA 118 KANTOR CABANG PEMBANTU KUDUS Sa'diyah, Mahmudatus; Aziroh, Nur
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.v1i1.202

Abstract

This research intends to know the factors that influence the level of customer confidence Muslims mobile banking users in Bank Muamalat Indonesia Holy Branch Office. The sample in this study amounted to 160, which is a mobile banking users in Bank Muamalat Indonesia Holy KCP. Statistical tool used is Structural Equation Modeling (SEM). Data were analyzed using statistical software AMOS 16.0. The results of this study indicate that shared value is a factor that affects customer confidence in mobile banking users, while the communication has not been able to increase customer confidence in mobile banking users and opportunistic behaviors control has not been able to increase the confidence of users of mobile banking.
Challenges and Development Strategy of Sharia Insurance in an Era of Economic Disruption Syahputra, Angga; Nurtiyasari, Devi
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.v9i2.10670

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 Sof'an, Muhammad; Supriyadi, Supriyadi
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.v4i2.1949

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 Fatmawatie, Naning
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.v3i2.1252

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. 
PERTIMBANGAN ETIS, DAN KOMPONEN PERILAKU TERENCANA TERHADAP INTENSI WHISTLEBLOWING INTERNAL Purwantini, Anissa Hakim
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.v4i1.1841

Abstract

This study empirically examine the influence of professional commitment, ethical judgements, and the components of planned behavior to the intention of internal whistleblowing. The data in this study are primary data which obtained by distributing questionnaires directly to the respondents, undergraduated accounting students at the University of Muhammadiyah. The sampling technique using purposive sampling method. Hypothesis testing is done by multiple regression analysis. The results showed that the only variable subjective norms has positive effects on internal whistleblowing intentions, while the other variables are professional commitment, ethical judgements, attitudes, and perceived behavior control is not having an effect to the intention of internal whistleblowing. Results of regression estimates indicate the predictive ability of the model by 39.2% while the remaining 60.8% is influenced by other factors outside the research model.
ENTREPRENEURSHIP BAGI UMMAT ISLAM Retnanto, Agus
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.v2i2.723

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