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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
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 Maulana, Rizky
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.v8i1.6698

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 Rama, Ali; Meliawati, Meliawati
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.v2i1.714

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.
Muslim Entrepreneur Behavior in Kudus: Spirituality, Religiosity and Business Mustaqim, Muhamad; Ghofur, Abdul; Sholihan, Sholihan
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.v10i2.16323

Abstract

This paper aims to understand the behavioral tendencies of Muslim micro, small and medium entrepreneurs (MSMEs) in Kudus, on the dimensions of religion, spirituality and business activities. The research method used is field research with a qualitative approach, by conducting interviews and observations of the research object. Structured interviews were conducted with 17 informants, taking into account religion, business cluster and business location. The results of the study indicate that the tendency of business behavior of Muslim entrepreneurs is influenced by several factors, one of which is spiritual and religious factors. However, not all of this business behavior is motivated by spiritual and religious factors. Although, in general, economic factors are often the motivation for business behavior.
THE PERCEPTION OF PONOROGO MUSLIM SOCIETY IN CHOOSING ISLAMIC BANKING SERVICES Santoso, Adi; Kristiyana, Naning
EQUILIBRIUM Vol 6, No 1 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i1.3039

Abstract

Research on the perception of Ponorogo Muslim society  in choosing Islamic banking services aims to know their perception toward Islamic bank and to determine the financial transaction done by them. This research was conducted in Ponorogo using quantitative descriptive research method. The population is lecturers of STAIN and FAI UNMUH Ponorogo. The sample of the research is 75 respondents. Primary data were collected using questionnaire. Analysis of the data in the field done by using descriptive quantitative format.Perception of both lecturers of STAIN Ponorogo and Islamic Faculty of UNMUH Ponorogo toward Islamic bank is good. It can be seen from the behavior of the consumers / respondents which was influenced by the factor of education in which it is majority dominated bypostgraduate level, culture factor through Islamic culture in work environment both in STAIN and UNMUH Ponorogo, as well as the stimulus of knowing Islamic products that generate the perception as a feedback of the stimulus. Financial transactions carried out by most of the respondents, or 63% of respondents use the services of conventional banks and Sharia banks, while those who use only pure Islamic financial services are just 11 respondents from the whole number of respondents. This has become a new phenomenon found in this study and the respondents use the services of conventional and Sharia banks are based on the rules of the institution where they work.
ANAlISIS PENGUKURAN KINERJA KARYAWAN DENGAN METODE HUMAN RESOURCES SCORECARD DI BMT LOGAM MULIA
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.v3i2.1265

Abstract

Human Resources Scorecard (hRSC) is a method of measuring human resources in detail. This method measures the human resources of the four perspectives namely; financial, customer, operations and strategy. This article aims to measure the performance of employees with methods hRSC. Data obtained from the documentation and interviews and analyzed by hRSC from various perspectives. Kajin results showed that from the perspective of the financial performance of the employees KSPS BMT “X” in 2013 amounted to 2:17 (less categories) and in 2014 amounted to 3:17 (both categories). And from the perspective of customers in 2013 amounted to 3 (medium category) and in 2014 amounted to 3.79 (both categories). While operating perspective in 2013 amounted to 3:18 (medium category) and in 2014 by 4 (both categories). When the perspective of the strategy in the year 2013 by 3 (medium category) and in 2014 amounted to 3.88 (both categories). And comprehensively by looking at four hRSC overall perspective is generated, in the year 2013 by 3:01 (medium category) and in 2014 amounted to 3.85 (both categories).      Human Resources Scorecard (hRSC) merupakan sebuah metode  pengukuran  sumber  daya  manusia  secara  detail.  Metode ini mengukur sumber daya manusia dari empat perspektif yaitu; financial, pelanggan, operasi dan strategi. Artikel ini bertujuan untuk mengukur kinerja karyawan dengan metode hRSC. Data diperoleh dari dokumentasi dan wawancara dan dianalisis dengan metode hRSC dari berbagai perspektifnya. hasil kajin menunjukkan bahwa dari perspektif financial kinerja karyawan KSPS BMT “X” tahun 2013 sebesar 2.17 (kategori kurang) dan tahun 2014 sebesar 3.17 (kategori baik). Dan dari perspektif pelanggan pada tahun 2013 sebesar 3 (kategori sedang) dan tahun 2014 sebesar 3.79 (kategori baik). Sedangkan perspektif operasi pada tahun 2013 sebesar 3.18 (kategori sedang) dan tahun 2014 sebesar 4 (kategori baik). Manakala perspektif strategi di tahun 2013 sebesar 3 (kategori sedang) dan tahun 2014 sebesar 3.88 (kategori baik). Dan secara komprehensif dengan melihat empat perspektif hRSC secara menyeluruh dihasilkan, pada tahun 2013 sebesar 3.01 (kategori sedang) dan tahun 2014 sebesar 3.85 (kategori baik).
ETOS KERJA ISLAM DAN BUDAYA ORGANISASI: PENGARUHNYA TERHADAP KINERJA KARYAWAN MULTIFINANCE SYARI’AH
Equilibrium: Jurnal Ekonomi Syariah 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.v7i2.5808

Abstract

This study aims to investigate the influence of Islamic work ethics and organizational culture on employee performance at Shari’ah Multifinance Lampung. The samples were done nonprobability sampling with purposive sampling method and then analyzed using multiple regression analysis. The result show that the application of Islamic work ethics positively influenced on employee performance. its known from the t test value (2.463) more than t table (2.040).  On the other hand, organizational culture negatively effected on employee performance. its known from the t test value (-2.577) less than t table (2.040). Than, simultaneously both on the variable have a positive significant effect on employee performance known from the F test value (3.686) is more than F table (2.90).
TINJAUAN KEPEMILIKAN DALAM KPR SYARIAH: ANTARA MURABAHAH, IJARAH MUNTAHIYYAH BITTAMLIK, DAN MUSYARAKAH MUTANAQISAH
Equilibrium: Jurnal Ekonomi Syariah 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.v1i2.210

Abstract

The house is a basic need, but not everyone has the purchasing power. This opportunity is exploited by the Islamic banking with Sharia mortgages or Financing Home Ownership. There are three financing agreement used by mortgage banks in the Shari’ah ie murabaha contract, Muntahiyyah bittamlik ijara contract, and Musharaka mutanaqisah contract. This study uses the method based on litelature aimed to uncover how the implementation of the contractagreement in the main Islamic banks in the matter of ownership. Of studies conducted found a mismatch between the Islamic principles of positive law which has been applied in the third contract. The problems relating wakalah contract, and their impact on ownership.
The Covid-19, Policy, and Islamic Capital Market in Indonesia Retnoningsih, Sri; Naufa, Ahmad Maulin; Astuti, Wulan Budi
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.v10i1.13542

Abstract

This paper examines the impact of Covid-19 (death and positive cases) on Indonesia's Islamic capital market, proxied by the Jakarta Islamic Index. Covid-19 data in Indonesia, which is proxied by four measures such as the number of new cases (NC), cumulative cases (CC), new deaths (ND), and cumulative deaths (CD). Further, whether any policy from regulators could mitigate its impact, we utilize daily time-series data from January to July and propose the multiple regression model to test its effect with some robustness checks. Our results indicate that Covid-19 leads to a lower price of the Islamic index, and the regulations from the government could reduce its negative impact. The negative impact of Covid-19 could be reduced by policies from the Indonesian government and other authorities like OJK, IDX, and BI. The policy from those regulators is grouped by policy backgrounds such as lockdowns and restrictions, reopening economy like new normal, fiscal, monetary, and macroeconomic, exchange rate, and balance of payments. Therefore, it is pivotal to alleviate Covid-19’s drawbacks on the Islamic capital market by providing relevant policies in Indonesia.