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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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PERTIMBANGAN ETIS, DAN KOMPONEN PERILAKU TERENCANA TERHADAP INTENSI WHISTLEBLOWING INTERNAL
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.
Determinan Kesehatan Bank Terhadap Kesejahteraan Mudharib dan Kinerja Zakat
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.v8i1.7299

Abstract

This study aims to determine whether there is an influence between the level of bank health on the welfare of mudarib and the performance of zakat in Islamic Banking in Indonesia. The object of this research is Sharia Commercial Bank in Indonesia which has been registered at Bank Indonesia / OJK for the period of 2012 - 2018. The research method used in this research is the explanation method with data analysis techniques using multiple linear regression analysis, classic assumption test, significance test and analysis of the coefficient of determination. The observed results indicate a significant influence between GCG on mudarib welfare and CAR value on the performance of zakat. While the NPF and ROA values showed no significant effect on the welfare of theribe and the performance of zakat. Then, that bank health as measured through Non-performing Finance, Good Corporate Governance, Capital Adequecy Ratio, Return on Assets  simultaneouslyaffects the welfare of charity and the performance of zakat of Islamic banking in Indonesia.
ENTREPRENEURSHIP BAGI UMMAT ISLAM
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
WORK ENVIRONMENT AS MODERATING VARIABLE IMPACT OF TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE
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.v10i2.17142

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 impact of the work environment on work performance, the effect of transformational leadership on work performance through the work environment, and the influence of organizational culture on work performance through the work environment. Quantitative research using questionnaire data collection method. The population in this study were all employees at Non-Bank Islamic Financial Institutions (LKSNB), using a saturated sampling technique of 45 employees. Using 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 impact on the work environment, and work environment had a significant positive effect on work performance. The work environment can mediate the influence of transformational leadership on work performance. In comparison, the work environment has yet to mediate organizational culture's effect on performance. This research contributes to the relationship between transformational leadership behavior, organizational culture, work environment, and employee performance. Various variables are tested to provide results and a more comprehensive understanding of employee performance factors. Therefore, institutional leaders must have transformational abilities, work culture, and the environment by obtaining good information about their employees to achieve expected or significant results.
PENGARUH DIVERSITAS GENDER DEWAN TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2014-2017
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.v6i2.4782

Abstract

This study aims to examine the effect of board gender diversity on financial performance. The study sample included 39 banks listed on the Indonesia Stock Exchange for the period 2015-2017. The analytical method used is multiple linear regression by testing classical assumptions. As a result, the presence of women on the board as measured by women's total board, women's board dummy and women's board ratio proved to have no effect on financial performance. Meanwhile, firm size and net assets as control variables proved to significantly influence financial performance.
PENGEMBANGAN HARTA WAKAF DI SINGAPURA
EQUILIBRIUM 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 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 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
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
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.

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