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Elif Pardiansyah
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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 227 Documents
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MASALAH AGENCY DALAM PEMBIAYAAN MUDHARABAH DI BANK SYARI’AH
Equilibrium: Jurnal Ekonomi Syariah 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.v2i1.719

Abstract

This paper attempts to theorise the behaviour of the Islamic firm in the light of the new theory of the firm. In this papers, we explore the agency problems and effort to minimalize the agency problems throught screening of adverse selection. The adverse selection due to the pre-contractual endowment of information to the entrepreneur about the productivity of the venture with respect to effort and capital. The agency problem will not happened in the mudharabah financing if the shahibul mal applied the restricted screening of adverse selection to the mudharib. The study has found that there are six attributes considered from the mudharabah projects point of view, which include the prospect of project, availability of collateral, healthiness of project, project’s financial statements, clarity of contract conditions, and conformity of time period. In regard to mudharib attributes, the study has also concluded five characteristics which are considered important. They include the business capacity, [personal] collateral, mudharibs’ reputation and family background, and their business commitments.Keywords: Screening, Adverse selection, Moral hazard, Agency problemTulisan ini mencoba untuk berteori perilaku perusahaan Islam dalam terang teori baru perusahaan. Dalam makalah ini, kami mengeksplorasi masalah keagenan dan usaha untuk meminimalkan masalah lembaga pikir screening seleksi yang merugikan. Pemilihan merugikan karena dana abadi pra-kontrak informasi kepada pengusaha mengenai produktivitas usaha sehubungan dengan usaha dan modal. Masalah keagenan tidak akan terjadi dalam pembiayaan mudharabah jika mal shahibul menerapkan skrining terbatas seleksi merugikan mudharib.Studi ini menemukan bahwa ada enam atribut yang dianggap dari proyek mudharabah sudut pandang, yang meliputi prospek proyek, ketersediaan jaminan, kesehatan proyek, laporan keuangan proyek, kejelasan kondisi kontrak, dan kesesuaian jangka waktu. Dalam hal atribut mudharib, studi ini juga telah menyimpulkan lima karakteristik yang dianggap penting. Mereka termasuk kapasitas bisnis, [pribadi] agunan, reputasi mudharibs 'dan latar belakang keluarga, dan komitmen bisnis mereka.Kata kunci: Penyaringan, seleksi Adverse, moral hazard, masalah Agency
The Determinants of Intention to Adopt Islamic Financial Technology in Indonesia Pardiansyah, Elif; Sobari, Nurdin; Usman, Hardius
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.v10i2.16539

Abstract

This study analyses the factors determining the intention to adopt Islamic financial technology for Muslim users in Indonesia. This study uses a quantitative approach to analyze the determinant of intention to adopt Islamic fintech. The analysis was carried out using Structural Equation Modeling (SEM) with the SmartPLS application tool to examine the relationship between variables in the model. 205 respondents were selected through a purposive sampling technique to get Muslim respondents in Jabodetabek and Bandung who had used fintech applications but had not used sharia fintech. The results showed that the determinant of intention to use Islamic fintech is positively and significantly influenced by Perceived Usefulness (PU) and attitude (A). Meanwhile, perceived ease of use (PEOU), trust (T), and religiosity (R) have a positive but not significant effect on the intention to use (ITU) Islamic fintech. Indirectly, perceived ease of use and trust has a positive and significant effect on the intention to use Islamic fintech through perceived usefulness (PU) and attitude variables; perceived usefulness (PU) and religiosity (R) have a positive and significant effect on the intention to use Islamic fintech through attitude.
SHARIA DIGITAL BUSINESS : STRATEGI DAN PENGEMBANGAN BISNIS BERKELANJUTAN Nugraha, Aryan Eka Prastya; Murniawaty, Indri
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.v6i2.3623

Abstract

 The purpose of this study is to introduce strategies and develop digital businesses on an ongoing basis that remain Islamic based to be able to continue to compete in the current era of digital disruption. The methods used are Literature review papers (LRPs). The results of the study explain that there are several appropriate strategies to be used as a reference for digital sharia business, namely products sold, product promotion, alternative payments that are in accordance with rules and do not violate religious prohibitions (riba, gharar, maysir, and haram). The development of the right strategy of the selected sharia products must be precisely in accordance with market demand. The pricing strategy that is set must also meet the requirements, namely the need for openness from the seller to the buyer, which is explained in detail the price components on the online trading platform, or on the online marketplace. The sustainability of the digital sharia business sector in the next few years is a matter of great interest, and this research can be used as a reference for strategies to continue to survive and develop. 
PENERAPAN PSAK NO. 106 PADA PERLAKUAN AKUNTANSI MUSYARAKAH di BMT AL-IHSAN METRO LAMPUNG
Equilibrium: Jurnal Ekonomi Syariah 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.v5i1.2466

Abstract

This study aims to analize the accounting treatment musyarakah in BMT Al-Ihsan is in conformity PSAK 106. This is descriptive field research. The data were collected by interview and documentation. After the data were obtained, the data were then analyzed deductively.  Based on the results of the study, BMT Al-Ihsan has less adopted PSAK 106. On the measurement and presentation of accounting which was appropriate, due to the measurement of BMT Al-Ihsan only use the funds in the form of cash, but the use of funds in the form of non-cash was considered ineffective and complicated the BMT in the management so that more risk will be borne by the BMT. Furthermore, the presentation of the recording made by BMT toward active partner was not in accordance with the rules specified in PSAK. Because the active partners only administer simply recording such as recording at the time of receipt of funds, installment payment, and the amount of profit sharing.
PENGARUH PENDAPATAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS (ROA) BANK SYARIAH MANDIRI PERIODE 2006-2014
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.v3i1.1270

Abstract

Profit loss sharing is one of excellence of islamic banking and its icon compared to the conventional banks because of the principle of partnership and justice provided more benefits to the real sector. however,  it does not provide big contribution of funds compared with other contract. This article aims to analyze the influence of Mudaraba and Musharaka’s revenue to level of profitability (ROA) of Bank Syariah Mandiri partially or simultaneously. The study used descriptive research with quantitative approach. The samples were done nonprobability sampling with purposive sampling method. The rusult show that the Mudaraba revenue variables have positive and significant effect on ROA. Its known from the t test value (8.679) more than t table (2.03452), and variable Musharaka revenue have a significant negative effect on the variable RoA. Its known from the value of – t test (-4.905) is less than –t tabel (-2.03452), Then, simultaneously both on the contract have positive significant effect on ROA known from F test value (46.383) is more than F table (3.28).  Bagi hasil merupakan salah satu keunggulan dari perbankan syariah dibandingkan dengan bank konvensional karena prinsip musyarakah dan mudharabah memberikan manfaat lebih kepada sektor riil. Namun dalam praktiknya, kedua kontrak tersebut tidak memberikan kontribusi besar dibandingkan dengan kontrak lainnya. artikel ini bertujuan untuk menganalisis pengaruh pendapatan Mudharabah dan Musyarakah untuk tingkat profitabilitas (ROA) Bank Syariah Mandiri secara parsial maupun simultan. Jenis dan penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Pengambilan   sampel   dilakukan   dengan   nonprobability   dengan metode purposive sampling. Dan jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari instansi resmi yang bersangkutan. Penelitian ini menghasilkan kesimpulan bahwa variabel pendapatan Mudharaba berpengaruh positif dan signifikan terhadap RoA. hal itu diketahui dari nilai uji t (8,679) lebih dari t tabel (2,0345), dan variabel pendapatan Musyarakah memiliki efek negatif yang signifikan terhadap variabel ROA. Hal itu diketahui dari nilai uji t (-4,905) lebih kecil dari tabel t (2,0345), Kemudian, secara simultan kedua kontrak berpengaruh signifikan positif terhadap ROA hal itu diketahui dari nilai uji F (46,383) lebih dari F tabel (3.28).
EFEKTIFITAS LITERASI MELALUI GAME NABUNG SAHAM GO TERHADAP KEPUTUSAN MEMBELI SAHAM SYARIAH
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.v7i2.5816

Abstract

This  research aims to determine  an influence of understanding of students of IAIN Kudus through the game of saving stock go to the decision to buy Islamic shares. The research approach uses a quantitative approach with the path analysis method through the warpPLS 6.0 application. Literacy as an independent variable is a buying decision as an dependent variable and game media as an intervening variable. The subjects in this study were 100 students of IAIN Kudus using purposive random sampling technique. The results showed that there is an influence of literacy through games on purchasing decisions with a significance of 0.003. The indirect effect is 0.192 and the total effect is 0.569. This means that literacy through the savings game go stock has a positive and significant effect on the decision to buy Islamic stocks.
TAWARRUQ PRACTICE FOR LIQUIDITY MANAGEMENT IN ISLAMIC MONEY MARKET IN INDONESIA AND MALAYSIA
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.v1i2.219

Abstract

The fast development of Islamic banking and finance in the global market in the last two decades has been raised some issues especially the issue of lack of the product for liquidity management. High demand for Islamic banking and finance it impact high innovation of products and services. Since the business of banking merely related to funding and financing that is also relevant to Islamic banking and intermediary institution, the issue of surplus position and deficit position it has to covered by the product that manage this liquidity issues. The main purpose of this paper is to review the tawarruq that being practiced as Islamic money market instrument in Indonesia and Malaysia that used by Islamic financial institution for liquidity management. In 2011, Jakarta Future Exchange has launched one instrument for Islamic bank as liquidity management instrument namely Komoditi Syariah. This product has some features differences with Bursa Suq Al-Sila Malaysia which launced in 2009, nevertheless they are using the same Islamic contract that is commodity murabahah or known as tawarruq. This paper found that there are some shariah potential issues that affect the compliancy of the product. The paper tries to put some shariah issues in the structures that should be taken into consideration for future shariah structure in liquidity risk management in Islamic banking industries. Therefore, Islamic bank, Islamic stock exchange institutions and other Islamic financial that offer Islamic financial services may take into concern what are shariah parameters in apppling tawarruq structure in any product and services in Islamic bank. Kata kunci: Liquidity Management, Tawarruq, Komoditi Syariah, Bursa Suq Al-Sila
Fraud Detecting Using Beneish M-Score and F-Score: Which is More Effective? Husnurrosyidah, Husnurrosyidah; Fatihah, Inayatul
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.v10i1.15351

Abstract

Beneish M-Score and F-Score are methods of identifying fraud in financial statements. The difference in research results between the two methods requires an in-depth study of the effectiveness of the Beneish M-Score and F-Score methods for detecting fraud. The type of research is descriptive and quantitative. The population in this study were companies registered in JII from 2017-2021. Through purposive sampling, ten sample companies were obtained. The results revealed that the Beneish M-Score method is more effective in detecting fraud in JII-registered companies in 2017-2021 than the F-Score. Evidenced by a higher level of accuracy and lower error type than the F-score method. However, the F-Score method has weaknesses in the level of accuracy and type error. Therefore, the Beneish M-Score helps regulators and auditors detect fraud in financial statements, so it is very important for potential investors to be able to make the right investing decisions.
ANALISIS DAMPAK LIKUIDITAS TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2010 -2016
Equilibrium: Jurnal Ekonomi Syariah 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.v6i1.3254

Abstract

AbstrakPenelitian ini bertujuan untuk meninjau trade-off antara likuiditas dan profitabilitas disektor Perbankan Syariah di Indonesia. Obyek dalam penelitian ini adalah Bank Umum Syariah di Indonesia yang telah terdaftar di Bank Indonesia/OJK periode 2010 - 2016. Metode analisis data menggunakan uji analisis regresi data panel dengan model estimasi Ordinary Least Squares (OLS) dengan menggunakan alat bantu program Eviews 9. Hasil yang diamati menunjukkan adanya trade-off antara likuiditas dengan profitabilitas hanya tergambar pada: rasio CR dengan rasio ROA, ROE dan ROI; Rasio LR dengan rasio ROA; rasio QR dengan rasio ROE dan NPM. Sedang tidak adanya trade-off antara likuiditas dengan profitabilitas bergambar pada: rasio CR dengan NPM; rasio LR dengan rasio ROE, ROI dan NPM; rasio QR dengan rasio ROA dan ROI. Pengungkapkan  6 (enam) rasio yang memberikan hubungan signifikan dan ada 5 (lima) yang tidak signifikan merupakan indikasi bahwa perubahan posisi likuiditas perusahaan perbankan syariah di Indonesia belum memberikan dampak perubahan profitabilitas yang luar biasa.Kata kunci: Likuiditas, Profitabilitas, ROE, ROA, ROI, NPM dan BUSAbstractThis study aims to review the trade-off between liquidity and profitability in the Sharia Banking sector in Indonesia. The object of this research is the Sharia Commercial Bank in Indonesia which has been registered in Bank Indonesia / OJK period 2010-2015. The data analysis method uses regression analysis of panel data with estimation model of Ordinary Least Squares (OLS) using Eviews 9. Results observed indicates a trade-off between liquidity and profitability is reflected only in: the ratio of CR to ROA, ROE and ROI; LR Ratio with ROA ratio; QR ratio with ROE and NPM ratios. There is no trade-off between liquidity and profitability illustrated on: CR ratio with NPM; LR ratio with ROE, ROI and NPM ratio; QR ratio with ROA and ROI ratio. The disclosure of 6 (six) ratios that give significant relation and there are 5 (five) insignificant is an indication that the change of liquidity position of sharia banking company in Indonesia has not resulted in profound changes of profitability. Keywords: Liquidity, Profitability, ROE, ROA, ROI, NPM and BUS
ANALISIS FAKTOR YANG MEMPENGARUHI PENETAPAN MARGIN PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN JEPARA Rahmawati, Fithria Aisyah; Rokhman, Wahibur
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.v3i2.1257

Abstract

The rate of margin in the contract murabaha not only affects on the level of profit sharing of shareholders, but also affect on the depositors. This study aimed to analyze the factors that influence on the determination of the profit margin in the murabaha financing. The analytical method used is multiple linear regression analysis with the variable operating costs, profit targets, cost of funds, risk cost andthe average margin level market. Results of this study indicate that factors operating costs, risk of cost, and the average margin market significantly influence the determination of the profit margin onmurabaha financing at BMT in  Jepara Regency. While the factor cost of funds and profit targets not significantly affect the profit margin on murabaha financing.Tingkat margin yang ditentukan dalam akad murabahah tidak hanya berpengaruh terhadap tingkat bagi hasil pemegang saham, tetapi juga berpengaruh pada bagi hasil yang diberikankepada anggota penyimpan dana. Inikarena Murabahah merupakan akad pembiayaan yang paling dominan di lembaga keuangan syariah. Kajian ini bertujuan untuk menganalisis faktor-faktor yangberpengaruh terhadap penetapan profit margin pada pembiayaan murabahah. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan variable biaya operasional, profit target, costof fund, risk cost dan tingkat rata-rata marjin pasar. hasil kajian ini menunjukkan bahwa faktor biaya operasional,  risk of cost, dan ratarata margin pasar berpengaruh signifikan terhadap penetapan profitmargin pada pembiayaan murabahah di BMT Se-Kabupaten  Jepara. Sedangkan faktor cost of fund dan profit target tidak berpengaruh secarasignifikan terhadap profit margin pada pembiayaan murabahah di BMT Se-Kabupaten  Jepara.

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