Equilibrium: Jurnal Ekonomi Syariah
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
168 Documents
<![CDATA[PENGARUH PENDAPATAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS (ROA) BANK SYARIAH MANDIRI PERIODE 2006-2014 ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 3, No 1 (2015): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v3i1.1270
<![CDATA[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).]]>
<![CDATA[EFEKTIFITAS LITERASI MELALUI GAME NABUNG SAHAM GO TERHADAP KEPUTUSAN MEMBELI SAHAM SYARIAH ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 7, No 2 (2019): EQULIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v7i2.5816
<![CDATA[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.]]>
<![CDATA[TAWARRUQ PRACTICE FOR LIQUIDITY MANAGEMENT IN ISLAMIC MONEY MARKET IN INDONESIA AND MALAYSIA ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 1, No 2 (2013): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v1i2.219
<![CDATA[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]]>
<![CDATA[ANALISIS DAMPAK LIKUIDITAS TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2010 -2016 ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 6, No 1 (2018): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v6i1.3254
<![CDATA[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]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI PENETAPAN MARGIN PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN JEPARA ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 3, No 2 (2015): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v3i2.1257
<![CDATA[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.]]>
<![CDATA[SEBUAH PARADOKSAL KRISIS PANGAN DAN IRONI KETAHANAN PANGAN Tinjauan Perspektif Islam ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 1, No 1 (2013): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v1i1.203
<![CDATA[Today the world is faced with major economic crisis. Including the food crisis. One way of dealing to the crisis with food security program, the State’s have rich food encounter crisis, this is a paradox. This research used library research to descriptive analysis, namely to assess the food crisis, food security according to the capitalist and how Islam according to food crisis or food security, called the Islamic perspective. In addition, this research the author uses qualitative research with collecting data from the literature which categorized to the primary and secondary data. How to get the data is obtained by reading leteratur books, papers, magazines, and research reports. To overcome the food crisis there is food security program. Food security according to capitalist consists of three main sub-systems is the availability, access and absorption of food. availability of food is the food in an amount sufficient nutrious and safe for all people in a country which derived either from own production, imports, food stocks and food aid was seen in macro. If the stock is adequate availability of food is considered sufficient. Similarly, access to food is not meant for any individual security can get food needs. It’s how people are able to meet their needs by producing their own, buy, or get help in order to buy. So which determines access to food is a distribution. This distribution is still based on the price mechanism as the capitalist economic doctrine. Islam considers that food security can be achieved by placing the concept of ownership is evident. food security in Islam include: (1) guarantee for compliance basic needs of food; countries that guarantee the basic needs of its people (2) food availability and affordability of food by individual communities, and (3) State of Food Independence.]]>
<![CDATA[Desain Advokasi Penyelesaian Pembiayaan Bermasalah Pada Baitul Maal Wa Tamwil ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 9, No 2 (2021): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v9i2.11730
<![CDATA[This study aims to determine the appropriate problem-solving model of financing. The research method used is socio-legal research. Researchers follow the activities of BMT practitioners and accommodate input from problems that occur. The object of this research is KSPPS Fastabiq Khoiru Ummah in the Kudus district. The study results show that in handling non-performing financing, preventive measures, monitoring, and handling are needed. This is related to the sustainability of KSPPS because the main objective is to channel the right financing and minimize non-performing financing. The recommendation of this research is to use a third party as an intermediary for the settlement. The closeness of employees with initially not problematic members makes members less responsive when resolved by the KSPPS. A third party in a legal aid institution is needed if the financing is difficult to resolve.]]>
<![CDATA[PENGARUH ETIKA KERJA ISLAM TERHADAP PRESTASI KERJA MELALUI KOMITMEN ORGANISASI PADA PONDOK PESANTREN HIDAYATULLAH PATI ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 4, No 2 (2016): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v4i2.1951
<![CDATA[This study aimed to analyze the influence of Islamic work ethics on the work performance which is mediated by the organization commitment on Pondok Pesantren Hidayatullah Pati. The samples were taken using purposive sampling, 167 respondents. The results showed that the Islamic work ethic has an important role for the creation of organizational commitment which is expected to improve the overall performances. Islamic work ethic variable is an important variable in creating organizations commitment and board and employees’ work performance. The improvement of Islamic work ethic from the board and employees influences the organizational commitment; the improvement of Islamic work ethic from the board and employees will affect their work performances; the improvement of better organization commitment will have positive influence to the board and employees’ work performances.]]>
<![CDATA[Resesi Ekonomi dan Implikasinya dari Perspektif Hukum Bisnis ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 9, No 1 (2021): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v9i1.10012
<![CDATA[The period of the Covid-19 pandemic has given rise to prolonged multi-sector problems, including the economic sector, which then resulted in an economic recession and its implications. This condition is undoubtedly expected not to occur in a long time. The hope of all parties, including the government that the recession will return to normal soon by trying various steps and approaches such as the business law approach. This paper focuses on studying how to capture an economic recession and its implications from a business law perspective as an alternative to economic recovery. This research is a library research by tracing bibliographic texts related to economic recession, focusing on the business law approach. The research finding is that the law can provide procedural solutions in resolving economic recessions from business law. Law can create a balance (balance) because it is related to economic development initiatives. The law also plays a role in determining the definition and clear status (definition and clarity of status). In the end, the law must also provide a clear definition and status regarding the consequences of social interaction and accommodate (accommodation) a balance clearly for the interests of individuals or groups in society.]]>
<![CDATA[SKALA USAHA DAN PELATIHAN AKUNTANSI SYARIAH TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI BMT SE- KARESIDENAN PATI ]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi Syariah Vol 4, No 1 (2016): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v4i1.1838
<![CDATA[This study aimed to examine the effect of education managers, company lifespan, scale effort, sharia accounting training on the use of accounting information systems at BMT in ex-Pati residency. This was field research with survey through questionnaires. Samples of this study were the manager of BMT both headquarters and branch offices which actively operate in ex-Pati residency totaling 114 respondents using purposive sampling method. The results showed that managers education influences the use of accounting information systems based on the coeffecience of total effect 0.12. The company lifespan influences the use of accounting information systems based on the coefficience of total effect 0.19. The business scale influences the use of accounting information systems based on the coefficience of total effect 0.20. And sharia accounting training affects the use of accounting information systems based on the coefficience of total effect 0.35.]]>
