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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 235 Documents
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Does Boycott Participation Influence Purchasing Decisions for American Beverage Products? Solikhawati, Anisa; Buchori, Imam; Samsuri, Andriani; Agus Hidayat, Ahmad
EQUILIBRIUM Vol 14, No 1 (2026): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v14i1.36476

Abstract

Geopolitical tensions arising from the Israel-Palestine conflict have intensified boycott movements against American products among Muslim consumers, influencing their purchasing behavior. This study examines the effects of consumer animosity, consumer ethnocentrism, religiosity, and brand image on purchase decisions regarding American beverage products in Surabaya, Indonesia, with boycott participation serving as a moderating variable. A quantitative approach was employed, and data were collected from 270 respondents and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings indicate that consumer animosity and consumer ethnocentrism have significant positive effects on purchase decisions, whereas brand image has a significant negative effect. Religiosity does not significantly influence purchase decisions. Furthermore, boycott participation weakens the relationship between consumer animosity and purchase decisions while strengthening the relationship between consumer ethnocentrism and purchase decisions. However, boycott participation does not significantly moderate the relationships between religiosity and purchase decisions or between brand image and purchase decisions. These findings demonstrate that consumer responses to American beverage products during periods of geopolitical conflict are shaped by a complex interaction of political hostility, ethnocentric tendencies, and boycott participation. The study contributes to the growing literature on consumer behavior in politically sensitive contexts by highlighting the moderating role of boycott participation in shaping purchasing decisions towards foreign products.
Determinants of Islamic Bank Performance: Board Size and Zakat Disclosure Rachmadani, Wulan Suci; Aldiansyah, Toufan; Kusuma, Bayu Mitra A.; Malikah, Siti
EQUILIBRIUM Vol 14, No 1 (2026): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v14i1.38931

Abstract

This study investigates the determinants of financial performance in Islamic banks by focusing on board diversity and zakat disclosure, addressing the persistent gap between Sharia compliance expectations and actual disclosure practices. While prior research often examines governance and disclosure jointly, evidence on their independent effects remains limited. The purpose of this study is to analyze how governance structures and zakat disclosure individually influence financial performance. A quantitative approach is employed using time series data from 10 Islamic banks in Indonesia over the 2023–2024 period, comprising 80 observations. The data are analyzed using Ordinary Least Squares (OLS) with robust standard errors. The findings reveal that the board of directors has a positive and significant impact on financial performance, highlighting the importance of managerial capacity and strategic decision-making. In contrast, the board of commissioners shows no significant effect, while the Sharia Supervisory Board exhibits a weak negative influence, suggesting its role is more compliance-oriented. Zakat disclosure demonstrates a negative effect on financial performance when measured by Return on Assets, but becomes insignificant under Return on Equity, indicating sensitivity to performance measures. This study concludes that governance effectiveness and Sharia-based disclosure act as distinct drivers of performance. The research contributes to the literature by providing clearer causal insights and offers practical implications for improving governance quality and transparency in Islamic banking.
Transparency and Accountability Model for Infaq Funds at LAZISNU Kudus Aflah, Kuntarno Noor; Zuhurul Fukohak, M. Agus; Fitriyati, Arsyada
EQUILIBRIUM Vol 14, No 1 (2026): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v14i1.37010

Abstract

This study aims to determine the transparency and accountability models of donation funds through WhatsApp (WA) notification feedback sent by INUK owners. Al-Quran infaq (alms) verses are studied in depth through tafsir maudhui (thematic exegesis) to ensure the accuracy of the implementation of alms habits of Kudus residents. In contrast, the study's results serve as a basis for implementing the alms program at LAZISNU Kudus. This type of research is field research with a qualitative descriptive approach. Research data were obtained from LAZISNU documents, the INUK application, and interviews with LAZISNU leaders and INUK tin owners. The results of this study indicate that alms verses in the Quran have various meanings. The number of residents who donate through INUK and the funds they raise continue to increase. The main factor is the trust residents have built through the transparent and accountable use of funds. INUK tin holders can provide feedback and interact with LAZISNU via WhatsApp. This effort is effective in building trust and accountability of the alms funds. The contribution of this research is in the form of information on the appropriate and trustworthy use of funds managed by LAZISNU Kudus, and it provides evidence that small change, if pursued and managed well, can have a positive impact on the organization and the community.
Determinants of Halal Fashion Purchase Behavior: Integrating Religiosity with the Theory of Interpersonal Behavior Rahmawaty, Anita; Kusrini, Eni; Restuti, Dwi Putri
EQUILIBRIUM Vol 14, No 1 (2026): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v14i1.37108

Abstract

This study examines the determinants of Muslim consumer behavior in buying halal fashion by integrating religiosity with the TIB (Theory of Interpersonal Behavior) model. There are eight variables in this study: religiosity, attitude, affect, social factor, habit, facilitating condition, purchase intention, and purchase behavior. This quantitative study uses data from 216 Muslim consumers in Central Java and analyzes them using PLS-SEM. The findings of this study show that religiosity can have a greater increase effect on attitudes, affect, social factors, and habits. Affect, habit, and facilitating conditions positively affects halal fashion purchase intention, but religiosity, attitude, and social factors do not have a direct effect on purchase intention. Meanwhile, habits, facilitating conditions, and purchase intention have a significant direct effect on halal fashion purchase behavior. The results of this study are expected to benefit Islamic businesspeople by helping them understand the factors that shape Muslim consumers’ behavior when purchasing halal fashion products.
Knowledge and Awareness of Microenterprises Regarding Green Accounting Syukriyana, Dzikriya; Prijanto, Tulus; Veno, Andri
EQUILIBRIUM Vol 14, No 1 (2026): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v14i1.37067

Abstract

Awareness of environmental sustainability has become a global concern, including in the business world. Although environmental issues are more often associated with large-scale industries, microenterprises also play an important role in preventing environmental damage through their business activities. By understanding the level of knowledge and awareness of micro-enterprises regarding green accounting, we can take the necessary steps to support its implementation. This study aims to determine the level of knowledge and awareness of green accounting among micro-enterprises. The concept of green accounting, in conjunction with Islamic teachings on moral values, ethics, and the goal of public benefit, closely aligns with Islamic values of environmental responsibility, justice, and accountability. This study is a survey study. Data was collected directly from respondents through a questionnaire. The collected questionnaire data were analyzed using descriptive statistics. The majority of respondents believe that green accounting is important because it can improve business image, increase cost efficiency, and attract more customers. However, this high level of awareness has not been matched by its implementation. This study recommends that green accounting be implemented in microenterprises with the simplest approaches, such as using environmentally friendly raw materials, waste management, recycling, and green energy.

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