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
227 Documents
<![CDATA[PENGARUH PELATIHAN AKUNTANSI SYARIAH, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN BMT KABUPATEN KUDUS ]]>
<![CDATA[Husnurrosyidah, Husnurrosyidah]]>
<![CDATA[ EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v6i2.4830
<![CDATA[BMT is a sharia microfinance institution that can reach all levels of society and has the potential to develop into a professional, healthy, and sharia Islamic microfinance institution. However, based on observations in several BMTs domiciled in Kudus, Pati, Jepara and Rembang areas, it still seems that employee performance is poorly demonstrated by marketing that cannot reach the targets set by BMT, even many fictitious sales agents are very detrimental to BMT. This is due to the low internal control in the BMT. In addition, there are still many BMT employees who are professional with accounting so employees need sharia accounting training. This research is a field research with a quantitative approach. The data used are primary and secondary data with survey methods through questionnaires. There are three independent variables in this study, namely (X1) training in Islamic accounting, (X2) accounting information systems, and (X3) internal control. The dependent variable (Y) in this study is employee performance. A sample of 94 respondents, using the purposive sampling method. The results of this study indicate that: 1) sharia accounting training has an effect on employee performance indicated that the PAS direct effect coefficient on KK (path c) in model (1) is 0.12 and significant (<0.02); 2) accounting information system influences employee performance by 0.19; 3) internal control has an effect on employee performance indicated by direct effect coefficient of 0.35.]]>
<![CDATA[IMPLEMENTASI WAKALAH PADA LEMBAGA KEUANGAN MIKRO SYARIAH ]]>
<![CDATA[Rizal, Rizal]]>
<![CDATA[ EQUILIBRIUM Vol 3, No 1 (2015): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v3i1.1275
<![CDATA[Islam provides an opportunity for people to have an economic creativity (muamalah) in order to facilitate his people to fulfil their needs. However, they should still referring to the general rules that have been outlined and not violates a general rule that is not permissible in Islam. Muamalah of human creations are also found in financial institutions such as the financing of products, and Murabaha with wakalah. however, the implementation of this agreement in the Islamic financial institutions particularly Islamic microfinance institutions often found not suitable with Islamic regulation. Thus, it indicates that the rules that have been violated, that is make the financing of islamic institution same with the conventional financial institutions. Islam memberikan peluang bagi umatnya untuk melakukan kreasi di bidang ekonomi atau muamalah agar bisa memudahkan umatnya dalam memenuhi kebutuhan hidupnya. Pembolehan kreasi tersebut tidak lepas begitu saja, tetapi tetap merujuk pada aturan- aturan umum yang telah digariskan. Apabila perilaku manusia melanggar aturan umum, maka hal tersebut tidak dibolehkan dalam Islam. Kreasi manusia bidang muamalah banyak ditemuakan dalam lembaga keuangan seperti dalam produk pembiayaan, di antaranya adalah pembiayaan murabahah yang memakai akad wakalah. Namun, implementasi akad ini di lembaga keuangan syariah terutama lembaga keuangan mikro syariah sering dijumpai belum sesuai dengan ketentuan yang semestinya, sehingga hal ini mengindikasikan adanya aturan yang dilanggar. Dengan adanya aturan yang dilanggar mengakibatkan pembiayaan tersebut mirip dengan kredit yang ada pada lembaga keuangan konvensional.]]>
<![CDATA[Islamic Retirement Planning Among Indonesian Bankers ]]>
<![CDATA[Syamlan, Yaser Taufik]]>;
<![CDATA[Easti, Reti Rahma]]>
<![CDATA[ EQUILIBRIUM Vol 8, No 1 (2020): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v8i1.6565
<![CDATA[This study aims to analyze differences in demographic factors towards retirement planning behavior according to Islamic perspective. This research wants to analyze the influence of clarity of purpose, retirement attitude and potential conflict towards retirement planning behavior according to among the Muslim who is working in a conventional bank and the Islamic Bank. The sample used in this study as many as 270 respondents of both conventional & Islamic Banker in Indonesia. There are two methods that are used in this research which are ANOVA and Multiple Linear Regression. The results identified several demographic variables that were significant such employment status (either working in the conventional bank or Islamic Bank) and income level. Furthermore, some demographic variables do not significant including age, number of dependents and level of education. This research also shows that non-demographic variables such as clarity of purpose, retirement attitudes and potential conflicts affect significantly to influence the behavior of bankers in retirement planning according to Islamic perspective. In conclusion, the conventional Muslim bankers know that they should manage their retirement according to the Shariah value. However, some of them didn’t believe that the Shariah investment instrument can fulfill their desired retirement goals.]]>
<![CDATA[PENGARUH PELATIHAN DAN BUDAYA ORGANISASI TERHADAP EFEKTIFITAS KINERJA KARYAWAN ]]>
<![CDATA[Fatihin, Amirul]]>;
<![CDATA[Rokhman, Wahibur]]>
<![CDATA[ EQUILIBRIUM Vol 2, No 1 (2014): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v2i1.715
<![CDATA[The current study explored the relationship between training, organizational culture, and work performance in Islamic microfinance institutions in Kudus Regency. Specifically, this study examined the effect of training and organizational culture on performance among employees. Survey data was consisted of 84 employees from Islamic microfinance institutions. The empirical tests indicated that training has significant effect on performance. Also, organizational culture has significant effect on performance. Implication, limitation and suggestion for future research are discussed.Keywords: training, organizational culturePenelitian ini menguji hubungan antara pelatihan, budaya organisasi dan kinerja di lembaga keuangan mikro syariah di Kabupaten Kudus. Penelitian ini menguji pengaruh pelatihan dan budaya organisasi terhadap kinerja karyawan. Sampel penelitian ini sebnyak 84 karyawan dari lembaga keuangan mikro syariah. Hasil penelitian ini menunjukkan bahwa pelatihan berpengaruh signifikan terhadap kinerja. Lebih lanjut, budaya organisasi berpengaruh signifikan terhadap kinerja.Kata kunci: Pelatihan, Budaya organisasi serta efektifitas dan kinerja]]>
<![CDATA[PENERAPAN SISTEM EKONOMI SYARI’AH DI NEGARA MINORITAS MUSLIM ]]>
<![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.v6i1.3555
<![CDATA[Kemunduran Umat Islam pada sekitar abad ke-17 sampai abad ke-19, telah membuat Islam menjadi goyah dan tidak kokoh, yang menyebabkan juga konsep-konsep yang didalamnya juga mengalami kegoyahan. Hingga muncullah suatu sistem yang ingin menggantikan sistem ekonomi Islam yakni sistem ekonomi Kapitalis dan sistem ekonomi Sosialis. Kedua sistem ini selalu berlomba-lomba agar bias mendapatkan porsi yang lebih besar dan lebih layak dihadapan umat manusia. Pencarian para ilmuwan terhadap sistem ekonomi yang terbaik terus dilakukan, hingga pada akhirnya para ilmuwan mulai melirik sistem ekonomi Islam yang telah diterapkan sejak zaman Rasulullah. Hal ini disebabkan karena sistem ekonomi kapitalis dan ekonomi sosialis telah melenceng dari tujuannya semula untuk mewujudkan kesejahteraan bersama. Sistem ekonomi Islam diciptakan oleh para Muslimin bukan hanya saja diperuntukkan bagi kaum muslim tapi juga bagi seluruh umat manusia. Yang dapat dibuktikan dengan adanya beberapa karakteristik dalam sistem ekonomi Islam yang ersifat universal. Hingga tidak sedikit dari Negara minoritas Muslim yang telah mengadopsi sistem ekonomi Islam ini untuk dijadikan salah satu sistem perekonomian untuk meningkatkan kesejahteraan negaranya. Dan setiap Negara diperbolehkan untuk menganut salah satu dari sistem yang telah disebutkan sesuai dengan paham ideologinya. Semisal, Negara yang berideologi komunisme, maka akan menerapkan sistem ekonomi sosialis.dan jika Negara tersebut menganut paham kapitalisme, maka akan menerapkan sistem ekonomi kapitalis. Dan apabila suatu Negara menggabungkan kedua sistem ekonomi tersebut, maka bisa dikatakan, bahwa Negara tersebut menganut sistem ekonomi campuran. Dan jika suatu Negara menganut yang berdasarkan syariah Islam, maka sistem yang diterapkan adalah sistem ekonomi Islam. Namun, di negara minoritas muslim yang telah tersebarluaskan sistem ekonomi kapitalis dan sistem ekonomi sosialis merasa tidak leluasa dalam menjalankan aktifitas yang berbasis syariah atau islami, khususnya dalam bidang ekonomi. Pada saat kaum Muslimin melakukan suatu gerakan kemajuan dianggap sebagai tindakan menentang sistem yang ada dan criminal sehingga mereka menjadi termarjinalkan. Kata Kunci: Lemahnya Islam, Ekonomi Kapitalis, Ekonomi Sosialis, Islam Minoritas]]>
<![CDATA[PENGARUH ETIKA KERJA ISLAM DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Hana, Mc. Mifrohul]]>;
<![CDATA[Ghufron, M. Nur]]>
<![CDATA[ EQUILIBRIUM Vol 3, No 2 (2015): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v3i2.1266
<![CDATA[Performance is a result achieved by the worker in his work according to certain criteria to apply for a job. The success of the performance can be affected by several factors that support it. This study aims to empirically examine the influence of Islamic work ethics and transformational leadership on improving the performance of employees in UKM Singocandi, Kota, Kudus. Data collection methods used were the questionnaire and observation. While the analysis using multiple linear regression model. The results showed that the Islamic work ethic significant positive effect on employee performance. This was indicated by the regression coefficient of 0.292 with a significance level of 0.001 t less than 0.05. And transformational leadership also significant positive effect on employee performance. This was indicated by the regression coefficient of 0.993 with a significance level of 0.000 t less than 0.05.Kinerja merupakan suatu hasil yang dicapai oleh pekerja dalam pekerjaannya menurut kriteria tertentu yang berlaku untuk suatu pekerjaan. Keberhasilan kinerja bisa dipengaruhi oleh beberapa factor yang mendukungnya. Kajian ini bertujuan untuk menguji secara empiris pengaruh etika kerja Islam dan kepemimpinan transformasional pada peningkatan kinerja karyawan di UKM desa Singocandi kecamatan Kota Kudus. Metode pengumpulan data yang digunakan adalah dengan kuesioner dan juga observasi. Sedangkan análisis mengunakan model regresi linier berganda. hasil kajian menunjukkan bahwa etika kerja islam berpengaruh positif signifikan terhadap kinerja karyawan. Hal itu ditunjukkan dengan koefisien regresi sebesar 0,292 dengan tingkat signifikansi t sebesar 0,001 yang lebih kecil dari 0,05. Dan kepemimpian transformasional juga berpengaruh positif signifikan terhadap kinerja karyawan. Hal itu ditunjukkan oleh koefisien regresi sebesar 0,993 dengan tingkat signifikansi t sebesar 0,000 yang lebih kecil dari 0,05.]]>
<![CDATA[BEKERJA DI BANK KONVESIONAL MENURUT FIKIH EKONOMI ]]>
<![CDATA[Azwar, Yuzakki]]>
<![CDATA[ EQUILIBRIUM Vol 7, No 2 (2019): EQULIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v7i2.5424
<![CDATA[This study examines the law of working on Conventional Banks according to economic fiqh, in society there is a different view of people who earn a living on Conventional Banks. For some people there is a personal conflict in responding to the law of working in a conventional bank. On the other hand, it works in a conventional bank, although it contains goodness, but it cannot be separated from the interest that the fatwa of the Indonesian Ulema Council (MUI) is categorized as usury. This study was conducted through field research with qualitative analysis methods. Data was collected through interviews with informants working in conventional banks. This field data is reviewed according to the economic fiqh perspective. The results of this study conclude that the law of working at a conventional bank according to economic fiqh is changing if to fulfill the necessities of life in the framework of maslahah which are still Ad-Dharuriyyah and during their activities are still halal and help fellow human beings but haram otherwise.]]>
<![CDATA[IKHTIAR MENJADIKAN DINAR-DIRHAM SEBAGAI MATA UANG DI INDONESIA ]]>
<![CDATA[Mursid, Ali]]>;
<![CDATA[Muklisin, Muhammad]]>
<![CDATA[ EQUILIBRIUM Vol 1, No 2 (2013): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v1i2.212
<![CDATA[Paper money that we hold today is fiat money means the nominal value of money is not balanced by the intrinsic value. As a result, the day-to-day reality of the functions of money has come out of the frame that has been conceptualized in the beginning. Money should have indirect utility functions function. But it would have been eliminated with the advent sumua practice of commodity money, speculation, sagnorage and so on. This paper is made using pieces of library research methods. In this article didiskripsikan many important things about the effort to implement the dinar and dirham as currency in Indonesia. This paper aims to contribute ideas to the Indonesian people to be motivated to apply back the dinar and dirham as currency in the nation’s financial system.]]>
<![CDATA[The Impact of Covid-19 on MSMEs Financing in Indonesia: The Role of Mudharabah and Musharakah ]]>
<![CDATA[Widyanata, Fera]]>;
<![CDATA[Syathiri, Ahmad]]>;
<![CDATA[., Dwirini]]>
<![CDATA[ EQUILIBRIUM Vol 10, No 1 (2022): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v10i1.12328
<![CDATA[One of the economic sectors hardest hit by the Covid-19 in Indonesia is MSMEs. During the Covid-19 pandemic, business capital assistance is urgently needed by MSMEs to keep running. Mudharabah and musharakah are Islamic banking financing products explicitly aimed at business needs and investment in the real sector, such as MSMEs. Therefore, a more in-depth quantitative analysis is needed regarding the role of mudharabah and musharakah contracts on MSMEs financing during the Covid-19 using panel data regression techniques, with a monthly observation period from March 2020 to May 2021 for all Islamic banking in Indonesia. With the Fixed Effect Model approach, it was found that the mudharabah and musharakah contracts statistically had no significant effect on MSMEs financing during the Covid-19. The conclusion is that during the Covid-19, there was an increase in MSMEs financing with mudharabah contracts, but it was not significant. In contrast, the musharakah contract did not increase the contribution to MSMEs financing.]]>
