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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 168 Documents
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Determinant of Islamic Mutual Fund Performance: A Comparative Study Between Indonesia and Malaysia
Equilibrium: Jurnal Ekonomi Syariah Vol 9, No 1 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i1.10231

Abstract

This study aims to analyze determinant performance of Islamic equity funds and compare the performance of Indonesian Islamic equity funds with Malaysian Islamic equity funds period 2017-2019. Factors that are thought to affect the performance of mutual funds are past performance and inflation. Mutual fund performance itself is measured using the Sharpe Index. This study uses secondary data and the sample is taken using purposive sampling. Methods of data analysis using Panel Data Regression. This study indicates that simultaneously the variables Past Performance and Inflation affect the performance of Islamic equity mutual funds in Indonesia and Malaysia.Furthermore, it partially shows that Past Performance harms the performance of Islamic equity funds, while inflation positively affects the performance of Islamic equity funds. In addition, this study also shows that there is a significant difference between the performance of Indonesian and Malaysian Islamic equity funds. Malaysian Islamic equity funds were superior to Indonesian Islamic equity funds in 2017-2019.
يسينودنلإا داصتقلإا ةملسأ وحن (DSN-MUI) ةينطولا ةيعرشلا ةئيهلا يواتف لوح ةبضتقم ةسارد
Equilibrium: Jurnal Ekonomi Syariah Vol 1, No 1 (2013): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v1i1.194

Abstract

Economic Islamization is a field of knowledge Islamization project which is a growing trend in the Muslim world where the scholars try to restructure modern knowledge and discipline in line with Islamic epistemological principles. Islamic economics, in particular, receives wide attention among them. The spirit of economic Islamization in Indonesia made or encouraged MUI (Indonesian Ulema Council) to established and developed an institution called Dewan Syari’ah Nasional (National Syariah Boards) that specifically deal with the fatwas (legal judgments) related to products of services of financial institutions like reduction debt, restructuring, reconditioning, debt forgiveness, backup sharing in Musharaka and Mudaraba, etc. The Fatwas issued by National Syariah Boards of Indonesian Ulema Council (DSN-MUI) is interesting to be analyzed and studied , especially in the realm of fiqh itself. In the meantime, pointed out the tendency of labeling of conventional economics to simply label attached Sharia . This certainly invites many questions about the sustainability of the existence of the DSN as a law-keeper to fiqh al-mualamat (Fiqh of Finance) in this country. The paper attempts to observe and examine a number of fatwas issued by DSNMUI related to things above as a very simple conceptual contribution to the spirit of Islamization of economics in Indonesia.
Sharia Value-Based Learning Environment and Students’ Career Choice
Equilibrium: Jurnal Ekonomi Syariah Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.11769

Abstract

The purpose of this study is to find out whether the sharia value-based learning environment influences the career choice of sharia economics students at Islamic Financial Industries (IFIs). Learning is one of the crucial factors that could shape career choices referring to Social Cognitive Career Theory (SCCT). A quantitative approach is employed. Questionnaires totaling 378 were filled by students from three (3) types of universities in East Java, Indonesia. Path analysis and different tests using Partial Least Square (PLS) 3.0 and SPSS ver. Twenty-three were conducted. The weight of courses, learning, and lecturers' motivation positively affected career intention at IFIs. Students from the public–non-Islamic universities perceived the highest learning and motivation, and the lowest was public–Islamic universities. It might be because the Islamic culture at public-Islamic universities might form an ideal perspective for the contemporary IFIs. Besides, students who completed an internship at IFIs had the highest intention; meanwhile, students who have interned at non-IFIs showed the lowest career intention at IFIs. The implications of this study are learning environment should more involve sharia values. Besides, students should intern at IFIs to choose a career at IFIs to contribute to developing sharia economics.
PENGARUH TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK
Equilibrium: Jurnal Ekonomi Syariah Vol 4, No 2 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i2.1947

Abstract

Increase of tax which is not significantly balanced with the taxpayer increase becomes the tax problem in Indonesia. Tax amnesty program is then held to reform the tax with the goal of increasing tax compliance. This study aimed to determine the effect of tax amnesty on tax compliance of BMT in Karisidenan Pati. This research was field research with quantitative approach. The data were primary and secondary data with survey through questionnaires. There were two independent variables in this study. They were (X1) tax amnesty and (X2) tax penalties. The dependent variable (Y) in this study was tax compliance. The sampling technique used purposive sampling to obtain samples of 55 BMT in Pati, Kudus, and Jepara. The results showed that 1) tax amnesty influences the compliance 0.78 with p value <0:01; 2) tax penalties affect the compliance 0.41 with p value = 0.07.
SUSTAINABILITY PERUSAHAAN KELUARGA : STUDI KASUS PADA CV. MUBAROKFOOD CIPTA DELICIA KUDUS
Equilibrium: Jurnal Ekonomi Syariah 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.v2i2.729

Abstract

Countries that have strong economies usually got great support from the family business, the more numerous and powerful family firm in it, the stronger the economy of a country. However, there are only many family business who are able to live from generation to generation. There is the curse of death and internal problems that must be faced by the family. Therefore, having a family business that is able to live up to our children and grandchildren is a pride in itself. This study will assess the sustainability of the family business which is in Kudus that is still exist until more than a century, namely CV. Mubarokfood Cipta Delicia. This study used a qualitative descriptive approach, and explored data through direct interviews with the managers of the company. The validity test using the technique of Triangulasi, then analyzed by reduction, display and analysis of data. The results of the study reveal a family member has a strong commitment to the sustainability of the company. It was realized in the 5S-based management application that lived from the values of philosophical culture.Negara-negara yang memiliki ekonomi kuat biasanya mendapat sokongan besar dari bisnis keluarga, semakin banyak dan kuat perusahaan keluarga di dalamnya, semakin kokoh ekonomi suatu negara. Namun tidak banyak perusahaan keluarga yang mampu hidup dari generasi ke generasi. Terdapat kutukan maut dan problem internal yang harus dihadapi keluarga. Oleh sebab itu, memiliki bisnis keluarga yang sanggup hidup hingga ke anak cucu merupakan kebanggan tersendiri. Penelitian ini akan mengkaji sustainability perusahaan keluarga yang berada di Kudus yang mampu eksis hingga usia lebih dari satu abad, yakni CV. Mubarokfood Cipta Delicia. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dan menggali data melalui wawancara langsung dengan pengelola perusahaan. Sedang uji keabsahan menggunakan teknik triangulasi, selanjutnya dianalisis dengan reduksi, display dan analisis data. Hasil penelitian mengungkap anggota keluarga memiliki komitmen yang kuat terhadap keberlangsungan perusahaan. Hal itu diwujudkan dalam penerapan manajemen berbasis 5S yang dihayati dari nilai-nilai filosifis budaya perusahaan.Keywords : family business, sustainability, keizen
Predicting the Intention of Millennial Moslems to Visit Halal Tourism
Equilibrium: Jurnal Ekonomi Syariah 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.v8i1.7322

Abstract

The purpose of this paper is to investigate the factors that influence the intention to choose halal tourism in Indonesia using the Theory of Reasoned Action (TRA) model. Data samples used in this study were 265 respondents and processed with Statistical Package for the Social Sciences to test the significance of the regression model. The independent variables are attitude, subjective norm, and halal certification and its impact on behavioral intention. The results show that attitude, subjective norm, and halal certification have a positive and significant effect on behavioral intention to visit halal tourism. Halal tourism practitioners can estimate the behavior of prospective millennial visitors through this paper. As for academics, this paper is used for further research by integrating halal certification in TRA as a predictor of behavioral intention in millennial Moslems. Empirically this research is useful to increase understanding of halal tourism and visitor behavior. Halal tourism is a relatively new phenomenon for practitioners and academics. This study is an initial study investigating the determinants of millennial Moslems' visits through the TRA model. Therefore, this paper will be useful as an academics contributions about millennial Moslems to visit halal tourism in Indonesia and the world.
PENTINGNYA AKUNTANSI RUMAH TANGGA DALAM MENINGKATKAN HIDUP ISLAMI
Equilibrium: Jurnal Ekonomi Syariah 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.v6i2.3707

Abstract

This study aims to gather information about the importance of household accounting in improving Islamic life by looking at accounting practices carried out by informants and multiplying the benefits obtained by informants in carrying out accounting practices in their households. The method used is a qualitative method with a phenomenological approach. The informants in this study were eight seventh semester accounting students who had a family. Data collection techniques were carried out by in-depth interviews with each informant. The results of this study explain that the informants all carry out accounting practices in their household since they are married and recorded by the wife. Of all the informants stated that accounting in the household is important for the reasons: 1) can create calm in financial management, 2) form a person who is thrifty and careful, 3) can be used as an evaluation and long-term decisions to save, and 4 ) as an afterlife investment decision to pay zakat and shodaqah.
PENGARUH MEDIA PROMOSI PERBANKAN SYARIAH TERHADAP MINAT MENABUNG MASYARAKAT DI BANK SYARIAH
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.v5i1.2468

Abstract

This study aims to determine the promotion of Islamic banking media that influence in attracting the public interest to save in sharia banks. Promotion media used by sharia banking in this research is divided into 3, namely: newspaper media, television media and internet media. The method used in this research is quantitative descriptive method with multiple linier regression analysis technique. The data used in this study is the primary data in the form of questionnaires distributed to the public. Based on data analysis that has been done, television and internet variables have a greater contribution than the variable newspaper in increasing public interest to save in Bank Syariah.
PENGARUH ETIKA KERJA ISLAM TERHADAP KOMITMEN ORGANISASI, RETENSI KARYAWAN DAN PRODUKTIVITAS
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.v3i1.1271

Abstract

This study examined the influence of Islamic work ethics to organizational commitment, employee retention and productivity in SMEs of Tenun Troso. The study used 100 employees who work in small and medium enterprises of Tenun Ikat Troso in Pecangaan Jepara.The  Study found  that there was a significant positive effect of Islamic work ethics to organizational commitment, employee retention and productivity. The result is expected to benefit theoretically and practically for the community and especially for the management of small and medium enterprises troso Pecangaan Jepara as well as for research in the future. Penelitian ini menguji pengaruh etika kerja Islam terhadap komitmen  organisasi,  retensi  karyawan  dan  produktifitas di  UKM tenun Troso. Sampel penelitian ini sebanyak 100 orang karyawan yang bekerja di usaha kecil dan menengah Tenun Ikat troso Pecangaan Jepara. Hasil penetian ini menunjukan adanya pengaruh positif signifikan etika  kerja  Islam  terhadap  komitmen  organisasi,  retensi  karyawan dan produktifitas. Hasil penelitian ini diharapkan memberi manfaat secara teoritis maupun praktis bagi masyarakat dan khususnya bagi pengelolaan usaha kecil dan menengah tenun ikat troso pecangaan Jepara serta bagi penelitian di masa yang akan datang.
STUDY EKONOMI SYARIAH TENTANG KONSEP SYUKUR BARAT DALAM KESEDERHANAAN DAN PERILAKU ZIS
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.v7i2.5685

Abstract

The concept of gratitude raised in this paper is the concept of Western gratitude, the meaning of gratitude which is a feeling of happiness as a reaction to get something that is expected to be real from a certain person or when the peace that is obtained from natural beauty. The concept of Western gratitude that eliminates the divine aspect. So in this paper, we try to analyze the concept of Western gratitude for the effect on the individual person as seen from the simplicity of life and the effect on the environment seen in ZIS behavior. The findings of this research that contextual gratitude can have a positive impact on oneself that is living a life of simplicity, but if seen explicitly will not get anything even wasteful life because the purpose of his life is to find satisfaction alone and even self-oriented principles even want-oriented do not care for others if in Islam in the form of ZIS. The implication of this research is that gratitude to God is realized by carrying out God's commands and prohibitions in carrying out Islamic law and gratitude to humans is realized by becoming simpler in running life and increasingly becoming an example for the community environment and more generous for the people underneath and prefer to care for others human. They are more diligent in running as people who fear Allah, both the obligatory and the sunnah.

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