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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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HUBUNGAN INDUSTRIAL: MENELISIK KONSTRUKSI EKONOMI ISLAM Jalil, Abdul
EQUILIBRIUM Vol 5, No 2 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i2.2890

Abstract

The true development is an attempt to liberate himself from poverty and from a dwarf view of himself. Development is dedicated to fostering self-esteem and the ability to make choices about the future. Its industrial relations, in the sense of the relationship between the person doing the work on a person or a legal entity, has already begun with slavery by slaves and servants. The 'wages' they receive are food, clothing and housing. In its development, this concept has given rise to industrial mechanization that is still looking for form. The pattern of partnership between employers and workers has not gone well. Construction of Islamic Economics mengideaalkan industrial system with a partnership pattern that combines shirkah inan and ijarah that allows the existence of profit-loss sharing, so that no party is harmed, either workers or employers. Inan shirkah system in its development provides three alternatives, namely; Employee ownership, Production Sharing and Profit-sharing. With the choice of these patterns, the development of the industry will be in harmony with the humanity and economy, not just the pursuit of growth and rent which in turn will be trapped in capitalization and dehumanization
OUTSOURCING DALAM PERSPEKTIF KARYAWAN: Studi Empiris Karyawan Outsourcing PT. Spirit Krida Nasif, Khifni; Ni'mah, Istianah
EQUILIBRIUM 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.v4i2.1956

Abstract

Outsourcing is one of the measures the efficiency of a company. Outsoursing also considered as an alternative to get a job so hopefully someone can meet their basic needs with the needs of dharuriyat, hajiyat, and tahsiniyat. Outsourcing can not be separated from social issues that always comes up, it was evident with the rise of workers' demonstrations for the system to work is removed because it is considered as a modern form of slavery. This study is a qualitative study with a phenomenological approach. Data were collected through interviews, observation and documentation. Then the data were analyzed by two analysis model, namely descriptive analysis within the framework of Islamic framework. The results showed that the dimensions of well-being in PT Spirit Activities of Indonesia in the employee's perspective, berdasarkant Maslahat concept includes, first, dharuriyat is appropriate salary Living Needs (KHL). Second, Hajiyyat such as training or education, health insurance (BPJS), work permits due to illness, and administrative assistance applying for a loan. Third, luxuries such as death benefits and cash rope of love, work clothes, musolla & cafeteria, incentives and leave huge day. Among the three dimensions of the well-being based on the concept of the necessities most dominant form of salary.
Determinant of Islamic Mutual Fund Performance: A Comparative Study Between Indonesia and Malaysia Al Arif, Mohammad Nur Rianto; Saifullah, Aulia
EQUILIBRIUM 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.
POTRET HUBUNGAN NASABAH BANK SYARIAH: STUDI DEMOGRAFI WILAYAH PEKALONGAN Nasrullah, Muhammad; Ismanto, Kuat; Nalim, Nalim
EQUILIBRIUM 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.v5i1.2179

Abstract

This purposes of study is to explore the demography characteristic and relationship of Islamic bank’s customers at Pekalongan residence, by collecting data from a sample of six customers’ Islamic bank. A comprehensive descriptive analysis is used to explain the findings of this study. The result show that: first, most of the customers are moeslem. Second, there is no significant difference amount between men and women customers. Third, most of Islamic banking’s customers are highly educated and have various occupations such as enterpreneurs, employees, and civil government employees. Fourth, most of customers have durable relationship with the banks in less five years and most of them only have maximum Rp 20 millions in their accounts. And they also have relationship with conventional banks. Considering this condition, Islamic banking must improve their corporal efficiency and core banking to increase their competitive advantages.
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.
Investment Decision of PTKIN Academic Community in Central Java and Yogyakarta in the Online Trading System Pertiwi, Imanda Firmantyas Putri; Kasdi, Abdurrohman
EQUILIBRIUM Vol 8, No 2 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i2.8466

Abstract

This research aims to predict the effect of financial literacy, ease of entry into the capital market and the role of university to academic community’s investment decisions on the online trading system. This empirical research was carried out by taking academic community of State Islamic University (PTKIN) in Central Java and Yogyakarta as the subjects of the research. The novelty of this research is the formulation of indicators of ease of entry to the capital market and the role of university, which are formulated through not only literature review, but also field observations. Using Partial Least Square (PLS) as the analysis tools, this research finds that financial literacy and ease of entry are being able to predict the influence the academic community's investment decisions. Role of universities variable, although it is empirically proven that four PTKIN samples have been maximized, can not been able to influence the investment decisions of the academic community.
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
MODEL EMPIRIS MINAT ENTREPRENEURSHIP DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR Rahmawaty, Anita
EQUILIBRIUM Vol 7, No 1 (2019): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i1.4644

Abstract

This research aims to analyze the model of the intention entrepreneurship based on Theory of Planned Behavior (TPB). This research is a survey research by using a quantitative approach. The research data are obtained from 225 respondents by using random sampling technique. The research model testing technique uses the path analysis approach. The results showed that the emotional intelligence positively and significantly effects on entrepreneurial attitude, subjective norms, self-efficacy and intention entrepreneurship. Nevertheless, in this research, it is found also that the  entrepreneurial attitude is  not  related  to  intention entrepreneurship. Thus, the research findings suggest that emotional intelligence is the important variable that affect on self-efficacy and intention entrepreneurship.

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