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Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Published by Institut Agama Islam Negeri Madura
ISSN : 23547057     EISSN : 24423076     DOI : https://doi.org/10.19105/iqtishadia.v11i1
Core Subject : Economy,
Economics, Econometrics & Finance
Publishes mainly focuses on the major problems in the development of Islamic Business and economic areas, such as Islamic economic thoughts, Islamic economic and business, Islamic philanthropy (zakat, infaq, shadaqah, and waqf), halal industry (food tourism, product), Islamic microfinance, Islamic banking and financial institution, Islamic banking management, and Islamic monetary economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 184 Documents
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Nilai-Nilai Ekonomi Islam Dalam Pelaksanaan Bagi Hasil Pengelolaan Kebun Karet Antara Etnis Madura Dengan Etnis Dayak Di Kubu Raya Kalimantan Barat Rasiam Rasiam
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 5 No. 2 (2018)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v5i2.1744

Abstract

The background of study has been about the interesting phenomena of cross-ethnical and cross-religious economic corporation practice among member of society. It unconsciously contains sharia values.  This includes the practice of profit sharing of the rubber plantation management that has become the tradition of Kuala Mandor A villagers, the District of Kubu Raya, and it is hereditary generation practice. In terms of Fiqh literation, this practice is categorized as Musāqāh (plantation maintenance) that becomes the agreement between the plantation owner and the cultivator. The profit is shared based on the agreed portion which is called nisbah. The novelty of the study is that the profit sharing is agreed among people of cross-ethnical and cross-religions. According to the source, this agreement involves among Dayak-Madurese ethnics, Islamic-Christian religions, and among other believers. This practice lasts until present time. The problems of study are---firstly how is the practice of cooperation agreement of rubber plantation based on profit sharing in the village of Kuala Mandor A, secondly, how is the Islamic law view on the practice of profit sharing of rubber plantation between Dayak and Madurese ethnics in the village of Kuala Mandor A. This is a field research in design and employs descriptive-qualitative method. The research setting is in Kuala Mandor A village, the sub-district of Kuala Mandor B, the district of Kubu Raya.
Strategi Dalam Meningkatkan Kesejahteraan Ekonomi Melalui Optimalisasi Pengelolaan Zakat Profesi Di BAZNAS Ponorogo Syamsuri Syamsuri; Muhammad Yogi Ma’aldini
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 5 No. 2 (2018)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v5i2.1747

Abstract

In the last few decades, the potential of zakat funds in Indonesia in recent years has reached 300 trillion. The Zakah of profession is one of the zakat funds collected in it. with the consciousness of workers and government employees allowing their salaries to be reduced to zakat. However, in the reality zakat funds collected from the Muslims have not been properly managed by the management of zakat. Evidently there are many socio-economic imbalances, low nutritional quality everywhere and prosperity is only enjoyed by certain groups of people only. This means that the manager has not had a good strategy in solving the problem of economic disparities among the surrounding Muslim community. Ttherefore by using a descriptive qualitative approach where the source data obtained through observation, interviews and documentation and the three data are analyzed inductively. Finally this article found three strategies that have been done by Baznas ponorogo to improving the welfare of society through zakat profession namely: first, by way of zakat publication. Second, the action in the management of zakat and third, the administration of zakat management.
Model Strategi Tumbuh Dan Bertahan Pada Pengelolaan Baitul Maal Wat Tamwil (BMT) Di Kabupaten Tulungagung Dan Ponorogo Lantip Susilowati
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 5 No. 2 (2018)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v5i2.1891

Abstract

BMT faces internal business challenges from managers. External challenges come from members, business competitors and economic conditions. BMTs face obstacles in managing business growth strategies and survival strategies. The focus of the problem in this study; 1) What is the growth strategy for the management of Baitul Maal wat Tamwil? 2) How do you survive the management of Baitul Maal wat Tamwil? 3) Are there obstacles faced in the effort to grow and survive the management of Baitul Maal wat Tamwil (BMT)? This study was examined with a qualitative and interpretive type approach. The results of this study: 1) The growth strategy of BMT management is done by maximizing network and employee functions, the product contains the value of core product benefits and improved benefits, spatial planning shows fast service, contains art, and member comfort, promotion is carried out in the form of external marketing, internal and interactive. 2). Defending strategies in BMT management: not adding employees when not increasing productivity, removing mudharabah time deposits, profit sharing according to sharia, BMT Dinar Amanu still applies a special rate of 1% for mudharabah deposits, Supervision is carried out with supervision of all employees, DPS BMT Dinar amanu function not maximal. 3) Constraints faced in efforts to grow and survive on BMT management include lack of competent Human Resources, ready to challenge, less agile and less agile and KUR fund competition.
Perbandingan Efisiensi BPR Konvensional Dan BPR Syariah Provinsi Jawa Timur Dengan Pendekatan Non-Parametrik Bahrina Almas
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 5 No. 2 (2018)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v5i2.1929

Abstract

This study aims to find out and explain the efficiency level comparison between Conventional Rural Banks and Sharia Rural Banks using Data Envelopment Analysis (DEA) method. This research is a type of quantitative research using secondary. The sample used in this study amounted to 10 BPR, consisting of 5 samples of Conventional Rural Banks and 5 samples of Islamic Rural Banks during the period March 2013 to December 2017. Input variables in this study were total assets, third party funds and labor costs, while variables the output used is credit or financing and operating income. The results of the analysis using the Data Envelopment Analysis (DEA) method show that there are two BPR from 5 samples of efficient Conventional Rural Banks, while there are no efficient BPR from 5 Sharia Rural Banks samples.
Strategi Pengembangan Program Pemberdayaan Usaha Mikro Dan Kecil Melalui Pembiayaan Usaha Syariah Di Kota Mojokerto Risanda Alirastra Budiantoro; Pradipta Puspita Larasati; Sri Herianingrum
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 5 No. 2 (2018)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v5i2.1937

Abstract

In business practices, micro and small businesses (SMEs) have several internal and external problems, such as difficulties in capital. These problems also occur in SMEs in Mojokerto. To solve this SME problem, several stakeholders in Mojokerto collaborated to create a Sharia Financing Program (Pusyar) on the basis of a Murabahah contract. The implementation of this program has been running for approximately five years, since the memorandum of understanding was signed by the Badan Amil Zakat Nasional Kota Mojokerto, PT. BPRS Kota Mojokerto, Dinas Koperasi Perindustrian dan Perdagangan (Diskoperindag) dan Masyarakat Ekonomi Syariah (MES) in 2013. During this time, the amount of budget allocation and realization, and the number of beneficiaries of the Pusyar program has increased, so basically the Pusyar financing program is needed by SMEs to survive the existing business competition. The renewal of this study, describes the Pusyar program model as a whole and formulates a development strategy by strengthening the roles and responsibilities of the stakeholders involved. Therefore, the aim of this study will be to examine more deeply in formulating the right development strategy of the SME empowerment program through the Pusyar financing program, so that the usefulness of this program can increase. The hope of the study result can be used as a reference for other local governments or the central government to apply this Pusyar program in the future.
Akuntansi Zakat PSAK 109 dalam Penguatan Good Corporate Lembaga Amil Zakat di Kabupaten Pamekasan Sri Handayani
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 6 No. 2 (2019)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v6i2.2126

Abstract

One of the three pillars for Muslims is the obligation to pay zakat according to provisions. Zakat is intended for people who are deficient. In Indonesia, poverty is still visible in some communities, this is what shows the role of zakat can contribute in breaking down poverty. Good and transparent management is an accountable financial responsibility. Indonesia has an accounting recording standard in the form of PSAK number 109 concerning zakat accounting. The purpose of this study is to analyze the accounting treatment of zakat PSAK 109 in strengthening good corporate governance of the Amil Zakat Institution. The results of his research show that the accountability report of the amil zakat party in the form of financial reports has been made, the accounting records of the institution understand the incoming and outgoing funds, the conversion of non-cash funds at market prices, incoming halal and non-halal funds and have followed the Law Republic of Indonesia Number 23 of 2011 concerning Management of Zakat although there are some things that are still not well understood.[salah satu rukun ketiga bagi umat islam adalah kewajiban membayar zakat sesuai ketentuan. Zakat diperuntukan bagi masyarakat yang kekurangan. Di Indonesia masih terlihat kemiskinan di beberapa masyarakat, hal inilah yang menunjukkan peran zakat dapat ikut andil dalam mengurai kemiskinan tersebut. Pengelolaan yang baik dan transparan merupakan pertanggungjawaban keuangan yang akuntabel. Indonesia mempunyai standar pencatatan akuntansi berupa PSAK nomer 109 tentang akuntansi zakat Adapun tujuan penelitian ini adalah menganalisis perlakuan akuntansi zakat PSAK 109 dalam penguatan good corporate Lembaga Amil Zakat. Hasil penelitiannya menunjukkan bahwa laporan pertanggungjawaban pihak amil zakat berupa laporan keuangan sudah di buat, pencatatan akuntansi pihak lembaga sudah paham mengenai dana masuk dan dana keluar , konversi dana non tunai dengan harga pasar, yang masuk dana halal dan non halal serta telah mengikuti Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat meskipun ada beberapa hal yang masih belum dipahami dengan baik.]
Strategi Pemasaran Pedagang Sembako Dalam Meningkatkan Taraf Ekonomi Perspektif Ekonomi Islam Ismail Marzuki; Fatih Ramdaniah
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 6 No. 1 (2019)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v6i1.2139

Abstract

The development and competition of the business world in the current era of globalization is getting higher. This study aims to determine the marketing strategies of basic food traders in the pasar baru paiton. The method used is qualitative based on observation, interviews, and documentation. The results of the study showed that the marketing strategies carried out by nine basic necessities traders used several strategies, among others, (a) service strategies, not easily discouraged when experiencing losses or being lazy when they made large profits; (b) product strategy, punctuality and the speed of serving buyers can have an effect on reduced income; (c) price strategy, price openness is needed in trading, so that the product (bargaining) process can be mutually beneficial; (d) promotion strategies, where traders approach emotionally to foster consumer trust, while fostering a high social life. Nevertheless, there are some deviations in marketing practices, such as the presence of elements of gharar or obscurity, the element of coercion and selling merchandise below market prices.[Perkembangan dan persaingan dunia bisnis di era globalisasi saat ini semakin tinggi. Penelitian ini bertujuan untuk mengetahui strategi pemasaran pedagang sembako di pasar baru paiton. Metode yang digunakan adalah kualitatif berdasarkan observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa strategi pemasaran yang dilakukan pedagang sembako menggunakan beberapa strategi antara lain, (a) strategi pelayanan, tidak mudah putus asa ketika mengalami kerugian atau bersikap malas ketika mendapat keuntungan yang banyak; (b) strategi produk, ketepatan waktu buka dan kecepatan melayani pembeli dapat berpengaruh pada berkurangnya pemasukan; (c) strategi harga, keterbukaan harga diperlukan dalam berdagang, sehingga proses khiyar (tawar-menawar) produk dapat saling menguntungkan; (d) strategi promosi, di mana pedagang melakukan pendekatan secara emosional untuk menumbuhkan kepercayaan konsumen, sekaligus memupuk jiwa sosial yang tinggi. Kendati demikian, terdapat beberapa penyimpangan dalam praktik pemasarannya, seperti adanya unsur gharar atau ketidakjelasan, adanya unsur pemaksaan dan menjual barang dagangan dibawah harga pasar.]
Pemetaan Permasalahan BMT (Baitul Mal Wat Tamwil): Pendekatan Teori Manajemen Strategi Environmental Scaning Wijiharta Wijiharta
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 6 No. 1 (2019)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v6i1.2193

Abstract

Baitul Mal wat Tamwil (BMT) is a sharia microfinance institution in Indonesia. The presence of BMTs, like microfinance institutions in various countries, is quite helpful for small communities. Various problems according to some previous researchers still cover BMT. This study aims to map various BMT problems with the approach of management strategy theory, especially environmental scanning. This type of research is qualitative and descriptive. Data sources used are secondary data sources in the form of documents. Documents are limited to textbooks and scientific journals with certain categories. Stages of qualitative research analysis include data collection, reduction, presentation and conclusion - verification. This study concludes that problem mapping of BMT can use an environmental scanning management strategy theory approach. The results of the BMT problem mapping: BMT internal environmental problems are in HR and service product concepts, industrial environment problems are in the bargaining power of consumers / customers (community acceptance), and BMT macro environment issues are in legislation and regulation.[Baitul Mal wat Tamwil (BMT) adalah suatu lembaga keuangan mikro syariah di Indonesia. Kehadiran BMT, sebagaimana lembaga keuangan mikro di berbagai negara, cukup membantu bagi masyarakat kecil. Berbagai permasalahan menurut beberapa peneliti sebelumnya masih menyelimuti BMT. Penelitian ini bertujuan untuk memetakan berbagai permasalahan BMT tersebut dengan pendekatan teori manajemen strategi khususnya environmental scaning. Jenis penelitian ini adalah kualitatif dan bersifat deksriptif. Sumber data yang digunakan adalah sumber data sekunder berupa dokumen. Dokumen dibatasi berupa buku teks (textbook) dan jurnal ilmiah dengan kategori tertentu. Tahapan analisa penelitian kualitatif meliputi koleksi data, reduksi, penyajian dan konklusi –verifikasi. Penelitian ini menghasilkan kesimpulan bahwa pemetaan permasalahan BMT bisa menggunakan pendekatan teori environmental scanning manajemen strategi. Hasil pemetaan permasalahan BMT: permasalahan lingkungan internal BMT adalah pada SDM dan konsep produk jasa, permasalahan lingkungan industri adalah pada daya tawar konsumen/nasabah.]
Analisis Pengaruh Syari’ah Compliance dan Islamic Corporate Governance terhadap Tindakan Fraud (Studi Empirik pada BUS di Indonesia Periode 2013-2017) Rifqi Muhammad; Ratna Kusumadewi; Samsubar Saleh
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 6 No. 1 (2019)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v6i1.2202

Abstract

This study aims to provide empirical evidences whether the Profit Sharing Ratio (PSR), Islamic Investment Ratio (IIR), Islamic Income Ratio (IsIR), Zakat Performance Ratio (ZPR), and Islamic Corporate Governance (ICG) affect the Fraud Actions on Full-fledge Islamic banks in Indonesia. This study is a quantitative study using panel data in the period of 2013 to 2017 with a sample of 12 Islamic banks in Indonesia. The study employs Data Panel Regression with E-views 7.0 software. The results of the study indicate that the Profit Sharing Ratio (PSR), and Islamic Investment Ratio (IIR) have a significant influence on fraudulent actions. While the independent variable Islamic Income Ratio (IsIR), Zakat Performance Ratio (ZPR), and Islamic Corporate Governance (ICG) do not have a significant effect on fraudulent actions.[Tujuan penelitian ini untuk memberikan bukti empirik apakah Profit Sharing Ratio (PSR), Islamic Invesment Ratio (IIR), Islamic Income Ratio (IsIR), Zakat Peformance Ratio (ZPR), dan Islamic Corporate Governance (ICG) berpengaruh terhadap Tindakan Fraud Pada Bank Umum Syariah di Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data panel untuk periode 2013 sampai dengan 2017 dengan sampel 12 Bank Syariah di Indonesia. Penelitian ini menggunakan metode analisis Regresi Data Panel dengan software E-views 7.0. Hasil penelitian menunjukkan bahwa Profit Sharing Ratio (PSR), dan Islamic Invesment Ratio (IIR) memiliki pengaruh yang signifikan terhadap tindakan Fraud. Sedangkan variabel independen Islamic Income Ratio (IsIR), Zakat Peformance Ratio (ZPR), dan Islamic Corporate Governance (ICG) tidak memiliki pengaruh yang signifikan terhadap tindakan Fraud.]
Nilai Dan Fondasi Pembangunan Ekonomi Dalam Islam Masrizal Masrizal; Sitti Hamidah Mujahidah; Afifah Nur Millatina; Sri Herianingrum
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 6 No. 1 (2019)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v6i1.2275

Abstract

Economic development in Islam is a balance and sustainable in terms of material or non-material resulting from Islamic morals. The aim is not merely material welfare in the world, but also the welfare of the hereafter. This paper explains the value and basis of economic development. The basis and value of economic development in Islam consists of tauhid, rububiyah, khilafah and tazkiyah. The principle of tauhid representing all human activities in the form of human resources (muámalah) is framed with the support of relations with God. The Rububiyah principle from God is a god who creates nature, devotes, supports, gives sustenance, everything under his knowledge, skill and understanding that is infinite. The principle of khilafah as a human being, which prosper the earth and become the responsible to Allah, and manage the resources, that are mandated to support and tazkiyah to purify humans in assistance with Allah, their fellowmen and the natural environment, society and country.[Pembangunan Ekonomi dalam Islam merupakan keseimbangan dan berkelanjutan antara aspek materi maupun non materi yang dihasilkan dari moral-moral Islam. Tujuannya bukan semata-mata kesejahteraan material di dunia, tetapi juga kesejahteraan akhirat. Paper ini bertujuan untuk menjelaskan nilai dan dasar dalam pembangunan ekonomi. Dasar dan nilai pembangunan ekonomi dalam Islam terdiri dari tauhid, rububiyah, khilafah dan tazkiyah. Prinsip tauhid merupakan segala aktivitas manusia dalam hubungannya dengan alam dan sumber daya manusia (muámalah) dibingkai dengan kerangka hubungan dengan Allah. Prinsip rububiyah bahwa Allah ialah Tuhan yang menciptakan alam, memilikinya, memberi rezeki, alam dan segala isinya di bawah pengetahuan, kehendak dan kebijaksanaan-Nya yang tidak terhingga. Prinsip khilafah bahwa manusia sebagai wakil Allah SWT di muka bumi untuk memakmurkan bumi dan bertanggung jawab kepada Allah SWT tentang pengelolaan alam dan segala sumber daya yang diamanahkan kepadanya. Tazkiyah mensucikan manusia dalam hubungannya dengan Allah SWT, sesamanya dan alam lingkungan, masyarkat dan negara.]

Page 8 of 19 | Total Record : 184

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