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IQTISHODUNA
ISSN : 1829524X     EISSN : 26143437     DOI : -
Core Subject : Economy,
IQTISHODUNA Jurnal Ekonomi dan Bisnis Islam merupakan jurnal yang fokus terhadap kajian-kajian yang berkaitan dengan bidang Ekonomi dan Manajemen, yang meliputi beberapa sub bidang, yang diantaranya adalah Ekonomi Islam, Manajemen Bisnis, Manajemen Pemasaran, Manajemen Sumberdaya Manusia, Manajemen Keuangan, dan lain-lain.
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Articles 6 Documents
Search results for , issue "IQTISHODUNA (VOL.17, No.1, 2021)" : 6 Documents clear
Peran Nilai Islami Anggota Koperasi dalam Meningkatkan Eksistensi Lembaga Witri Retno Handayani; Umrotul Khasanah
IQTISHODUNA IQTISHODUNA (VOL.17, No.1, 2021)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.439 KB) | DOI: 10.18860/iq.v17i1.9821

Abstract

The role of Islamic values in an institution properly and correctly will influence people's decisions to become members of the institution. This study aims to analyze the role and implications of Islamic values of the members of the KSU SWM Malang city, in improving the existence of the institution. The method used is descriptive qualitative research methods. Data collection techniques with in-depth interviews, observation and documentation. The informants in this study were several traders of the Dinoyo traditional market in Malang city, the chairman of the SWM cooperative management and the manager of the SWM cooperative. The results of the study found that the Islamic value of the members of the SWM cooperative was shown in the form of solidarity / teamwork, sincerity and trust in the good performance of the management, as well as the KSU-SWM manager.
Analisis Tingkat Pendapatan, Kepercayaan dan Reputasi terhadap Minat Muzakki dalam Membayar Zakat dengan Religiusitas sebagai Variabel Moderating Nanik Setyo Utami; Ahmad Mifdlol Muthohar; Musalim Ridlo
IQTISHODUNA IQTISHODUNA (VOL.17, No.1, 2021)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.285 KB) | DOI: 10.18860/iq.v17i1.10630

Abstract

The purpose of this research is to analyze the influence of income level, trust, and reputation toward donators’ interest to pay Zakat with religiosity as the moderating variable (case study of BAZNAS in Yogyakarta). The method of data collection is done through questionnaire shared by donators at BAZNAS in the city of Yogyakarta. This research studies 100 respondents using purposive sampling. The data obtained then are analyzed using SPSS 20 version. This analysis examines the validity, reliability, classic assumption, statistics through t statistics, f statistics, coefficient determination (R2), and moderated regression analysis (MRA).  Based of the result of t analysis, it shows that the variable of income level and reputation gives the positive influence and insignificances toward the donators’ interest in paying the Zakat. Meanwhile, the variable of trust and religiosity gives positive influence and significances toward the donators’ interest in paying the Zakat. In moderated Regression Analysis (MRA), it states that religiosity does not moderate the income level, trust and reputation toward the donators’ interests in paying Zakat.  
Implementation of The Islamicity Performance Index Approach to Analysis of Sharia Banking Financial Performance In Indonesia Naning Fatmawatie
IQTISHODUNA IQTISHODUNA (VOL.17, No.1, 2021)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.048 KB) | DOI: 10.18860/iq.v17i1.10645

Abstract

Islamic bank performance appraisal uses criteria with specific characteristics, namely the Islamicity Performance Index. This study aims to analyze the development of the financial performance of Islamic Commercial Banks in Indonesia. This type of research is descriptive quantitative research. Sampling using purposive sampling. The analysis technique uses non-statistical quantitative methods. This study indicates that the PSR tends to increase, and the best is Bank Mega Syariah. The best ZPR of BNI Syariah. BRI Syariah's best EDR Qard, for the best EDR Employees Bank Mega Syariah, for the best EDR Dividend BSM. BSM's best EDR net profit. For WD-Employee, Mega Syariah Bank's best ratios and for income syariah VS Non income syariah are all very good. This research implies that it can contribute to Islamic Commercial Banks to evaluate their performance primarily for the Zakat Performance Ratio so that the role of Islamic social banks will be better.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dengan Kualitas Audit sebagai Variabel Intervening Perusahaan Sektor Konsumsi di BEI Titin Krisnawati; Agung Budi Sulistyono; Siti Maria Wardayanti
IQTISHODUNA IQTISHODUNA (VOL.17, No.1, 2021)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.474 KB) | DOI: 10.18860/iq.v17i1.10814

Abstract

Companies that have good profit quality can describe good company conditions. And an independent public accountant will provide good value to the company. The purpose of this research is to examine the quality of profits affected by liquidity, profitability, leverage, corporate growth, and audit quality in consumer goods industry sector companies in IDX. This study uses explanatory research based on hypothesis testing. The data used by secondary data and samples was selected using purposive sampling methods of 24 companies, with criteria covering listing companies in IDX for a minimum of three years, not performing corporate actions such as acquisitions or mergers during the observation period, having no negative return and total equity. The analysis used is descriptive, path analysis, and hypothesis test. The results showed liquidity, profitability, leverage, and growth of companies influenced the quality of profits through quality audits.
Analisis Tingkat Kreativitas Wirausaha Mahasiswa Melalui Program Komunitas Entrepreneur Esy Nur Aisyah
IQTISHODUNA IQTISHODUNA (VOL.17, No.1, 2021)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.649 KB) | DOI: 10.18860/iq.v17i1.7949

Abstract

This research is motivated by the Entrepreneur Community Program's existence as support for entrepreneurship courses in the Islamic Banking Department, Faculty of Economics, UIN Maulana Malik Ibrahim Malang to produce graduates who have high selling value, entrepreneurship, and creativity to be able to compete. The learning approach in the program is Project-Based Learning. This study aimed to analyze the level of student creativity before and after participating in the Entrepreneur Community Program. The number of participants was 75 students from the concentration of entrepreneurs in the observation year. Data analysis used nonparametric statistics with Paired-Samples T-Test in testing the creativity of the respondent level before and after treatment and assessing the creativity level of students based on the results of the creativity score generated from the total score filled by respondents divided by the total maximum score of each statement and outlined in the form proportion. The breakthrough research results showed that there were differences in the level of students before and after treatment. The treatment here means that students take part in the entrepreneurial community program with Project-Based Learning. They increased student creativity from 70% to 83%. The level of student creativity before treatment was in the medium category. Moreover, after getting the treatment is in the high category. Thus, project-based learning through the Entrepreneur Community Program in Islamic Banking Department, Faculty of Economics can increase student entrepreneurial creativity.
Analisis Tingkat Kesehatan Bank dengan Metode RGEC Pada BCA Syariah dan Panin Dubai Syariah andriani andriani; Indah Permatasari
IQTISHODUNA IQTISHODUNA (VOL.17, No.1, 2021)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.31 KB) | DOI: 10.18860/iq.v17i1.11521

Abstract

This research is motivated by the development of increasingly rapid Islamic banking and increasing public trust in banks. Bank health services are one of the management controls because bank health is a reflection of the bank's performance. This study aims to see, describe and compare the soundness level of banks at BCA Syariah and Panin Dubai Syariah using the RGEC method (Risk Profile, GCG, Earning, Capital) with new SEOJK Number 10 / SEOJK.03 / 2014. The results show that the NPF BCA Syariah and Panin Dubai Syariah are in a very healthy position. FDR BCA Syariah is in a fairly healthy position and Panin Dubai Syariah is in an unhealthy position. ROA BCA Syariah and Panin Dubai Syariah are in a fairly healthy position. NOM BCA Syariah and Panin Dubai Syariah are in a healthy position. CAR BCA Syariah and Panin Dubai Syariah are in a very healthy position. The BCA Syariah GCG Report is in a very healthy position and the Panin Dubai Syariah GCG Report is in a healthy position. The analysis results show a significant difference between the performance of BCA Syariah and Panin Dubai Syariah, especially in the NPF, FDR, NOM and CAR variables, while there is no difference in the ROA variable.

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