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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 335 Documents
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN IMPLEMENTASI CSR SEBAGAI VARIABEL PEMODERASI Munir, Misbahul; Suryandari, Eka Sevia; Mahmudah, Anik
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.716 KB)

Abstract

Corporate Governance is a system that regulates and controls the company that is expected toprovide and enhance the company’s value to its shareholders. This study aims to determine the effect of theimplementation of good corporate governance (GCG) to the value of state-owned banks companies listings inIndonesia stock exchange (IDX) with the implementation of corporate social responsibility (CSR) as a moderatingvariable. This research is a quantitative, analytical models using classical assumption test consists of a testheterokedastisitas, non-autocorrelation test and normality test, followed by analysis using regression analysismoderation. The results showed that, application of good corporate governance is proxied by ManagerialOwnership (X1), Proportion of Independent Commissioner (X2), Audit Committee (X3), Independence of theAudit Committee (X4), Frequency of Audit Committee Meetings (X5) and the frequency of Board Meeting(X5) simultaneously significant effect on firm value (Tobin’s Q). With the results of R Square of 61.1% meansthat the variable Tobin’s Q (Y) in the six variables explained by the moderating variable of Corporate SocialResponsibility (Z). While the remaining 38.9% is explained by other variables or independent variables outsidethe regression equation.
ETIKA BISNIS MENURUT AL-GHAZALI: TELAAH KITAB IHYA’ ’ ULUM AL-DIN Sopingi, Imam
IQTISHODUNA IQTISHODUNA (VOL 10, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.804 KB) | DOI: 10.18860/iq.v10i2.3223

Abstract

This article study the business ethics according of al-Ghazali which can be found among its bookihya’ ’ulum al-din, according for him is not properly by merchant only focussed its view to just world, byforgetting eternity. If that happened that way, hence its age will without effect. On the contrary for sensiblesuggested to look after the himself by taking care of its capital. And capital of human being in this life isreligion and business of exist in its. Al-Ghazali divide the business ethics become seven, that is; straighteningintention in have business, intention to do the fardu kifayah, besides paying attention to world market alsopay attention to the eternity market, when transacting in Market always remember the Allah, do not tooambition in have business, avoiding and leaving business which syubhat of and surely illicit, and ever take acare the evaluation in have business to don’t harm others. While valuable transaction of kindliness, al-Ghazalidivide the ethics become six, that is; practicing on to the manner born, do not complicate if transacting atpauper, doing a kindness moment bill for the debt, doing a kindness moment pay for the debt, cancelingtransaction of seller moment get the loss, giving payment diffuseness for clan faqir and impecunious
MEMBUMIKAN AKAD MUDHARABAH DALAM PRAKTEK PERBANKAN SYARI’AH Qomar, Moh Nurul
IQTISHODUNA IQTISHODUNA (VOL 10, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.317 KB) | DOI: 10.18860/iq.v10i2.3218

Abstract

The present study aimed at finding mudaraba position in the middle of the fiqh literature and Shariahbanking, so employing qualitative approach and patterned library research. Mudaraba is a business cooperationcontract as between two parties, where the first (Shahibul mall) provides the capital, while others becamemanager. Because that’s the nature of mudaraba more practical to run on Islamic banking compared withshirkah. Mudharabah was not the original products of Islamic law. Mudaraba has been practiced long beforeMohammed became a prophet. The acceptance of mudaraba as part mu’amalah rule in Islam, because there isno description of the scholars of fiqh which prohibit.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN Sulhan, Muhammad
IQTISHODUNA IQTISHODUNA (VOL 10, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.742 KB) | DOI: 10.18860/iq.v10i2.3219

Abstract

This research aims to analyze factors that affect the company’s CSR disclosure and to see theimpact of CSR on firm value. The population in this study are all companies listed on the Indonesia StockExchange (IDX) and samples are15 companies manufacturing. Analysis of the data used to test the firsthypothesis is linear multiple regression analysis is to look at the effect of profitability, leverage, institutionalownership, size, and slack resources on the disclosure of CSR, while to test the hypothesis that both areseeing the effect of CSR on firm value, then used a simple linear regression. The results of this study indicatethat the variable profitability, size, and slack resources have a significant impact on CSR. As for the variableleverage and institutional ownership has no significant effect on CSR. The last, variable CSR has a significantinfluenceon the firm value
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN KONSUMEN PENGGUNA JASA TRANSPORTASI UDARA RUTE PALANGKA RAYA - JAKARTA Meitiana, Meitiana
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.716 KB)

Abstract

The increase in number of airlaines industry in Indonesia has caused price competition betweenairlines company, especially for the Palangka Raya - Jakarta route. In order to survive in this industry, theairlines company has made efficiency toreduce the costs. As thr result, service quality became lower, and it willaffecting consumer satisfaction. The objectives of this research are to analyze the effect of service qualitytowards  loyalty  through  consumer  satisfaction.  This  study  used  quantitative  research  method,  the  datacollection used questionnaires and scoring technique used Likert scale. The sample was 100 respondents.This correlation study aims to measure the effects of a particular variable towards other variables. The dataprocessing was analyzed by using Structure Equation Modeling (SEM) with Partial Least Square (PLS) software.The test results of the three hypotheses with PLS software indicated that the two hypotheses were acceptedand the one hypotheses were rejected. Service quality had significant effect towards consumers satisfaction.While consumers satisfaction had not insignificant effect towards loyalty. Then service quality had significanteffect toward loyalty
ANALISIS PENGARUH PUBLIC RELATION TERHADAP CUSTOMER LOYALTY YANG DIMODERASI OLEH BRAND IMAGE PADA SMARTPHONE ”X” Suhaily, Lily; Elias, Elias
IQTISHODUNA IQTISHODUNA (VOL 10, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.619 KB) | DOI: 10.18860/iq.v10i2.3221

Abstract

Development of technology today is higly increased, especially communication tecnology. Basedon this fenomenon, many companies have opportunity to build-up smartphone. This conditions will increasedcompetition between the company. To win the competitions, company must promote their smartphone byusing public relation. According that conditions, this research evaluate the influence of public relation tocustomer loyalty which moderated by brand image. 160 questionnares were distributed to on 26 Mei 2014untill 1 July 2014by using random sampling.The result shows that public relation influences customer loyaltywhich moderated by brand image
MODEL AKTIVASI PERAN BANK SYARIAH DALAM MANAJEMEN USAHA PENGEMBANGAN USAHA TERNAK SAPI POTONG Suyoso Putra, Yuniarti Hidayah; Yati, Sri
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.211 KB) | DOI: 10.18860/iq.v10i1.3575

Abstract

This study aimstounderstand thepotential picture of beef cattle businessinIndonesia, to identifythemainissues of the business, how to establish strong beef cattle business, anddevelop amodel ofIslamic banksactivation inthe beef cattle business. The study employed a qualitativedescriptivemethod. The secondarydata are used which derived from theMinistryof AgricultureandLivestockandrelatedservicesfrom 2009to 2012,BPS and BankIndonesiadatarelated to therole ofIslamic banksin agricultureandanimal husbandry, andthewebsiteof Islamicbanks.The results showed that Islamic banksare reluctant toget involvedin this businessdue to a highriskventure. Therefore, tooptimize theactiveroleof Islamic banks, a model will be establishedrelatedtothe roleof Islamic banksinthe cattle business. Islamic bankscan contribute directlyandindirectlyto solveproblemsandestablish the beefcattle business. Direct roleis performedbydesigning contractapproach infinancing, whereasindirectroleis throughCorporate SocialResponsibilityprogramtoimprovethe basicconditionsoffarmers andthe business, if the bank is not yetconvinced thatgiving thedirect financing,the businesswill besuccessful.
PERAN SITUS JEJARING SOSIAL DALAM PERSEPSI RESELLER Rozi, M Fatkhur
IQTISHODUNA IQTISHODUNA (VOL 10, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.611 KB) | DOI: 10.18860/iq.v10i2.3587

Abstract

The rapid development and growth of social networking sites in Indonesia raises opportunities forsales activity mainly resellers. Sales activity via the social networking site is an outgrowth of an earlierconcept that e-marketing. The purpose of this study wanted to gain an understanding of the role of the resellersocial networking sites. Methods used in this study is the Focus Group Discussion with 12 people resellersmobile products and clothing as participants. The results of the study explained that social networking sitesis an Internet-based tool that serves as a medium of communication for the promotion, negotiation, andtransaction. Of exposure obtained explanations focus group discussions that social networking sites are ameans of informing bid, bid development, and role as a reseller. The role of social networking sites is as amedium for conveying information, interactions, and transactions.
MENDEKONSTRUKSIKAN FILSAFAT ILMU DALAM ILMU AKUNTANSI GLOBAL Lestari, Yona Octiani
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.71 KB) | DOI: 10.18860/iq.v9i2.3570

Abstract

" Accounting is built in a civilization, accounting developments influenced by social relationshipsbetween people. Accounting development is strongly influenced by particular purpose. There are severalobjective is political purpose, social purpose, economic purpose, objectives and purpose of cultural ideology.Accounting accounting today is filled with all the goals. Accounting has been fused with the capitalist,because accounting kapitali developing countries. Capitalist accounting notch higher and more generalized.And now there should be a study of true science. Where accounting is at the smallest of partial science. Thesource of all science is actually contained in the Al-Qur’an. Islamization of science is an attempt to makeMuslims do not just accept and imitate the methods of the method offered by western nations, namely theknowledge on how to restore its center is monotheism. Of monotheism will be three kinds of unity is the unityof knowledge, the unity of life and unity history.
STRATEGI COMPETITIVE ADVANTAGE UNTUK MEMBANGUN CITY BRANDING KOTA BATU SEBAGAI KOTA WISATA Miladiyah, Uyunur Rochmawati; Slamet, Slamet
IQTISHODUNA IQTISHODUNA (VOL 10, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.8 KB) | DOI: 10.18860/iq.v10i2.3582

Abstract

Globalization led to tough competition among cities around the world to win the competition toattract visitors and increase investment. Therefore, not only the company, the cities are also struggling tocreate uniqueness to gain an advantage in competition. It is very important to communicate the competitiveadvantages owned by these cities to the public and all parties to ensure the achievement of objectives. Citybranding is a method used to re-brand the city as identification which is expected to reflect the advantages aswell as its uniqueness. Therefore, in 2013 Shining Batu was introduced as a city brand wich expected to bereflect the competitive advantage of Batu City. The purpose of this study is to reveal aspects of the competitiveadvantages Batu City; strategies that are used in communicating it; as well as how big the impact of thecommunication strategy for the visitors Batu City. The paradigm of this research is qualitatively by case studydesign. Data were obtained by interview and documentation. The results showed that the Batu City has threeinterrelated aspects superior to one another that supports the creation of competitive advantages: geographicand agricultural sectors are packed in the development of the tourism sector. At the same time, the governmentdeveloped the program as a means of communicating Shining Batu and reflects the benefits of the city to thepublic. Shining Batu communicated through various forms of promotion that utilizes a wide variety ofcommunication tools; a variety of Tour Package; and held aa variety of routine and incidental events.Questionnaire showed that aim to dominate the number of respondents traveled, which consists of a visitor,where recreational tourist attractions types over a favorite choice than any natural attractions. Hotel is a topchoice for a place to stay. Most visitors make a visit to Batu City more than once.