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INDONESIA
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.
Arjuna Subject : -
Articles 335 Documents
PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL, ARUS KAS BEBAS DAN ASET YANG DIJAMINKAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Solekah, Nihayatu Aslamatis
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.66 KB) | DOI: 10.18860/iq.v9i2.3565

Abstract

" The purposeof this research is to examine Managerial Ownership (MOWN), Institutional Ownership(INST), Free Cash Flow (FCF) and Collateralizable Asset (COLLAS) have an effect on either throughsimultaneous and also partial to Devidend Payout Ratio (DPR) at manufacturing industry that go public inJakarta Stock Exchange of during 2000–2005. It is repetition and adaptation of the Rozeff research (1982) andMollah research (2000). This research is inclusive the type of explanatory research. Connecting sample wasconducted with the approach of non probability sampling with the technique of purposive sampling speciallythe type of judgement sampling. Analysis methode used by multiple regression analysis.The result of thisresearch indicates the variable of Managerial Ownership (MOWN), Institusional Ownership (INST), FreeCash Flow (FCF) and Collateralizable Asset (COLLAS) by simultaneous have the influence which significantto Devidend Payout Ratio (DPR). It is suggested that whoever conducts a further study expand the scope ofanalysis aspect, as the researcher is aware that the aspects other than those used in this study, there are othervariables need examined influencing the devidend payout ratio.
PENGARUH KEPRIBADIAN TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DI KEMENAG KOTA MALANG Mukaffi, Zaim; Nuntufa, Nuntufa
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.505 KB) | DOI: 10.18860/iq.v10i1.3576

Abstract

Someone’s personality has a strong influence on other person’s OCB. This study aims to determinethe effect neuroticism, extraversion, openness, agreeableness and conscientiousness the employee’s OCB ofKemenag (Religious Ministry) of Malang. This study used quantitative methods, the data obtained withquestioner given to 48 respondentsinthe Kemenag (Religious Ministry) of Malang. Methods of data analysisusing multiple linear regression that includes test Validity and Reliability, Testing assumptions Classical, Ftestand t-test were assisted by SPSS16:00 For Windows. The results of the simultaneous analysis of thesignificant level of 5% neuroticsm variables, extraversion, and openness to experience, agreeableness andconscientiousness effect on employee’s OCB of Kemenag (Religious Ministry) Malang. The results of partialanalysis by a significant level of 5% neuroticism no effect on employee’s OCB of Kemenag (Religious Ministry)Malang because probability value greater than 0.05 is 0.791, whereas extraversion, openness, agreeablenessand conscientiousness have a significant effect on employee’s OCB Kemenag (Religious Ministry) of Malangwith a probability value respectively .000, .000, 0.001, and 0.013.VARIABEL the dominant influence on employee’sOCB Kemenag (Religious Ministry) of Malang is agreeableness to count 3,744 with a t significant value is0.001.
ANALISIS JALUR DISTRIBUSI INDUSTRI GULA DENGAN MENGGUNAKAN METODE INPUT OUTPUT I.D., Riski Nur
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.791 KB) | DOI: 10.18860/iq.v9i2.3571

Abstract

The model of sugar industry distribution channel consist of sugarcane farmers, suppliers, millersand distributors. In this research, we analyze the distribution channel of sugar industry model by using inputoutput method. The analysis is used to know Backward Linkages and Forward Linkages of intersector. Thelinkages can identify key sector that have a big influence on the development of other sectors. The result ofmodel analysis show that there is no sector that has high Backward and Forward Linkages, so there is no keysector in sugar industry distribution channel.
ANALISIS INTEGRASI PASAR MODAL KAWASAN ASIA-PASIFIK (APEC): IMPLIKASI DIVERSIFIKASI INTERNATIONAL Subhi, Citra Putri; Fitriyah, Fitriyah
IQTISHODUNA IQTISHODUNA (VOL 10, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1105.848 KB) | DOI: 10.18860/iq.v10i2.3583

Abstract

The purpose of this study was to determine the presence of capital market integration in the AsiaPacific region which has implications for portfolio diversification opportunities internationally. This studyuses quantitative methods to the analysis of the model using VECM (Vector Error correction model) with astationary test level level , different stationary , cointegration and correlation . The population is the entirecountry in the Asia -Pacific (APEC) which has a capital markets while the sample is 10 APEC countries whichinclude U.S. state (^ DJIA), Australia (^AORD), HongKong (^HSI), Japan (^ N225), Singapore (^ STI), Singapore(^ KS11 ), New Zeland (^ NZ50), Indonesia (^ JKSE), Malaysia (^ KLSE), Chinese (^ SSEC) . The results ofthese studies demonstrate that there are capital market integration in the Australian state of capital market(^ AORD)- Malaysia (^ KLSE) and Hong Kong (^ HSI )-South Korea (^ KS11) and there are opportunities in thearea of portfolio diversification proficiency level shows that there are 20 pairs market index has a negativecorrelation coefficient.
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITYBASED COSTING (ABC) UNTUK PENINGKATAN KEUNGGULAN KOMPETITIF PADA PT INKA (PERSERO) MADIUN Meldona, Meldona; Prayudasari, Zelvi Rhizqa
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.589 KB) | DOI: 10.18860/iq.v9i2.3566

Abstract

The purposes of this research are to analyze the comparison of cost of goods manufacture by usingtraditional and ABC methods, and to analyze the advantage of their application in calculating the cost ofgoods manufacture to increase the competitive advantage at PT INKA (Persero) Madiun. This research is aqualitative research with descriptive method. The analysis result shows that PT INKA (Persero) Madiuncalculates direct hours of the employees as the basis of determining the overhead cost of each product. Byusing traditional method, the cost of goods manufactures of Economy Class Train (K3) AC is IDR 2,522,926,538,Economy Class Train (K3) Green Car is IDR 363,126,214, and Economy Class Train (KMP3) AC is IDR3,145,136,617. Meanwhile, the calculation using ABC method shows that cost of goods manufacture of EconomyClass Train (K3) AC, Economy Class Train (K3) Green Car and Economy Class Train (KMP3) AC are IDR2,727,987,080, IDR 360,001,314, and IDR 3,383,215,414. So, for the comparison, traditional method determinelower cost of goods manufacture from ABC method (undercosted) for two products, that are Economy ClassTrain (K3) AC and Economy Class Train (KMP3) AC. While in Economy Class Train (K3) Green Car, traditionalmethod determines higher cost of goods manufacture compare to the calculation of ABC method (overcosted).This results recomend to the important of implementing ABC method in calculating cost of goods manufacturewhich give more accurately calculation to develop competitive advantage, that help the management inmaking decision of determining the price, determining the strategy of cost leadership, and implementing theActivity Based Management (ABM).
RESPONSIBILITY ACCOUNTING, COST PRODUCTION SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PRODUKSI PADA PDAM KABUPATEN MALANG Zuraidah, Zuraidah
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.818 KB) | DOI: 10.18860/iq.v10i1.3577

Abstract

Report would assist management in assessing whether each responsibility center has carried outhis duties in accordance with the predetermined budget. Implementation of good accounting would create asystem of control and performance assessment which will assist management in decision making. Accountingcan also provide the basis to conduct an evaluation of the ability of all levels of management within thecompany. Once the importance of accounting information for the management of production costs as a tool toassess the performance and production manager as well as an attempt to direct the company’s activities sothat the goal can be achieved.
PEMBERDAYAAN MASYARAKAT TANI MELALUI KEMITRAAN DENGAN KOPERASI SUSU SAPI PERAH ”SETIA KAWAN” (KSPSK) DI KECAMATAN TUTUR NONGKOJAJAR PASURUAN JAWA TIMUR Mansur, Muhammad; Mahfudz, Masyhuri
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.594 KB) | DOI: 10.18860/iq.v9i2.3572

Abstract

ewline" Ninety-five percent of farmers in community-Nongkojajar Said District is a dairy farmer. They facethree main problems, namely the problem of animal feed, livestock population and debit illegal felling of treesdue to water over the springs. Two final problems as a result of the crisis feed. On this basis, it is necessaryhandlers serious short-term and long-term. This study aims to detect the number of problematic facing thecommunity and bring the community empowerment model farm with grass planting movement ’LOYAL’ andgrass ’LIGUM’ and evaluating program performance in depth and thorough. Methods of analysis to answerthe above purposes by using the approach Patisipatory Rural Appraisal (PRA) is a village in the understandingof participation, and Rapid Rural Appraisal (RRA) is a rapid understanding of the village. The expectedoutcome of the study is the first year; inventory of the subject matter of the feed-livestock population, inaddition to water debit inventory and socio-economic/3 others outside the principal problem. Besides, animalfeed komlifeed materialized as instant foods are made and/or purchased from the manufacturer.
ANALISIS NON PERFORMING LOAN DAN PENERAPAN RESTRUKTURISASI KREDIT PADA PERBANKAN SYARIAH DALAM KAITANNYA DENGAN PENGEMBANGAN EKONOMI SYARIAH DI KOTA MALANG (Study Kasus pada Perbankan Syariah dan Pedagang Kecil di Kota Malang) Firmansyah, Fani; Widiati, Putri Kurnia
IQTISHODUNA IQTISHODUNA (VOL 10, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.641 KB) | DOI: 10.18860/iq.v10i2.3584

Abstract

This study analyzed the value of Non Performing Loan and credit restruction of Syariah Bankingand the relation ship with Syariah Economic growth on Malang., because credit have an important position onIndonesian Syariah Economics.Population of this research are Indonesian Syariah Banking and Small Enterpriseon Indonesia from 2007–2013 with Non Performing Loan and interview method to analyzed. To get the goodcondition of credit for small enterprise on Syariah Banking, all of the component must have a good relationship,comitment to having trust from investor or Syariah Banking. Syariah Banking must introduce acreditrestrukturization to take a part of smal enterprise growth.
PENGARUH KEPEMIMPINAN DAN KINERJA DOSEN TERHADAP MUTU PELAYANAN DI POLITEKNIK NEGERI BATAM Hati, Shinta Wahyu
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.851 KB) | DOI: 10.18860/iq.v9i2.3567

Abstract

In general education at the college level to prioritize quality of service as the primary goal, becausethe quality of service quality is a major factor to demonstrate the performance of the organization will be thedesire and commitment of stakeholders. This study aims to analyze the influence of leadership on employeeperformance and its effect on the quality of service. Object of this study is its staff Polytechnic Batam, RiauIsland. The samples were 50 employees lecturer. Data were collected using a questionnaire. The findings ofthis study indicate that the value of R square is 0.681. Shows the value of effective leadership and facultyperformance is quite good, will raise the quality of service at the Polytechnic of 68.1%. Subsequent researchfindings employee performance variables lecturer dominant influence on the quality of service quality inBatam Polytechnic of 55.9%
PRIVATISASI STRUKTUR KEPEMILIKAN, DAN KINERJA BUMN DI INDONESIA Usri, Abdul Kadir
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.864 KB) | DOI: 10.18860/iq.v10i1.3578

Abstract

One of the measures to improve the productivity and efficiency of BUMN isprivatization. Privatizationis considered successful if it can improve efficiency, decrease the price or service improvements and performanceenhancements. The population in this study are all state-owned enterprises to be privatized using the InitialPublic Offering (IPO) from the period 1991 to 2004. The analysis method used in this research is multiple linearregression. The results showed (1) public ownership is partially significant effect on the performance ofBUMN after privatization as measured by ROS, ROI, ROE, and SALEFF, so the proposed hypothesis provedcorrect. The influence of public ownership of the largest BUMN performance after privatization is shown bythe measured performance using ROS and the smallest is SALEFF. (2) The prospective share holders with ROSgreat interest, as this is one indicator of the success of a company, the company’s sales performanceimprovement and management can manage BUMN well after privatization (3) SALEFF is a measure ofperformance (efficiency of operations) thats hows the efficiency of sales or revenues, measured using aweighing between sales or income by the number of employees BUMN privatization proceeds. The prospectiveshare holders interested SALEFF great because it shows more efficiency operation BUMN privatizationresults, which compare sales or revenue to the number of employees who work in there.