Garuda - Garba Rujukan Digital

KEADILAN DAN KEBENARAN PERSPEKTIF AKUNTANSI SYARIAH Fahrudin A, SE., MM.,, Ahmad
IQTISHODUNA IQTISHODUNA (Vol 3, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Accounting with Islamic values based on the justice and truth that is in line with al-Qurâ€™an and al-Hadist is a reality that should be achieved because Islamic networking in Syariah is not merely summarizing Godâ€™s will. It is because the first Syariah source is Godâ€™s words (al-Qurâ€™an). This â€˜Tauhidâ€™ belief is alive in Syariah and in an Islamic community. It is known that â€˜Tauhidâ€™ does not separate between social and spiritual lives. Accounting formula based on the justice and truth must reflect some items below: First, all of the corporation and organization elements had by the Moslems must reflect â€˜zakatâ€™; Second, Syariah Accounting must be characterized by â€˜zakatâ€™ and â€˜amanah orientedâ€™; Third, the accounting report design must cover some elements as cash-flow statement, current value balance sheet, and shariate value added statement (SVAS)Â Â Â

AN ANALYSIS ON MURABAHAH APPLIED IN BANK TABUNGAN NEGARA (BTN) SYARIAH MALANG BRANCH Hidayati, SE.,, Barida
IQTISHODUNA IQTISHODUNA (Vol 3, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

This research is based on the good performance of murabahah financing on Indonesia Islamic Banking. The murabahah is one of the financing products that based on the Islamic trading principle which is preeminence the honest between the seller and the buyer. According to it, this research investigates the transparency process in BTN Syariah including the transparency pre-akad, akad and after akad. This research is designed using qualitative method. To collect the data the researcher uses interview, observation and documentation, while for verifying data the researcher uses triangulation. The result of this research explains that murabahah transparency is done well in BTN Syariah Malang Branch, even it is found many problem on it. The problem found is identified on pre akad, on akad and before akad. the problem on pre akad is found around the bank explanation and the client understanding, the akad problem is found around the akad reading and the akad signing while the after akad problem is found around the accelerate payment formula.

ANALISIS SOLVABILITAS PERBANKAN SYARIAH DI INDONESIA PERIODE 2001 â€“ 2004 Yuliana, SE., MM.,, Indah
IQTISHODUNA IQTISHODUNA (Vol 3, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

The birth of â€˜Syariah Bankâ€™ in Indonesia is really hoped by the Indonesians (especially the Moslems) who think that the interest of the bankÂ Â Â Â Â Â is forbidden in Islam. However actually sharing principle in the accounting institution has been known well both in Islamic and non-Islamic countries. â€˜Syariah Bankâ€™ is not related with religious rituals (Islam) but it is about a sharing concept in business between the owner of the capital and the capital manager. Bank management with syariah principle can be accessed and managed by all societies and not only by the Moslems. However, it is not debatable that nowadays in Indonesia â€˜Syariah Bankâ€™ is developing within the Islamic societies. From this aspect, the opportunity to develop â€˜Syariah Bankâ€™ in Indonesia is big enough, as Indonesia is a country having the biggest Moslem followers. â€˜Syariah bankâ€™ as an accounting intermediary institution is hoped to be able to give a better performance than the conventional banks. The goodness and the badness of the â€˜Syariah Bankâ€™ can be known from its performance reflected from the accounting report. But the accounting reportÂ Â on the Syariah Banking sector is to provide an information related to the accounting position, performance and also accounting position, and bank activities that will be useful for the decision making.This research aims to describe the solvability ability of Syariah Bank in Indonesia based on the banking ratio analysis technique. This is a descriptive research and the population of this research is the Syariah Bank that has been doing IPO in BEJ.Â The result of the research shows:First, CAR ability from 2001 to 2004 its value is above the determined standard from BI. the CAR that is far above the standard shows that the bank has not used the capital maximally. This can be caused by the bankâ€™s doubt to distribute its capital to the risk â€˜assets (aktiva)â€™. Second, debt to equity from 2001 to 2004 gets increased. It shows that the number of debt year by year gets increased. Third, long term debt to equity from 2001 to 2003 whose values at the syariah banking industry is the smallestÂ Â is â€˜Syariah Mandiri Bankâ€™. While, in 2004 it is â€˜Indonesian Muamalat Bankâ€™. It means â€˜Syariah Mandiri Bankâ€™ and â€˜Indonesian Muamalat Bankâ€™ are the banks which its long term debt composition is under the industrial average, so that the smaller the long term debt to equity ration, the smaller the bank â€˜assets (aktiva)â€™ financed by the long term debt.

ANALISIS PERBEDAAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SAHAM SEBELUM DAN SESUDAH PERISTIWA GEMPA DI YOGYAKARTA TANGGAL 27 MEI 2006 (Sudi Kasus pada Perusahaan Asuransi Terdaftar di Bursa Efek Jakarta) Istanti, SE., MM.,, Lulu Nurul
IQTISHODUNA IQTISHODUNA (Vol 3, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

This research presents an empirical analysis of difference between abnormal return and trading volume activity before and after earths-quake, in Yogyakarta at May 27, 2006. And examine its statistical properties. This research argues that there was difference between abnormal return and trading volume activity before and after quake. For this purpose, the mean difference test, using t-test, was applied to compare the mean value of abnormal return and trading volume activity before and after quake. The sample of this research consists of the insurance firms listed at the Jakarta Stock Exchange. Investigation on the sample firms involved periods of ten days before quake and ten days after quake. The results of this research indicate that there was no significant difference between the abnormal return and trading volume activity before and after quake. This evidence confirms that even did not positively influence abnormal return and trading volume activity as suggested theoretically. Â

ANALISIS JARINGAN KOMUNIKASI UNTUK MENUNJANG KEGIATAN PEMASARAN PADA INDUSTRI KECIL Utami, Hamidah Nayati
IQTISHODUNA IQTISHODUNA (Vol 3, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Small industry marketing corelated with comunication process. There are communication process between consumer and producer. The situational factors are support the communication process in group. This situations are comnunication network, comnunication behavior, group cohessivity, size of group.Â This research aimed to describe communication process and marketing activity on small industry group of ceramics, and to examine the correlation of communication process and marketing activity on small industry group of ceramics. This study was conducted the craftsmen of ceramics at Dau district, Malang Regency. Sample taken with simple random sampling method. Survey and interview technique were implemented among 25 craftsmen. Data was analyzed by using communication network analysis and tau Kendall. The results indicated that the craftsmen had a high level of individual connectedness, a medium level of Individual Integration, but Individual Diversity was low. The level of intensity of craftsman marketing activity was low. The results indicated that of individual connectedness, a medium level of Individual Integration, but Individual Diversity were low were correlated with craftsmenâ€™s activity in promotion, product determining, placement, and pricing.

ANALISIS EFISIENSI SALURAN PEMASARAN KARET RAKYAT DI JAMBI (Studi Kasus Desa Panerokan, Kecamatan Bajubang, Kabupaten Batanghari, Provinsi Jambi) Tarmizi, Ahmad
IQTISHODUNA IQTISHODUNA (Vol 3, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

The purpose of the research is to know the distribution of people rubber trading that more efficiency at Desa Panerokan. The place of research at Desa Panerokan, Kecamatan Bajubang, Kabupaten Batang Hari. The sample uses the purposive sample method. Trading margin analysis is used to know the efficiency level of trading distribution. The result of research show there are two trading distribution: 1) KUD/Auction market; 2) traditional trader KUD/Auction market has 60,2% rubber of rubber farmer, mean while, traditional trader has 39,8% rubber of farmer. The price of KUD/Auction market is higher than the traditional trader. Netto income of auction player is Rp. 300 per kg dried rubber, while netto income traditional trader is smaller about Rp. 150 per kg dried rubber

ANALISIS JARINGAN KOMUNIKASI UNTUK MENUNJANG KEGIATAN PEMASARAN PADA INDUSTRI KECIL Utami, Hamidah Nayati
IQTISHODUNA IQTISHODUNA (Vol 3, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Small industry marketing corelated with comunication process. There are communication process between consumer and producer. The situational factors are support the communication process in group. This situations are comnunication network, comnunication behavior, group cohessivity, size of group.Â This research aimed to describe communication process and marketing activity on small industry group of ceramics, and to examine the correlation of communication process and marketing activity on small industry group of ceramics. This study was conducted the craftsmen of ceramics at Dau district, Malang Regency. Sample taken with simple random sampling method. Survey and interview technique were implemented among 25 craftsmen. Data was analyzed by using communication network analysis and tau Kendall. The results indicated that the craftsmen had a high level of individual connectedness, a medium level of Individual Integration, but Individual Diversity was low. The level of intensity of craftsman marketing activity was low. The results indicated that of individual connectedness, a medium level of Individual Integration, but Individual Diversity were low were correlated with craftsmenâ€™s activity in promotion, product determining, placement, and pricing.

WAKAF TUNAI SEBAGAI POTENSI PENGEMBANGAN EKONOMI DI INDONESIA Sebuah Analisis antara Peluang dan Tantangan Djakfar, Muhammad
IQTISHODUNA IQTISHODUNA (Vol 3, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Several instruments in Islam are prospectively developed to establish social awarness. Cash waqf, for instance, is a promising economic unit although it is considered alien in Islamic community . In Indonesia, it is a potential sourceÂ to increase the economic welfare. As a solution to economic crisis, cash waqf is a way to dig up financial source. Muslim may help the nation escape from economic turbulence as well asÂ they show their obedience to God via charity. DifferentÂ fromÂ the traditional concept of waqf which is dominantly associated to hectares of land, cash waqf does not necessarily need huge capital. Äªt is only a sum of money which is allocated to an Islamic institution for communal development. Besides these opportunities, some problems are faced. People have not been well informed about the idea of cash waqf. This challenge should be solved by continuous socialization, particularly to waqif (waqf doer) candidate and nadzir (waqf organizer). Cash waqf arrangement is also important to raise welfare of society. Government with its political will has offered several alternatives to improve cash waqf, such as establishing waqf institution and opening waqf network.

PENGARUH PEMBELAJARAN ORGANISASI, KEPUASAN KERJA DAN ORIENTASI PASAR TERHADAP KINERJA MANAJER DAN KINERJA UNIT BISNIS (Studi Pada Koperasi Pengelola Susu Sapi Perah Di Jawa Timur) Idrus, Salim Al
IQTISHODUNA IQTISHODUNA (Vol 3, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Penelitian ini bertujuan untuk (1) menjelaskan pengaruh pembelajaran organisasi terhadap kinerja manajer, (2) kepuasan kerja terhadap kinerja manajer, (3) orientasi pasar terhadap kinerja manajer, (4) pembelajaran organisasi terhadap kinerja unit bisnis, (5) kepuasan kerja terhadap kinerja unit bisnis, (6) orientasi pasar terhadap kinerja unit bisnis dan (7) kinerja manajer terhadap kinerja unit bisnis.Penelitian ini dirancang dengan menggunakan pendekatan kuantitatif dan hubungan kausal antar variabel penelitian yang dikemas dalam analisis jalur (path analysis). Penelitian ini dilakukan pada koperasi pengelola susu sapi perah di Jawa Timur dengan sampel 33 koperasi. Sampel diambil dengan menggunakan simple random sampling. Data penelitian diambil melalui kuesioner. Pernyataan yang dikembangkan melalui instrumen diproses dengan menggunakan software SPSS versi 13.0.Temuan hasil penelitian mengungkapkan bahwa semakin tinggi pembelajaran organisasi, kepuasan kerja, dan orientasi pasar, maka semakin tinggi pula kinerja unit bisnis yang dihasilkan. Sedangkan pada variabel kinerja manajer, semakin tinggi kinerja yang dilakukan manajer dapat menurunkan kinerja unit bisnis koperasi.

AN ANALYSIS ON MURABAHAH APPLIED IN BANK TABUNGAN NEGARA (BTN) SYARIAH MALANG BRANCH HIDAYATI, BARIDA
IQTISHODUNA IQTISHODUNA (Vol 3, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

This research is based on the good performance of murabahah financing on Indonesia Islamic Banking. The murabahah is one of the financing products that based on the Islamic trading principle which is preeminence the honest between the seller and the buyer. According to it, this research investigates the transparency process in BTN Syariah including the transparency pre-akad, akad and after akad. This research is designed using qualitative method. To collect the data the researcher uses interview, observation and documentation, while for verifying data the researcher uses triangulation. The result of this research explains that murabahah transparency is done well in BTN Syariah Malang Branch, even it is found many problem on it. The problem found is identified on pre akad, on akad and before akad. the problem on pre akad is found around the bank explanation and the client understanding, the akad problem is found around the akad reading and the akad signing while the after akad problem is found around the accelerate payment formula.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Vivin Maharani

Contact Email
-

Phone
-

Journal Mail Official
iqtishoduna@uin-malang.ac.id

Editorial Address
-

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Vivin Maharani

Contact Email -

Phone -

Journal Mail Official iqtishoduna@uin-malang.ac.id

Editorial Address -

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Vivin Maharani

Contact Email
-

Phone
-

Journal Mail Official
iqtishoduna@uin-malang.ac.id

Editorial Address
-

Location
Kota malang,

Jawa timur

INDONESIA