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IQTISHODUNA
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
ISSN : 1829524X     EISSN : 26143437     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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 332 Documents
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ECONOMIC VALUE ADDED (EVA) dan MARKET VALUE ADDED (MVA) SEBAGAI ALAT UKUR KINERJA PERUSAHAAN Fitriyah, Fitriyah
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.118 KB) | DOI: 10.18860/iq.v3i2.249

Abstract

Company performance is a measure that describes the financial condition of a company. The measurement of financial performance is based on the data gathered from financial reports made by the company. One of the popular measure for financial performance is financial ratios. However, financial ratios are only focused on accounting profit and do not include capital cost, so the resulting information cannot give adequate insight on the expected return from the investments made by the investors. In order to provide a solution for this challenge, a new concept has been proposed, that is economic value added (EVA) and market value added (MVA). EVA is a measure of added value generated by a company by reducing cost of capital that will indicated whether the rate of return is higher than the cost of capital expended for financing the investment. While MVA is a cumulative outcome of company performance which results from various investment which has been committed or is expected to be made. Hence, the success in terms of MVA is the success in maximizing the wealth of shareholders by allocating proper resources.EVA is calculated by subtracting after-tax net operating income from weighted average cost of capital (WACC). A positive EVA means that the company gains a greater return than the cost of capital, so that the investors will gain a return from their investment, and vice versa. MVA is calculated by subtracting equity market value with equity book value. Equity market value is calculated by multiplying the number of outstanding shares with share price, while equity book value is calculated by multiplying the number of outstanding shares with the nominal value per share. A positive MVA ( 1) means that that the management has been able to improve the wealth of the company and, by the same token, the investors' wealth, and vice versa.
KUALITAS JASA DAN KEPUASAN MAHASISWA PERGURUAN TINGGI SWASTA DI MALANG Rahayu, Yayuk Sri
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.876 KB) | DOI: 10.18860/iq.v3i2.250

Abstract

In globalization era, the company must have the ability to satisfy their customer to be the winner of business competitiosince customer satisfaction depends on product or service quality. The purpose of this research is to find student’s assessment about service quality that was given by private universities in Malang and what kind of service quality attributes which has  less performance based on student expectation. This research used purposive and accidental sampling and analysis instrument is Importance-Performance Analysis. The results show, first, level of received service quality is still under level of student expectation so they are unsatisfied  second, there are four attributes which has less performance than student expectation that are the accuration of lecturer assessment, the willingness of lecturer and staff to listen and receive suggestion from students, meeting lecturer easily, and lecturer and staff serve students well. Therefore, based on  this result, private universities in Malang have to make this four attributes as a major priority in continous improvement of quality program to win competition.
FUNGSI KONSUMSI RUMAH TANGGA DI INDONESIA (Pendekatan Model Koreksi Kesalahan) Sangadji, Maryam
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.261 KB) | DOI: 10.18860/iq.v3i2.251

Abstract

Keynesian theory about consumption states that household consumption (C) related positively with present income: the greater income the more consumption. Beside that, interest rate influence negatively toward household consumption, because if the interest rate is low then the loan cost  also low, so the factor encourage household to increase it consumption. The results showed that income level related positively with  household consumption level. While the interest rate related negatively  with consumption level. It means that the greater income encourage the household to increase its consumption. But the increase is not as high as the income level. Then the higher interest rate will cause the household increase its saving, so decrease the consumption. The test by using error correction model (ECM) showed that balance  variable of ECT is significant, where for that the household consumption adapted with the income level change and the interest rate at the same period.
PEMILIHAN METODE AKUNTANSI PERSEDIAAN DAN PENGARUHNYA TERHADAP EARNING PRICE RATIO Soesetio, Yuli
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.044 KB) | DOI: 10.18860/iq.v3i2.252

Abstract

This research was conducted to know investment production opportunity in the inventory variable, accounting profit variable, HPP variable, company’s siz, equity intensity and inventory intensity, and to know the effect of option the accounting inventory methods (FIFO) and average methods towards earning price ratio. Data taken from secondary data with using documentation methods and purposive sampling methods with 10 companies. Using sample manufacturing’s comp[any which listed in Jakarta Stock Exchange period 2001-2005. using data analysis Mann-Whitney and t-test, log regression and parametric test. The result of univariat test indicated that just inventory intensity variability which using average inventory methods FIFO methods which has significant differences.
PERBEDAAN LABA USAHA UNIT DAN NON PERFORMING LOAN DI BRI UNIT PORONG SEBELUM DAN SESUDAH BENCANA LUMPUR LAPINDO Istanti, Lulu Nurul
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.493 KB) | DOI: 10.18860/iq.v3i2.253

Abstract

The aims of this study are to analyze the performance of the Bank Rakyat Indonesia Unit Porong before and after the lapindo hot mudflow disaster. The result of the study could be useful for those who are concerned with the profitability and liquidity of the bank.The study involved Bank Rakyat Indonesia Unit Porong using purposive sample sampling method. The researcher also collected the monthly financial report of the sampling from February 2005 trough Augustus 2007A number of statistical roles were used for data analysis including the data normality test and paired sample t-test. Result indicated that all variables are normally distributed. The paired sample t-test suggested that while significant difference exists in the Laba Usaha Unit between the two periods. There was no significant difference in the Non Performing Loans between the two periods.
PROGRAM TRAINING & DEVELOPMENT BERBASIS SPIRITUALITAS Siswanto, Siswanto
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.432 KB) | DOI: 10.18860/iq.v3i2.254

Abstract

This paper attempts to explain the role of spirituality in workplace to reach highly organization performance.  The currently challenge both profit and non-profit organization is how to develop human resource.  That’s so urgent because it’s a valuable asset.  Three ways to develop human resource consists of training and development, organization development, and career development.  The intent of this paper is to integrate spirituality in training development program.  Spirituality in workplace has relationship with attitude and organization behavior dimension (Milliman et.al. 2003).  Dimension of organization behavior encompass organization commitment, intention to quit, intrinsic work satisfaction, job involvement, and organization-based self-esteem.  The paper concludes that training development based-spirituality will contribute to long term behavior/attitude change.  
PERTUMBUHAN EKONOMI DALAM PERSPEKIF EKONOMI ISLAM Zuhdi, Zaenu
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.632 KB) | DOI: 10.18860/iq.v3i2.255

Abstract

The economic growth is one of the hot topics in macroeconomics. Through economic growth analysis a nation knows its development, wealth and prosperity.  The growth is measured from income per head by indicating Gross National Product or Gross Domestic Product. This research aims to explore the economics growth paradigm from Islamic perspective since there is a main different point of view between Economics in Islam and capitalism associated with the way of living. Capitalism underlines on how to complete the needs with unlimited effort, while in Islam the economic must be based on tauhid, rububiyyah, khalifah dan tazkiyah principles. Thus, in Islam perspective, prosperity is not all about material goods but also considering the happiness in life after the death.
REVIEW TENTANG DESIGN MONETARY POLICY RULE UNTUK INDONESIA Budhiasa, G. Sujana
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.318 KB) | DOI: 10.18860/iq.v3i2.256

Abstract

The development monetary policy rule has become a fashionable macroeconomic modeling as pioneering by Taylor (1993)  Indonesia is one of emerging market countries that has advantages in adopting the Taylor monetary policy rule that was implementing together with inflation targeting framework dealing with the central bank law of Bank Indonesia on the new task for stabilizing the domestic currency, so that the new law of Bank Indonesia might be appropriate to adopt inflation targeting framework (Taylor, 2000). According to the new law, Bank Indonesia is obliged to announce the inflation plan at the beginning of the year to the public. Alamsyah, Agung and Zulverdy (2001), point-out that Bank Indonesia has become implemented the inflation targeting framework because it was obligated by the new law of Bank Indonesia. Practical of inflation targeting framework (ITF) in many countries adopted Taylor modified monetary policy rules with using many anchors. Svensson (1999) argued that because uncertain of some economic variables behavior, using interest rate as single anchor as recommended by Taylor rules can be robustness.Bank Indonesia have practical a single anchor called SBI Rate in implementing the inflation targeting framework.  SBI Rate is recommended by McNelis (1999) and also Darsono et. al (2002)  as the single instrument rule for managing  inflation gap and output gap in Indonesia.This paper is intends to study the development of policy rule theory and its possibility of those model developed for implementing at Bank Indonesia macroeconomic model.
TRANSAKSI VALUTA ASING (AL-SHARF) DALAM PERSPEKTIF ISLAM Sulhan, Muhammad
IQTISHODUNA IQTISHODUNA (Vol 4, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.068 KB) | DOI: 10.18860/iq.v3i2.257

Abstract

The written text attempts to explain transactional problem (trade) foreign exchange of Islamic law trade. It is caused by the international trade phenomena that won’t be free from state currency one another as a payment tool in which accelerate the traffic of international trade activity.  The necessity of currency conversion in the international trade will bring up out of foreign exchange demand and supply in the foreign exchange market; it will cause foreign exchange trade transaction at last. Based on the variety of Islamic laws analysis, it is known that the foreign currency  trade practice (al-sharf) is allowed if done based on each other agreement and cash, not to have a speculation (undertake something hoping for the best), there is transactional needed or aware of (saving), and if the transaction done toward the same type of currency so, it must have the same value and if it’s different, it must be done using prevailed rate of exchange (kurs)  in the moment of transaction. The following types of foreign exchange transaction in the foreign exchange market, it is only spot transactional type allowed, meanwhile forward, swap, and option are forbidden because they aren’t cash and contain of maisir (speculation). Besides, the participants should pay more attention toward constrains of foreign exchange trade transaction and they should be able to avoid divergences that are forbidden in Islamic of syariah trade like extortionate, forcing and many others. In this case, these cause the transaction of foreign exchange trade is prohibited.
PROFITABILITAS, PERTUMBUHAN AKTIVA, UKURAN PERUSAHAAN, STRUKTUR AKTIVA, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PT BANK SYARI’AH “X” TBK.. Susyanti, Jeni
IQTISHODUNA IQTISHODUNA (Vol 4, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.149 KB) | DOI: 10.18860/iq.v0i0.268

Abstract

This research is aiming to know the influences of profitability, assets growth, enterprise dimension, assets structure, and the liquidity towards the financial capital structure. And to know the variable which has the most dominant influence towards PT. Bank Syari’ah “X”, Tbk. This research has a dependent variable (financial capital structure) and independent variables (profitability, assets growth, enterprise dimension, assets structure, and liquidity). The analysis used to test the hypothesis is a double linear regression. The result of this research is that simultaneously (profitability, assets growth, enterprise dimension, assets structure, and liquidity). Are significantly influential towards financial capital structure with the R result square = 0,626. And partially profitable variable, assets growth, and liquidity are significantly influential towards financial capital structure, this is proved with the significant level of profitability = 0,009, of assets growth = 0,044, and of liquidity = 0,016. however, the variable of enterprise dimension and assets structure are not significantly influential towards the financial capital structure, this is proved with the value of sig (the enterprise dimension = 0,984, assets structure = 0,376) and the variable of profitability is most dominant negative influence with the value of t-stat -2,942 towards the financial capital structure.

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