cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. kudus,
Jawa tengah
INDONESIA
EQUILIBRIUM
ISSN : 23550228     EISSN : 25028316     DOI : -
Core Subject : Economy,
Equilibrium journal issued by the Department of Islamic Economics, Pascasarjana, STAIN Kudus, periodically (every 6 months) in June and December with the aim of disseminating information about the study of knowledge islamic economics in the form of conceptual studies and research results.
Arjuna Subject : -
Articles 446 Documents
Impulse Buying Behavior of Generation Z Urban Muslims on Shopee Auliaramadhan, Nathasyanaza; Asnawi, Haris Faulidi; Khaliq, Restu
EQUILIBRIUM Vol 12, No 1 (2024): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v12i1.22051

Abstract

This study aims to analyze the effect of flash sales and free shipping taglines on impulse buying behavior among Generation Z urban Muslim users of the Shopee marketplace. The research design employs quantitative methods with a sample size of 97 Generation Z urban Muslim respondents in Banjarmasin City. The data analysis utilizes multiple linear regression. The results showed that flash sale significantly affects impulsive buying behavior, while the free shipping tagline has no significant effect. This study contributes to providing empirical evidence about the behavioral preferences of Generation Z urban Muslim consumers, especially impulse buying behavior in online shopping. In the context of marketing, e-commerce platforms must consider the distinctive characteristics of Generation Z urban Muslims when developing promotional strategies to boost sales.
Assessing the Empowerment of Mosques with the Maqashid Sharia Index Jajuli, M. Sulaeman; Misno, Misno; Susilawati, Erni
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.23181

Abstract

This study aims to assess the mosque empowerment index formula based on Maqashid Sharia. This formula serves as an instrument to measure the level of mosque empowerment in Bogor, Indonesia. It consists of six criteria based on the Maqashid Sharia, including protecting religion, life, intellect, lineage, property, and the environment. The data analysis technique employs the Analytical Network Process (ANP) in conjunction with the Super Decision 2.10 software to construct the index model structure. The results of the formula calculation in each of the three model mosques revealed significant discrepancies. The Andalusia Mosque has achieved a remarkable score of 0.96, positioning it as the top-ranking mosque in terms of its significant degree of empowerment within the local community. The following mosque is the Ar-Rahman Mosque, which has a value of 0.69 and is classified as an empowered mosque. Finally, the Al-Muhaajirin mosque has a value of 0.57, indicating that it belongs to the group of quite empowered mosques and can be given priority consideration for help in the future. Specifically, this study becomes the first comprehensive assessment of mosque empowerment in Indonesia by utilizing the Maqashid Sharia Index across three mosques.
Assessing the Dynamics of Sukuk Research on Scopus Database: A Bibliometric Analysis and Systematic Literature Review Arif, Arif; Mulyati, Sri; Handoko, Lukman Hakim
EQUILIBRIUM Vol 12, No 1 (2024): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v12i1.26427

Abstract

This research aims to determine the dynamics of sukuk research on the Scopus database. This research has three novelties: choosing more complex keywords, standardizing keywords, and explaining complex future research findings. This research employs a mixed method, using both quantitative and qualitative approaches. The quantitative method in this research uses simple statistical techniques through bibliometric analysis. Meanwhile, the qualitative method uses a systematic literature review approach. This research uses secondary data taken from the Scopus database. The data analysis software used is VOSviewer. The research results show that based on its distribution, research on sukuk was first published in 2007, and as of October 2023, there were 524 documents. Based on productivity, the most productive writer is Nader Naifar from Imam Mohammad Ibn Saud Islamic University (14 documents), Malaysia's most productive country (170 documents). Based on his popularity, the most popular author is Godlewski C.J. (186 citations). Based on trends, the frequently appearing keywords are sukuk, the newly used keywords are green finance, and the rarely used keywords are blockchain. Based on future research directions, there are recommendations for 96 topics that can be researched. This research is beneficial for future sukuk research and supporting global sukuk practice.
Panel Data Regression on Tax Avoidance: Reviewed from Islamic Corporate Social Responsibility and Financial Ratio Analysis Restuti, Dwi Putri; Cahya, Bayu Tri; Amaroh, Siti
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.23340

Abstract

Tax avoidance becomes unique because it is allowed in the sense that it does not violate the law. However, it is undesirable in practice because it affects the country’s revenue. This study experimentally investigates the relationship between Islamic corporate social responsibility, profitability, leverage, inventory intensity, capital intensity, and tax avoidance. This research employs a causal methodology and is quantitative. Only businesses listed on the Indonesian Islamic Stock Index (ISSI) were included in this analysis. The purposive sampling approach was employed to gather a sample of 15 companies for the 2016–2021 research period. Profitability has a negative impact on tax avoidance, leverage has a negative impact on tax avoidance, inventory intensity has a positive and significant impact on tax avoidance, capital intensity has no discernible impact on tax avoidance, and Islamic corporate social responsibility has no discernible impact on tax avoidance.
Islamic Financial Management Behavior Mediates Sharia Financial Literacy and Investment Behavior Ardiansyah, Ardiansyah; Hamzah, Aksi; Karyono, Otong
EQUILIBRIUM Vol 12, No 1 (2024): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v12i1.24931

Abstract

The main objective of this research is to contribute to the literature by focusing on the relationship between Islamic financial literacy and investment behavior while identifying the mediating effect of Islamic financial management behavior among millennial generations. This study adopts a quantitative research design. Data for this research were obtained through the distribution and completion of questionnaires by millennials in South Sulawesi. The questionnaire distribution took place over a span of 3 months (September-October 2023). The population in this study consists of millennials in South Sulawesi, and the sampling technique employed is purposive sampling. SmartPLS version 4 is utilized as the data analysis tool. The results of the research show that Sharia financial literacy has a positive and significant effect on Islamic financial management behavior, Islamic financial management behavior has a positive and significant effect on investment behavior, Islamic financial management behavior has a positive and significant effect in mediating the relationship between sharia financial literacy and investment behavior, and sharia financial literacy has no effect on investment behavior.
Does Financial Technology Increase The Efficiency of Zakat Management Organizations or Other Factors? Aziz, Roikhan Mochamad; Hidayat, M Fahmi; Salsabila, Fauziyah Latiefa
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.22616

Abstract

The purpose of this research is to analyze the efficiency of Zakat Management Organizations (ZMO) in utilizing financial technology to increase the collection and distribution of Zakat. Data was obtained from 4 social finance organizations that utilize financial technology: National Amil Zakat Agency (NAZA), Nahdathul Ulama (NU Care), Dompet Dhuafa, and Rumah Zakat between 2018-2019. The methodology used an efficiency approach with the Data Envelopment Analysis (DEA) tool. Operational variables are total operating and socialization costs as input variables, while Zakat’s entire collection and distribution are the output variables. The results are the 4 ZMOs based on Financial Technology, such as NAZA, NU Care, Dompet Dhuafa, and Rumah Zakat, indicate that NU Care is the most efficient ZMO with a score of 1.00 throughout 2018-2019 because it can decrease input costs and optimize output due to its large mass base and volunteer programs up to the village level. Meanwhile, other ZMOs experience inefficiency with a score below 0.60, which occurs due to the use of disproportionate inputs and outputs due to ZMOs having multiple roles and a relatively equal ZMO donor base, which causes competition among ZMOs. Hahslm Analysis proves that optimizing ZMO input and output is by using resources in a balanced way by minimizing costs and maximizing income, which is an important factor outside financial technology.