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EQUILIBRIUM
Published by Sekolah Tinggi Agama Islam Negeri Kudus
ISSN : 23550228     EISSN : 25028316     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
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PENGARUH PELATIHAN DAN BUDAYA ORGANISASI TERHADAP EFEKTIFITAS KINERJA KARYAWAN Fatihin, Amirul; Rokhman, Wahibur
EQUILIBRIUM Vol 2, No 1 (2014): EQUILIBRIUM
Publisher : EQUILIBRIUM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The current study explored the relationship between training, organizational culture, and work performance in Islamic microfinance institutions in Kudus Regency. Specifically, this study examined the effect of training and organizational culture on performance among employees. Survey data was consisted of 84 employees from Islamic microfinance institutions. The empirical tests indicated that training has significant effect on performance. Also, organizational culture has significant effect on performance. Implication, limitation and suggestion for future research are discussed.Keywords:   training, organizational culturePenelitian ini menguji hubungan antara pelatihan, budaya organisasi dan kinerja di lembaga keuangan mikro syariah di Kabupaten Kudus. Penelitian ini menguji pengaruh pelatihan dan budaya organisasi terhadap kinerja karyawan. Sampel penelitian ini sebnyak 84 karyawan dari lembaga keuangan mikro syariah. Hasil penelitian ini menunjukkan bahwa pelatihan berpengaruh signifikan terhadap kinerja. Lebih lanjut, budaya organisasi berpengaruh signifikan terhadap kinerja.Kata kunci: Pelatihan, Budaya organisasi serta efektifitas dan kinerja
TAFSIR AYAT-AYAT KONSUMSI DAN IMPLIKASINYA TERHADAP PENGEMBANGAN EKONOMI ISLAM Kasdi, Abdurrohman
EQUILIBRIUM Vol 1, No 1 (2013): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v1i1.190

Abstract

All economic activity originated from human physical needs in orderto survive in this world. All purposes to survive desperately sought his own will,but if the needs to survive cannot be met by himself, so he has to take the socialinteraction in fulfilling his needs of life. This interaction represents the economic interactions including of demand and supply, consumption and production. Islamexplained that the earth and everything in it is the mandate of God to human inorder to be used as well as possible for the prosperity and welfare. Islam alsoteaches human to apply the economic activities in order to gain the pleasure ofAllah in its function as the caliph in this world.
PENGARUH FEE DAN RELIGIUSITAS TERHADAP INDEPENDENSI DEWAN PENGAWAS SYARIAH DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE UNTUK MENINGKATKAN KINERJA BMT Kholiq Hasan, Moh. Abdul; Prastiwi, Iin Emy; Triono, Dwi Condro
EQUILIBRIUM Vol 5, No 1 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i1.2464

Abstract

This article aims to determine the effect of fee and factor of religiosity on the independence of the Sharia Supervisory Board. It also aims to determine the influence the independence of the Sharia Supervisory Board and Good Corporate Governance individually or simultaneously on the performance of BMT in Sukoharjo and Karanganyar.This study used a sample of 30 data is spread over 9 BMT in Sukoharjo, and 6 BMT in Karanganyar. The hypothesis was tested using path analysis.The results in this study show fee and religiosity (practice) influence the independence of the Sharia Supervisory Board, the independence of the Sharia Supervisory Board and Good Corporate Governance partial and simultaneous influence on the performance of BMT.
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI Habibah, Muzayyidatul; Nikmah, Alfu
EQUILIBRIUM Vol 4, No 1 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i1.1842

Abstract

This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were  interviews  and  documentation.  The  results  of  this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT.
STRATEGI OPTIMALISASI WISATA SYARIAH DI KUDUS Rosyid, Moh.
EQUILIBRIUM Vol 2, No 2 (2014): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v2i2.728

Abstract

People welfare is the responsibility of the government both national and local government. Local government should facilitate the development of economy, especially in terms of economic resources to support citizens. The district government of Kudus must provide facilities to support the growth of religious-tourist destinations in addition to non-religious one. Tourist destination in Kudus has contributed to the growth of tourism in Kudus so that the government has to give attentions in the form of policy, license and capital. Tourism is part of economic empowerment. The down of cigarette industry needs to be responded by promoting other economic industries. Tourism is a potential asset needs to be taken into consideration for the benefit of Kudus society. There are two national religious tourist destinations in Kudus although one of them is not categorized by the Provincial government as tourist destination. In 2014, none of tourist destination in Kudus received a grant from Tourism Department of Central Java. This condition may portray the degree of government attention in tourism. Immediate action should be taken by the government and stakeholders in Kudus.Kata Kunci: welfare, people, policyKesejahteraan rakyat merupakan tanggung jawab yang ada di pundak pemerintah dan pemerintah daerah. Keberadaan Pemda harus memfasilitasi eksisnya jalur perekonomian, terutama menghidupi sumber ekonomi rakyat dengan kebijakan yang ramah. Upaya yang harus segera direalisasikan Pemerintah Kabupaten Kudus adalah memfasilitasi eksisnya destinasi wisata syariah, selain optimalisasi destinasi wisata non-syariah. Area wisata di Kudus telah mendukung eksisnya pariwisata, hanya saja, perlu sentuhan dari pemerintah dalam bentuk sosialisasi kebijakan, kemudahan perizinan, dan pelayanan permodalan yang ramah. Eksisnya wisata dan wisata syariah merupakan bagian dari bentuk pemberdayaan ekonomi rakyat. Muramnya industri kretek sebagai pemacu agar sumber perekonomian lainnya dioptimalkan. Potensi bidang kepariwisataan di Kudus yang telah ada merupakan aset yang perlu sentuhan nyata agar kesejahteraan bagi warga Kudus terlaksana dengan baik. Satu hal yang memprihatinkan bahwa Kudus memiliki dua destinasi wisata syariah skala nasional, yakni wisata berbasis ritual keagamaan, tetapi satu di antaranya tidak termasuk destinasi wisata versi pemerintah provinsi Jawa Tengah. Bahkan penghargaan destinasi wisata yang dianugerahkan oleh Dinas Pariwisata Provinsi Jawa Tengah tahun 2014 pun tidak diperoleh Kudus. Hal ini sebagai penanda bahwa destinasi wisata dan wisata syariah di Kudus belum mendapat perhatian yang proporsional oleh pemerintah daerah Kabupaten Kudus. Keprihatinan ini agar tidak berlarut-larut, segera merapatkan barisan antara pemerintah dan pelaku wisata di Kudus.Kata Kunci: kesejahteraan, rakyat kecil, dan kebijakan ramah.
DETERMINAN PENERAPAN ETIKA BISNIS ISLAM (STUDI PADA PELAKU USAHA DI KOTA KENDARI) Akib, Nurussabariyah; Ernawati, Ernawati
EQUILIBRIUM Vol 4, No 1 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i1.1779

Abstract

This study aimed to examine the determinants of Islamic business ethics implementation in Kendari city. It used primary data that were obtained through interviews and open questionnaires to business owners in Kendari who claimed that they implement sharia principles on business. The samples were 24 respondents that were obtained by snowball sampling. Data were analyzed descriptively in percentage. The results showed that: The majority of respondents (66.67 %) are motivated by reward from Allah in applying Islamic business ethics; and 20.83 % are motivated by business success. While the others are motivated by dakwah and business progress. The main determinants to apply Islamic business ethics are the understanding of religious values; family factor, and social environment. No one respondent who answered that the state system is as the determinant of the Islamic business ethics implementation.
MASALAH AGENCY DALAM PEMBIAYAAN MUDHARABAH DI BANK SYARI’AH Muhammad, Muhammad
EQUILIBRIUM Vol 2, No 1 (2014): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v2i1.719

Abstract

This paper attempts to theorise the behaviour of the Islamic firm in the light of the new theory of the firm. In this papers, we explore the agency problems and effort to minimalize the agency problems throught screening of adverse selection. The adverse selection due to the pre-contractual endowment of information to the entrepreneur about the productivity of the venture with respect to effort and capital. The agency problem will not happened in the mudharabah financing if the shahibul mal applied the restricted screening of adverse selection to the mudharib. The study has found that there are six attributes considered from the mudharabah projects point of view, which include the prospect of project, availability of collateral, healthiness of project, project’s financial statements, clarity of contract conditions, and conformity of time period. In regard to mudharib attributes, the study has also concluded five characteristics which are considered important. They include the business capacity, [personal] collateral, mudharibs’ reputation and family background, and their business commitments.Keywords: Screening, Adverse selection, Moral hazard, Agency problemTulisan ini mencoba untuk berteori perilaku perusahaan Islam dalam terang teori baru perusahaan. Dalam makalah ini, kami mengeksplorasi masalah keagenan dan usaha untuk meminimalkan masalah lembaga pikir screening seleksi yang merugikan. Pemilihan merugikan karena dana abadi pra-kontrak informasi kepada pengusaha mengenai produktivitas usaha sehubungan dengan usaha dan modal. Masalah keagenan tidak akan terjadi dalam pembiayaan mudharabah jika mal shahibul menerapkan skrining terbatas seleksi merugikan mudharib.Studi ini menemukan bahwa ada enam atribut yang dianggap dari proyek mudharabah sudut pandang, yang meliputi prospek proyek, ketersediaan jaminan, kesehatan proyek, laporan keuangan proyek, kejelasan kondisi kontrak, dan kesesuaian jangka waktu. Dalam hal atribut mudharib, studi ini juga telah menyimpulkan lima karakteristik yang dianggap penting. Mereka termasuk kapasitas bisnis, [pribadi] agunan, reputasi mudharibs 'dan latar belakang keluarga, dan komitmen bisnis mereka.Kata kunci: Penyaringan, seleksi Adverse, moral hazard, masalah Agency
PENERAPAN PSAK NO. 106 PADA PERLAKUAN AKUNTANSI MUSYARAKAH di BMT AL-IHSAN METRO LAMPUNG Linaria, Linaria; Chintya, Aprina
EQUILIBRIUM Vol 5, No 1 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i1.2466

Abstract

This study aims to analize the accounting treatment musyarakah in BMT Al-Ihsan is in conformity PSAK 106. This is descriptive field research. The data were collected by interview and documentation. After the data were obtained, the data were then analyzed deductively.  Based on the results of the study, BMT Al-Ihsan has less adopted PSAK 106. On the measurement and presentation of accounting which was appropriate, due to the measurement of BMT Al-Ihsan only use the funds in the form of cash, but the use of funds in the form of non-cash was considered ineffective and complicated the BMT in the management so that more risk will be borne by the BMT. Furthermore, the presentation of the recording made by BMT toward active partner was not in accordance with the rules specified in PSAK. Because the active partners only administer simply recording such as recording at the time of receipt of funds, installment payment, and the amount of profit sharing.
PENGARUH PENDAPATAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS (ROA) BANK SYARIAH MANDIRI PERIODE 2006-2014 Chalifah, Ela; Sodiq, Amirus
EQUILIBRIUM Vol 3, No 1 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i1.1270

Abstract

Profit loss sharing is one of excellence of islamic banking and its icon compared to the conventional banks because of the principle of partnership and justice provided more benefits to the real sector. however,  it does not provide big contribution of funds compared with other contract. This article aims to analyze the influence of Mudaraba and Musharaka’s revenue to level of profitability (ROA) of Bank Syariah Mandiri partially or simultaneously. The study used descriptive research with quantitative approach. The samples were done nonprobability sampling with purposive sampling method. The rusult show that the Mudaraba revenue variables have positive and significant effect on ROA. Its known from the t test value (8.679) more than t table (2.03452), and variable Musharaka revenue have a significant negative effect on the variable RoA. Its known from the value of – t test (-4.905) is less than –t tabel (-2.03452), Then, simultaneously both on the contract have positive significant effect on ROA known from F test value (46.383) is more than F table (3.28).  Bagi hasil merupakan salah satu keunggulan dari perbankan syariah dibandingkan dengan bank konvensional karena prinsip musyarakah dan mudharabah memberikan manfaat lebih kepada sektor riil. Namun dalam praktiknya, kedua kontrak tersebut tidak memberikan kontribusi besar dibandingkan dengan kontrak lainnya. artikel ini bertujuan untuk menganalisis pengaruh pendapatan Mudharabah dan Musyarakah untuk tingkat profitabilitas (ROA) Bank Syariah Mandiri secara parsial maupun simultan. Jenis dan penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Pengambilan   sampel   dilakukan   dengan   nonprobability   dengan metode purposive sampling. Dan jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari instansi resmi yang bersangkutan. Penelitian ini menghasilkan kesimpulan bahwa variabel pendapatan Mudharaba berpengaruh positif dan signifikan terhadap RoA. hal itu diketahui dari nilai uji t (8,679) lebih dari t tabel (2,0345), dan variabel pendapatan Musyarakah memiliki efek negatif yang signifikan terhadap variabel ROA. Hal itu diketahui dari nilai uji t (-4,905) lebih kecil dari tabel t (2,0345), Kemudian, secara simultan kedua kontrak berpengaruh signifikan positif terhadap ROA hal itu diketahui dari nilai uji F (46,383) lebih dari F tabel (3.28).
TAWARRUQ PRACTICE FOR LIQUIDITY MANAGEMENT IN ISLAMIC MONEY MARKET IN INDONESIA AND MALAYSIA *, Rohmad; Mihajat, Muhammad Iman Satra; Hasan, Aznan
EQUILIBRIUM Vol 1, No 2 (2013): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v1i2.219

Abstract

The fast development of Islamic banking and finance in the global market in the last two decades has been raised some issues especially the issue of lack of the product for liquidity management. High demand for Islamic banking and finance it impact high innovation of products and services. Since the business of banking merely related to funding and financing that is also relevant to Islamic banking and intermediary institution, the issue of surplus position and deficit position it has to covered by the product that manage this liquidity issues. The main purpose of this paper is to review the tawarruq that being practiced as Islamic money market instrument in Indonesia and Malaysia that used by Islamic financial institution for liquidity management. In 2011, Jakarta Future Exchange has launched one instrument for Islamic bank as liquidity management instrument namely Komoditi Syariah. This product has some features differences with Bursa Suq Al-Sila Malaysia which launced in 2009, nevertheless they are using the same Islamic contract that is commodity murabahah or known as tawarruq. This paper found that there are some shariah potential issues that affect the compliancy of the product. The paper tries to put some shariah issues in the structures that should be taken into consideration for future shariah structure in liquidity risk management in Islamic banking industries. Therefore, Islamic bank, Islamic stock exchange institutions and other Islamic financial that offer Islamic financial services may take into concern what are shariah parameters in apppling tawarruq structure in any product and services in Islamic bank. Kata kunci: Liquidity Management, Tawarruq, Komoditi Syariah, Bursa Suq Al-Sila

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