cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. kudus,
Jawa tengah
INDONESIA
IQTISHADIA
Published by Sekolah Tinggi Agama Islam Negeri Kudus
ISSN : 19790724     EISSN : 25023993     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
IQTISHADIA, particularly focuses on the main problems in the development of the sciences of Islamic Business and economics areas. It covers Islamic management, Islamic Banking, Islamic Marketing, Islamic Human Resources, Islamic Finance, Zakah, Waqf, Poverty Alleviation, Islamic Public Finance, Monetary Economics, Economic Development, Maqasid al-Shariah, Institutional Economics, Behavioural Economics and Finance, Corporate Governance, Risk Management, Shariah issues, Financial Engineering, Securitization and Sukuk, Islamic Capital Markets, Insurance and Takaful, Regulatory Issues, Corporate Social Responsibility in Islam and other topics which related to this area.
Arjuna Subject : -
Articles 400 Documents
 10   11   12   13   14 
Do Islamic Microfinance Practise Descrease the Level of Three Aspects of Poverty wulandari, ries; Dzakiroh, Husna
IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i1.2883

Abstract

Islamic microfinance institutions such as Baitu Tamkin is one of Koperasi Syariah at Lombok Timur practising islamic value. In practising islamic value, Baitu Tamkin insert this value in line with three aspect including commercial finance, social aspect, and spiritual awareness. But the evaluation of this islamic microfinance practise has not been conducted yet.  Therefor we conducted a research to evaluate the curent impact of this program wheter there was improvement and how the conditions of poverty in the member self before and after taking part in empowerment programs on Baitut Tamkin.   Poverty condition that we observed not only financial aspect but also social and spiritual aspect. This research used parametric including Multiple Linear regression, a simple Linear Regression, t-test and non parametric test using Wilcoxon test. We conclude that the level of poverty at local region decreased at  three aspects but with various condition.  First, the islamic commercial financing significantly increasing their member’s montly liquidity but do not significantly increase their member’s housing condition. Second, the social condition of member showed that after being a member they create more friendly environment and helping each other. But there is no impact at “become islamic role model’ or and uswah al-hasanah. Third, spiritual awareness of member increased after they could practising some muamalah based on verses and hadith at muamalah. Number of member that moving from poor condition to empowered condition showed positive trend. 
The Evaluation of Muhammadiyah Waqf Assets Utilization in Magelang Medias, Fahmi; Pratiwi, Eko Kurniasih
IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i1.3208

Abstract

This article aims to evaluate the utilization of Muhammadiyah waqf assets in Magelang Regency and to analyze the supporting and inhibiting factors in utilizing the assets. This research is expected to become a framework or model for nazhir waqf, which in this case are Muhammadiyah Leaders in Magelang Regency, either from regional/regency level, branch/district level, village, and Muhammadiyah business, in managing and utilizing the waqf assets. The data for this research was collected by in-depth interview, observation on the waqf assets and documentation study, which was then analyzed qualitatively. The result showed that Muhammadiyah leaders of Magelang regency were able to collect waqf assets in form cash of Rp. 156.000.000, - and 415 plots of land spread over 21 sub districts in Magelang regency. The collected assets then were used in developing the field of worship by 20.75%, health by 3.6% and education by 49.55% and social by 26.13%.  The utilization of waqf assets had not been aimed at productive sector in the community’s economy and most of them were led to consumptive sector. It was caused by the lack of socialization of nazhir waqf to the community and the community’s perspective that considers waqf was only in consumptive form.
ANALISIS IMPLEMENTASI AKUNTANSI SYARIAH DI BMT “X” KUDUS Naimah, Umi Fauzul; Ridwan, Murtadho
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1100

Abstract

Kajian ini bertujuan untuk mengetahui implementasi akuntansi syariah  pada BMT  “X”   Kudus khususnya dalam  laporan keuangannya. Data dihasilkan dari dokumentasi dan dianalisis dengan metode deskriptif, yaitu dengan membandingkan  antara implementasi laporan keuangan dengan ketentuan dalam PSAK 101. Hasil kajian menunjukkan  bahwa implementasi akutansi syariah  dalam  penyajian  laporan  keuangan BMT ‘X’ Kudus belum sepenuhnya sesuai dengan PSAK 101. Hal ini disebabkan karena Neraca  BMT  ‘X’  Kudus belum memisahkan  antara kewajiban  dengan Dana Syirkah Temporer (DST). Selain itu BMT ‘X’  Kudus juga masih menggunakan  istilah  “Laporan Sumber dan Pengggunaan Dana ZIS” dan “Laporan Sumber dan Penggunaan Dana Qardhul Hasan” padahal dalam PSAK 101 istilah tersebut sudah tidak digunakan lagi. BMT ‘X’ Kudus juga tidak mengikutkan catatan atas laporan keuangan dalam laporan keuangannya.Kata Kunci: Akuntansi, BMT, KeuanganANALYSIS  OF  THE  IMPLEMENTATION OF  SHARIA ACCOUNTING IN  BMT ‘X’ KUDUS. This  study  aims  to determine the implementation sharia accounting in BMT ‘X’ Kudus, especially in its financial statements. Data were generated  from document and analyzed with descriptive method,  by comparing the implementation of the financial statements with the provisions of PSAK 101. The  results showed  that the implementation  of sharia accounting in preparing the financial statements BMT ‘X’ Kudus  is not fully in accordance with PSAK 101. This is caused by the balance of BMT ‘X’ Kudus  is not split between liabilities and temporary Syirkah Fund (DST). In addition BMT ‘X’ Kudus also still used the term “source report and uses of ZIS fund” and the “sources report and uses of funds Qardhul Hasan” whereas in PSAK 101 that term  is not used anymore. BMT ‘X’ Kudus also does not include the notes to the financial statements in its financial statements.Keywords: Accounting , BMT, Financial
BUDAYA ORGANISASI ISLAMI SEBAGAI UPAYA MENINGKATKAN KINERJA Hakim, Lukman
IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i1.955

Abstract

Artikel ini mencoba menggambarkan tentang peran budaya perusahaan khususnya terkait teori budaya organisasi. Budaya organisasi terdiri atas nilai-nilai, keyakinan, dan pemahaman yang diyakini bersama oleh para anggotanya. Budaya mencakup pola pikir, perasaan, dan reaksi yang menjadi pedoman dalam pengambilan keputusan dan aktivitas lain para anggota organisasi. Organisasi yang sukses tampaknya memiliki budaya kerja yang kuat sehingga mampu menarik, menjaga dan memberi balasan bagi siapa saja yang memenuhi kewajiban dan mencapai target. Dalam artikel ini, bebrapa aspek budaya organisasi dikaji dan dianalisis dengan mempertemukan teori dengan kondisi nyata.  Tulisan ini bertujuan untuk menggali fungsi dan eksistensi budaya organisasi. Selain itu dibahas juga tentang bagaimana perkembangan teori organisasi dan dampaknya bagi performa pekerja. Diakhir tulisan disajikan konsep budaya kerja Islami berdasarkan Al-Qur’an dan Hadits. Kata Kunci: Fungsi Budaya Kerja, Karakteristik Budaya Kerja, Budaya Kerja Islami ISLAMIC ORGANIZATIONAL CULTURE TO ENHANCE WORK PERFORMANCE AbstractThis paper tried to describe the role of corporate culture in organization especially how developt organization culture theory. Organization culture is the set of important values, beliefs, and understandings that members share in common. Culture provides patterned ways of thinking, feeling, and reacting that guide decission making and other activities of organization participants. Succesful organizations appear to have strong cultures that attract, hold and reward people for peforming roles and meeting goals. Some aspects of culture be investigated and analyzed by combined of theorytical background in the real context. The paper explored the function, the existence  of organization culture in the organization. The paper also explored how to develop the theory of organization culture and discussing their impact to performance of worker. Finally, in the end of the paper, author explained the cracteristic of Islamic organization culture that be adopted from the Holly Al Qur’an and Sunnah  Profet Muhammad Saw. Keyword: Function Of Organization Culture, Characteristic Of Conventional Organization Culture, Islamic Organizational Culture 
IMPLEMENTASI DAN PERAN CSR TERHADAP KEPERCAYAAN ANGGOTA BMT FASTABIQ PATI Usria, Fita
IQTISHADIA Vol 7, No 2 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i2.1091

Abstract

Tulisan ini membahas tentang implementasi CSR di BMT Fastabiq Pati serta peranannya  terhadap  kepercayaan anggota. Dengan menggunakan pendekatan kualitatif, penelitian ini menggunakan teknik  pengumpulan  data dengan  observasi, wawancara  dan dokumentasi. Untuk mengetahui implementasi kegiatan “Corporate Social Responsibility   (CSR)”  yang  diselenggarakan  di BMT Fastabiq Pati, mulai dari alasan dan tujuan penyelenggaraanya, langkah-langkah,   pelaksanaan,  proses  evaluasi,  serta  peranan CSR terhadap kepercayaan anggota. Penelitian ini menghasilkan bahwa adanya pelaksanaan kegiatan CSR di BMT Fastabiq Pati sejalan dengan prinsip Triple Botton Line (TBL) serta berdampak positif dalam meningkatkan kepercayaan anggota.Kata Kunci: CSR , Kepercayaan,  BMT Fastabiq.THE IMPLEMENTATION AND ROLE OF CSR TOWARD MEMBER’S TRUST IN BMT FASTABIQ PATI This article discusses about the implementation of CSR in BMT Fastabiq Pati and its influence toward members’ trust. Using qualitative approach, this applied data collection methods of observation, interview, and documentation.   This  is also  to understand  its implementation, including  reasons, goals, steps, application,  evaluation  and the role of CSR. Result shows implementation  of CSR is inaccordance with the principles of Triple Bottoon Line (TBL) and has positive impact to the members.Keywords: CSR , Trust, Implementation.
E-PROCUREMENT: PELUANG DAN TANTANGAN BAGI PEMERINTAH DAERAH Harjito, Yunus
IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i1.1082

Abstract

Artikel ini bertujuan untuk memahami keuntungan dan tantangan yang dihadapi pemerintah daerah setelah penerapan sistem e-procurement. Selain itu artikel ini juga mengkaji sejauhmana kesiapan pemerintah daerah dalam menghadapi tantangantantangan setelah implemantasi sistem e-procurement yang sudah  diterapkan selama beberapa tahun. Dari kajian-kajian sebelumnya,  ada  bebrapa keuntungan dan tantangan yang dihadapi oleh pemerintah daerah dari penerapan sistem e-procurement. Focus kajian ini selanjutnya adalah bagaimana kesiapan sumber daya manusia dan teknologi yang dimiliki oleh pemetintah daerah dalam  mengembangkan dan menata sistem e-procurement sehingga bisa  dijalankan sesuai dengan tujuan yang diharapkan.   Kata Kunci:   E-Procurement, Pemerintah, Teknologi E-PROCUREMENT: BENEFITS AND CHALENGES FOR LOCAL GOVERNEMENTS. This paper aims to find out  what benefits and challenges faced by local governments after the implementation of e-procurement system. Further, how does the readiness of local governments to face the challenges after the implementation of  e-procurement system that has been implemented in recent years. Based on the previous discussion, some of the benefits and challenges faced by local governments after the implementation of the e-procurement system were found. Moreover, the main focus is how does the readiness of human and technology resource in local government to develop and manage the e-procurement system so that the system can be run in accordance  with the expected goals.Keywords: E-Procurement, Goverment, Technology
ANALISIS TENTANG MANAJEMEN RISIKO DALAM OPERASIONAL PEMBIAYAAN MURĀBA’AH DI BMT AMANAH Zulfa, Moh. Solachuddin
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1105

Abstract

Penelitian ini bertujuan untuk mengetahui operasional pembiayaan murabahah, untuk mengetahui risiko yang terkait  dengan pembiayaan  murabahah dan  untuk  mengetahui  bagaimana manajemen   risiko  BMT  Amanah Kudus dalam  mengatasi risiko yang terkait  dengan pembiayaan  murabahah.  Penelitian ini menggunakan  pendekatan  kualitatif  dengan menggunakan metode deskriptif. Hasil  dari penelitian ini adalah operasional pembiayaan  yang berbasis jual beli dengan menggunakan  akad murabahah  yang ada di BMT Amanah Kudus sudah sesuai dengan  prinsip-prinsip  syariah.  BMT  Amanah Kudus sering mengalami  risiko  yang  terkait    dengan  sistem    pembayaran, yaitu pembayaran  macet  dari anggota  karena terjadi  risiko murni yang  dialami  oleh anggota.  BMT Amanah Kudus telah menetapkan manajemen risiko untuk meminimalisir risiko yang akan terjadi.Kata Kunci: Pembiayaan, Murabahah, Risiko.ANALYSIS OF  RISK MANAGEMENT IN  MURĀBA’AH FINANCE   OF  BMT  AMANAH.  This   research  aims   at understanding   the   risk  management   of  murabahah finance operation in BMT Amanah Kudus. This is a descriptive-qualitative research.  Result  shows  financial operation  under murabahah finance in BMT Amanah Kudus is in accordance with Islamic principles. Finance risks faced by BMT Amanah mostly related to payment, some members fail to pay in time. Overall BMT Amanah has applied risk management to minimize the risk.Keywords: Murabahah, Finance, Risk.
ANALISIS ASAS KONSENSUALISME DI LEMBAGA KEUANGAN SYARIAH Abdullah, Junaidi
IQTISHADIA Vol 8, No 2 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i2.960

Abstract

Artikel ini bertujuan untuk menganalisis asas konsensualisme (asas kesepakatan para pihak) dalam perjanjian di Lembaga Keuangan Syariah. Asas konsensual adalah perjanjian itu ada sejak tercapai kata sepakat antara pihak yang mengadakan perjanjian yang berlaku dalam sistem hukum perjanjian Indonesia. Sedangkan dalam Islam dinamakan asas kerelaan (Al Ridha), Asas ini menyatakan bahwa semua kontrak yang dilakukan oleh para pihak harus didasarkan kepada kerelaan semua pihak yang terlibat di dalamnya. Implementasi asas konsensualisme/asas kerelaan dalam perjanjian/aqad lembaga keuangan syariah adalah perjanjian/aqad yang ada dalam lembaga keuangan syariah itu sudah tersedia tanpa melibatkan calon nasabah, nasabah tinggal membaca dan menelitinya, tanpa bisa merubah isi perjanjian/aqad, kalau dia sepakat maka tinggal membubuhkan tanda tangannya. Bentuk penanda tanganan kedua belah pihak ini, menunjukan kesepakatan para pihak.Kata Kunci : Asas Konsensualisme, Lembaga Keuangan Syariah, Hukum Perjanjian ANALYSIS OF CONSENSUALISM IN SHARIA FINANCIAL INSTITUTIONAbstractThis article attempts to analyze consensualism (consensus of all parties) in Sharia Financial Institution’s agreement within Indonesian contract law system. In Islam, it is referred to as al-ridha. This basis states that every contract should be   based on mutual consensus among parties involved. Implementation of consensualism in Sharia financial institution’s agreement usually initiated by the institution only. Customers have just read and analyzed it without any chance to modify the content. Should they agree with the contract, they can sign it. The signature of both parties shows mutual consensus.     Keywords: Consensualism, Sharia Financial Institution, Contract Law
HUBUNGAN ANTARA RENTABILITAS DENGAN LIKUIDITAS PADA PT.BANK PEMBIAYAAN RAKYAT SYARIAH PUDUARTA INSANI TEMBUNG Kismawadi, Early Ridho
IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v7i1.1096

Abstract

Penelitian ini bertujuan untuk melihat apakah terdapat hubungan negatif  antara return on asset,  return on equity,  dan efisiensi operasi dengan cash rasio. Populasi dalam  penelitian ini adalah rasio keuangan dari PT. BPRS Puduarta Insani Tembung periode Januari 2009 sampai Maret 2011. Variabel dalam penelitian ini terdiri dari cash rasio (Y) dan return on asset (X1), return on equity(X2) dan efisiensi operasi (X3). Dari hasil pengolahan data diketahui bahwa Variabel return on asset mempunyai hubungan yang  negatif  dan signifikan  terhadap   cash rasio.  Selanjutnya Variabel return on equity mempunyai hubungan yang positif dan signifikan terhadap  cash rasio. Variabel efisiensi operasi mempunyai hubungan yang positif dan tidak signifikan terhadap cash rasio.Kata Kunci: likuiditas, profitabilitas, rasio.RELATIONSHIP    BETWEEN     RENTABILITY     AND LIQUIDITY IN PT BPRS PUDUARTA INSANI TEMBUNG This study  is proposed  to know whether  there  is any negative relationship   between   return on  asset.return  on  equity   and operational  efficiency with cash ratio. Population  of this study is financial ratio of PT BPRS PuduartaInsaniTembung from January 2009 to March 2011. Variable of this study consists of cash ratio (Y), return on asset (X1), return on equity (X2), and operational efficiency (X3). From the processing data showed that return on asset variable has negative and significant relationship toward cash ratio. Then, return on equity variable has positive and significant relationship toward cash ratio. Operational  efficiency variable has positive and insignificant relationship toward cash ratio.Keywords: Liquidity, Profitability, Ratio
STRUKTUR KEPEMILIKAN DAN NILAI PERUSAHAAN Yan Hendrick S., Zaenal Fanani dan
IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i1.951

Abstract

Artikel ini bertujuan untuk mengkaji teori agency ketika perbedaan tujuan untuk memaksimalkan nilai perusahaan antara pemilik dan manajemen muncul karena pemisahan fungsi dan wewenang. Kajian ini berguna untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan. Metode analisis yang dipergunakan adalah regresi berganda. Sampel yang dipergunakan adalah 276 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Penelitian menunjukkan bahwa kepemilikan blockholder, kepemilikan asing, cash holding serta leverage memiliki pengaruh positif yang signifikan terhadap nilai perusahaan. Sementara ukuran perusahaan memiliki pengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Kepemilikan Blockholder, Kepemilikan Asing, Cash Holding, Ukuran Perusahaan  THE OWNERSHIP STRUCTURE AND THE VALUE OF THE COMPANY AbstractThis study examines agency theory where differences in objectives to maximize the value of the company between the owner (principal) and the management (agent) arise because of the separation of functions and authority. This study aims to analyze the factors that affect value of the company. Method of analysis used in this study is multiple regressions. This study uses samples of 276 manufacturing companies that listed on the Indonesia Stock Exchange during the periode 2008-2010. This study indicates that blockholder ownership, foreign ownership, cash holdings, and leverage have a positive significant effect on the value of the company while company size is positively affect the value but not significantly. The result of this study indicates with the increase of blockholder ownership, foreign ownership, cash holdings, and leverage will increase the value of the company.Keywords: Company Value, Blockholder Ownership, Foreign Ownership, Cash Holdings, Company Size

Page 12 of 40 | Total Record : 400

 10   11   12   13   14 

Filter by Year

2013 2024


Reset
Filter By Issues
All Issue Vol 17, No 1 (2024): IQTISHADIA Vol 16, No 2 (2023): IQTISHADIA Vol 16, No 1 (2023): IQTISHADIA Vol 15, No 2 (2022): IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA Vol 14, No 2 (2021): IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA Vol 13, No 1 (2020): IQTISHADIA Vol 12, No 2 (2019): IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA Vol 11, No 2 (2018): IQTISHADIA Vol 11, No 1 (2018): IQTISHADIA Vol 10, No 2 (2017): IQTISHADIA Vol 10, No 1 (2017): IQTISHADIA Vol 9, No 2 (2016): IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA Vol 8, No 2 (2015): IQTISHADIA Vol 8, No 2 (2015): IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA Vol 7, No 2 (2014): IQTISHADIA Vol 7, No 2 (2014): IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA Vol 6, No 2 (2013): IQTISHADIA Vol 6, No 2 (2013): IQTISHADIA More Issue