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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
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PENGARUH SISA ANGGARAN, PENDAPATAN SENDIRI DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL Abdullah, Syukriy; Rona, Riza
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.v7i1.1106

Abstract

Tujuan penelitian ini adalah menelaah tentang pengaruh deficit, pendapatan  personal dan budget anggaran terhadap perubahan belanja  modal  di kabupaten/kota  di Indonesia.  Sampel  yang dipergunakan  ada 30 kabupaten/kota di  Indonesia  dengan menggunakan  data yang  tersedia  di internet.  Hasil  penelitian menunjukkan bahwa  variabel badget anggaran (diukur dengan DBH) secara  partsial  berpengaruh  pada perubahan  belanja modal, sementara variabel   pendapatan  personal (PAD) tidak memiliki pengaruh terhadap perubahan belanja modal.Kata Kunci: Anggaran, Modal, Desentralisasi. THE  EFFECT OF  BUDGET DEFISIT, PERSONAL INCOME AND FUND BUDGET  TOWARDS CAPITAL EXPENDITURE. Purpose of this study is to examine the effect of budget deficit, personal income, and fund budget toward capital expenditure in the changes of districts’/ municipalities’ budget in Indonesia. The used samples are 30 (thirty) districts/ municipalities in Indonesia which its data is available in internet. Result of data analysis shows that variable of fund budget (measured by DBH changes) which  partially  effects toward the  changes of capital expenditure budget, while variable of budget deficit (measured by SiLPA changes) and variable of personal income (measured by PAD changes) do not have effect toward capital expenditure.Keywords:  Budget , Capital , Desentralisation
ANALISIS PENYELESAIAN PEMBIAYAAN DI KJKS BMT FASTABIQ PATI Qodin, Ahmad Nur
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.v8i2.961

Abstract

Tulisan ini membahas tentang faktor-faktor yang menyebabkan pembiayaan  macet di KJKS BMT Fastabiq Pati serta bagaimana cara menyelesaikannya. Penelitian ini menggunakan jenis penelitian field research dengan pendekatan kualitatif, dengan sumber data primer dan sekunder, teknik pengumpulan data menggunakan dokumentasi, observasi dan wawancara. Dari hasil penelitian didapatkan, bahwa faktor yang menyebabkan pembiayaan macet di KJKS BMT Fastabiq Pati adalah Karakter anggota yang sengaja macet, usaha bangkrut dan musibah. Sedangkan cara penyelesaian perselisihan pembiayaan macet yang dilakukan oleh KJKS BMT Fastabiq Pati adalah dengan cara tindakan preventif, represif dan perekrutan Marketing RemedialKata Kunci: Pembiayaan, Marketing Remedial, Perjanjian  ANALYSIS OF FINANCIAL DISPUTE SOLUTION IN KJKS BMT FASTABIQ PATIAbstractThis article analyses factors of financial dispute in KJKS BMT Syariah and their solutions. This is a field research using qualitative approach. Primary and secondary data are collected through observation, interview and documentation. Result shows that financial dispute in KJKS BMT Fastabiq is caused by seeral factors: character of members, collaps, and disaster. Dispute solution taken by KJKS BMT Fastabiq is conducted in preventif, represif and Marketing Remedial recruitment.
Debt And Equity-Based Financing, Size And Islamic Banks Profitability: Empirical Evidence From Indonesia Wahyudi, Rofiul; Mujibatun, Siti; Riduwan, Riduwan
IQTISHADIA Vol 12, No 2 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i2.3539

Abstract

Islamic Banking as a financial institution functions to collect and distribute funds to the public. To carry out these functions, the capital structure scheme uses debt and equity based financing. In addition, the implementation is also influenced by the size which ultimately affect the performance of Islamic banking. This study aims to examine debt and equity-based financing, size and Islamic banks profitability: empirical evidence from Indonesia. The research method used is model estimation test of Moderated Regression Analysis (MRA) to see size as moderation variable. Banks profitability is represented by ROA and ROE. This study uses Islamic bank panel data from financial reports published during the sample period covering 2008-2017. The empirical findings show that debt and equity-based financing affect banks profitability. Furthemore, bank size does not moderate the debt and equity-based financing relationship to Islamic banks profitability.
ASAS-ASAS TRANSAKSI KEUANGAN SYARIAH Aswad, Muhammad
IQTISHADIA Vol 6, No 2 (2013): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v6i2.1097

Abstract

Tulisan ini menganalisis tentang asas-asas transaksi keuangan yang dipergunakan  di lembaga  pembiayaan syariah. Perkembangan lembaga pembiayaan  syariah sangat pesat dan meliputi bentuk usaha  yang variatif sehingga penerapan  prinsip-prinsip syariah sangat diperlukan. Tujuh macam asas-asas perjanjian yang dapat digunakan  sebagai landasan  berpikir  dan bertransaksi  dalam penegakan hukum  kontrak syariah tersebut. Asas-asas perjanjian itu adalah, Asas kebebasan berkontrak, asas konsensualitas, asas persamaan hukum (al-musawa), asas kejujuran,  asas perjanjian itu mengikat,  asas keadilan,  asas tertulis  (al-kitabah). Pada prinsipnya   asas-asas  akad dipahami sebagai   prinsip-prinsip yang implisit yang menjiwai keabsahan akad. Dalam pandangan syariah keabsahan akad terlaksana bilamana memenuhi rukun dan syarat akad.Kata kunci: asas, transaksi, pembiayaanPRINCIPLES  OF SHARIA FINANCIAL TRANSACTIONS. This article analyzes principles of financial transactions in sharia financial institutions. The extensive growth of sharia finance has covered various businesses and necessitated the implementation  of sharia principles. There are seven principles act as framework  for financial transaction. They are freedom of contract, conscensualism, equity,  fairness, legal binding , justice,  and well noted. Basically, those principles are understood to be the core of contract liability. In Islamic  economy,  the  liability  of contract depends  on the requirements.Keywords: principles, transaction, finance
FAKTOR PENENTU KINERJA MANAJERIAL (Studi pada Pemerintah Daerah Kupang) Samadara, Selfi
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.v9i1.952

Abstract

Tujuan dari kajian ini: 1) untuk mengkaji pengaruh budgetary goal characteristics pada job-relevant information, 2) untuk mengkaji pengaruh budgetary goal characteristics pada kinerja manajerial, 3) untuk meneliti pengaruh job-relevant information pada kinerja manajerial, 4) pengaruh budgetary goal characteristics pada kinerja manajerial melalui job-relevant information sebagai variabel intervening. Sampel terdiri dari 78 pejabat struktural di kabupaten/kota Kupang. Artikel ini berlaku analisis path menggunakan tes t untuk menguji hipotesis. Hasil pengujian hipotesis pertama menunjukkan bahwa kesan partisipasi anggaran (X1), evaluasi anggaran (X4) pada job-relevant information (X6) secara langsung adalah signifikan. Hasil pengujian hipotesis kedua menunjukkan bahwa kejelasan target anggaran (X2), anggaran umpan balik (X3), dan kesulitan dalam target anggaran (X5) memiliki akibat langsung terhadap performa Manajerial (Y). Hipotesis ketiga hasil pengujian yang menunjukkan bahwa job-relevant information yang relevan (X6) memiliki pengaruh langsung terhadap kinerja Manajerial (Y). Hasil pengujian hipotesis keempat menunjukkan bahwa job-relevant information adalah variabel perantaraan antara partisipasi anggaran (x1) dan evaluasi anggaran (x4) terhadap kinerja manajerial (Y).Kata Kunci: Budgetary Goal Characteristics, Job-Relevant Information, Kinerja Managerial THE DETERMINING FACTORS OF MANAGERIAL PERFORMACE (STUDY ON REGIONAL GOVERNMENT OF KUPANG)Abstract The purpose of this study are: 1) to examine the effect of budgetary goal characteristics on job-relevant information, 2) to examine the effect of budgetary goal characteristics on managerial performance, 3) to examine the effect of job-relevant information on managerial performance, 4) to examine the effect of budgetary goal characteristics on managerial performance through job-relevant information as an intervening variable. The sample consists of 78 Head of Department of Kupang. This article applies path analysis using the t test to test the hypothesis. The result of testing the first hypothesis suggests that the effect of budget participation (X1), evaluation of the budget (X4) on the Job relevant information (X6) directly is significant. The result of testing the second hypothesis suggests that the Clarity of the budget target (X2), Feedback budget (X3), and the Difficulty of budget target (X5) have a direct effect toward Managerial Performance (Y). The third hypothesis-testing result shows that job-relevant information (X6) has direct influences toward Managerial Performance (Y). The fourth hypothesis testing result indicates that Job relevant information is an intervening variable between budgetary participation (X1) and evaluation of the budget (X4) toward managerial performance (Y).Keywords: Budgetary Goal Charateristics,  Job-Relevant Information, Kinerja Manajerial 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR MANUFAKTUR Kholis, Nur
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.v7i2.1088

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris bahwa CSR memiliki pengaruh yang signifikan terhadap kinerja keuangan perusahaan. Kajian ini menggunakan data sekunder dari laporan perusahaan tahunan yang dipublikasikan dalam website IDX dan website resmi perusahaan. Teknik sampling menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa variabel CSR memiliki pengaruh yang berbeda terhadap kinerja keuangan, terutama Return on Asset (ROA), Return on Equity (ROE), and Return on Sales (ROS). Sementara itu, ukuran perusahaan secara statistic  tidak berperan sebagai  moderating  dalam   hubungan antara kinerja keuangan dan tanggung jawab sosial perusahaan.Kata kunci:  responsibility, kinerja, asset.INFLUENCE   OF  CSR TOWARD FINANCIAL  PERFOR- MANCE OF MANUFACTURE’S COMPANY. This research aims at finding empirical evidence that Corporate Social Responsibility (CSR) has a significant influence on the financial performance of the company. This study uses secondary data sourced from the company’s annual report published in IDX website and the official website of the company. Techniques sampling used in this study is purposive sampling method. The study concludes that variable of Corporate Social Responsibility (CSR) has a significant difference between Corporate Social Responsibility (CSR) towards financial performance, in this case Return  on Asset (ROA), Return on Equity (ROE), and Return on Sales (ROS). Meanwhile, the Company Size (SIZE) statistically has not able to moderate the relationship between corporate social responsibility and financial performance.Keywords: Responsibility, Performance, Assets
Shariah Screening Methodology: Does It ‘Really’ Shariah Compliance? Ayedh, Abdullah Mohammed Ahmed; Shaharuddin, Amir; Kamaruddin, Muhammad Iqmal Hisham
IQTISHADIA Vol 12, No 2 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i2.5573

Abstract

The Shariah financial screening indices is to exclude companies with unacceptable levels of conventional debt, liquidity, interest-based investment and/or impure income. Ideally, companies must not borrow on the basis of interest rate, nor invest in debt-bearing instruments, as well as not generating income through any other Shariah-impermissible activities. However, such restrictions would screen out the vast majority - if not all - of the stocks that are available on the market, even those listed in Islamic countries. Based on this condition, Shariah scholars tried to come out with a set of Shariah indices to be tested on existing companies in order to classify them as Shariah-compliant companies. Thus, the aim of this paper is to explore and critically analyse comparison of Shariah screening methodology amongst major Shariah indices in the world. By applying the reviewing for all related literature and contents of Shariah screening’s laws and regulations. It can be stated that several group of Shariah indices can be categorized. Firstly, under qualitative measures (business activities), there are two groups which are: (i) financial activities orientation; and (ii) indic with non-financial activities orientation. Meanwhile, under quantitative measures (financial ratios), another several groups can be categorized based on different adoption in the nominator, denominator and tolerate percentage used. It is hoped that this work would inspire more research on Shariah screening using different research methods and compare between the indices according to segments this research argued. Besides, the policy makers should give more attention to ensure the Shariah screening practices and the enhancement Shariah screening standardizing among the major Shariah indices. Last but not least, investors and stakeholders whom concern of Shariah screening could also benefited of the findings of this study by having better understanding of Shariah screening practices and compare between existed indices.
ANALISIS BUNGA BANK DALAM PANDANGAN FIQIH Kasdi, Abdurrahman
IQTISHADIA Vol 6, No 2 (2013): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v6i2.1111

Abstract

Artikel ini bertujuan untuk menganalisis tentang pandangan fiqih terkait bunga bank dan solusi yang diberikan oleh sistem ekonomi Islam. Dalam  islam, bunga (riba) adalah  sistem yang dilarang dalam al-Quran dan hadits. Akan tetapi sistem yang dijalankan oleh perbankan  modern  belum  dikenal  dalam  Islam, sehingga muncul  perbedaan pendapat  di kalangan umat Islam. Dengan menggunakan pendekatan   normatif,  artikel  ini menganalisis sumber-sumber  hukum Islam  tentang  riba dan mencari  solusi yang ditawarkan dalam sistem ekonomi Islam. Hasil kajian menunjukkan bahwa bangkitnya sistem ekonomi Islam didasarkan pada keinginan umat Islam untuk melakukan transaksi ekonomi berdasarkan ajaran agama.Kata kunci: Bunga, Ekonomi, FiqhANALYSIS OF  INTEREST IN  THE  PERSPECTIVE  OF ISLAMIC LAW. This article aims at analyzing interest from the perspective of Islamic law and solution given by Islamic economic system. In Islam,  usury  is forbidden in al-Qur’an and Hadith. However, modern  banking system is not recognized by classical literature  and it causes disagreement  among  Muslims.   Using normative approach, this article tries to analyze  classical literature in Islam on riba (usury) and to seek alternative solution given by Islamic economic system. Result shows that the emergence of Islamic economic is triggered by Muslims’ intention to conducted economic transactions in accordance with Islamic law.Keywords: Interest, Economic, Fiqh
PERAN PEMERINTAH DALAM MENGAWASI MEKANISME PASAR DALAM PERSPEKTIF ISLAM Hakim, M. Arif
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.v8i1.1079

Abstract

Tulisan ini membahas tentang konsep Islam dalam hal hubungan pemerintah dan mekanisme pasar. Dalam Islam, Negara memiliki peran untuk mengatur dan mengawasi ekonomi, memastikan kompetisi di pasar berlangsung sempurna, informasi yang merata dan keadilan ekonomi. Dengan menggunakan pendekatan sejarah, dapat diketahui bahwa konsep tentang mekanisme pasar sudah ada sejak zaman Rasulullah SAW berdasarkan riwayat hadith. Pada masa selanjutnya, para ulama Muslim juga memberikan kontribusi pemikiran tentang mekanisme pasar secara komprehensif, seperti Abu Yusuf, Yahya bin Umar, Al-Ghazali, Ibnu Taymiyah, dan Ibnu Khaldun. Konsep tentang supply and demand dalam ekonomi Islam, menjadi salah satu faktor penentu harga. Dalam hal terjadi distorsi pasar, maka pemerintah boleh melakukan intervensi.      Kata Kunci: Pasar, Ekonomi, Intervensi  STATE’S ROLE IN CONTROLLING MARKET  MECHANISM IN ISLAMIC PERSPECTIVE This article discusses the concept of Islam about relationship between state and market mechanism. In Islam, the state has the role to control and observe the economy, to keep the market in fair competitions, to maintain clear information and economic justice. Using historical approach, it is understood that marker mechanism has been conducted since the time of Prophet Muhammad according to Tradition. In the next era, Muslim’s scholars have contributed on market mechanism discourse, such as Abu Yusuf, Yahya bin Umar, Al-Ghazali, Ibnu Taymiyah and Ibnu Khaldun. The concept of supply and demand is one factor of pricing. In case of distortion, it is possible for the state to intervene the market.         Key Words: Market, Economy, Intervention  
ANALISIS RASIO LIKUIDITAS, PERMODALAN DAN MANAJEMENDI KSPS BMT LOGAM MULIA Puspitasari, Maya
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.v7i1.1102

Abstract

Tujuan penelitian ini adalah untuk mengetahui tingkat kesehatan KSPS BMT Logam Mulia dilihat dari aspek likuiditas, permodalan dan manajemen. Jenis Penelitian ini deskriptif dengan pendekatan kualitatif. Data dikumpulkan melalui metode interview, observasi, dan dokumentasi. Selanjutnya  data diuji keabsahannya, dianalisis menggunakan  rasio keuangan koperasi dan disajikan. Hasil penelitian menunjukkan  bahwa tingkat kesehatan KSPS BMT Logam Mulia  dilihat  dari aspek likuiditas, permodalan dan manajemen selama tahun 2013 yang terbagi ke dalam  12 bulan nilainya bervariasi. Pertama, Aspek likuiditas bahwa  rasio pembiayaan terhadap dana yang diterima nilainya cukup likuid. Kedua, aspek permodalan  bahwa tingkat  kesehatan  koperasi dilihat dari rasio kecukupan modal (CAR) nilainya sehat. Ketiga, aspek manajemen menunjukkan tingkat kesehatan koperasi dilihat dari manajemen umum nilainya baik.Kata Kunci: Likuiditas, Permodalan, ManajemenANALYSIS OF LIQUDITY, CAPITAL AND MANAJEMEN OF KJKS BMT LOGAM MULIA. The purpose of this article is measuring  the  degree of cooperation health  looking from the aspects of liquidity, capital, and management. Data are collected through  interview, observation, and documentation.  Then, data are analyzed using cooperation financial ratio. Result shows KSPS BMT Logam Mulia in 2013 looking from liquidity, capital and management  are varied. The ratio of finance towards cash credit is liquid. Secondly, its’ CAR is health, and thirdly, its management is also in good condition.Keywords: Liquidity, Capital, Management

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