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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 BELANJA PEMERINTAH DAN PEMBIAYAAN BANK SYARIAH TERHADAP PERTUMBUHAN EKONOMI: STUDI KASUS DATA PANEL PROVINSI DI INDONESIA Ade Ananto Terminanto; Ali Rama
IQTISHADIA Vol 10, No 1 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i1.2320

Abstract

Indonesia’s economy grows persistently with positive growth when developed countries are otherwise. In the meantime, government expenditure increases gradually in order to boost economic growth of the country. In literatures, the impact of government fiscal policy to the outputs or national income varies, as well as the impact of banking sector including Islamic banking sector. Therefore, this study aims to empirically analyze the impact of government expenditure and Islamic banking financing for economic growth by utilizing panel data of 33 provinces in Indonesia during 2010-2015. Besides that, the number of investment and employment were included as explanatory factors for regional economic growth in the study. Methodologically, common, fixed and random effects were employed to estimate coefficient of the independent variables. The study finds that government expenditure, Islamic banking financing, investment and number of employments have significant-positive influence to regional economic growth in Indonesia. Therefore, government’s fiscal policy as well as Islamic banking financing contributed to the economic growth.Indonesia mengalami pertumbuhan ekonomi yang konsisten secara positif di saat negara-negara maju mengalami pertumbuhan ekonomi yang minus. Di sisi lain, pengeluaran pemerintah cenderung meningkat dari waktu ke waktu dengan maksud untuk mempengaruhi pertumbuhan ekonomi. Namun demikian, berdasarkan studi empiris kebijakan fiskal yang dimaksudkan untuk mempengaruhi pendapatan nasional menunjukkan kesimpulan yang beranekaragam. Begitupula dengan pengaruh sektor perbankan termasuk di dalamnya sistem perbankan syariah terhadap pertumbuhan ekonomi. Oleh karena itu, penelitian ini bermaksud untuk menganalisis pengaruh belanja pemerintah dan pembiayaan bank syariah terhadap pertumbuhan ekonomi dengan menggunakan data panel 33 provinsi di Indonesia untuk periode 2010-2015. Selain itu, tingkat investasi dan tenaga kerja dimasukkan sebagai faktor explanatori untuk pertumbuhan ekonomi regional. Metode common effect, fixed effect, dan random effect digunakan untuk mengestimasi nilai pengaruh variabel-variabel independen. Penelitian ini menemukan bahwa belanja pemerintah, pembiayaan banks syariah, investasi dan jumlah tenaga kerja berpengaruh positif signifikan terhadap pertumbuhan ekonomi regional di Indonesia. Dengan demikian, kebijakan fiskal pemerintah dan kegiatan intermediasi perbankan syariah berkontribusi dalam pertumbuhan ekonomi.
ANALISIS QARDU HASAN DI BPRS ARTHA MAS ABADI MARGOYOSO PATI Anis Atun Ni'mah
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.v7i2.1095

Abstract

Tulisan  ini bertujuan  untuk mengetahui  pengalokasian  dana kebajikan (Qardu Hasan) dan menganalisis kesesuaian laporan keuangan dana kebajikan (Qardu Hasan) di BPRS Artha Mas Abadi  dengan PSAK  101 tentang dana kebajikan.  Jenis penelitian yang digunakan adalah jenis penelitian deskriptif dengan pendekatan kualitatif. Tenik pengumpulan  data menggunakan metode observasi, interview,  dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pengalokasian  dana kebajikan (Qardu Hasan) di BPRS Artha Mas Abadi adalah orang-orang yang memiliki  hubungan  istimewa dengan BPRS Artha Mas Abadi dan masyarakat disekitar kantor yang memiliki usaha produktif. Laporan keuangan atau akuntansi dana kebajikan (Qardu Hasan) di BPRS Artha Mas Abadi yang sesuai dengan PSAK 101.Kata Kunci: Transaksi, Qardu, ProduktifANALYSIS OF Qardu Hasan IN BPRS ARTHA MAS ABADI MARGOYOSO PATI. This  article aims  at understanding the distribution of charity fund (Qardu Hasan) and analyzing financial report in accordance with PSAK 101. This is descriptive qualitative research. Data are collected through observation,  interview, and documentation. Result of this study shows that charity fund (Qardu Hasan) in BPRS Artha  Mas Abadi is given to people having good relationship with them and the surrounding community having productive activities. Financial report of Qardu Hasan is already in accordance with PSAK 101.Keywords: Transaction, Qardu, Productive
Shariah Screening Methodology: Does It ‘Really’ Shariah Compliance? Abdullah Mohammed Ahmed Ayedh; Amir Shaharuddin; Muhammad Iqmal Hisham Kamaruddin
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 KEPUASAN MAHASISWA STAIN KUDUS DALAM PERSPEKTIF ISLAM Tina Martini
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.v9i1.950

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan khususnya berdasar dimensi kualitas jasa yaitu terdiri dari variabel-variabel: tangible (nyata), reliability (keterandalan), responsiveness (cepat tanggap), assurance (jaminan), empathy (empati) terhadap tingkat kepuasan mahasiswa STAIN Kudusbaik secara parsial maupun berganda.Sampel yang digunakan dalam penelitian ini adalah 70 responden dengan metode probability sampling dengan caracluster random sampling.Metode analisis yang digunakan adalah metode regresi liniear berganda. Hasil dari penelitian menunjukkan:   Pertama, ada pengaruh yang signifikan antara variabel tangible (nyata), reliability (keterandalan), responsiveness (cepat tanggap) danassurance (jaminan), terhadap kepuasan mahasiswa secara parsial. Kedua: ada pengaruh yang signifikan secara bersama-sama kelima variabel independen tersebut terhadap kepuasan mahasiswa pada STAIN Kudus. Kata Kunci : Kepuasan Mahasiswa, Kualitas Pelayanan, STAINKudus ANALYSIS OF KUDUS ISLAMIC COLLEGE’S STUDENT SATISFACTION IN ISLAMIC PERSPECTIVE AbstractThis article is meant to analyze the influence of service quality variables; tangible, reliability, responsiveness, assurance and empathy toward students satisfaction. Samples of this study are 70 students of Kudus State Islamic College taken by probability sampling method and cluster random sampling method. The data are analyzed using multiple linear regressions. Result of this study shows that variable of tangible, reliability, responsiveness, and assurance partially have significant effect toward student satisfactions. Secondly, together, those five variables have significant effects toward student satisfaction. Keywords: Student Satisfaction, Service Quality, Kudus State Islamic College 
Analysis on the Effect of Deposits and Financing on The Net Income (SHU) at KPN Al Ikhlas IAIN Batusangkar R. Rizal; D. David; Sri Adella Fitri; R. Ramadanis
IQTISHADIA Vol 11, No 1 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i1.2941

Abstract

Cooperative is an institution founded by and for the members with the purpose to prosper the members with maximum achievement of outcome. The phenomenon that happened in Sharia civil servant cooperative Al-Ikhlas in IAIN Batusangkar from year of 2015 until the closing book in 2016, shows that member deposits and financing toward members has increased. Meanwhile, the net income is decreased. This phenomenon is interesting to investigate because it seems like the increasing of deposits and financing do not influence the net income. Consequently, This research aims to analysis the effect of deposit, such as special obligatory deposit, financing deposit and financing simultaneously and partially towards net income (SHU) at sharia civil servant cooperative (KPN) Al Ikhlas IAIN Batusangkar. This is a field research with quantitative approach during the year of 2015 and 2016 as the secondary data. The Result of this research shows that partially, merely financing that has effect towards net income (SHU) with significance level accost 6% that is 0.059 on wald value in the amount of 3,561.While basic contribution, obligatory deposit, special obligatory deposit, financing deposit have no significant effect on net income (SHU). Furhtermore, the amount of basic contribution effect, obligatory deposit effect, special obligatory deposit effect, financing deposit and financing simultaneously on net income (SHU) is 57.2%, while the remaining 42.8% is influenced by other factors that not examined in this research. It is suggested to the management of this sharia cooperative to find out another halal finance to increase financing so it can increase net income such as increasing member participation by gaining the amount of deposits. 
Fakta Empirik Tentang Etos Kerja Islam, Stres Kerja, Kepuasan Kerja, dan Kinerja Akuntan pada Industri Keuangan Islam di Indonesia Amilin -
IQTISHADIA Vol 9, No 2 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i2.1733

Abstract

What Determines Muslim-Friendly Tourism in Aceh? Armiadi Musa; Hendra Halim; Bismi Khalidin; Azharsyah Ibrahim
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.9438

Abstract

Aceh is the only province in Indonesia legally allowed to implement sharia law across all sectors, including the tourism industry. This study aims to analyze factors influencing Muslim-Friendly Tourism (MFT) in Aceh. Specifically, it examines the direct and indirect relationship between MFT with travel intention, destination image, and tourist attitude. Data is gathered through a questionnaire survey among 150 respondents that were selected using the convenience sampling method. To explain the tourist’s travel intentions, this study develops and tests a multiple regression analysis using the extended hierarchical linear modeling. Seven hypotheses were proposed regarding the relationships between MFT, tourist attitude, destination image, and travel intention constructs. The empirical results from the structural model suggest that MFT, destination image, and tourist attitude significantly influence travel intention; destination image and tourist attitude are the perfect mediators in influencing the MFT on travel intention to Aceh. These results have the implication in improving the promotions of tourism destinations in Aceh and developing more effective halal tourism positioning strategies for Aceh in particular and Indonesia in general.
SISTEM DAN STRATEGI PENGUPAHAN PERSPEKTIF ISLAM Fuad Riyadi
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.v8i1.1086

Abstract

Tulisan  ini membahas  tentang  strategi dan sistem pemberian upah bagi  buruh dalam   perspektif  Islam. Pendekatan  yang dipergunakan  dalam  kajian ini adalah pendekatan  normatif, sosiologis-politis  dengan  menggunakan   metode analisis- deskriptif    kualitatif.   Sistem   kapitalisme    dan   sosialisme masih belum  secara  signifikan   memberikan    solusi  terhadap problematika upah dan buruh.  Kapitalisme  menjadi  hal  yang menakutkan dan sangat tidak manusiawi,  karena sering terjadi pelanggaran  HAM, penyelewengan kekuasaan  dan wewenang untuk  mendapatkan kekuasaan   sebesar-besarnya.  Sementara sosialisme lebih mengutamakan  kepentingan  dan kesejahteraan sosial  di atas kepentingan  dan kesejahteraan  individu. Hasil penelitian menunjukkan  bahwa Islam  memberikan ketentuan dan tatanan tentang upah dan buruh. Syariah Islam bertujuan untuk merealisasikan kesejahteraan manusia, tidak hanya pada kesejahteraan   secara ekonomi,  tetapi juga  persaudaraan  dan keadilan sosio-ekonomi, kedamaian  dan kebahagiaan jiwa, serta keharmonisan keluarga sosial.Kata Kunci: Pengupahan, Kapitalis, SosialisSYSTEM AND  STRATEGY OF  WAGING  IN  ISLAMIC PERSPECTIVE This article discusses about strategy and system of wage  in Islamic  perpective. Approach  used  in this  study  is normative,  socio-politics and data are analyzed  by descriptive-analitic qualitative  method. Capitalism  and socialism have  yet provided solutions to the problem of wages and workers. Capitalism has become frightening and inhuman  system, because of human rights abuses, perversion of power and authority to gain absolute power. Meanwhile,  socialism set forward  for public interest and welfare over individual  needs. Result of analysis shows that Islam has set rules on wages and workers. Islamic law aims to create social welfare, not only economically but also brotherhood, socio-economical justice, peace, happiness and harmony.Key Words: Waging , Capitalist,  Socialist
Strengthening Corporate Zakat Policy in Indonesia Andriani Andriani; Mairijani Mairijani
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.v12i1.2718

Abstract

Zakat is one of five pillars in Islam. As the biggest Moslem population country, Indonesia should considered zakat as potential instrument to reduce poverty. In normal economics situation where most growing entities generate profit yearly, business zakat plays an important role to create value added for prosperity. However the regulation of business zakat in Indonesia is very lack. Regulation of Zakat relies solely on Zakat act No.23 year 2011 that doesn’t cover the issue of business zakat. Another regulatory body is the Indonesian Accounting Institution that established sharia accounting standard, namely PSAK 101 which obliges sharia entities to provide business zakat report. Furthermore, the Indonesia Stock Exchange has launched Indonesia Sharia Stock Index (ISSI) and Jakarta Islamic Index (JII) for entities that trade sharia stocks in the capital market. The aim of the research is to discuss the form of policies to support business zakat application in Indonesia. Literature survey is mainly used as methodological approach to conduct this research. Fiqh literatures and sharia accounting standard are explored to support regulation of business zakat in Indonesia. Policies by regulatory bodies with regard to business zakat are also dicussed in order to support business zakat implementation in Indonesia. Empirical data from corporates that are indexed by ISSI or JII in Indonesia Stock Exchange are collected to provide the potency of business zakat. This paper initiates policies to be applied in supporting business zakat implementation in Indonesia.
ANALISIS HISTORIS PERKEMBANGAN BANK SYARIAH Ahmad Atabik
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.v6i2.1109

Abstract

 Artikel ini mengeksplorasi tentang ; a) sisi historitas munculnya bank syariah,  terkait  dengan  konsep ekonomi syariah,  yang awalnya  telah  ada pada zaman Rasulullah; b) penulis  juga menyuguhkan   latar belakang  yang menyebabkan   berdirinya bank syariah, yang tiada lain karena mencari solusi atas sistem perbankan yang disinyalir menggunakan sistem bunga (riba); c) tulisan ini juga mendiskripsikan kebutuhan mendesak umat Islam terhadap adanya bank syariah, tujuan didirikannya bank syariah (menyediakan fasilitas keuangan dengan cara mengupayakan instrumen-instrumen   keuangan  yang sesuai dengan  ketentuan- ketentuan dan norma-norma syariah. Selain itu, diambil juga dari nilai-nilai Islam  dan dapat diwujudkan dalam masing-masing kegiatan operasionalnya), d) serta hal-hal yang terkait  dengan sistem-sistem yang telah ada dalam fiqih mu’amalat yang dapat diaplikasikan dalam sistem ekonomi dan perbankan syariah. Kata kunci: historitas, bank, musyarakah, mudarabahHISTRICAL ANALYSIS OF ISLAMIC BANKING This article explore about; a) historitas side of the emergence of Islamic banking , related  to the concept of sharia economy, originally was at the time of the Messenger of Allah; b) The author also presents the background cause the establishment of sharia banks, which no other because of the search for the solution of the banking system which is possibly using the system of interest (usury); c) this article also define ecological urgent need of Islam against the sharia banks, purpose built sharia banks (provide financial facility with how to seek financial instruments  in accordance with the terms of the terms and norms of the shari’a. In addition, taken also from the values of Islam and can be realized in each operational activities), d) and the things that are associated with the systems that have been there in fiqh mu’amalat that can be applied in the economic system and Islamic banking. Keywords: historical, banking , musyarakah, mudarabah

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