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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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The Impact of Islamic Economics and Finance Courses on Islamic Financial Literacy Mohamad Fany Alfarisi; A. Agestayani; Silvi Delfiani
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7757

Abstract

The present study seeks to investigate the impact of Islamic economics courses on Islamic financial literacy of university students. Additionally, it intends to compare Islamic financial literacy of those who have taken Islamic economics and finance courses and those who have not. With respect to the approach, the current study employed a quantitative approach to explain the linkage between the two variables. The population of the present study was all currently enrolled students of public universities in Padang particularly those from the faculty of economics and business. A self-administered questionnaire had been used to collect primary data. From the total distributed questionnaire, 300 of them were completed and included in the sample. As a result the respond rate is 71.3%. The results show 145 respondents are in the category of having poor Islamic financial knowledge, while 155 respondents are in the category of moderate From 145 respondents with poor Islamic financial knowledge 79  respondents (66%) have (not) taken (any) Islamic economics and finance courses. From 155 respondents with moderate financial knowledge 114 respondents (41%) have not taken any Islamic economics and finance courses. The findings of the present study suggest that most respondents can be categorized as having moderate knowledge and attending formal Islamic economics and finance courses can positively contribute to have a greater level of Islamic financial literacy.
Ka jian Historis Tentang Dinar dan MaMata UaUang Berstandar Emas Amirus Sodiq
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.v8i2.964

Abstract

Karya ini bertujuan untuk menganalisa mata uang standar emas. Menggunakan perspektif analisa-sejarah, artikel ini mencoba menjawab pertanyaan-pertanyaan pada menggunakan emas sebagai sistem mata uang dalam sejarah Islam.Sistem telah banyak keuntungan, keuntungan utama adalah bahwa ia dapat melayani sebagai dasar yang kredibel untuk kebijakan moneter, dan untuk ekspektasi inflasi, dan keuntungan yang kedua adalah perbaiki nilai tukar mata uang tersebut individu. Gold membantu untuk menghilangkan volatilitas nilai tukar dan dengan itu menciptakan lingkungan yang kondusif untuk pengembangan perdagangan internasional, sebuah kekuatan pendorong utama dari pertumbuhan ekonomi global. Walau kembali ke mata uang standar emas jelas menyatakan beberapa kemunduran, dalam sistem standar emas, ekonomi tersebut akan menyerap konsekuensi berubah-ubah moneter tanpa masalah, yang berarti bahwa semua harga dan upah mengurangi secara bersamaan. Dan yang kedua adalah sistem standar emas melarang adjusment nilai tukar apa pun, yang perlu dan dibenarkan dalam hal sebuah negara yang terpengaruh oleh sebuah kejutan negatif sehingga memukul daya saing.Kata Kunci: Sejarah, Moneter, UangAbstractHISTORICAL STUDY ON DINAR AND GOLD STANDARD CURRENCY This paper aims to analyze the gold standard currency. Using historical-analytical perspective, this article attempts to answer the question on the use of gold as currency system in Islamic history.The system has many advantages, the main advantage is that it can serve as a credible basis for monetary policies, and for inflation expectation,and the second advantage is fixing individual currency’s exchange rates. Gold helps to eliminate exchange rate volatility and thus creates a favourable environment for the development of international trade, a major driving force of global economic growth. However a return to gold standard currency would clearly imply several drawbacks, within gold standard system, the economy absorbs the consequences of a monetary flux without any problems, which in turn implies that all prices and wages decrease simultaneously. And the second is the gold standard system prohibits any exchange rate adjusment, which are necessary and justified in case a country is affected by a negative shock dampening its competitiveness.Keywords: History, Monetary, Currency
The Role of Sharia Marketing in Increasing Customer Loyalty (An Empirical Study of BMT in Kudus Regency) Anita Rahmawaty; Wahibur Rokhman
IQTISHADIA Vol 11, No 2 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i2.3728

Abstract

This research strives to empirically examine and analyze the influence of syariah marketing and service quality on BMT customer loyalty and satisfaction in Kudus Regency. This study was a survey research that used a quantitative approach. The research data were obtained from 250 BMT customers within Kudus Regency by using an accidental sampling technique. Meanwhile, the data analysis used a path analysis technique. The research findings revealed that: first, sharia marketing has a positive and significant influence on customer satisfaction; second, service quality has a positive and significant influence on customer satisfaction; third, sharia marketing has a positive and significant influence on customer loyalty; fourth, service quality has a positive and significant influence on customer loyalty; and fifth, customer satisfaction has a positive and significant influence on customer loyalty.
BUDAYA ORGANISASI ISLAMI SEBAGAI UPAYA MENINGKATKAN KINERJA Lukman Hakim
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 
Contribution of National Sharia Council Fatwa of Indonesian Council of Ulama (DSN-MUI) in The Islamic Economic Development in Indonesia Abdurrohman Kasdi
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.v11i1.3187

Abstract

This research aims to identify the contribution of fatwa (Islamic instructions of rules) from DSN-MUI in developing the theories and practices of the Islamic economics in Indonesia. The research method used is qualitative, which consists of 116 fatwa DSN-MUI as the main subjects of study. The collected data had been analyzed using content analysis method by creating inimitable and valid data inferences related to its context. The results show that DSN-MUI is the only institution mandated by the law to establish fatwa on Islamic economics and finance, and to provide the provisions of Islamic law toward the Islamic financial institutions in carrying out their activities. Since its establishment in 1998, the roles of DSN-MUI are enormous in laying the foundations of the development of Islamic economics in Indonesia. Until the end of 2017, DSN-MUI has issued 116 fatwa on Islamic economics and finances. Even, DSN-MUI has a very important and strategic role in developing and applying sharia values in the economic field. MUI's important and strategic roles are shown from its position as a pioneer in socialization, internalization, and triggering the Islamic economic growth in Indonesia. 
The Impact of Good Corporate Governance, Company Size nn Corporate Social Responsibility Disclosure: Case Study of Islamic Banking in Indonesia Abdul Qoyum; Lu’liyatul Mutmainah; Joko Setyono; Ibnu Qizam
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.v10i1.2549

Abstract

Corporate Social Responsibility (CSR) disclosure is very important for Islamic banking, especially in the long term. CSR disclosure is expected can improve the reputation of the company, thus the performance of the company can increase. CSR disclosure is very close with the implementation of Good Corporate Governance in the company. The objectives of this research is to analyze the influence of the elements of good corporate governance (GCG) and company size on corporate social responsibility (CSR) disclosure by using Islamic Social Reporting (ISR) index. There are 10 Islamic banks in Indonesia as the sample of the research, from 2011 to 2014, then there are 40 annual reports that are determined through purposive sampling.Method of this research uses content analysis to evaluate CSR disclosure by using ISR index, whereaspanel regressionis employed to know the influence the elements of GCG (commissioners’ board, independent commissioners, shariah supervision board, and directors’ board) and company size on the CSR disclosure. The regression analysis suggest that the proportion of independent board of commissioners has negative effect on the CSR disclosure in Islamic banking. This research finding shows that independent commissioner is not able in providing maximum supervision on the company, which is affected by the lack of quality, and the dual job of independent commissioners at another company. While, company size has positive impact on the CSR disclosure, due to the strict regulation and society perception. This research finding may serve as an important input for the regulator to regulate properly related to the number of independent commissioner, its qualification and Islamic Social Reporting as a tool in disclosing their CSR.Pengungkapan Corporate Social Responsibility (CSR) sangat penting bagi perbankan syariah, terutama dalam jangka panjang. Pengungkapan CSR diharapkan dapat meningkatkan reputasi perusahaan, sehingga kinerja perusahaan dapat meningkat. Pengungkapan CSR sangat dekat dengan penerapan Good Corporate Governance di perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh elemen tata kelola perusahaan (GCG) dan ukuran perusahaan terhadap pengungkapan Corporate Social Responsibility (CSR) dengan menggunakan indeks Islamic Social Reporting (ISR). Ada 10 bank syariah di Indonesia dari tahun 2011-2014 yang menjadi sampel penelitian, maka ada 40 laporan tahunan yang ditentukan melalui purposive sampling. Metode penelitian ini menggunakan content analysis untuk mengevaluasi pengungkapan CSR dengan menggunakan indeks ISR. Sedangkan regresi panel digunakan untuk mengetahui pengaruh unsur GCG (dewan komisaris, komisaris independen, dewan pengawas syariah, dan dewan direksi) dan ukuran perusahaan terhadap pengungkapan CSR. Analisis regresi menunjukkan bahwa proporsi dewan komisaris independen memiliki pengaruh negatif terhadap pengungkapan CSR di perbankan syariah. Temuan penelitian ini menunjukkan bahwa komisaris independen tidak mampu memberikan pengawasan yang maksimal terhadap perusahaan. Hal ini dipengaruhi oleh kurangnya kualitas yang dimiliki, dan rangkap jabatan yang dimiliki oleh komisaris independen di perusahaan lain. Sedangkan, ukuran perusahaan berdampak positif terhadap pengungkapan CSR, karena ketatnya regulasi dan persepsi masyarakat. Temuan penelitian ini dapat menjadi masukan penting bagi regulator untuk mengatur dengan benar terkait dengan jumlah komisaris independen, kualifikasi dan ISR sebagai alat dalam mengungkapkan CSR mereka.
ANALISIS IMPLEMENTASI AKUNTANSI SYARIAH DI BMT “X” KUDUS Umi Fauzul Naimah; Murtadho Ridwan
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
Developing The Sustainability Model of BMTs: Empirical Approach Widiyanto bin Mislan Cokrohadisumarto; Yuli Indah Sari; Yulinda Hardiana
IQTISHADIA Vol 13, No 1 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i1.6859

Abstract

Maintaining the sustainability of microfinance institutions such as BMT is a must because this financial institution is badly needed by the community who do not want to be involved with usury practices. Efforts to build sustainability with a variety of approaches, especially from a more Islamic management approach are needed. This study aims to build a model of sustainability in BMT based on growth in the financing, community support, fraud, Islamic human capital, and Islamic leadership. This research was conducted using a quantitative approach (multiple linear regression with stepwise methods) to get the best model by developing moderating variables. The number of samples used was 105 respondents collected from BMT spread across the Semarang and Pekalongan Residency, Central Java, Indonesia. Based on the results of the study, to build BMT sustainability requires financing growth, support from the community, and good Islamic human capital. An interesting finding is that fraud does not affect the sustainability of BMT, this is possible because the fraud that occurs is still in low intensity. Islamic leadership and Islamic human capital are also unable to moderate the influence of fraud on the sustainability of BMT.
Peran Bank Indonesia, Dewan Syariah Nasional, Badan Wakaf Indonesia dan Baznas dalam Pengembangan Produk Hukum Ekonomi Islam di Indonesia Bambang Iswanto
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.v9i2.1738

Abstract

IMPLEMENTASI DAN PERAN CSR TERHADAP KEPERCAYAAN ANGGOTA BMT FASTABIQ PATI Fita Usria
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.

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