IQTISHADIA
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.
Articles
400 Documents
<![CDATA[Is There Moral Hazard in Islamic Rural Bank Financing? ]]>
<![CDATA[Adelia Oktarina]]>;
<![CDATA[Idqan Fahmi]]>;
<![CDATA[Irfan Syauqi Beik]]>
<![CDATA[ IQTISHADIA Vol 12, No 2 (2019): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v12i2.3875
<![CDATA[The credit market was identical to asymmetric information in it, both conventional and sharia credit markets. One of the forms of this asymmetric information was moral hazard. This study aimed to identify the existence of moral hazard in credit market (financing) by comparing the customer conditions in islamic rural bank and conventional rural bank. This study also intended to identify the factors influencing the moral hazard. The analysis used was logistic regression method. The result showed that islamic rural bank had a bigger potential to experience moral hazard compared to the conventional customers. Generally, the factors which influence the moral hazard such as age, business conditions, amount of financing, length of financing, and type of bank.]]>
<![CDATA[THE IMPACT OF MACROECONOMIC ON NONPERFORMING LOAN: COMPARISON STUDY AT CONVENTIONAL AND ISLAMIC BANKING ]]>
<![CDATA[Dedi Kusmayadi]]>;
<![CDATA[Irman Firmansyah]]>;
<![CDATA[Jajang Badruzaman]]>
<![CDATA[ IQTISHADIA Vol 10, No 2 (2017): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v10i2.2864
<![CDATA[Rata-rata rasio NPF bank syariah lebih tinggi dibandingkan NPL bank konvensional. Hal ini menjadifenomena yang harus diteliti dan diindikasikan terdapatfaktor-faktor yang mempengaruhinya khususnyafaktor makroekonomi. Penelitian bertujuan untukmembandingkan faktor-faktor yang mempengaruhi nonperforming loan (NPL) pada perbankan konvensionaldan perbankan syariah. Beberapa variabel makroekonomiyang diduga mempengaruhi NPL/NPF adalah SBI/SBIS, BI rate, nilai tukar, inflasi, GDP dan variabelkontrol yaitu efisiensi. Periode penelitian dari Maret2010 sampai Desember 2016 dengan data triwulanan.Analisis menggunakan regresi linier berganda. Hasilpenelitian menunjukkan bahwa dari seluruh variabelmakroekonomi hanya SBIS, inflasi dan PDB yangberpengaruh negatif signifikan terhadap NPF banksyariah. Sedangkan hanya PDB yang berpengaruhterhadap NPL bank konvensional.Dengan demikian hanya bank syariah yang merasakandampak dari makroekonomi khususnya SBIS, inflasidan PDB sehingga hasil ini dapat menjadi dasar bagiBank Indonesia dan pemerintah dalam membuatkebijakan makroekonomi.]]>
<![CDATA[Analisis Faktor-Faktor Sustainabilitas Lembaga Keuangan Mikro Syariah ]]>
<![CDATA[Muhammad Kamal Zubair]]>
<![CDATA[ IQTISHADIA Vol 9, No 2 (2016): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v9i2.1728
<![CDATA[Tulisan ini membahas faktor-faktor yang menjadi penentu keberlanjutan lembaga Baitul Mal wat Tamwil (BMT) sebagai Lembaga Keuangan Mikro Syariah (LKMS). Model yang dibangun melalui penelitian ini menunjukan bahwa variabelvariabel penyusun faktor eksternal, yaitu regulasi, pengawasan dan infrastruktur terbukti positif signifikan mempengaruhi sustainabilitas BMT, sedangkan variabel penyusun faktor internal, dari lima variabel yang diteliti, yaitu sumber daya manusia, manajemen, permodalan, jangkauan pasar dan inovasi produk, hanya dua variabel yang positif signifikan mempengaruhi sustainabilitas BMT, yaitu sumber daya manusia dan permodalan. Aspek-aspek tersebut dapat dijadikan sebagai tuntunan untuk meningkatkan kinerja BMT menuju sustainabilitas lembaga keuangan mikro syariah. Hasil penelitian ini lebih lanjut dapat dimanfaatkan untuk merancang kebijakan-kebijakan yang diperlukan untuk mendorong pengembangan BMT sehingga secara luas dan berkelanjutan mampu menjangkau dan memberdayakan pelaku usaha mikro. ]]>
<![CDATA[Meta Synthesis of GCG, SSB, and CSR on Islamic Banking Performance ]]>
<![CDATA[Usdeldi Usdeldi]]>;
<![CDATA[M. Ridlwan Nasir]]>;
<![CDATA[Muhamad Ahsan]]>
<![CDATA[ IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v14i1.10175
<![CDATA[This research applies a meta-synthesis of research articles on financial and maqasid sharia performance from three dimensions: Good Corporate Governance (GCG), Sharia Supervisory Board (SSB), and Corporate Social Responsibility (CSR). The meta-synthesis was carried out on 50 articles from Scopus-indexed international (Q4-Q1) and Sinta-accredited national (S5-S1) journals published between 2000 and 2020. The meta-synthesis is used as a qualitative systematic review method, which has not been used in similar studies. The results show an inconsistent influence of exogenous variables (GCG, SSB, and CSR) on endogenous variables (financial performance and maqasid sharia performance). The inconsistency is likely due to differences in various and incomprehensive uses of variables and measurement indicators. The optimal implementation of GCG, SSB, and CSR can affect financial performance.]]>
<![CDATA[E-PROCUREMENT: PELUANG DAN TANTANGAN BAGI PEMERINTAH DAERAH ]]>
<![CDATA[Yunus Harjito]]>
<![CDATA[ IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v8i1.1082
<![CDATA[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]]>
<![CDATA[Sukuk: A Veritable Tool for Effective Waqf Fund Management in Nigeria ]]>
<![CDATA[Adamu Umar]]>;
<![CDATA[Shehu Aliyu]]>
<![CDATA[ IQTISHADIA Vol 12, No 1 (2019): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v12i1.4618
<![CDATA[Since its emergence in the early 2000’s, Sukuk has been regarded as the most significant innovation recorded in the Islamic capital market. Sukuk is generally regarded as an equivalent of conventional bond, Sukuk paved way for mobilization of long term Shari’ah compliant funds for equally Shari’ah compliant undertakings. Islamic capital market experts have developed various Shari’ah compliant Sukuk structures, notable among which is Waqf-based Sukuk structure. Viewed as a distinct ethical capitalism and a veritable vehicle for long term financing, Waqf was found to record tremendous impact in all spares of human needs. The paper seeks to unveil how Waqf-based Sukuk could be used to attain effective mobilization as well as management of Waqf assets. It explores the possibility of issuing Waqf-based Sukuk for the development, renovation, reconstruction and modification of Waqf assets in Nigeria. The paper employs a non-experimental, deductive-analytical approach, in its investigation. Evidences show that Waqf-linked Sukuk has been successful in the development of Waqf assets in countries like Indonesia, Singapore and Saudi Arabia. Accordingly, the paper develops a Waqf-based Sukuk (ijarah) framework for fund mobilization for development of Waqf properties in Nigeria. We strongly recommend that both formal and non-formal Waqf institutions in Nigeria should utilize this outlet to effectively develop, deepen and manage their philanthropic activities.]]>
<![CDATA[ANALISIS ASAS KONSENSUALISME DI LEMBAGA KEUANGAN SYARIAH ]]>
<![CDATA[Junaidi Abdullah]]>
<![CDATA[ IQTISHADIA Vol 8, No 2 (2015): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v8i2.960
<![CDATA[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]]>
<![CDATA[Assessing the Impact of Service Quality on Consumers Satisfaction: A Comparative Study of Commercial vs Islamic Banks in Pakistan ]]>
<![CDATA[Muhammad Waqas Yousuf]]>;
<![CDATA[Farhan Ahmed]]>;
<![CDATA[Suman Talreja]]>
<![CDATA[ IQTISHADIA Vol 11, No 2 (2018): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v11i2.3595
<![CDATA[This study aims to show the path that Islamic banking follows of Sharia’ h while on the other hand commercial banks obeys commercial regulations and rules for the purpose of banking. The main objective of the Islamic banking is to offer interest free services and products which obeys the path of Sharia’ h and Islamic banking system makes transaction on the foundation of profit and loss, while on the other hand commercial banks are business oriented banks. The sampling method used in this research was convenience sampling with a sample size of 200 which were the customers of the banks and the research design of the questionnaire used was exploratory The questionnaire was distributed in 4 banks 2 commercial and 2 Islamic banks respectively. Dependent variables are ‘customer expectation and perception’ while on the other hand independent variable that are used this research are ‘reliability, assurance, tangibles, empathy and responsiveness. The results which are derived from this research shows a negative or less impact of two service quality dimensions on both banks which are Assurance and Empathy. The highest perceived service dimension is “Reliability,” that refers to the reliability of their products and promise to provide the best service quality to their customers. While the lowest perceived service was observed towards “Empathy,” the other two dimension with highest value are tangibility and responsiveness which means that customers’ of both commercial and Islamic banks like tangible service and the quick responsiveness towards providing them the best service.]]>
<![CDATA[PERAN BIAYA SOSIAL TERHADAP PENINGKATAN KINERJA SOCIAL RESPONSIBILITYPADA PERUSAHAAN INDUSTRI MANUFAKTUR LISTED DIBURSA EFEK INDONESIA ]]>
<![CDATA[Nor Hadi]]>
<![CDATA[ IQTISHADIA Vol 10, No 2 (2017): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v10i2.2609
<![CDATA[This article examining the relationship between social cost (environment, energy, community, employee, and consumen) and social performance in 62 companies representing manufacture industries in Indonesia Stock Exchange. Social cost and social performance were capture from responden are CEO by survey. Data analysis by multivaried regression. Results suggest that legitimacy theory may be an explanatory of social responsibility practice. Statistical testing results enviromental cost are significant related social performance. While, the social cost (environment, energy, employee, and consumen) staistics test result are significant related social performance.]]>
<![CDATA[ANALISIS TENTANG MANAJEMEN RISIKO DALAM OPERASIONAL PEMBIAYAAN MURĀBA’AH DI BMT AMANAH ]]>
<![CDATA[Moh. Solachuddin Zulfa]]>
<![CDATA[ IQTISHADIA Vol 7, No 1 (2014): IQTISHADIA ]]>
Publisher : <![CDATA[Ekonomi Syariah IAIN Kudus ]]>
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DOI: 10.21043/iqtishadia.v7i1.1105
<![CDATA[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.]]>
