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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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FAKTOR–FAKTOR PENENTU RISIKO KREDIT Zaenal Fanani; M. Nur Qowy Alvaribi
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.v6i2.1110

Abstract

Tujuan artikel ini adalah menguji dan mencari apakah antara pertumbuhan  kredit, net interest margin, tipe perusahaan, rasio modal,  ukuran perusahaan, and level bank memiliki pengaruh terhadap   risiko  kredit.  Kajian ini menggunakan   pendekata kuantitatif untuk  menguji  hipotesa   melalui   analisis   regresi berganda. Data yang dipergunakan adalah data sekunder dari pernyataan  audit keuangan  lembaga  perbankan  yang  masuk dalam daftar Bursa Efek Indonesia tahun 2006-2010. Hasilnya menunjukkan bahwa pertumbuhan kredit, dan ukuran perusahaan memiliki penggaruh negatif terhadap risiko kredit, sementara jenis perusahaan, dan level bank memiliki  pengaruh positif terhadap risiko kredit  bank. Net interest margin  and rasio modal  tidak memiliki pengaruh pada risiko kredit.Kata kunci: kredit, audit, bankFACTORS  OF CREDIT RISK.  The  purpose  of this  study is to examine and obtain  evidence that credit growth, net interest margin,  type  of company,  capital  ratios,  firm size,  and bank compliance levels have significant effects on credit risk. This study uses a quantitative approach to testing hypotheses through multiple linear regression analysis. The data used are secondary data from audited financial statements  of banking  company  listed on the Indonesia Stock Exchange in the year 2006-2010.  Results show that credit growth and firm size have negative-significant effect on credit risk, while the type of company and bank compliance levels have positive-significant effect on bank credit risk. The net interest margin and capital ratios have no significant effect on credit riskKeywords: credit, audit, bank
Strategic Alliances between Sharia Microfinance Institutions and Financial Technology in Strengthening Small Micro Enterprises (MSEs) Euis Amalia; Indra Rahmatullah
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.v13i2.7743

Abstract

Sharia microfinance and financial technology have a very significant role as an effective solution for accessing finance for small and micro-enterprises (MSEs). The research aims to investigate the business model used, type of contracts employed, other legal aspects, and the risk mitigation dimension involved. By utilizing qualitative methods and critically analyzing a specific case study related a business model by the alliances between PT Ammana Fintech Sharia and a sharia microfinance institution, BMT Syahida Ikaluin. In generating the data, interviews with several experts and practitioners. The study found that the business model used was based on crowdfunding, compliant with sharia principles dan has a strong basis both in positive law and Islamic edict (fatwa). The research showed that the strategic alliance between a sharia microfinance institution and financial technology is capable of strengthening access to capital sources for small and micro-enterprises. It also improves community financial literacy and financial inclusion. This research could contribute to the creation of innovative products concerning sharia microfinance and sharia financial technology. Furthermore, it could also become a benchmark in formulating policies to strengthen these strategic institutional alliances.
ANALISIS STRATEGI MEMPERTAHANKAN KONSUMEN TOKO ZOYA KUDUS DALAM PERSPEKTIF EKONOMI ISLAM Titin Srianjani
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.v8i1.1078

Abstract

Tulisan ini bertujuan untuk mengetahui perspektif Islam tentang strategi yang digunakan untuk mempertahankan konsumen di/online shop ZOYA Kudus. Kajian ini merupakan jenis penelitian lapangan ( field research) dengan menggunakan pendekatan kualitatif dan metode deskriptif, teknik pengumpulan data penelitian yaitu menggunakan teknik observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa menjalankan strateginya online shop ZOYA   memberikan informasi yang jelas dan lengkap kepada konsumen tentang produk-produk di online shop ZOYA Kudus. Jika dilihat dari aspek ekonomi Islamnya, yaitu dapat dilihat dari strategi ZOYA Kudus yang mengedepankan kejujuran dan kepercayaan, bersikap ramah, sopan, adil dan bertanggung jawab kepada setiap konsumennya.Kata kunci: Konsumen, Online,  Ekonomi ANALYSIS OF ZOYA ONLINE SHOP’S STRATEGY TO MAINTAIN CUSTOMERS’ LOYALTY IN ISLAMIC PERSPECTIVE  This article explains about Islamic perspective on strategy tomaintain customers in Zoya Online-shop of Kudus. This is a field  research using descriptive-qualitative. Data are collected through observation, interview and documentation. Results show that Zoya online shop provides clear and complete information about their product. Looking from Islamic perspective, Zoya online shop promotes honesty and trust in every transactions, modest, fairness and responsibility to the customers.   Keywrods: Customer, Online, Economy
Zakat for Economic Empowerment of The Poor in Indonesia: Models and Implications Hafas Furqani; Ratna Mulyany; Fahmi Yunus
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.v11i2.3973

Abstract

Sustainable wellbeing is one of the goals of zakat distribution whereby  the poor (mustahiq) are not only able to survive by having the basic needs fulfilled, but also are able to work and fulfill his needs and his family independently. The mustahiq independency is important to solve the problem of inequalities in society, marginalization, unemployemnt and poverty. This can only be achieved if zakat is able to used as a means for economic empowerment of the poor that would increase their capacity and enable them to become enterpreneur and hence able to fulfil their needs by themselves.  This article attempts to observe various zakat productive programs initiated by zakat institutions in Indonesia and also analyze their implications in empowering the poors and increase their level of wellbeing. The case study in this paper is Baitul Mal Aceh and Baznas Indonesia.
ANALISIS SEJARAH PEMIKIRAN EKONOMI ISLAM MASA KLASIK Kharidatul Mudhiiah
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.v8i2.956

Abstract

Artikel ini menjelaskan tentang sejarah pemikiran ekonomi Islam di era klasik dimulai dari masa Nabi Muhammad SAW berada di Madinah hingga masa pemerintahan khulafaurrasyidin. Pada awalnya ekonomi syariah masih sederhana, prinsip itu hanya dari wahyu Al-Quran dan ijtihad Nabi Muhammad SAW. Setelah beliau meninggal, Abu Bakar melanjutkan praktek ekonomi Islam dan menekankan pada ketepatan pembayaran zakat. Praktek ekonomi Islam di era Umar menekankan pada manajemen Baitul Mal dan pajak pengelolaan lahan (kharaj) yang disita dari negara ditaklukkan. Di era Ustman, ia memutuskan untuk tidak mengambil gaji dari kantornya. Sebaliknya, ia menabung uangnya untuk investasi negara. Dalam era Ali bin AbiThalib, pajak atas pemilik hutan adalah sekitar 4000 dirham dan diperbolehkan Ibnu Abbas, Gubernur Kufah, mengambil sayur sebagai zakat yang akan digunakan sebagai rempah-rempah. Dalam kewenangannya, Ali memiliki prinsip bahwa distribusi uang untuk orang berdasarkan kemampuan mereka. Kata kunci: Perspektif Sejarah, Ekonomi Islam, Masa Klasik HISTORICAL ANALYSIS OF ISLAMIC ECONOMIC THOUGHT DURING CLASSICAL ERA AbstractThis article describes the history of Islamic economic thought in classic era fom the time of the Prophet Muhammad until the Four Chaliphs. At that time, the Islamic economy was still simple; its principle was only from a revelation of Al-Quran and ijtihad of the prophet Muhammad SAW. After the Prophet passed away, Abu Bakar continued the practice of Islamic economy and emphasized on zakat payment. The practice of Islamic economy in Umar era emphasized on Baitul Mal management and tax of land management (kharaj)which was seized from the conquered country. In Ustman era, he decided not to take salary from his office. Instead, he enlighted government’s burden in serious things and saved his money for country’s investment. In Ali bin AbiThalib era, taxes upon forest owners was about 4000 dirham and allowed Ibnu Abbas, Kufah governor, took zakat onfresh vegetable that would be used as spices. In its authority, Ali had principle that the distribution of money for people based on their capacity. Keywords: Historical Perspective, Islamic Economy, Classical Era
ANALYSIS OF INDONESIA’S ISLAMIC BANKING BANKRUPTCY PREDICTION FOR PERIOD 2014-2016 Anton Bawono; Aisyah Setyaningrum
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.v11i1.3141

Abstract

The background of this study was based on market share of Isalmic banks in which it is only 5% of National Banks in Indonesia. This indicates ineffective Islamic banks performance. Therefore it will lead to the bankruptcy. Assessing bankruptcy required deep assessment of company performance through its financial ratios; these are Working Capital to Total Assets (WCTA), Earnings Before Interest and Tax to Total Assets (EBITTA), Retained Earnings to Total Assets (RETA) and Book Value of Equity to Book Value of Total Debt (BVEBVTD). The purpose of this study was intended to explain about the influence of those financial ratios on bankruptcy prediction of banks based on Altman Z-Score Model.The data was conducted through indirect observation from quarterly financial report of banks for period 2014-2016. The samples were 11 Sharia banks from 13 Sharia banks listed on Indonesia Financial Services Authority (OJK-RI) by January 2017. The process of analysis was started by conducting Stationery analysis then Regression analysis, the test of assumptions and Multiple Discriminant Analysis (MDA).The result suggests that WCTA, EBITTA and BVEBVTD variable show positive and significance effect on bankruptcy prediction, while the RETA variable shows negative and insignificance. Based on this study, there are only two variables, WCTA and BVEBVTD, that couldpredict bankruptcy with 98.2% accuracy.
PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH, DAN BIAYA TRANSAKSI TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH Yunita Agza; Darwanto Darwanto
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.v10i1.2550

Abstract

Bank Pembiayaan Rakyat Syariah is a financial institution that distribute and collect the fund. BPRS prefers to provide financing in micro, small, and medium enterprises. The purpose of this study is analyze the effect of dominant financing in BPRS, murabaha, musharaka, and transaction costs on profitability of the BPR empirically. Financing and transaction costs tend to increase while the profitabilitas fluctuates and tends to decrease every year. This research uses quantitative method  with secondary data. The data collection techniques used are literature study and documentation. Secondary data retrieved  from monthly reports of Statistik Perbankan Syariah which can be accessed through the official website of Otoritas Jasa Keuangan and Bank Indonesia. The method in this research is multiple linear regression with ordinary least squares (OLS) by transforming one of the variable into first difference. The empirical results shows that Murabahah financing, Musharakah financing, Transaction Costs significantly effect on profitability (ROA) Bank Pembiayaan Rakyat Syariah.Bank Pembiayaan Rakyat Syariah adalah lembaga keuangan dengan fungsi menyalurkan dan penghimpunan dana. BPRS lebih mengutamakan pembiayaan bagi UMKM. Penelitian ini bertujuan untuk menganalis pengaruh pembiayaan yang mendominasi pada BPRS yaitu Murabahah dan Musyarakah, serta Biaya transaksi yang dikeluarkan terhadap Profitabilitas BPRS. Pembiayaan murabahah, musyarakah, dan biaya transaksi cendrung mengalami peningkatan sedangkan profitabilitas pada BPRS mengalami fluktuatif dan cenderung menurun setiap tahunnya. Penelitian adalah penelitian kuantitatif yang mempergunakan data sekunder. Metode pengumpulan data pada penelitian adalah studi kepustakaan dan dokumentasi. Data penelitian diambil dari laporan bulanan statistik perbankan syariah yang diakses melalui situs resmi Otoritas Jasa Keuangan dan Bank Indonesia. Metode yang digunakan dalam penelitian yaitu metode Regresi Linier Berganda dengan pendekatan ordinary least square (OLS) serta melakukan transaformasi salah satu variabel kedalam bentuk pembeda pertama (first difference). Hasil estimasi menunjukkan bahwa pembiayaan Murabahah, Musyarakah, dan Biaya Transaksi memiliki pengaruh signifikan terhadap profitabiltas (ROA) Bank Pembiayaan Bank Rakyat Syariah.
SISTEM TANGGUNG RENTENG DALAM PERSPEKTIF EKONOMI ISLAM (Studi kasus di UPK Gerbang Emas Bandung) Udin Saripudin
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.v6i2.1101

Abstract

Tulisan  ini mengkaji   tentang   sistem  tanggung  renteng  yang diterapkan  dalam  program PNPM dalam  perspektif ekonomi Islam. Data diperoleh dengan  observasi dan wawancara untuk selanjutnya dianalisis dengan menggunakan metode trianggulasi. Hasil  analisis  menunjukkan bahwa sebagai  makhluk   sosial, pinjaman dan tabungan adalah sebuah aktivitas yang sering terjadi diantara manusia, keduanya, individu dan kelompok-kelompok. Berbagai  bentuk pembayaran kredit dibuat, termasuk tanggung renteng  juga  diterapkan   dalam   UEP-SPP   PNPM program. Dalam sebuah sistem “tanggung renteng”, yang terlihat jelas menggambarkan   sikap   saling  membantu dan persaudaraan. Dengan demikian  sistem ini sesuai dengan prinsip ekonomi Islam. Kata Kunci: Renteng , Ekonomi,  ProgamJOINT   RESPONSIBILITY IN  THE  PERSPECTIVE OF ISLAMIC ECONOMIC (Case  Study in UPK Gerbang Emas Bandung).  This  study  explores about tanggung-renteng  (joint responsibility)  system applied  in PNPM program from Islamic economic  perspective.  Data were  collected through  observation and interview and then analyzed in triangulation method. Result shows that as social beings, saving and lending are social activities common among the community  both individually  and socially. In UEP-SPP of PNPM  program, tanggung renteng is one of payment method applied.  This  method is  in accordance  with Islamic economic concepts of help each other and brotherhood.Keywords: Joint, Economy, Program
The Relationship between Love of Money, Islamic Religiosity and Life Satisfaction: a Muslim’s Perspective Arif - Hoetoro
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.v13i1.7333

Abstract

This research scrutinizes the relationship between Love of Money (LOM), hedonic behavior and Islamic religiosity in pursuing life satisfaction in consumption. By utilizing accidental sampling method, the research then employed 99 customers who spent their money in one of the biggest department stores in Malang City. The calculation of data with SmartPLS-3.1.8 revealed that Islamic religiosity significantly affects live satisfaction (β = 0.290; ρ-value = 0.003). In the same time, LOM significantly influences hedonic behavior (β = 0.417; ρ-value = 0.000). However, hedonic behavior does not mediate the relationship between LOM and life satisfaction. This study accordingly concludes that Islamic religiosity plays a main role in consumption. Therefore, it is suggested that every Muslim have to instill Islamic religiosity in daily activities for obtaining life satisfaction.      
METODE SPIN-OFF DAN TINGKAT PROFITABILITAS: STUDI PADA BANK UMUM SYARIAH HASIL SPIN-OFF M Nur Rianto Al Arif; Endah Putri Dewanti
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.v10i1.2316

Abstract

The Law No. 21 of 2008 about Islamic banking, requires every Islamic business unit to spin-off if they have met the criterion. There are two spin-off’s methods can be selected by Islamic banks. The purpose of this research is to analyze the effect of spin-off method to profitability. The profitability indicator that used in this study is the return on asset. This study is using panel regression with random effect model. The result showed that spin-off method doesn’t have a significant impact on the Return On Asset (ROA) Islamic Banks from spin-off effect. Only BOPO and Non-Performing Finance (NPF) had a significant effect on Return On Asset (ROA). These results indicate that the Islamic business units that want to do the spin-off can choose one of two methods of the spin-off. The decision depends on the internal condition of Islamic business unit and the internal policies of conventional commercial banks.Undang-undang No. 21 tahun 2008 tentang Perbankan Syariah mewajiban setiap unit usaha syariah untuk melakukan pemisahan apabila telah memenuhi kriteria. Terdapat dua metode pemisahan yang dapat dipilih oleh bank syariah. Tujuan dari penelitian ini ialah untuk menganalisis pengaruh metode pemisahan terhadap tingkat profitabilitas. Sampel yang digunakan pada penelitian ini adalah empat bank syariah hasil pisah. Indikator profitabilitas yang dipergunakan dalam penelitian ini ialah rasio return on asset. Metode analisis yang dipergunakan dalam penelitian ini regresi panel dengan model efek acak. Hasil penelitian menunjukkan bahwa metode pemisahan tidak berdampak pada tingkat profitabilitas di bank umum syariah hasil pemisahan, hanya tingkat efisiensi operasional (BOPO) dan tingkat pembiayaan bermasalah (NPF) yang berdampak pada tingkat profitabilitas.. Hasil ini mengindikasikan bahwa unit usaha syariah yang ingin memisahkan diri dapat memilih metode pemisahan. Keputusan tergantung pada kondisi internal dari unit usaha syariah dan kebijakan internal dari bank induk konvensional.

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