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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 CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR MANUFAKTUR Nur Kholis
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
Do Islamic Microfinance Practise Descrease the Level of Three Aspects of Poverty ries wulandari; Husna Dzakiroh
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.v12i1.2883

Abstract

Islamic microfinance institutions such as Baitu Tamkin is one of Koperasi Syariah at Lombok Timur practising islamic value. In practising islamic value, Baitu Tamkin insert this value in line with three aspect including commercial finance, social aspect, and spiritual awareness. But the evaluation of this islamic microfinance practise has not been conducted yet.  Therefor we conducted a research to evaluate the curent impact of this program wheter there was improvement and how the conditions of poverty in the member self before and after taking part in empowerment programs on Baitut Tamkin.   Poverty condition that we observed not only financial aspect but also social and spiritual aspect. This research used parametric including Multiple Linear regression, a simple Linear Regression, t-test and non parametric test using Wilcoxon test. We conclude that the level of poverty at local region decreased at  three aspects but with various condition.  First, the islamic commercial financing significantly increasing their member’s montly liquidity but do not significantly increase their member’s housing condition. Second, the social condition of member showed that after being a member they create more friendly environment and helping each other. But there is no impact at “become islamic role model’ or and uswah al-hasanah. Third, spiritual awareness of member increased after they could practising some muamalah based on verses and hadith at muamalah. Number of member that moving from poor condition to empowered condition showed positive trend. 
ANALISIS BUNGA BANK DALAM PANDANGAN FIQIH Abdurrahman Kasdi
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
Board Characteristics, Type of Insurance and Performance In Indonesia Sharia Insurance Companies Hikmah Endraswati; Bayu Tri Cahya
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.v13i2.8083

Abstract

The purpose of this study was to examine the influence of the board characteristics on the performance of Indonesia sharia insurance companies with insurance types as moderating variable. The board characteristics in this study are the size of board directors, the size of board commissioners, the proportion of women in board directors, and the proportion of women in board commissioners. This study uses 22 sharia insurance business units as a sample with the periode of 2014-2019. We use purposive sampling as a sampling technique. Multiple regression with split sample is used in this research as technical analysis. The results showed that the size of the board directors influence performance negatively. In addition, the type of insurance moderate the influence size of board directors and the proportion of women as directors on performance. There are differences for size of the board of commissioners and the proportion of women as board commissioners.
PERAN PEMERINTAH DALAM MENGAWASI MEKANISME PASAR DALAM PERSPEKTIF ISLAM M. Arif Hakim
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  
Measuring Corporate Social Responsibility Performance for Employees with an NH Approach Method Nor Hadi
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.v11i2.4096

Abstract

This article explains the empirical research results of the social responsibility performance measurement model for employees that is done by companies by using the NH Approach method. Social responsibility needs to be measured to see the effectiveness of the social responsibility done by a company, as well as to provide legitimacy for stakeholders regarding the company’s volunteer efforts in carrying out its responsibilities. The NH Approach is an integrated social responsibility measurement model that was developed based on the legitimacy theory and the stakeholder theory. An evaluation is conducted from two sides, from the stakeholder side as the recipient of social responsibility assistance, and the company management side as the social responsibility assistance provider.The study used a research and development approach, where the respondents numbered 98 individuals with a response rate level of 92% (90 respondents who returned the questionnaires). From the 90 questionnaires submitted, only 62 of them were considered complete and analyzed.The research results reveal that the practice of social responsibility that was done by the company has a grade of Unsatisfactory (C), because the social responsibility index has a score of 62.39. Several factors act as the triggers, including misunderstandings between parties in understanding social responsibility, underdeveloped social responsibility programs that have already been conducted, and limited social responsibility practice, so that the programs implemented cover various elements of social responsibility.
ANALISIS HERMENEUTIK ATAS PEMIKIRAN YUSUF QARDHAWI TENTANG HADITS-HADITS EKONOMI Sutopo Sutopo
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.v8i2.957

Abstract

Artikel ini bertujuan untuk menganalisis pemikiran Yusuf Qardhawi dalam kitab As-Sunnah Mashdaran li Al-Ma’rifah wa Al-Hadlarah khususnya tentang hadits-hadits ekonomi. Artikel ini adalah hasil kajian pustaka dengan menggunakan paradigma deskriptif kualitatif. Untuk menganalisis, penulis menggunakan hermenutika sebagai metode untuk memahami teks yang dipaparkan oleh Yusuf Qardhawi. Analisis linguistik dan analisis konsep sangat membantu dalam kajian ini. Dalam kitabnya, Yusuf Qardhawi mengemukakan konsep-konsep yang berorientasi pada bagaimana kesejahteraan ekonomi, dan keadilan sosial bisa diperoleh dan dirasakan bersama. Yusuf Qardhawi menolak konsep pengumpulan harta sebanyak-banyaknya dan keuntungan sebesar-besarnya yang dianut oleh sistem ekonomi konvensional.    Kata Kunci: Hadits-hadits Ekonomi, Konsep Ekonomi Islam, Metode Hermenutika     HERMENEUTICAL ANALYSIS OF YUSUF QARDHAWI’S CONCEPT OF HADITH OF ECONOMY AbstractThis article attempts to analyze Yusuf Qardhawi’s thought in his book -Sunnah Mashdaran li Al-Ma’rifah wa Al-Hadlarah especially about hadith of economy. This is a library research using descriptive-qualitative approach. In doing the analysis, hermeneutics is used as textual analysis method, to understand the thought of Yusuf Qardhawi. Linguistic and content analyses are useful. In his book, Yusuf Qardhawi explained his concepts on achievement of economic welfare and social justice for everyone. He rejected conventional system which aimed at collecting wealth and profit.Keywords:  Hadiths of Economy, Concept of Islamic Economy, Hermeneutics     
Profitability Determinants of Kuwait Banking Industry: Comparative Analysis between Islamic and Conventional Banks Muhamad Abduh; Mohamed Saeed Issa
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.v11i1.2834

Abstract

This study is aimed at evaluating the impact bank specific and macroeconomic variables including the global financial crisis upon the performance of Islamic and conventional banks in Kuwait. The data are collected from nine banks operated in Kuwait over the period of 2005 to 2012 with four of them are Islamic banks and five are conventional banks. The ROA and ROE are used to measure profitability while the size, credit risk, bank diversification, efficiency, capital strength, and liquidity were used to measure bank specific variables. There are also three external variables that would be used to measure macroeconomic condition i.e. GDP growth, inflation, and financial crisis. The findings from pooled OLS have shown that credit risk, liquidity and efficiency significantly affecting profitability for both Islamic and conventional banks. For macroeconomic conditions, GDP is positively significantly affecting profitability of Islamic banking sector, while inflation is negatively affecting the profitability of conventional banking sector. The result also evidence that Islamic banking sector is more stable than the conventional banking sector in terms of their performance during and after the crisis period.
STRATEGI PEMASARAN DALAM MENINGKATAN USAHA PARA ANGGOTA BAITUL MAAL WAT TANWIL Karebet Gunawan
IQTISHADIA Vol 10, No 2 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i2.2965

Abstract

Ada berbagai faktor yang menentukan kesuksesan sebagai wirausaha diantaranya modal usaha,pasar, kondisi persaingan, dan trend bisnis.Oleh karena itu, secara teori tidak cukup hanyamengandalkan insting dalam mengambilkeputusan di dunia bisnis tetapi juga faktor yang lain. Lebih dari itu, diperlukan suatu kalkulasi yang komprehensif baik secara kualitatif maupunkuantitatif dari segala aspek yang berkaitandengan usaha yang akan dibuat. orang yangberusaha atau berwiraswasta agar dapat lebihbersaing dan memiliki prospek perkembanganyang bagus, maka sebelum mendirikan orangyang berusaha atau berwiraswasta sebaiknyadilakukan manajemen pemasaran usaha terlebihdahulu.Dalam penelitian kali ini, penulis menggunakan jenis penelitian field Reseach (Penelitian lapangan)yaitu penelitian yang mengambil data primerdari lapangan atau lokasi penelitian tertentu. Jadi dalam hal ini penelitian yang penulis lakukanberdasarkan pada data-data lapangan danliteratur yang berkaitan pada pokok persoalanyang dibahas. Dalam hal ini peneliti ingin menelititentang strategi pemasaran yang baik.Permintaan yang didukung oleh kekuatan tenagabeli disebut permintaan efektif, sedangkanpermintaan yang didasarkan pada kebutuhan sajadisebut sebagai permintaan potensial. Strengthsyang ada dalam pemasaran harus dipertahankanmisalnya sudah punya nama yang baik dansudah tahu bagaimana cara meraih konsumenmaka harus dipertahankan. Weakness adalahmempunyai arti kelemahan yang ada lemahdalam pengendalian keuangan yang dilakukanoleh beberapa usaha misalnya masalah keuangandimana jarang melakukan pencatatan walaupundalam pembuatan nota. Sampai di mana penjualingin menawarkan barangnya pada berbagaitingkat harga ditentukan oleh berbagai faktor.
ANALISIS RASIO LIKUIDITAS, PERMODALAN DAN MANAJEMENDI KSPS BMT LOGAM MULIA Maya Puspitasari
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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