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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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Intellectual Capital and Islamic Banks Performance; Evidence from Indonesia and Malaysia Rahmat Heru Setianto; Raditya Sukmana
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.v9i2.1736

Abstract

This paper aims to investigate empirically the relationship between the Intellectual Capital (IC) efficiency consist of human capital, structural capital and capital employed and Islamic banks performance in Indonesia and Malaysia. We employ independent sample t-test and regression analysis focusing on the period from 2010 to 2014. The results suggest that there are significant differences in intellectual efficiency scores, where Islamic Banks in Malaysia have exhibited better VAIC  scores as compare to that of Islamic banks in Indonesia. While the regression analysis suggest that banks with better human capital efficiency tend to exhibit higher profitability levels. Moreover, sstructural capital is not related to Islamic bank performance. The results also suggets that capital efficiency tend to exhibit higher profitability levels both in Indonesia and Malaysia. The findings may serve as a useful input for Islamic bankers to apply knowledge based management in their respective institutions and in addressing the factors affecting IC performance in order to establish priorities and develop strategic plans, which will in turn enhance their future performance to maximize their value creation.  
IMPLEMENTASI KHARJ MASA DINASTY UMAYYAH Sofa Hasan
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.v7i2.1089

Abstract

Studi ini ingin  mengetahui  implementasi  pengelolaan  sumber pendapatan negara pada masa dinasti Umayyah (Umar ibn Abd Azis). Sejak berdirinya dinasti Bani Umayyah, pengelolaan harta kaum Muslimin tidak lepas dari pengaruh politik  yang terjadi pada saat itu yang menyebabkan terjadinya banyak pelanggaran terjadi dalam pengelolaannya. Kajian ini menggunakan metode penelitian deskriptif kualitatif  dengan analisa interpretative dan historis. Hasil analisa menemukan  keberhasilan pengelolaan kharj yang pada masa ini meliputi penarikan kharj serta penyaluran kharj.  Adapun dampak pengelolaan   tersebut   dapat dilihat dalam  berbagai bidang , diantaranya   bidang  pertanian,  bidang perniagaan dan sosial politik.Kata kunci: kharj, implementasi, pengelolaan.
The Evaluation of Muhammadiyah Waqf Assets Utilization in Magelang Fahmi Medias; Eko Kurniasih Pratiwi
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.v12i1.3208

Abstract

This article aims to evaluate the utilization of Muhammadiyah waqf assets in Magelang Regency and to analyze the supporting and inhibiting factors in utilizing the assets. This research is expected to become a framework or model for nazhir waqf, which in this case are Muhammadiyah Leaders in Magelang Regency, either from regional/regency level, branch/district level, village, and Muhammadiyah business, in managing and utilizing the waqf assets. The data for this research was collected by in-depth interview, observation on the waqf assets and documentation study, which was then analyzed qualitatively. The result showed that Muhammadiyah leaders of Magelang regency were able to collect waqf assets in form cash of Rp. 156.000.000, - and 415 plots of land spread over 21 sub districts in Magelang regency. The collected assets then were used in developing the field of worship by 20.75%, health by 3.6% and education by 49.55% and social by 26.13%.  The utilization of waqf assets had not been aimed at productive sector in the community’s economy and most of them were led to consumptive sector. It was caused by the lack of socialization of nazhir waqf to the community and the community’s perspective that considers waqf was only in consumptive form.
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index Surepno Surepno; Bayu Tri Cahya; Asih Andriani; Muslim Marpaung
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.v14i1.12374

Abstract

This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index. fraud pentagon has five elements there is pressure, opportunity, rationalization, competence (competence/ability), and arrogance. This research is a quantitative study using logistic regression analysis methods with SPSS tools. The results showed that fraud pentagon with five elements can influence the occurrence of fraudulent financial reporting in companies incorporated in the Jakarta Islamic Index. But among the five elements are pressure, opportunity, rationalization, competence (competency /ability), the element of arrogance does not have a significant effect on the occurrence of fraudulent financial reporting.
The Role of Islamic Finance in Achieving the SDG Number 9: Build Resilient Infrastructure, Promote Sustainable Industrialization and Foster Innovation Miza Syahmeena Mohammad; Muhamad Abduh
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.13747

Abstract

The purpose of this research is to investigate the role of Islamic financing in achieving the Sustainable Development Goals (SDGs), specifically Goal 9: develop resilient infrastructure, promote sustainable industrialization, and foster innovation. Using qualitative approaches to integrate data from secondary sources such as the Islamic Financial Services Industry Stability Report, this paper demonstrates how sukuk can be considered as one of the alternative strategies capable of mobilizing financial resources and encouraging investment in infrastructure development projects. The finding shows that sukuk is a crucial factor in supporting the SGDs number 9 by financing infrastructure development projects that might result in sustainable industrialization and foster innovation that focuses on keeping up with technological advancement.
Repurchase Intention of Halal Cosmetic Product Among Muslim Consumers: The Roles of Islamic Branding, Halal Awareness, and Trust Anita Rahmawaty; Ita Rakhmawati
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.14668

Abstract

This study aims to examine the effects of Islamic branding and halal awareness on trust and repurchase intention. It also investigates the roles of trust in mediating the effects of Islamic branding and halal awareness towards repurchase intention of halal cosmetic products in Kudus regency. The research data is elicited from 275 Muslim consumers of halal cosmetic products in Kudus. The analysis technique of the collected data uses Partial Least Squares Path Modeling (PLS-SEM). The study finding shows that Islamic branding and halal awareness significantly affect consumers’ trust and repurchase intention in positive ways. Trust mediates the effects of Islamic branding and halal awareness towards repurchase intention of halal cosmetic products in Kudus. The finding also intends to contribute to Sharia business players comprehending the factors that improve trust and repurchase intention towards the halal cosmetic products for their business development. 
Problems and Solutions for The Development of Sustainable Cash Waqf Linked Sukuk (CWLS) Rana Catleya Ega Afifah; Muhammad Iqbal
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.11464

Abstract

The purpose of the research is to identify the problems that exist in the implementation of the Cash Waqf Linked Sukuk (CWLS) program as well as alternative solutions for sustainable development. This study uses a qualitative approach with the Analytic Network Process (ANP) method through literature studies, in-depth interviews, and giving questionnaires to regulators, practitioners, and academics related to the CWLS program. Based on the results from several sources, it was found that the problems arising from the CWLS program were grouped into three important aspects: collection, management, and reporting. The main problems that are of concern to the aspect of the gathering are institutional capacity, community knowledge, and community literacy and education. In the management aspect, the main problem lies in the knowledge of Nazhir and the capacity of professional Nazhir human resources. While the reporting aspect is the use of information technology which is the main problem. The research results obtained five solutions for developing CWLS to run sustainably. Of the five strategies offered between one another, none is more dominant. Therefore, the five strategies need to be implemented simultaneously to achieve a sustainable CWLS program.
The Contribution of Mosque-Based Sharia Cooperatives to Community Well-Being Amidst the COVID-19 Pandemic Wartoyo Wartoyo; Nur Kholis; Ah. Ali Arifin; Nur Syam
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.13809

Abstract

Mosque-based sharia cooperatives are Islamic microfinance institutions with two unseparated financial and social missions. They have unique characteristics not found in other cooperatives and financial institutions and could become the ideal institutions for the community, especially in the COVID-19 pandemic. However, to date, researchers have neglected this phenomenon. Therefore, this study explores the contribution of mosque-based sharia cooperatives during the COVID-19 pandemic to the community’s well-being. The researchers employed participant observation and semi-structured interviews to collect the study data and then interpreted them using an inductive approach. This study showed that mosque-based sharia cooperatives had several critical contributions to community well-being during the pandemic, including cheap financing with the qardhul hasan contract, refinancing and rescheduling loan, delivering basic food packages through zakat funds and cross-subsidies, carrying out social services, and health education. The findings confirm previous research indicating that mosque-based sharia cooperatives significantly improved community livelihood. Furthermore, this study contributes to the expanded understanding that sharia cooperatives integrated with mosques augment their contributions to community well-being in the pandemic.
The Mediating Role of SMEs' Performance in the Relationship between Entrepreneur Competence and Satisfaction Dedi Iskamto; Asyraf Aftanorhan; Puspa liza Ghazali
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.14298

Abstract

This study aims to examine the mediating role of SME performance in the relationship between entrepreneur competence (EC) and satisfaction (ES) in Indonesia. Data were analyzed using Structural Equation Modeling (SEM), AMOS 24. A total of 380 employers in Pekanbaru City, Riau Province, were selected as the participants. The results showed that SME performance partially mediates the relationship between entrepreneur competence and satisfaction. This is because the direct effect between SMEs' performance and ES is still significant. The implication of this study implies that there is a need to improve the SMEs' performance to increase their competence and create satisfaction for employers. Moreover, entrepreneurs who are satisfied with their businesses always wish to stay longer and do not give up on it.  
Interests of Muzaki to Pay Zakat: The Role of Accountability, Transparency, Service Quality, and Financial Technology Efri Syamsul Bahri; Riesya Aulia Putri; Dadang Romansyah
IQTISHADIA Vol 15, No 1 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i1.10713

Abstract

The obligation to pay zakat is regulated in the Qur'an and is a pillar of Islam. Management of zakat is regulated in Law No. 23 of 2011. This study examines the factors that influence the interest of muzaki to pay zakat. This research is a survey of 35 respondents, muzaki in the National Amil Zakat Agency (Baznas). This study uses quantitative methods with purposive sampling. The data were analyzed using partial least square-structural equation modeling (PLS-SEM), which was then processed using the SmartPLS application. Accountability has a positive and significant effect on the interest of muzaki in paying zakat. Transparency, service quality, and fintech have a positive but not significant effect on interest in paying zakat. This study included very little data. Therefore, further research can investigate these factors with an increasing number of samples. Practical implications by considering the antecedents of muzakki's interest in paying zakat, zakat management bodies can improve accountability, transparency, service quality, and fintech in zakat management

Page 37 of 40 | Total Record : 400

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