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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 Good Corporate Governance, Company Size nn Corporate Social Responsibility Disclosure: Case Study of Islamic Banking in Indonesia Qoyum, Abdul; Mutmainah, Lu’liyatul; Setyono, Joko; Qizam, Ibnu
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.
Peran Bank Indonesia, Dewan Syariah Nasional, Badan Wakaf Indonesia dan Baznas dalam Pengembangan Produk Hukum Ekonomi Islam di Indonesia Iswanto, Bambang
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

Analisis Faktor-Faktor Sustainabilitas Lembaga Keuangan Mikro Syariah Zubair, Muhammad Kamal
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.v9i2.1728

Abstract

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.  
PERAN BIAYA SOSIAL TERHADAP PENINGKATAN KINERJA SOCIAL RESPONSIBILITYPADA PERUSAHAAN INDUSTRI MANUFAKTUR LISTED DIBURSA EFEK INDONESIA Hadi, Nor
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.v10i2.2609

Abstract

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.
INTELLECTUAL CAPITAL APPROACH FOR A BETTER CORPORATE GOVERNANCE OF SHARIA BANKING Purnomo, Hadi
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.v11i1.3204

Abstract

AbstractThe Implementation of corporate governance of sharia banking in Indonesia has not been effective. Sharia banking in Indonesia do not yet have a standard of sharia governance framework as a guideline for the implementation of corporate governance. This study was conducted to analyze the implementation of corporate governance and intellectual capital condition of sharia banks, and to develop a more effective model of corporate governance by using the approach of intellectual capital. The data came from the annual financial statements of 12 Sharia Commercial Banks (BUS), and information based on answers to questionnaires by sharia banking practitioners. The results of this study indicate that the condition of intellectual capital contributes to the performance of BUS, while the implementation of corporate governance does not contribute significantly. However, corporate governance and intellectual capital contribute simultaneously to the performance of BUS. The implication based on finding indicated that intellectual capital can be developed as a basic for implementation of corporate governance in sharia banking. This is a new approach because the concept of corporate governance is generally more focused on rules and policies, it is rare to consider a holistic approach and align with the conditions of the company's intellectual capital.Keywords: corporate governance; intellectual capital; sharia commercial bank (BUS); sharia governance framework
The Impact of Corporate Culture on Marketing Performance Fathoni, Muhammad Anwar; Rodoni, Ahmad
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.v11i1.2847

Abstract

ABSTRACT The purpose of this study is to determine the typology of corporate culture of Islamic banking. This study also aims to determine the influence of corporate culture of Islamic banking on marketing performance.This study proves that the corporate culture of Islamic banking that accommodates the Islamic teaching has influence on marketing performance.This study is a comparative study between Bank Muamalat and BNI Syariah. Mixed method is used in this study to analyze collected data. The primary data obtained through survey and interview with employees of the Islamic bank. While secondary data obtained from the annual report documentation, books and articles in scientific journals and other sources that relevant to the research. Keywords: Corporate Culture, Marketing Performance, Islamic Banking
Analysis on the Effect of Deposits and Financing on The Net Income (SHU) at KPN Al Ikhlas IAIN Batusangkar Rizal, R.; David, D.; Fitri, Sri Adella; Ramadanis, R.
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.v11i1.2941

Abstract

Cooperative is an institution founded by and for the members with the purpose to prosper the members with maximum achievement of outcome. The phenomenon that happened in Sharia civil servant cooperative Al-Ikhlas in IAIN Batusangkar from year of 2015 until the closing book in 2016, shows that member deposits and financing toward members has increased. Meanwhile, the net income is decreased. This phenomenon is interesting to investigate because it seems like the increasing of deposits and financing do not influence the net income. Consequently, This research aims to analysis the effect of deposit, such as special obligatory deposit, financing deposit and financing simultaneously and partially towards net income (SHU) at sharia civil servant cooperative (KPN) Al Ikhlas IAIN Batusangkar. This is a field research with quantitative approach during the year of 2015 and 2016 as the secondary data. The Result of this research shows that partially, merely financing that has effect towards net income (SHU) with significance level accost 6% that is 0.059 on wald value in the amount of 3,561.While basic contribution, obligatory deposit, special obligatory deposit, financing deposit have no significant effect on net income (SHU). Furhtermore, the amount of basic contribution effect, obligatory deposit effect, special obligatory deposit effect, financing deposit and financing simultaneously on net income (SHU) is 57.2%, while the remaining 42.8% is influenced by other factors that not examined in this research. It is suggested to the management of this sharia cooperative to find out another halal finance to increase financing so it can increase net income such as increasing member participation by gaining the amount of deposits. 
Contribution of National Sharia Council Fatwa of Indonesian Council of Ulama (DSN-MUI) in The Islamic Economic Development in Indonesia Kasdi, Abdurrohman
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 Study of Fraud in Financial Institutions (Analysis of the Theory of Fraud Triangle in Perspective of Islamic Sharia) Nadhirin, N.; Husnurrosyidah, H.
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.v11i1.3354

Abstract

This research aims to (1) reveal the fraud practices and the factors that caused it, (2) understand and analyze the practices of fraud in the perspective of the theory of triangle of fraud and fraud in the Islamic perspective (3) find the pattern prevention of practice fraud. This study used a qualitative approach. Engineering data collection with interviews, observation and documentation. The location of this research on BPR Mandiri Arta Abadi, Semarang. The subject of this research include leadership of the BPR, customers and some employees. The validity of the data was tested with triangulation, include angulasi techniques, resources and time. Data were analyzed with the interactive silkus technique, namely, collecting, reducing, displaying and verifying. The research found that fraud was done by because many factors, both factors that is internal or external. Internally the offender committing fraud because the urge to want to earn more income outside official income received. A sense of responsibility both morally and awareness religions are less well encourage perpetrators to commit fraud. The academic level of education principals, pushing data to rationalize, and make a decision. The external pressure that is encouraging the perpetrators of fraud are due to the pressure of the needs and desires of your family and those near loved as well as supply of goods and services that encourage actors to do the fraud at work. Approach to fraud from the perspective of Sharia and triangle, resulting in a more comprehensive understanding of fraud, academic, ethical and transcendental. So with a comprehensive understanding of this, is able to prevent acts of fraud in financial institutions.
ANALYSIS OF INDONESIA’S ISLAMIC BANKING BANKRUPTCY PREDICTION FOR PERIOD 2014-2016 Bawono, Anton; Setyaningrum, Aisyah
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.

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