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Muqtasid: Jurnal Ekonomi dan Perbankan Syariah

muqtasid
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Published by Institut Agama Islam Negeri Salatiga

ISSN : 20877013 EISSN : 25278304 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Muqtasid: Jurnal Ekonomi dan Perbankan Syariah (Muqtasid), with registered number ISSN 2087-7013 (Print) and ISSN 2527-8304 (Online), is a peer-reviewed journal published two times a year (January-June, and July-December) by Faculty of Islamic Economics and Business, IAIN Salatiga. Muqtasid is intended to be the journal for publishing articles reporting the results of research on Islamic Economics and Banking.

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Articles 175 Documents

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Pengaruh Variabel Makroekonomi Terhadap Jumlah Penerimaan Zakat di Badan Amil Zakat Nasional (Baznas) Pusat Tahun 2012 – 2016 Arif Afendi
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 1 (2018): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

AbstractThe purpose of this research is to examine the impact of macroeconomic factor includes inflation, rupiah exchange rate and gold price to the total amount of collected zakat in amil zakat nasional agency (Baznas). This research is a quantitative by using secondary data. The data used from Baznas, Bank of Indonesia and Bloomberg from 2012 until 2016. The data were analyzed by using multiple linear regressions. The result of the research shows that the inflation has negative and significant influence. It means, inflation increase caused the price of goods be rise and people reduced to pay zakat so total collected zakat will be less. Rupiah exchange rate has positive and significant influence, it’s mean, dollar increased to rupiah made people who had income in dollars will be rich and they will pay zakat so total collected zakat will be rise. While the gold price has negative influence, it’s mean, the rise in gold priced is usually influenced by increasing of inflation so the price of goods will be rise, to people who has fixed income will use their money to something useful so total collected zakat will be less.AbstrakTujuan dari penelitian ini adalah untuk menguji dampak faktor makroekonomi termasuk inflasi, nilai tukar rupiah dan harga emas terhadap total jumlah zakat yang dikumpulkan di lembaga amil zakat nasional (Baznas). Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder. Data yang digunakan dari Baznas, Bank Indonesia dan Bloomberg dari tahun 2012 hingga 2016. Data dianalisis dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa inflasi memiliki pengaruh negatif dan signifikan. Artinya, kenaikan inflasi menyebabkan harga barang naik dan orang dikurangi untuk membayar zakat sehingga total zakat yang dikumpulkan akan berkurang. Nilai tukar rupiah memiliki pengaruh positif dan signifikan, artinya, dolar meningkat menjadi rupiah membuat orang yang memiliki pendapatan dalam dolar akan menjadi kaya dan mereka akan membayar zakat sehingga jumlah zakat yang dikumpulkan akan meningkat. Sementara harga emas memiliki pengaruh negatif, itu berarti, kenaikan harga emas biasanya dipengaruhi oleh peningkatan inflasi sehingga harga barang akan naik, untuk orang yang memiliki pendapatan tetap akan menggunakan uang mereka untuk sesuatu yang bermanfaat sehingga total zakat yang dikumpulkan akan berkurang

Signifikansi Modifikasi Akad dalam Transaksi Muamalah Muhammad Kamal Zubair
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 1, No 2 (2010): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

The existence of the contract has a crucial role in muamalah field, because there are many implications that appeared. One of them that can be an example that in Islam there is a freedom to conduct the contract by determining the condition or requirements and the form wanted voluntary and not include to the law prohibition. So, the main of contract in Islam is realised the mutual advantages among the contractors.

Perdagangan Efisien dalam Perspektif Islam: Kepentingan Simetris, Keseimbangan Informasi dan Keseimbangan Antar Sektor Moh Khoiruddin
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 2, No 2 (2011): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Many major problems arise in the trading. All these problems could not beseparated from the conventional economic concept belief that market force will create “order” and “harmony”, and every effort for the government intervention will only lead to market distortions and inefficiency. Symmetry concept between the public and private interests that will be able to realize a good trade order and fair, also the concept of self-interest as the cornerstone of all activities, including producers / sellers and consumers. That concept has been proven to cause market distortions and inefficiency within the micro and macro. Trade sector is a special emphasis in Islamic economics, for its links directly with the real sector. The author, based on reality problems and as well as exploration of Islamic values, particularly in trade areas, recommending solutions to trade problems. First, the concept of symmetry between the private and public interests are believed to bring good order and fair trade must be changed to be symmetrical between the interests of consumers, producers / sellers and the government. Second, the government as a regulator of trade must build systems that ensure the minimization of assymetric information anytime and anywhere, which essentially includes the publication of prices and product specifications in real time, accurate, inexpensive, and informative so that all parties to avoid deception or inaccurate information. Third, the regulations should not increase the cost burden of the public or business, let alone the additional costs outweigh the benefits. Fourth, to ensure stability and economic security, the development of financial sector development should be based on the real sector, in which is dominated by the trade sector

EKONOMI SYARIAH Kajian Pembiayaan Murabahah Antara Teori dan Praktek Qi Mangku Bahjatulloh
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 2, No 2 (2011): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Pembiayaan murabahah telah mendominasi dalam penyaluran dana pada bank syari’ah, jumlahnya hampir mencapai tujuh puluh lima persen dari total pembiayaan, hal ini memunculkan kesan semua transaksi penyaluran dana bank syari’ah sengaja di murabahah-kan, kemungkinan untuk meminimalisir resiko yang akan menimpa bank dalam setiap penyaluran dananya. Dibandingkan dengan mekanisme-mekanisme pembiyaan yang lain, murabahah adalah yang paling menguntungkan dan paling sedikit resikonya terhadap bank syari’ah. Tulisan ini bertujuan untuk mereview dan mengkaji praktik pembiayaan murabahah dari konsep teori dan praktik.

Penentu Kebijakan Dividen Perusahaan yang Sahamnya Masuk dalam Daftar Efek Syariah Moh Khoiruddin; Yuni Setiowati
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 4, No 2 (2013): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

This study purpose to the determine the influence of Current Ratio, Debt to Equity Ratio, Earning Per Share, and Return On Assets to the Dividend Policy (Dividend Payout Ratio) for companies included Daftar Efek Syariah period 2008-2010 simultaneously and partial. The population in this study all companies included Daftar Efek Syariah period 2008-2010 amount to 286 companies. The sample selection procedure used was a purposive sampling so that it produced 44 companies. Secondary data was collected by the documentation technique were obtained from the fundamental annual report 2011. The analysis technique used was multiple linear regression analysis using the tools of SPSS. The research found that four variables of kind of CR, DER, EPS and ROA simultaneously influence to DPR for companies included Daftar Efek Syariah period 2008-2010. The three variables of kind of CR, EPS, and ROA partially influence positive significant to DPR, while variable DER influence negative but insignificant to DPR for companies included Daftar Efek Syariah period 2008-2010.

Kedudukan Hukum Perbankan Syariah dalam Sistem Perbankan Nasional Titik Triwulan Tutik
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 1 (2016): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

The development of Islamic banks as part of the Islamic economic system inIndonesia can be said late compared to that in other countries whose populationis predominantly Muslim. However, the legal position of Islamic banking isjuridically strong and aligned with other conventional banks. If a dispute occursto those banks, according to the decision of Constitutional Court No. 93/PUU-X/ 2012 stating that it can be solved using two ways, namely, litigation and non-litigation. Problem solving using way of litigation becomes the absolute uthority of religious courts, while problem solving using nonlitigation, each party may choose the solution which is not only that explained on Article 55 paragraph (2) of Law No. 21 of 2008 concerning Islamic Banking, but it can also take other alternatives according to the deal made. Surveillance towards Islamic Banking is held not only by insider but also by independent regulatory institution namely DPS and DSN that both have duty of maintaining the Islamic banking towards an ideal situation and keep the Muslims. In addition, as a form of public participation, all Muslims have an obligation to conduct surveillance towards Islamic banking either directly or indirectly as a vehicle for commanding the good and forbidding dishonor towards the implementation of Islamic banking as the Islamic economic life

Faktor-Faktor yang Mempengaruhi Kinerja Lembaga Keuangan Mikro Syari’ah dengan Menggunakan Metode Indonesia Zakat Development Report (IZDR) R. Mohd. Zamzami; Saifudin Zuhri
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2015): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

This research aims to measure the performance of BMT Hudatama and UJKSAl-Hidayat as two Islamic Microfinance Institutions in Semarang, Central Java. Research method used in this study is performance measurement tools issued by Indonesia Magnificence of Zakat (IMZ) in Indonesia Zakat and Development Report (IZDR) in 2011. This method includes five measurement indicators; 1) Islamic compliance, legality, and institutional performances;2) Management performance; 3) Financial performance; 4) Economic efficiency; and 5) Social legitimacy performance. This study used primary and secondary data. Primary data were taken from interview and BMT Hudatama and Islamic Financial Service Unit of Al-Hidayaat’s annual report. Secondary data were obtained from review of related literature. The comparison between the two institutions indicates that BMT Hudatama is better than UJKS AL-Hidayat in terms of its performance. However, the comparison with U test or Mann whitney U Test indicates that there is no significant difference between the performace of the two institutionsPenelitian ini bertujuan untuk mengukur kinerja Lembaga Keuangan Mikro Syari’ah (LKMS) yaitu BMT Hudatama dan UJKS Al-Hidayaat di Kab/KotaSemarang Jawa Tengah. Metode yang digunakan adalah metode pengukurankinerja prima yang dikeluarkan oleh Indonesia Magnificence of Zakat (IMZ)dalam Indonesia Zakat and Development Report (IZDR) 2011 mencakuplima indikator pengukuran yaitu: 1) Kinerja kepatuhan syari’ah, legalitasdan kelembagaan, 2) Kinerja Manajemen, 3) Kinerja Keuangan, 4) KinerjaPendayagunaan Ekonomi, dan 5) Kinerja Legitimasi Sosial. Penelitian inimenggunakan data primer dan data sekunder. Data primer diperoleh dariwawancara dan laporan tahunan dari BMT Hudatama dan Unit Jasa KeuanganSyari’ah Al Hidayaat. Sedangkan data sekunder diperoleh dengan melakukanstudi literatur yang berkaitan dengan penelitian.Dalam perbandingan kinerjaprima BMT Hudatama lebih baik dari UJKS Al-Hidayaat. Namun dalamperbandingan dengan menggunakan uji U atau Mann whitney U Test untukmelihat signifikansi perbedaannya, didapatkan tidak ada perbedaan yangsignfikan kinerja prima BMT Hudatama dan UJKS Al-Hidayaat

P3MD Poverty Reduction Program Viewed From the Sharia Economic Perspective Zakiyah Zakiyah
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 1 (2017): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Since the independence of Indonesia was proclaimed in 1945 until now, it still has problem of economic and social crisis. Indonesian government has not succeeded in establishing a welfare economy and has not been able to build a solid economy for society. The purpose of this research is to find out Poverty Reduction Program in P3MD of Village Economic development. This is a qualitative research. Method of collecting data used in this research is interview about P3MD in Poverty Reduction through the development of Infrastructure, Education, and Health. Primary data in this study is obtained in the field, the results of interviews with leaders or village apparatus. Secondary data is obtained from document collection related to Poverty Reduction Program. In addition, secondary data is also obtained from library research. The results of this study show the activities in the form of development of facilities and infrastructure such as creativity training, makeup, catfish breeding, making batik, and others can improve economic growth. The concepts of P3MD consist of socialization, negotiation, programming, activity implementation and community participation in Salam Babaris sub district. In the implementation of the P3MD program, the government must determine the policy on the process of distributing the village funds through regional government budget for the development of rural communities in order to be distributed correctly and on time in accordance with village law.Semenjak kemerdekaan bangsa Indonesia diproklamasikan pada tahun 1945 hingga saat ini, ternyata perekonomian bangsa Indonesia selalu dilanda krisisekonomi dan sosial. Pemerintahan di Indonesia yang sekarang berjalan silih berganti ternyata belum mampu membangun sebuah perekonomian kesejahteran dan ternyata belum bisa membangun perekonomian yang kokoh, memakmurkan, mensejahterakan dan adil bagi seluruh rakyat. Tujuan dari penelitian ini untuk mengetahui Program Pengentasan Kemiskinan dalam P3MD pembangunan perekonomian desa. Dalam penelitian menggunakan metode penelitian kualitatif. Dalam metode kualitatif menggunakan pengumpulan data dengan cara wawancara mengenai P3MD dalam pengentasan kemiskinan dengan melalui pembangunan sarana dan prasarana, pendidikan, dan kesehatan. Data primer dalam penelitian ini berupa data yang diperoleh dilapangan, hasil wawancara dengan pimpinan atau pejabat yang ditunjuk dikantor kelurahan dan kecamatan. Sedangkan data sekunder diperoleh melalui studi dokumen terkait dengan Program Pengetasan Kemiskinan. Di samping itu data sekunder juga diperoleh melalui studi kepustakaan (library research) berupa buku panduan, literature kepustakaan dan catatan-catatan yang berhubungan dengan program Perencanaan Partisipasi Pembangunan Masyarakat Desa (P3MD). Hasil dari Penelitian ini menunjukan Program-program kegiatannya berupa pembangunan sarana dan prasarana maupun pembangunan perekonomi lewat kegiatan Bumdesa seperti pelatihan-pelatihan kreativitas seperti tata boga, tata rias, budidaya lele dumbo, membatik, dan lain-lain. Rangkaian konsep perencanaan P3MD terdiri dari sosialisasi, musyawarah program/Musrenbang desa, penyusunan program, pelaksanaan kegiatan dan partisipasi masyarakat di Kecamatan Salam Babaris. Dalam penyelenggaraan program P3MD pemerintah harus menentukan kebijakan mengenai proses pencairan dana desa melalui APBD untuk pembangunan masyarakat desa tertinggal tersalurkan dengan benar dan tepat waktu sesuai dengan ketentuan UU Desa.

Transparansi Pengelolaan Masjid dengan Laporan Keuangan Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK 45) Wiwin Kurniasari
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 2, No 1 (2011): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

This article describes about the financial management of the mosque, which is one major factor in maintaining the survival and prosperity of the mosque. Good financial management of the mosque, also requires accurate financial reporting systems, especially relating to: 1) the circumstances and conditions of pilgrims, 2) the circumstances and financial condition of the property and the mosque and, 3) other information required in connection with the interests of the mosque. It aims to accountability to the board and the mosque. In order to apply the principle of openness (transparency) and accountability to the community, the management of an organizational entity in this public space mosques need to make corrections administration, including the publication of consolidated financial accountability. The growing demands on the implementation of accountability in this mosque, it will increase the need for transparency of financial information. This financial information serves as a basic consideration in the decision making process. Therefore we need the financial management of the mosque is based on the Statement of Financial Accounting Standards (PSAK) No. 45 requires accounting in organizations non-profit (in this case is a mosque) using the accrual method, which consists of statements of financial position, activity reports, cash flow statement and notes to the financial statements (IAI 2007).

Analisis Kegiatan Pembiayaan Akad Mudarabah di BMT Syariah Sejahtera Boyolali Harun Santoso
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 3, No 2 (2012): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

This research was field research to investigate the implementation of mudarabah contract finance in BMT Syariah Sejahtera Boyolali in 2009. The research method was conducted using analysis descriptive method. The data obtained from the library and field studies would later be analyzed qualitatively, and would finally be described to obtain an objective illustration. The research result shows that the realization of mudarabah contract finance activity in BMT Syariah Sejahtera, principly propose to felling of believing to each other between the customer and BMT Syariah Sejahtera Boyolali side. That is reflected in the mudarabah contract. While the way of lawsuit solving is using the saving step first. This saving step consists of fourways, the are pressing ia claim instensively, reschedulling, reconditioning and restructuring. If those be finished so the last way that be taken is guarantee confiscatian

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Home Page

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Contact Name
Agung Guritno

Contact Email
agung.guritno@gmail.com

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Journal Mail Official
jurnalmuqtasid@gmail.com

Editorial Address
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Location
Kota salatiga,

Jawa tengah

INDONESIA