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Iqtishoduna: Jurnal Ekonomi Islam
Published by Institut Agama Islam Syarifuddin Wonorejo Lumajang
ISSN : 22525661     EISSN : 24430056     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The focus of the Journal of Syari'ah Economics and Islamic Business all aspects of scientific discussions about Islamic Economics, Syari'ah Banking and Islamic Economic Management ideas covering: 1) research article, 2) conceptual idea, 3) review of the literature, and 4) practical experience.
Arjuna Subject : -
Articles 272 Documents
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Analisis Efisiensi Pengelolaan Dana Zakat Infak Sedekah (ZIS) di Baznas Kabupaten/Kota Se-Karesidenan Surakarta dengan Menggunakan Metode Data Envelopment Analysis Dea Azhar Alam
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 7 No. 2 (2018): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Efficiency is one measurement of the organization operational succes including the charity management organization. This study measures and analyzes the efficiency of BAZNAS in Surakarta residency using the DEA (Data Envelopment Analysis) method. Efficiency results show which BAZNAS regency / city is efficient or inefficient and find out the source of inefficiency. Having optimal operational (CRS), there were found 4 BAZNAS with 100% efficiency, namely BAZNAS Klaten Regency, Surakarta City, Sragen Regency, and Wonogiri Regency. While some BAZNAS with efficiency below 100% are BAZNAS Boyolali Regency (87.6%), Sukoharjo Regency (73.5%) and Karanganyar Regency (59.9%). Efficiency analysis with VRS assumption shows that all BAZNAS in Surakarta Residency have 100% optimal efficiency. The source of inefficiency that occurs in some BAZNAS Districts that have efficiency scores below 100% is that the potential of zakat distribution, distribution of infaq, and the total distribution of infaq & zakat has not been optimized.
Pembiayaan Ijarah Multijasa pada Jasa Keuangan di KSU Syariah Usaha Mulia Probolinggo Achmad Farid
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 4 No. 2 (2015): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Lembaga Keuangan Mikro (LKS) merupakan salah satu lembaga yang salah satu fungsinya adalah mengadakan penyaluran dana dalam bentuk pembiayaan. Termasuk juga koperasi serba usaha tersebut. Terutama bagi para masyarakat yang keadaan ekonominya tidak bisa memenuhi kebutuhan yang secara mendadak harus dipenuhi. Namun dewasa ini kebutuhanmereka terkadang tidak bisa dilakukan dengan pembiayaan akad murabahah maupun mudharabah. Misalnya pada pengajuan pembiayaan terhadap biaya pendidikan anaknya. Karna kebutuhan tersebut merupakan kebutuhan konsumtif. Dengan itu, maka dikeluarkanlah pembiayaan multijasa dengan menggunakan akad ijarah atau kafalah. Pembiayaan multijasa yang menggunakan akad ijarah sering disebut dengan ijarah multijasa. Lembaga Keuangan Syariah tersebut dapat melakukan leasing, baik dalam bentuk operasional lease maupun financial lessee. Pembiayaan ijarah multijasa ini dapat dijadikan salah satu alternatif masyarakat untuk memenuhi kebutuhan dalam hal jasa mereka. Adapun hasil pembahasan penelitian ini adalah: terjadi ketidaksamaam antara fatwa yang dikelurkan DSN MUI dengan koperasi terkait dalam hal penentuan ujrah/fee. Yang mana dalam fatwa DSN MUI menyebutkan bahwa dalam penentuan  fee harus dalam bentuk nominal, bukan dalam bentuk porsentase. Sedangkan dalam koperasi terkait, penentuan fee nya dengan memprosentasekan dengan jumlah plafon pembiayaan. Yakni sebesar 1,6%.
Entrepreneurship dalam Perspektif Islam; Meneguhkan Paradigma Pertautan Agama dengan Ekonomi Mohammad Darwis
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 7 No. 1 (2018): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

This paper is intended as an additional theoretical insight on the urgency of entrepreneurship, especially in the Indonesian context. Exposure of entrepreneurship in this paper is based on the paradigm of the relation of religious values ​​of the sacred, with economic behavior perceived as something profane. The discussion in this paper begins with a review that reveals the urgency of entrepreneurship in the context of economic development in Indonesia, especially since the beginning of the Asian Economic Community. Discourse of the importance of entrepreneurship is louder voiced by experts because Indonesia is still considered less ready to face free competition. This is allegedly due to the lack of entrepreneurs owned by Indonesia compared to other Asian countries. On the other side of Indonesia, the majority of the population is the Muslims are still entangled with high unemployment and poverty. At this point enggel in this paper is taken, namely the linkage of cultural values ​​and religion with the economic behavior of society in the context of Indonesianness. For that in this paper reviewed about the concept debate from the experts who discuss the relationship between the two entities. Furthermore, the exposure is continued by putting forward the general theory of entrepreneurship as well as the basic discussion about entrepreneurship in Islamic perspectives. Concluding remarks and recommendations for the scientific writing about entrepreneurship more improved both in quantity and quality.
Intellectual Capital: Toward The Development of Conceptual Framework For Its Standardized Reporting Umi Suswati Risnaeni
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 4 No. 1 (2015): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

In recent year there is an increasing awareness of the significance of IC toward increasing the competitive advantage of companies. The subjective nature of IC leads to the diversity in definitions and different way of classifications as developed by researchers in the previous literatures. We are generally in agreement with Choong (2008) who classified IC systematically into four classes, which are human capital, structural capital, customer capital, and intellectual property capital.
Etika Bisnis Pedagang pada Jual Beli Telepon Genggam Bekas Ditinjau dari Perspektif Ekonomi Islam di Kecamatan Selong Kabupaten Lombok Timur Lalu Muh Shabiran; Titiek Herwanti; Ihsan Rois
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 6 No. 2 (2017): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

The purpose of this research is to know about business ethics of used mobile phone traders in Kecamatan Selong, East Lombok regency. The reason is studied, because East Lombok especially in Kecamatan Selong is area which majority of Moslem, and its people many who trades as trader especially in buying and selling of used mobile phone. besides East Lombok is an area that has many master teachers and kyai who understand the science of religion. Based on the above reasons, the researcher assumes that the merchant will run the buying and selling in accordance with the ethics of Islamic business but in fact many traders who only prioritize profit by memamfaatkan buyer ignorance. This research is conducted by qualitative approach, which process using triangulation technique as data collection and analyze the result. Focus of this research is to know the ethics of merchant business on buying and selling of used mobile phones in Selong Sub-district, East Lombok. The results of research on how the business ethics of used mobile phone dealers in Selong Sub-district are open traders on used mobile phone conditions, in taking advantage of high traders exploiting buyer ignorance, in obtaining the old geggam phone from the merchant community lowering the price and sell at the highest price.
Sejarah, Prinsip, dan Perbedaan Antara Asuransi Takaful/Asuransi Syari'ah dan Asuransi Konvensional Indra Hidayatullah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 5 No. 2 (2016): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

The phenomenon of insurance actually arising from a group of people who are determined to establish a social gathering in order to alleviate the financial burden between them, as well as to avoid any financing difficulties they face. Currently the demand for insurance services is increasing perceived both by the households, businesses, and government. Such insurance is required as a means to face the risk of a more complex and varied. The danger that is feared that among others include: loss, damage, theft, fire, accident, illness, or even death. But a lot of variety and types of insurance that exist so that we sometimes confused and incorrect perception of where Islamic/Sharia and which are non-Islamic or even identical to the conventional? not least because of the type of insurance that is allegedly containing gharar/speculation, maisyir/chancy, usury, gambling and exploitation (often there is an imbalance between the value of the premiums and compensation), as well as their freedom of investment in the sectors of immoral and usury. Takaful insurance is insurance that are developed with a system of mutual risk sharing among members in a way each spend tabarru, namely outright funds paid for the purpose of bearing one another among members.
Pengaruh Penerapan Etika Bisnis Muhammad Saw Terhadap Customer Retention dan Dampaknya Terhadap Peningkatan Pendapatan Internal Stakeholders (Studi Kasus pada Unit Usaha Penjualan dan Jasa Penggilingan Daging Pelita Jaya Jember) Siti Nur Latifah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 8 No. 1 (2019): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

This study aims to analyze the effect of the application of Muhammad Saw's Business Ethics to Customer Retention and Its Impact on Increasing Internal Stakeholder Income (Case Study in Pelita Jaya Jember Meat Sales and Milling Service Business Unit). The population in the study is all consumers who are not limited in number who are consumers in the Business Unit of Sales and Meat Milling Services of Pelita Jaya Jember, while the sampling in this study uses Quota Sampling techniques and Accidental Sampling, then set as many as 100 respondents with Accidental sampling techniques Sampling is a sampling procedure that selects samples from people or units that are easily found or accessed. This study uses Path Analysis or Path Analysis. Data were tested using the Classical Test for Normality, Heterocedasticity, Multicollinearity and Autocorrelation. Hypothesis testing is done using IBM SPSS Version 25.0. The results of the analysis show that the Business Ethics of Muhammad SAW (X) had a significant effect on Customer Retention (Z) with direct influence path coefficients of 0.566. Muhammad SAW's Business Ethics (X) has a significant effect on the Increase in Income of Internal Stakeholders (Y) with direct influence path coefficients of 0.154. In addition, Customer Retention (Z) also has a significant effect on the Increase in Income of Internal Stakeholders (Y) with direct effect path coefficients of 0.699. The indirect influence of Muhammad SAW's Business Ethics (X) on Increased Income of Internal Stakeholders (Y) through Customer Retention (Z) is significant with standardize coefficients of 0.395.
Sinergi Ekonomi Islam untuk Menanggulangi Kemiskinan Fika Fitriasari
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 5 No. 1 (2016): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Masalah kemiskinan ini harus diupayakan penyelesaiannya, sebab jika tidak mampu diselesaikan maka akan menjadi permasalahan yang dapat mengganggu aktivitas perekonomian. Artikel ini membahas tentang bagaimana menanggulangi kemiskinan melalui sinergi ekonomi islam. Ekonomi Islam secara implementatif memiliki tujuan yang sama yaitu bagaimana mensejahterakan msayarakat dan menegakkan keadilan ekonomi. Masing-masing sudah berjalan dan ada pada msayarakat sebagai suatu kenyataan dan jawaban alternatif dari sistem ekonomi kapitalis yang gagal. Tadakhul addauliyah, sangat diperlukan berupa keadaan yang kondusif untuk berkembang, perlindungan dan aturan-aturan yang berpihak pada masyarakat.
Tingkat Kesadaran Terhadap Pelaksanaan Zakat Profesi (Studi Kasus Universitas Ibn Khaldun Bogor) Irma Lailan; Ikhwan Hamdani; Syarifah Gustiawati
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 7 No. 2 (2018): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Zakat profession it self is one of the themes of contemporary jurisprudence that has not been fully accepted among Islamic scholars. Some circles still doubt even reject the validity of the withdrawal of profession zakat imposed on various professions "wet" which results far above the farmers' income. But the supporters of zakat profession seem to be more powerful influence and its teachings proved in "Act No. 23 of 2011 on the management of zakat in Article 4 point h on income and services has been declared by the Act as one of the objects of zakat mal in Indonesia". This research uses quantitative method. Data collection techniques using questionnaires, while data analysis techniques using multiple linear regression analysis assisted SPSS program 16. This paper aims to determine the level of awareness of the implementation of professional zakat in the measure of variables such as the perception of zakat profession and other factors affecting the implementation of professional zakat . The results showed that perception, other factors together have positive and significant effect on the implementation of zakat profession and affect the level of kedasaran on the implementation of professional zakat.
Membincang Ekonomi Islam dan Kapitalisme Zainil Ghulam
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 4 No. 2 (2015): Oktober
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

Paradigma ekonomi Islam adalah  paradigma Islam itu sendiri dalam pengertian Islam sebagai religi (al-dhin). Karena Islam diturunkan Allah ditujukan untuk me-manage hidup dan berkehidupan manusia guna mewujudkan ketentraman, bukan sekadar memenuhi kebutuhan atau keinginan, serta menjadikan perolehan kebahagiaan (al-hasanat) di dunia dan akhirat sebagai nilai ekonomi tertinggi yang hendak diwujudkan oleh manusia. Penyebab dasar munculnya problem-problem kemanusiaan bukan karena kesalahan pada level kebijakan mikro dan makro, akan tetapi lebih didasarkan kepada kesalahan paradigma dasarnya, ideologi kapitalisme. Kapitalisme dengan "rumusan-kecilnya" survival of the fittest (siapa yang lebih kuat, lebih bertahan hidup) memberikan opsi kepada manusia untuk bertindak layaknya di dunia-rimba. Sebaik apapun sebuah "teori" tidak akan mendapatkan hasil guna yang diharapkan bila pelaksananya (baca: manusia) tidak mempunyai etika (akhlak). Sistem ekonomi Islam hanya memastikan tidak ada transaksi ekonomi yang bertentangan dengan syariah.

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