cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ach Baiquni
Contact Email
iqtishadia@iainmadura.ac.id
Phone
+6287886353811
Journal Mail Official
iqtishadia@iainmadura.ac.id
Editorial Address
Economics and Islamic Business Faculty, Institut Agama Islam Negeri Madura Jl. Raya Panglegur Km. 04, Pamekasan, East Java
Location
Kab. pamekasan,
Jawa timur
INDONESIA
Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Published by Institut Agama Islam Negeri Madura
ISSN : 23547057     EISSN : 24423076     DOI : https://doi.org/10.19105/iqtishadia.v11i1
Core Subject : Economy,
Economics, Econometrics & Finance
Publishes mainly focuses on the major problems in the development of Islamic Business and economic areas, such as Islamic economic thoughts, Islamic economic and business, Islamic philanthropy (zakat, infaq, shadaqah, and waqf), halal industry (food tourism, product), Islamic microfinance, Islamic banking and financial institution, Islamic banking management, and Islamic monetary economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 166 Documents
 1   2   3   4   5 
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PERHITUNGAN PROFITABILITAS PRODUK PADA UD. NIAGA BAKTI Fena Ulfa Aulia; Khairul Anam
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 1 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i1.838

Abstract

The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs  factory overhead  by the activity based costing. The use of activity based costing can also help companies that produce many products  in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative descriptive research conducted at UD NIAGA BAKTI engaged in the processing of tuna fish PETIS in Pamekasan located in the village of Konang, Subdistrict of Galis, Regency of Pamekasan. The type of data  used in this research is quantitative data obtained by direct observation and Interview. This techniques of research analysis calculates and compares the products profitability of PETIS by using traditional cost systems and costing system based activity. The results of this research indicates that there are differences in the principal cost of production and profitability UD NIAGA BAKTI by using activity based costing compared  Traditional Cost Systems.
ANALISIS EFEKTIFITAS PENGGUNAAN ANGGARAN BELANJA LANGSUNGTERHADAP ANGGARAN BERBASIS KINERJA PADA KANTOR KECAMATAN PAMEKASAN Mohammad Herman Djaja
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 1 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i1.839

Abstract

This research illustrates the effectiveness of the use of direct budgetary towards performance-based budgeting at pamekasan subdistrict office, Regency of Pamekasan. Based on the ratio comparation of the budgetary utilization effectiveness at Pamekasan subdistrict Office in 2009 showed that the Program of  Office Administrative Services, Program of Facilities and Infrastructure Apparatus Improvement. Program of Apparatus Resource Capacity  Improvement, Program Intensify the Society Complaint Handling, Program of Planning New Autonomous Region, Programs of District Administrative Services  said effective according to the effectiveness ratio reaching 100%. Then the ratio comparation of the budgetary utilization effectiveness at Pamekasan subdistrict Office in 2010 showed that Program of Office Administrative Services, Program of Facilities and Infrastructure Apparatus Improvement. Program of Apparatus Resource Capacity  Improvement, Program Intensify the Society Complaint Handling, Program of Planning New Autonomous Region, Programs of District Administrative Services said effective according to the effectiveness ratio reaching 100%. Next, direct expenditure contribution to expenditure budget total at Pamekasan subdistrict Office in 2009 and in 2010 there are some activities that are necessary to be done the increase , among others, as follows: Program of Facilities and Infrastructure Apparatus Improvement, Program of Apparatus Resource Capacity  Improvement, Program Intensifies the Society Complaint Handling, Program of Planning New Autonomous Region, Program of District Administrative Services.
KONSTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN PAMEKASAN R Agoes Kamaroellah
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 1 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i1.840

Abstract

The purpose of this reserach was to know how much the contribution of the regional tax towards the original revenue of region on revenue (PAD) in regency of Pamekasan in 2011 to 2015. In accordance to the data contained in Revenue Department , Financial management and Regional Asset in Pamekasan Regency of Local tax from 2011 to 2015 more increasing so that the original revenue of region also increase. Thus local taxes contribute to local revenues. The results of the analysis in chapter discussion obtained the contribution magnitude of local tax to original revenue of region as follows: Contributions of local taxes to the original revenue of region  in 2011 amounted to 15.7%, in 2012 by 17:13%, in 2013 by 1:33%, 2014 at 13:52% and the 2015 amounted to 13.78%. So that on average each year, reaching 12% local tax contributions toward the original revenue of region
AKUNTANSI PEMBIAYAAN MUDHARABAH Ali Mauludi AC
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 2 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i2.841

Abstract

Accounting of mudharabah financing is counting the cash and non-cash deposited by Shari’ah Banks to Mudharrib customers with the principle of sharing for results and for loss. Measurement and recognition of accounting be based PSAK 59 and PAPSI 2003. In mudharabah financing, there are three events, namely the success without constraints, failed because of an error of mudharrib and failed not because fault of mudharrib. In the process of financing returns there is on time, there is not timely. Returns are not timely due to failure caused by errors and omissions of management on the part mudharrib, it will be receivable and  mudharrib obliged to return . If the failure is caused a natural phenomenon and not due to negligence of mudharrib then the banks bear the losses.
IMPLEMENTASI MANAJEMEN RESIKO PADA SISTEM ASURANSI JIWA SYARIAH DI PT. PRUDENTIAL LIFE ASSURANCE CABANG MADURA Toyyibah Toyyibah; Erie Hariyanto
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 2 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i2.845

Abstract

This article discusses about risk management in the company of shari’ah life insurance. Shari’ah insurance is generally not much different from conventional insurance. Between insurances in the perspective of Islamic sharia’h with conventional insurance have the similarity, namely the insurance company is only as a facilitator of structural relationships between participants purveyor of premium (insurer) with receiving member of payment of claims (insured), will be described how to overcome the risks problems  faced the company and if possible minimized the risk, in order to be  created efficiency and effectiveness will finally help and facilitate the achievement of company objectives. This may be as operational risks  as failed to pay, the legal risk, and reputational risk  but it is also a moral hazard, also frequently found obstacles faced by the company sourced from externals and internals of company.
IMPLEMENTASI PRODUK TABUNGAN UMUM SYARIAH DI KJKS BMT UGT SIDOGIRI CABANG PEMBANTU TLANAKAN PAMEKASAN Syafi'i Syafi'i; Fadllan Fadllan
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 2 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i2.846

Abstract

These shari’ah public savings products is entrusted (wadiah) which in principle is pure deposits of from party saving or entrusting to the person receiving the deposit o be used or not used in accordance with the provisions. Safekeeping must be kept and maintained by the party that receives deposits, and this deposit can be taken at any time when required by the party who left it. The focus of this research are: 1) How does the products management of Shari’ah Public savings (Wadiah) at Shari’ah Financial Service Cooperative of Baitul Maal Wat Tamwil Enterprises Joint Integrated Sidogiri of the Helper Branch Tlanakan Pamekasan. 2) How is the implementation of Shari’ah public savings (Wadiah) at  Shari’ah Financial Service Cooperative Baitul Maal Wat Tamwil Enterprises Joint Integrated Sidogiri of the Helper Branch Tlanakan Pamekasan in the perspective of economic law of shari’ah. This research used a qualitative approach, this research used by some measures. First, adjust the qualitative methods more easily when faced with a double reality. second, this method presents the direct nature of the relationship between researchers and informants. Third, this method is more sensitive and can adjust to the research setting and able to do the sharpening of the patterns of values encountered. The result of this research is a contract of Mudharabah Musytarakah in KJKS BMT UGT Sidogiri of Helper Branch Tlanakan Pamekasan indeed most are in accordance with the Shari’ah banking system, but there is a small part that deviated from the Shari’ah banking system and Legal Aspects BMT lies on the source transparency for the results received by the Client savings and distribution transparency of funds all savers.
MANAJEMEN INVESTASI DI BANK SYARI'AH Wasilul Chair
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 2 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i2.848

Abstract

All business activities are always faced with two possibilities, namely the gain or loss so also in the investment world. Shari’ah  banks as intermediary institutions that one of its functions is financing  namely distribute financing to customers that is one of forms is fund investments with skim mudharabah the finance portfolio to the customer in one of its forms is a capital investment with skim mudaraba or Musharaka. Shari’ah banks in channeling funds  face the greater risk because of dealing directly with the customer characteristics. Thus, Shari’ah Banks taking the precautionary principle (prudential banking) in distributing funds are  the screening pattern on a prospective customer to avoid asymmetric information that can lead to moral hazard and adverse selection. The screening criteria using patterns 6A and 6C to minimize risk
OPTIMALISASI ZAKAT PRODUKTIF DALAM PENGENTASAN PROBLEM KEMISKINAN Ainol Yaqin
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 2 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i2.849

Abstract

Tithe is one of the pillars of Islam which must be carried out every Muslims throughout the world. One of the studs and the its collapse of the Islamic religion relation to the enforcement of the tithe Shari'ah. Because Tithe functions in reductin and eradicate problems of poverty so that an abundance of possessions does not circle in the realm of mere property owner. With the Tithe at least poverty can be minimized and even eliminated, because of the danger of poverty  often drags on gorge heathenism. In addition, expression of the rich get richer and the poor get poorer is no longer surrounds life. For realization of a prosperous society, free from poverty windings required optimization of  productive Tith. In this region, government and private intervention in the formation of Tithe institution, management, utilization , empowerment and distribution becomes defining  factor of the establishment success of Tithe shari'ah. When set of tithe treasure managed productively with regarding the mustahiq benefit then the problem winding of poverty will get to be decomposed the loose.
DINAMIKA BISNIS TRAVEL UMROH SE KOTA PASURUAN DI ERA GLOBALISASI Dewi Masitah
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 2 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i2.850

Abstract

This research aims to know how the Ethics and responsibility of  PT TRAVEL Umrah conducts its travel business?. This background research of Various motivations variety PT TRAVEL Umrah in implementing its travel business. Is that motivation is not only a business commodity, so causing a few problems related to that Travel, among others, the cheapness of travel so that the number of Umrah pilgrims displaced and not so depart with many reasons such as the visa is not out or travel unclear. This research is a qualitative research of Phenomenology. The research data obtained through technique of observation, in-depth interviews (in-depth interview), Focus Group Discussion (FGD) and documentation with data analysis using a model of Miles and Huberman, which includes three lines of analysis, namely data reduction (data reduction), a data display (presentation data), and conclusion drawing / verification (conclusion). This Research uses the perspective of Petter Beyyer related to a religious commodity for the sake of a capitalist. Business in the name of religion is a commodity.
MEMINIMALISIR RESIKO MORAL HAZARD PADA PEMBIAYAAN MUDHARABAH DI KOPERASI SYARIAH NURI JAWA TIMUR (KSN JATIM) PLAKPAK KECAMATAN PEGANTENAN PAMEKASAN Dwi Agustin Maulida; Abdul Mukti Thabrani
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 2 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i2.866

Abstract

Financing is carried out by the Shari’ah Financial Institutions Party, both banks and non-bank financing is very vulnerable moreover financing mudharabah that is vulnerable to moral hazard or moral deviation (reckless). Moral hazard potential is huge because of the importance of each party. Thus in the moral problem hazard will be over who should deviate, why deviate and who is harmed as the result of certain actions. Therefore, the Shari'ah financial institutions should be able to minimize the risk of loss in these high-risk financing in order to obtain profit in line with expectations and get the blessing. Based on this, which becmes the subject of this research,  the first that is how the implementation of financing mudharabah in sharia’ah cooperative Nuri of East Java (KSN JATIM) Plakpak of sub-district  pegantenan pamekasan. And the second how to minimize the risk of moral hazard on  mudharabah financing  in Shari’ah cooperative Nuri of East Java (KSN JATIM). Its first aim to know the application mudharabah in KSN JATIM  and second  to know how to minimize the risk of moral hazard in KSN JATIM. This research is a kind of field research. Technique of data collection includes interviews, documentation, while the analysis technique of descriptive kualitatif. Data obtained will be analyzed and described overall from the phenomena occurring in the implementation of financing mudharbah and how to minimize the risk of moral hazard on mudharbah financing in Shari’ah Cooperation Nuri of  East Java. Informant is managers  and financing part employees as well as customers that use of financing mudharabah. The results of field research shows that: First, Implementation of financing mudharabah in KSN JATIM in its application was in accordance with Islamic Shari'a as fulfilled pillars of mudaraba, aqid, ma'qud alaih, and, sighat. Second, how to minimize the risk of moral hazard by KSN JATIM is, to know good character, honesty, character of the customer, the customer's business should develop, analyze 6C, doing oversight or monitoring  to the customer's business both on desk monitoring, and on-site monitoring

Page 3 of 17 | Total Record : 166

 1   2   3   4   5 

Filter by Year

2014 2024


Reset
Filter By Issues
All Issue Vol. 11 No. 1 (2024): In Progress Vol. 10 No. 2 (2023) Vol. 10 No. 1 (2023) Vol. 9 No. 2 (2022) Vol. 9 No. 1 (2022) Vol. 8 No. 2 (2021) Vol. 8 No. 1 (2021) Vol. 7 No. 2 (2020) Vol. 7 No. 1 (2020) Vol. 6 No. 2 (2019) Vol. 6 No. 1 (2019) Vol. 5 No. 2 (2018) Vol. 5 No. 1 (2018) Vol. 4 No. 2 (2017) Vol. 4 No. 1 (2017) Vol. 3 No. 2 (2016) Vol. 3 No. 1 (2016) Vol. 2 No. 2 (2015) Vol. 2 No. 1 (2015) Vol. 1 No. 2 (2014) Vol. 1 No. 1 (2014) More Issue