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IQTISHODUNA
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
ISSN : 1829524X     EISSN : 26143437     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
IQTISHODUNA Jurnal Ekonomi dan Bisnis Islam merupakan jurnal yang fokus terhadap kajian-kajian yang berkaitan dengan bidang Ekonomi dan Manajemen, yang meliputi beberapa sub bidang, yang diantaranya adalah Ekonomi Islam, Manajemen Bisnis, Manajemen Pemasaran, Manajemen Sumberdaya Manusia, Manajemen Keuangan, dan lain-lain.
Arjuna Subject : -
Articles 307 Documents
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KONSEKUENSI EKONOMI DAN PROSES POLITIK DALAM PENYUSUNAN STANDAR AKUNTANSI Adam, Helmy
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.831 KB) | DOI: 10.18860/iq.v1i3.199

Abstract

Accounting standard setting merely is not a simple process because its standard regulatory approach should accommodate the interest of related parties. This interest is related to economic consequence caused by implementation of accounting standard which will be a reason of the battle of political process or politicization of accounting standard. Hence, existing argue about the attempt of related parties is associated to utility maximization standard in order to get most benefit standard, although in many cases like in China reflected government interest to keep their political ideology.
KEPEMIMPINAN TRANSFORMASIONAL YANG OTENTIK DAN KECERDASAN EMOSIONAL MM,, Siswanto, SE.,
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.909 KB) | DOI: 10.18860/iq.v1i3.200

Abstract

The aim of this research is to analyze the influence of authentic transformational leadership directly and indirectly upon the emotional intelligence of workers Madrasah Aliyah in Jombang.  The samples of this research involved 250 participants, consist of  219 teachers and 31 employees.  Data analysis is executed by using path analysis applying the AMOS program  Output of the analysis indicate that authentic transformational leadership has a direct effect on emotional intelligence of the teachers and the employees.  Meanwhile, Authentic transformational leadership has an indirect effect mediated through value congruence on emotional intelligence’s teachers and employees. 
ANALISIS VARIABEL OPERASIONAL YANG BERPENGARUH TERHADAP EFISIENSI OPERASIONAL BANK PERKREDITAN RAKYAT (BPR) WILAYAH MALANG MM.,, Irmayanti Hasan,
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.113 KB) | DOI: 10.18860/iq.v1i3.201

Abstract

Efficiency is important to industrial banking because since released the prudent deregulation of banking have growing new banks and making tight competitions on the industrial of bank. Not including if linked with existence of bank that must take or put outside fund where will given return on investment for survival live in future. So efficiency is important item to noticing. The operational variables influenced toward efficiency talked about are savings, total loan, total of spread value and total intermediate cost.This research aimed to know amount of savings, loan, amount of spread value, amount intermediate cost and degree efficiency of Bank Perkreditan Rakyat (BPR) in Malang district.The method to taking sample using Purposive Sampling Type Judgement Sampling is the method-taking sample with belonging non-probabilities where the selection based certain criteria is obtained 22 numbers BPR as sample by means of research periods 3 years (2001-2004) at the BPR in Malang areas. The analysis data used descriptive analysis and inferential statistic analysis, is the multiple regression analysis-using program Statistic Package for Social Science (SPSS) ver 10.5 for Windows 2000 with level of signifikan 5% ( = 5%).Based result of descriptive analysis, funded that amount of savings, amount of loans, amount of spread value, amount of intermediate cost, and degree of efficiency ever of Bank Perkreditan Rakyat (BPR) in Malang areas as long as period of research begin 2001 to 2004 are to much variation between one of BPR with other.
STRES DAN KEPUASAN KERJA, DAMPAKNYA TERHADAP KINERJA KARYAWAN KONTRAK Rozi, M. Fatkhur
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.271 KB) | DOI: 10.18860/iq.v1i3.202

Abstract

This research examines how stress affect job satisfaction and employees performance. Stress in this research consist of work stress, group stress, financial stress, and family stress, where is fourth variable of stres affect job satisfaction and employees performance either through indirect and also direct. The research using data from a survey of 117 contract employees in Batu police Pamong Praja office use path analysis. The research finding that work stress, financial stress, and family stress affect performance either through direct and also indirectly through job satisfaction. As for group stress not be found to have influence do well by job satisfaction and performance. The research implication to organization studied furthermor.
IMPLEMENTASI MODEL ANTRIAN PADA LOKET PEMBAYARAN (Hasil Riset pada Perusahaan Jasa ‘X’) Huri, M.
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.038 KB) | DOI: 10.18860/iq.v1i3.203

Abstract

Servive adalah modal yang utama bagi perusahaan jasa, termasuk juga Perusahaan ‘X’. Hasil penelitian menunjukkan bahwa perusahaan ‘X’  dalam memberikan pelayanan masih dikatagorikan kurang baik,  karena para pelanggan yang melakukan pembayaran harus melalui  antrian yang cukup panjang, apalagi pada saat jam-jam sibuk  (busy of periode). Atas dasar itulah maka rekomendasi yang bisa ditawarkan pada tulisan ini adalah melakukan optimalisasi karyawan. Optimalisasi ini dilakukan  dalam rangka untuk mimimisasi cost agar beban perusahaan tidak bertambah, tetapi pelayanan semakin baik.  
ANALISIS KAUSALITAS ANTARA KEBIJAKAN INVESTASI, DIVIDEN, DAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK JAKARTA SE., MM.,, Muhammad Sulhan,
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.963 KB) | DOI: 10.18860/iq.v1i3.204

Abstract

This research try to analyze causality among investment, dividend, and financing on the listed manufacture companies at the Jakarta Stock Exchange, that can be used for making policies in the future. There are two contradictory opinions about the theory of investment, dividend, and financing policies between Modigliani Miller with Bhattacharya that is about asymmetry information which is showed by causality between investment, dividend, and financing policies. The contradictory opinion is very interesting to be analyzed further in this research.This research was conducted by taking samples of manufacture companies  listed at the Jakarta Stock Exchange. Sample we selected by purposive sampling, in the form of companies that have cash dividend for three years continuously. Manufacture company is chosen as the research object because manufacture company have fixed assets serving as dominant investment elements of the total company assets.Results of this research show the negative causality between investment with dividend policies. The other result of this research show the positive causality between investment with financing policies and the positive causality between dividend with financing policies. Implication of the results are company manager to be wiser in dividend payment, the increase of retained earning in financing patterns, and the addition of long term debt with limited borrowing capacity.
ZAKAT DAN WAKAF SEBAGAI PILAR DALAM SISTEM PEREKONOMIAN NASIONAL Nasution, Ph.D, Mustafa Edwin
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.972 KB) | DOI: 10.18860/iq.v1i3.205

Abstract

In Islamic teaching, philanthropy plays a significant role which is equal to other worships. It can be seen through the zakat position in arkanul Islam that hold the 3rd rank after syahadah and sholat. Zakat and wakaf are not only the parts of Islamic Philanthropy aimed to make poor people well improved, but also the parts of state’s policy that can be used to support the development of economy.
PERAN PEMERINTAH DALAM PEREKONOMIAN DALAM PERSPEKTIF ISLAM Lc., M.EI,, Misbahul Munir,
IQTISHODUNA IQTISHODUNA (Vol 2, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.464 KB) | DOI: 10.18860/iq.v1i3.206

Abstract

As universal religion, Islam do not only arranging human life individually. But further than these phenomena, Islam becomes as “rahmatan lil ‘alamin”, Islam arranges how to systemically the life, than the life can walk consecutively, prosperous and fair. In this case, the government, as the institution, who has getting mandate of Allah of swt, and the people at the same time have the strategic role and the responsibilities to realize the universal values.From this discussions, can be known that the governmental intervention’s applied for guarantee economics system, than this economics system can be walking on the Moslem’s law, and on the code and also on the plan of development of state. The Government in Islam has the right to intervencing the economics of the state, in order to executing him responsibilities to upholding the justice of economics and prosperity of the people.The Governmental intervention’s in Islam at the same time’s can be link the economic system of capitalist which tend to infinite free and the socialist system which tend to hijack the freedom of individual economics. As the concrete step/action, the government agreed to hold the conduct resource to cover the common’s interest, to managing and distributing it fairly, the intervence takes care of market’s stability and also to control and to observe the matching system with the justice principles and the prosperity of the society.
KNOWLEDGE MANAGEMENT DALAM PENGELOLAAN KEUANGAN DAERAH Muluk, M.Si.,, Dr. M.R. Khairul
IQTISHODUNA IQTISHODUNA (Vol 3, No 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.804 KB) | DOI: 10.18860/iq.v2i1.207

Abstract

Pada dasarnya Manajemen keuangan daerah yang mandiri berasal dari desentralisasi fiskal yang dilimpahkan kewenangannya oleh pemerintah pusat sebagai bagian yang dibutuhkan bagi desentralisasi politik. Manajemen keuangan daerah akan menyangkut dua hal pkok, yaitu pendapatan dan pengeluaran. Ter.edapat beberapa masalah yang dihadapi daerah dalam mengelola keuangannya. Untuk mengatasi masalah tersebut dan untuk meningkatkan kemandirian daerah di masa yang akan dat.aing, maka seyogyanya daerah berpaling pada pendekatan resource-based, yakni sebuah pendekatan yang mendasarkan diri pada kekuatan dan potensi internal untuk memenangkan persaingan. Kini, pendekatan sumber daya ini berkembang melalui very intangible resource, yakni pengetahuan, sebagai suatu kekuatan utama. Kemampuan mengelola pengetahuan ini akan memunculkan kemampuan inivasi bagi organisasi. Inovasi inilah yang pada saat ini diyakini sebagai sumber bagi keunggulan bersaing.Jika sebuah daerah Mampu mengelola pengetahuan sehingga memiliki kemampian inti, maka daerah tersebut diyakini akan Mampu menyelesaikan persoalannya dan Mampu menciptakan keuanggulan bersaing. Dengan demikian, tentu pelayanan public yang diterima oleh masyarakat akan semakin memuaskan dan kemandirian daerah dalam mengelola massalah dan kebutuhannya sendiri akan terpenuhi.
SECERCAH TAUSHIYAH SEORANG MODIN DESA KEPADA ANAKNYA Susanto, Drs. H. Wiherno
IQTISHODUNA IQTISHODUNA (Vol 3, No 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.471 KB) | DOI: 10.18860/iq.v2i1.208

Abstract

Visi kehidupan seorang muslim taat adalah hidup merupakan totalitas pengabdian kepada Yang Maha Kuasa. Sementara dalam hidup mereka mengemban misi rahmatan lil 'alamin, yang diejawantahkan dalam doa sapujagad berupa rabbana atina fi al-dunya hasanah wafil akhiroti hasanah waqina 'adzaba al-nar. Sehingga untuk menempuh pengabdian total tersebut kehidupan ini perlu dimenej sedemikian rupa agar mencapai hasil yang maksimal. Sebagaimana Allah menganugerahkan nikmat kehidupan ini secara sempurna kepada hamba-Nya melalui firma-Nya (al-yauma akmaltu lakum dinakum wa atmamtu 'alaikum ni'mati wa radhitu lakum al Islama dinan). Berdasar hal inilah diperlukan modal dasar berupa pembacaan terhadap tanda-tanda kebesaran Allah sebagai kata kunci keberhasilan, baik ayat kitabah maupun ayat kauniyah yang membutuhkan kecerdasan integral, baik kecerdasan intelektual (IQ), kecerdasan emosional (EQ), maupun kecerdasan Spiritual (SQ).

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