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INDONESIA
EQUILIBRIUM
Published by Sekolah Tinggi Agama Islam Negeri Kudus
ISSN : 23550228     EISSN : 25028316     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Equilibrium journal issued by the Department of Islamic Economics, Pascasarjana, STAIN Kudus, periodically (every 6 months) in June and December with the aim of disseminating information about the study of knowledge islamic economics in the form of conceptual studies and research results.
Arjuna Subject : -
Articles 20 Documents
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Search results for , issue "Vol 6, No 2 (2018): EQUILIBRIUM" : 20 Documents clear
PENGARUH DIVERSITAS GENDER DEWAN TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2014-2017 Kusuma, Septian Yudha; Sudarman, Sudarman; Astutik, Dwi
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.4782

Abstract

This study aims to examine the effect of board gender diversity on financial performance. The study sample included 39 banks listed on the Indonesia Stock Exchange for the period 2015-2017. The analytical method used is multiple linear regression by testing classical assumptions. As a result, the presence of women on the board as measured by women's total board, women's board dummy and women's board ratio proved to have no effect on financial performance. Meanwhile, firm size and net assets as control variables proved to significantly influence financial performance.
SHARIA DIGITAL BUSINESS : STRATEGI DAN PENGEMBANGAN BISNIS BERKELANJUTAN Nugraha, Aryan Eka Prastya; Murniawaty, Indri
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.3623

Abstract

 The purpose of this study is to introduce strategies and develop digital businesses on an ongoing basis that remain Islamic based to be able to continue to compete in the current era of digital disruption. The methods used are Literature review papers (LRPs). The results of the study explain that there are several appropriate strategies to be used as a reference for digital sharia business, namely products sold, product promotion, alternative payments that are in accordance with rules and do not violate religious prohibitions (riba, gharar, maysir, and haram). The development of the right strategy of the selected sharia products must be precisely in accordance with market demand. The pricing strategy that is set must also meet the requirements, namely the need for openness from the seller to the buyer, which is explained in detail the price components on the online trading platform, or on the online marketplace. The sustainability of the digital sharia business sector in the next few years is a matter of great interest, and this research can be used as a reference for strategies to continue to survive and develop. 
PENGARUH PELATIHAN AKUNTANSI SYARIAH, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN BMT KABUPATEN KUDUS Husnurrosyidah, Husnurrosyidah
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.4830

Abstract

BMT is a sharia microfinance institution that can reach all levels of society and has the potential to develop into a professional, healthy, and sharia Islamic microfinance institution. However, based on observations in several BMTs domiciled in Kudus, Pati, Jepara and Rembang areas, it still seems that employee performance is poorly demonstrated by marketing that cannot reach the targets set by BMT, even many fictitious sales agents are very detrimental to BMT. This is due to the low internal control in the BMT. In addition, there are still many BMT employees who are professional with accounting so employees need sharia accounting training. This research is a field research with a quantitative approach. The data used are primary and secondary data with survey methods through questionnaires. There are three independent variables in this study, namely (X1) training in Islamic accounting, (X2) accounting information systems, and (X3) internal control. The dependent variable (Y) in this study is employee performance. A sample of 94 respondents, using the purposive sampling method. The results of this study indicate that: 1) sharia accounting training has an effect on employee performance indicated that the PAS direct effect coefficient on KK (path c) in model (1) is 0.12 and significant (<0.02); 2) accounting information system influences employee performance by 0.19; 3) internal control has an effect on employee performance indicated by direct effect coefficient of 0.35.
PENTINGNYA AKUNTANSI RUMAH TANGGA DALAM MENINGKATKAN HIDUP ISLAMI mulyani, sri; budiman, nita andriyani
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.3707

Abstract

This study aims to gather information about the importance of household accounting in improving Islamic life by looking at accounting practices carried out by informants and multiplying the benefits obtained by informants in carrying out accounting practices in their households. The method used is a qualitative method with a phenomenological approach. The informants in this study were eight seventh semester accounting students who had a family. Data collection techniques were carried out by in-depth interviews with each informant. The results of this study explain that the informants all carry out accounting practices in their household since they are married and recorded by the wife. Of all the informants stated that accounting in the household is important for the reasons: 1) can create calm in financial management, 2) form a person who is thrifty and careful, 3) can be used as an evaluation and long-term decisions to save, and 4 ) as an afterlife investment decision to pay zakat and shodaqah.
KINERJA KEUANGAN SESUDAH DAN SEBELUM SPIN OFF UNIT USAHA SYARIAH KE BANK UMUM SYARIAH Kuncoro, Amin; Yulianto, Heru
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.4784

Abstract

 This study aims to distinguish between conventional banks and Islamic banks before and after Spin Off. The population and samples are Islamic banks in 2011 - 2013 before spin off and 2013 - 2016 after the spin off totaling 5 banks. The design of this study uses descriptive analytics, with the results of the study there are differences in Islamic banks that do spin offs.
نظرية المضاربة في الشريعة الاسلامية وتطبيقها في البنوك الاسلامية وتنمية الاقتصاد الإسلامي في إندونيسيا Kasdi, Abdurrohman
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.4664

Abstract

This article aims at explaining the theory of mudharabah in Islamic Sharia and its application in Islamic banking and the development of the Islamic economy in Indonesia. This study is based on field research. The method of analysis of the data used is the analysis of the content on the messages received from mudharabah in Islamic law and its application in Islamic banks and the development of the Islamic economy. The result of this research is that mudharabah is one of the most important and oldest forms of investment of funds in the Islamic Sharia. The fuqaha have agreed on the legality of mudharabah, and the evidence of legality, from the al-Qur’an, Sunnah, Ijma’, and Qiyas. The mudharabah formula in Islamic banks came as a legitimate alternative to traditional financing operations. It is one of the most important forms of Islamic finance and is thought to have been the cause of Islamic banks, which are said to be the Islamic financing formula. In Islamic banks, mudharabah is divided into absolute mudharabah and restricted mudharabah. The economic concept of mudharabah in the economic literature goes to the stock exchange and its predictions of market fluctuations. The investor may have to pay the price differentials in the case of lower prices.
ANALISIS PENGARUH INDEKS PEMBANGUNAN MANUSIA (IPM), PERTUMBUHAN EKONOMI, DAN PENGANGGURAN TERHADAP KEMISKINAN DI INDONESIA Prasetyoningrum, Ari Kristin; Sukmawati, U. Sulia
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.3663

Abstract

Poverty is a problem in development that must be reduced because it can cause several social problems. Islam considers that poverty can endanger the soul and faith, so that it is considered close to kufr. Based on the existing theories and some researches that have been done, the poverty problem is generally related to some factors such as quality of human resources, unemployment, and economic growth. This study aims to determine the influence of human development index (HDI), unemployment rate, and economic growth directly to the rate of poverty. In addition, it aims to know the indirect effects of HDI and economic growth through unemployment in influencing the rate of poverty. This study belongs to quantitative research using secondary data from BPS with panel data are time series data from 2013-2017 and cross section data are from 33 provinces in Indonesia. The data processing applies path analysis using WarpPLS 5.0 software. The results of this study indicate that the HDI affect directly and negatively to the rate of poverty with path coefficient of the -0.71. Economic growth has no significant effect on poverty reduction with probability 0.23. Then, it shows that unemployment has positive effect on poverty rate with path coefficient of 0.14 and have significant influence with probability 0.0035. This study also shows that unemployment can mediate HDI and poverty. In addition, unemployment can also mediate economic growth and poverty.
STRATEGI PERGURUAN TINGGI MEMAJUKAN LEMBAGA KEUANGAN SYARIAH Ibda, Hamidulloh
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.4053

Abstract

This article discusses the university’s strategy in advancing Islamic Financial Institutions to responding the challenges of the Fourth Industrial Revolution era. In addition to having new literacy skills, Islamic economics students and scholars are required to master 21st century competencies. The method of writing this article uses a descriptive qualitative approach that refers to library research. From the results of the discussion, the university’s strategy in advancing sharia financial institutions is divided into long and short term. In the long run, universities prepare quality human resources. First, strengthening the curriculum refers to KKNI-SNPT. Second, the contextual learning orientation in the field, especially in Islamic economics / economics study programs in collaboration with Islamic financial institutions. Third, the synergy of the Financial Services Authority and Islamic Financial Institutions in strengthening training for sharia financial trainers. Fourth, cooperation in sharia financial institutions or financial institutions abroad. In short, tertiary institutions apply financial literacy to students to increase inclusion of Islamic finance. First, strengthening financial literacy in the real action area. Second, strengthening new literacy-based financial literacy that targets data literacy, technology and human literacy capabilities. Third, increase activities in the form of socialization, seminars, public lectures, or field-based practices that combine collaboration between the campus, the Financial Services Authority, Islamic Financial Institutions, and related agencies. Fourth, research-based innovation on sharia economic products that are rarely addressed. For example sharia tourism (nature, religion, culinary, cultural), e-commerce, and others. Fifth, patent and continuous collaboration between universities and Islamic Financial Institutions by making “student savings”. Sixth, educational scholarships or educational loans are products of the Islamic Financial Institutions itself.
KRITERIA PEMILIHAN LEMBAGA WAKAF DI INDONESIA: PENDEKATAN MULTICRITERIA DECISION MAKING Rusydiana, Aam Slamet
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.3725

Abstract

Islamic finance is also known as a social financial entity that also has an equally important role for public benefit. One of Islamic social financial instrument is waqf. Typically, waqf or endowments are managed by an institution known as nadzir or the management of waqf. This study tries to analyze the preferences and behavior of criteria for selection of waqf institution or nazhir waqf in Indonesia through the multicriteria decision making method known as Analytical Network Process (ANP) approach.The results conclude that the most priority criteria that influence the selection of waqf institution in Indonesia are financial transparency/accountability and innovative program. Therefore, waqf managers or nazhir must always be trustworthy and fully responsible for managing funds and endowments. In addition, professional and innovative managers are needed in managing waqf objects.
HUTANG LUAR NEGERI INDONESIA DITINJAU DARI PERSPEKTIF EKONOMI ISLAM Luthfi, Faishol
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.3939

Abstract

There are so many interesting phenopenone if we discuss of Indonesian economy especially at monetary sector. Foreign debt is one of several popular problem on developing countries like Indonesia. It is one of practice solution about saving debt to maintain the development process. The aim of this research is to analyse Indonesian foreign debt and How Islamic perspective views it. Analytical method used in this research is literature study. We used secondary data taken from BI, BPS, Kemenkeu, etc. The result of this research shows that foreign debt will be a boomerang when not properly managed by the government. In some cases, Indonesia's current foreign debt conditions do not conform to the norms taught by Islam. The implication is that the government needs a re-review of foreign debt to be more in line with Islamic norms which put forward the side of maslahat

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