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All Journal Al-Mustashfa Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) eCo-Buss JES (Jurnal Ekonomi STIEP) Islamic Economic and Business Journal Hawalah : Kajian Ilmu Ekonomi Syariah INJURITY: Journal of Interdisciplinary Studies HIKMATUNA: Journal for Integrative Islamic Studies Journal of Accounting, Management, Economics, and Business Jurnal Ilmiah Ekonomi dan Manajemen Hikmatuna SASI Journal of Sharia Tourism and Hospitality Cirebon International Journal of Economics and Business Journal of Islamic Economics and Finance Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah PEPAKEM: Jurnal Hukum Tata Negara dan Politik Islam DIMASEJATI:Jurnal Pengabdian Kepada Masyarakat
Achmad Otong Busthomi
IAIN Syekh Nurjati Cirebon
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Bilateral Kinship and Inheritance Distribution in Dayak Indramayu Customary Law Fansuri, Hamzah; Setyawan, Edy; Busthomi, Achmad Otong; Ali, Nur; Al Mustaqim, Dede; Dahlan, Rahman
SASI Volume 31 Issue 4, December 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i4.3365

Abstract

Introduction: The kinship system in the Dayak Indramayu community plays an important role in determining the pattern of inheritance distribution. Unlike the patrilineal or matrilineal systems, which emphasize a single line of descent, the Dayak Indramayu community adheres to a bilateral kinship system that allows inheritance rights to be obtained from both the father and mother.Purposes of the Research: This study aims to analyze how the bilateral kinship system influences the pattern of inheritance distribution in the Dayak Indramayu community, emphasizing aspects of gender equality, recognition of adopted children, and its implications for social justice within the framework of customary law and national law.Methods of the Research: This study uses a qualitative-descriptive method with a socio-cultural legal approach. Data was collected through field observations, semi-structured interviews with traditional leaders and community members, and documentation studies. Data analysis was conducted using Miles and Huberman's interactive model, supplemented with normative-legal interpretations to understand the relationship between traditional norms, social values, and positive law.Results of the Research: The study found that the bilateral kinship system of the Dayak Indramayu produces a relatively egalitarian inheritance pattern by granting equal rights to both sons and daughters. However, there are still weaknesses in guaranteeing the rights of adopted children and the potential for conflict due to differences in interpretation between subgroups. The originality of this research lies in its recommendation to reformulate customary law to be more adaptive to contemporary principles of social justice and in line with the national legal framework.
Strategy To Increase Micro, Small And Medium Enterprises (Msmes) Through The Role Of Sharia Financial Institutions In KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang Branch Aji, Muhammad Galih; Sukardi, Didi; Bushtomi, Achmad Otong
Cirebon International Journal of Economics and Business Vol. 3 No. 2 (2025): Oktober 2025
Publisher : Faculty of Islamic Economics and Business IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cijeb.v3i2.186

Abstract

The purpose of this study is to find out how KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang Branch implements strategies to improve Micro, Small and Medium Enterprises (MSMEs) and to find out the obstacles and efforts in implementing strategies to improve the Micro, Small and Medium Enterprises. The results of this study are that KSPPS Al-Ishlah plays a role in terms of improving the business of MSME actors for members and the community around KSPPS, the income of cooperative members increases, especially MSME actors, reviving businesses that are almost dead or declining and reducing unemployment rates, and there are several obstacles faced by KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang branch towards improving MSMEs, namely the increasing number of members, installments that are stuck from members which cause capital turnover to be hampered and the limited capital owned by MSME cooperatives.
Determinants of Consumption Expenditure Levels among Migrant Students: The Role of Frugal Living, Allowance, and Purchasing Power llstianah, Esa; Bakhri , Syaeful; Busthomi, Achmad Otong
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 1 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i1.1915

Abstract

Purpose – This study aims to analyze the influence of frugal living, allowance, and purchasing power on migrant students' expenditure levels, with consumption patterns as a mediating variable. The study is motivated by the financial constraints commonly experienced by migrant students in managing limited resources to meet daily needs. Methodology – A quantitative research design was employed. The population consisted of migrant students in Cirebon City, with 100 respondents selected using purposive sampling. Data were collected through structured questionnaires. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Findings – The results indicate that frugal living, allowance, and purchasing power significantly affect expenditure levels, both directly and indirectly through consumption patterns (p < 0.05). Consumption patterns have a significant impact on expenditure and act as a mediating variable, strengthening the relationship between frugal living, allowance, purchasing power, and expenditure. These findings suggest that expenditure behavior among migrant students is influenced not only by financial capacity but also by frugal attitudes and priority-based consumption. Novelty – This study offers originality by incorporating frugal living and consumption patterns as key variables in explaining student expenditure, extending previous research that primarily focused on income-related factors. Significance – The findings provide practical insights for migrant students in managing personal finances and serve as a reference for educational institutions and policymakers in designing effective financial literacy and student welfare programs.
ANALYSIS OF AGRICULTURAL LAND RENTAL PATTERNS IN KALIWEDI DISTRICT ACCORDING TO ISLAMIC PERSPECTIVE Qothrunnada, Rofidah; Busthomi, Achmad Otong; Samsudin, Samsudin
Islamic Economic and Business Journal Vol. 7 No. 2 (2025): Islamic Economic and Business Journal
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v7i2.9057

Abstract

This study aims to analyze the pattern of agricultural land rental that occurs in the community and examine its suitability with the principles of the ijarah contract from an Islamic perspective. The research method used is descriptive qualitative with a field study approach (Field Research). Data were obtained through observation, documentation and in-depth interviews with farmers or land tenants. Based on the results of the study, it can be concluded that the system used by land tenants is to use an annual rental pattern system, a seasonal intercropping system with the main commodity being rice. In practice, it generally uses verbal agreements based on trust. Among the villages studied, there are differences in price due to factors such as soil fertility quality and irrigation access. There are several factors that influence land rental, namely land conditions and water availability, social relations between owners and tenants and religious factors. Viewed from an Islamic perspective, this agricultural land rental pattern can generally be justified as long as it meets the pillars and requirements of the ijarah contract, such as clarity of the lease object, the contract is carried out with the consent of both parties, and the practice takes place in the context of mutual assistance and mutual respect for each other. However, there needs to be an increase in public understanding about the importance of transparency and clarity of rental contracts in order to avoid practices that lead to gharar (unclarity) and potential disputes in the future.
PENGARUH INOVASI PRODUK, FLEKSIBILITAS HARGA DAN LOKASI TERHADAP MINAT BELI DI BATIK ASOFA TRUSMI CIREBON Halimatus Sya'diyah; Syaeful Bakhri; Achmad Otong Busthomi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9170

Abstract

This study is motivated by the increasing competition in the batik industry in Trusmi Cirebon, which requires businesses to enhance consumer purchase intention through product innovation, price flexibility, and strategic location. The objective of this research is to analyze the effect of product innovation, price flexibility, and location on consumer purchase intention at Batik Asofa Trusmi Cirebon, both partially and simultaneously. This study employed a quantitative research method with a survey approach. The sample consisted of 100 consumers of Batik Asofa Trusmi Cirebon. Data were analyzed using multiple linear regression. The results indicate that partially, product innovation and location have a positive and significant effect on purchase intention, while price flexibility has a negative and significant effect on purchase intention. Simultaneously, product innovation, price flexibility, and location significantly influence purchase intention, with a coefficient of determination of 77.3%. In conclusion, enhancing product innovation and selecting a strategic location are key factors in increasing consumer purchase intention.
Transformasi Pola Konsumsi Generasi Z: Peran Pendapatan Orang Tua dan E-Commerce pada Mahasiswa Fakultas Ekonomi dan Bisnis UIN Cirebon Muhammad Akmal Izzudin; Syaeful Bakhri; Achmad Otong Bustomi
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2026): Journal of Islamic Economics and Finance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/al-mudayanah.v2i1.332

Abstract

Perubahan pola konsumsi mahasiswa lebih banyak terkait dengan intensitas pemanfaatan platform digital daripada perbedaan tingkat pendapatan orang tua. Penelitian ini bertujuan menguji hubungan antara dukungan ekonomi keluarga dan penggunaan e-commerce dengan perubahan pola konsumsi mahasiswa generasi Z di Fakultas Ekonomi dan Bisnis Islam UIN Siber Syekh Nurjati Cirebon. Penelitian menggunakan metode pendekatan kuantitatif eksplanatori. Data primer diperoleh melalui kuesioner yang disebarkan kepada 139 responden yang dipilih dengan teknik proportional random sampling. Data kemudian dengan analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi. Analisis difokuskan pada pendapatan orang tua sebagai faktor ekonomi keluarga dan penggunaan e-commerce sebagai faktor digital yang diduga memengaruhi kebiasaan konsumsi mahasiswa. Hasil penelitian diharapkan dapat menjadi bahan evaluasi bagi mahasiswa, keluarga, dan institusi pendidikan dalam mendorong perilaku konsumsi yang lebih rasional dan bertanggung jawab.
TRANSAKSI DROPSHIPPING PERSPEKTIF EKONOMI SYARI’AH Rudiana Rudiana; Achmad Otong Bustomi
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 3 No. 1 (2015)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v3i1.457

Abstract

AbstrakTransaksi dropshipping yang sekilas mirip dengan bai’ as-salam khususnyasalam paralel, yang merupakan model transaksi penangguhan yang diperbolehkan  dalam  Islam.  Tetapi  ada  sedikit  perbedaan  yaitu  dropship (toko online) tidak menampung barang yang akan dijual. Dengan demikian, hal tersebut menimbulkan ketidakjelasan status hukum dropshipping dalam ranah hukum ekonomi syari’ah. Jadi untuk menghindari keraguan bertransaksi dalam dropshipping maka harus ada hukum yang jelas secara syari’ah, agar pelaku bisnis bisa leluasa dalam bertransaksi. Tujuan dalam penelitian ini adalah: pertama untuk mengetahui konsep dropshipping dalam dunia bisnis, kedua untuk mengetahui konsep  bai’ as-salam dalam dunia bisnis, dan ketiga untuk mengetahu apakah transaksi dropshipping sejalan dengan konsep bai’ as-salam. Berdasarkan hasil penelitian, transaksi dropshipping merupakan jual beli online dengan cara pesanan tetapi penjual tidak  menyetok  barang,  sedangkan  bai’  as-salam  merupakan  jual  beli pesanan   yang   dihalalkan   oleh   Islam.   Kemudian   dropshipping   dapat dikatakan tidak sejalan dengan konsep bai’ as-salam. Karena tidak terpenuhinya syarat penjual bai’ as-salam oleh dropship (toko online), yaitu di mana dropship tidak pernah menampung barang sehingga tidak memiliki kekuasaan terhadap barang untuk dijual, dan bertindak tidak jujur atas label pengiriman barang yang seolah-olah dropship adalah pemilik dan pengirim barang yang sesungguhnya. Sehingga dropship telah melakukan penjualan barang yang tidak dimiliki yang tidak diperbolehkan dalam hukum ekonomi syari’ah. Kata kunci : Dropshipping, Bai’ as-salam, Hukum Ekonomi Syari’ah.   AbstractThe dropshipping transaction which a glance look like bai’ as-salam, especially parallel salam, which is suspension transaction model that allowed in Islam. But, there is a little difference in the dropship (online store) does not accommodate for sell. Therefore, from that thing makes obscurity of dropshipping law status in the domain of the law economic shariah. So, to avoid the doubt transaction in dropshipping it is should be the shariah clarity of the law, in order that the businessman can be wide in transaction. The goal of this research: (1) To know the dropshipping concept in business world, (2) To  know  bai  as-salam  concept  in  business  world,  and  (3)  To  know  the   dropshipping concept in line with bai as-salam concept. The result shows that, the dropshipping transaction cannot line with bai as-salam concept. Because did not accommodate in bai as-salam seller condition by dropship (online store), namely the dropship never accommodate the commodity so that  the  dropship  have  not  dominance  toward  accommodate  to  sell,  and played dirty on goods dispatch label made as if dropship as owner and real goods dispatch.   So that, the dropship has did accommodate sale which did not have and it is did not allowed in the law of economic shariah. Keywords : Dropshipping, Bai’ as-salam, law of  economic shariah.
BISNIS DAN PRAKTIK SOSIAL: AT-TAQWA BUSINESS CENTRE, PRIMKOPJAMAS DAN LAZISWA MASJID AT-TAQWACIREBON Achmad Otong Busthomi
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 2 No. 1 (2017)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v2i1.1604

Abstract

Abstract The results of business and social practice research conducted at-Taqwa Cirebon mosque, namely At-Taqwa Center management distinguish the financial results of business entities resulting from the use of land owned that is used for contracts or transactions that intentionally to get profit or profit, With finances generated from infaq, shadaqah and other tabarru akad, although from both financial models will be collected and reported to the main treasurer. The At-Taqwa Center social practice is activities or programs undertaken that are socially not expecting profit. Keywords: Busines, Social, Namely At-Taqwa Center. Abstrak Hasil dari penelitian praktik bisnis dan sosial yang dilakukan masjid at-Taqwa Cirebon, yaitu manajemen At-Taqwa Centre membedakan keuangan yang dihasilkan dari badan usaha yang dihasilkan dari pemanfaatan lahan yang dimiliki yang digunakan untuk akad-akad atau transaksi yang sengaja untuk mendapatkan laba atau profit, dengan keuangan yang dihasilkan dari infak, shadaqah dan akad-akad tabarru lainnya, meskipun dari kedua model keuangan ini nantinya dikumpulkan dan dilaporkan pada bendahara utama. Praktik sosial At-Taqwa Centre adalah kegiatan-kegiatan atau program-program yang dilakukan yang bersifat sosial tidak mengharapkan keuntungan. Kata Kunci: Bisnis, Sosial, Manajemen At-Taqwa Centre.
PRODUK PEMBIAYAAN WISATA RELIGI HAJI PADA KOPERASI DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM EKONOMI SYARIAH Achmad Otong Busthomi; Wasman .; Nurul Farichah
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 3 No. 1 (2018)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v3i1.2933

Abstract

Abstract The large number interest of community in performing the hajj became one of the reference for Koperasi Nusantara in innovating the financing product. This product can be used for members of Koperasi Nusantara with some terms and conditions that have been determined. In financing, Koperasi Nusantara usesmurabaha financing. On the other side there should be a guarantee given to this community that there is portion number of Hajj and SPPH.This case study uses qualitative research method with descriptive approach that aims to get accurate data about financing in hajj. Techniques of collecting data used in this study are observation, interview and documentation. The collected data is analyzed by using qualitative analysis method which is done logically and systematically. Koperasi Nusantara as a savings and loan cooperative (KSP) that presents the product of religious tourism hajj financing enough to attract the attention of the public. In practice, however, this financing is in contrast to (PMA) no. 24 of 2016 on Amendment to Regulation of the Minister of Religious Affairs no. 30 Year 2013 concerning Banks Receiving Deposit Fees for Hajj Implementation that financing with the type of bailout had been prohibited. Keywords: Financing, Hajj, Mechanism, Murabahah and Policy. Abstrak Besarnya minat masyarakat dalam menunaikan ibadah haji menjadi salah satu acuan bagi Koperasi Nusantara dalam menginovasikan produk pembiayaan. Di dalam pembiayaan ini Koperasi Nusantara menggunakan pembiayaan murabahah. Bukan hanya itu, dalam pembiayaan ini juga harus ada jaminan yang diberikan kepada pihak koperasi yaitu berupa nomor porsi haji dan SPPH. Jenis penelitian ini adalah case study (studi kasus). Teknik pengumpulan data yang dilakukan adalah obeservasi, wawancara dan dokumentasi. Data-data yang terkumpul kemudian dianalisis dengan menggunakan metode analisis kualitatif normatif yang dilakukan secara logis dan sistematis. Koperasi Nusantara sebagai koperasi simpan pinjam (KSP) yang menghadirkan produk pembiayaan wisata religi haji cukup menarik perhatian masyarakat luas. Namun dalam prakteknya pembiayaan ini bertolak belakang dengan (PMA) No. 24 Tahun 2016 tentang Perubahan Atas Peraturan Menteri Agama No. 30 Tahun 2013 tentang Bank Penerima Setoran Biaya Penyelenggaraan Ibadah Haji bahwa pembiayaan dengan jenis talangan haji telah dilarang. Kata Kunci: Pembiayaan Wisata Religi Haji, Mekanisme, Murabahah dan Kebijakan.
AKAD MUZARA’AH PERTANIAN PADI DALAM PERSPEKTIF HUKUM EKONOMI SYARIAH Achmad Otong Busthomi; Edy Setyawan; Iin Parlina
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 3 No. 2 (2018)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v3i2.3683

Abstract

Abstract The landless farmer chooses to enter into a muzara’ah coorporation with the landowner according to custom, without knowing whether the agreement is appropriate or not with sharia economic law. As practice in the Gebang Kulon village, the agreement there is a continuous deviation resulting in the cancellation. Seeing the problem, the writer feels the need to study more deeply based on the review of Sharia economic law. The method used in this research is to use qualitative by utilizing the descriptive approach of Sharia economic law. Technique of collecting date that is done observation, interview and documentation. From the research results obtained the agreement is done orally on the basis of hel and trust. The agreement is termed maro, where the landowner and the tiller agre the result will be devided into two with the provisions of the landowner hand over land and production capital such as paddy and other, seeds while the cultivators provide tools and manpower. According to the review of Sharia economic law, the muzara’ah is done based on the terms and conditions, so that if the conditions of muzara’ah are fulfilled then the agreement is valid. Keywords: Muzara’ah, Maro, Sharia Economic Law. Abstrak Petani yang tidak memiliki lahan memilih melakukan kerjasama muzara’ah dengan pemilik lahan sesuai adat, tanpa mengetahui apakah perjanjiannya sesuai atau tidak dengan hukum ekonomi Syariah. Sebagaimana dalam praktiknya di desa Gebang Kulon, kesepakatan akadnya terdapat penyimpangan yang berkelanjutan sehingga terjadi pembatalan. Melihat permasalahan tersebut, penulis merasa perlu mengkaji lebih dalam berdasarkan perspektif hukum ekonomi Syariah. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan memanfaatkan pendekatan deskriptif kualitatif hukum ekonomi Syariah. Teknik pengumpulan data yang dilakukan yaitu observasi, wawancara dan dokumentasi. Dari hasil penelitiannya diperoleh bahwa akad dilakukan secara lisan atas dasar tolong menolong dan kepercayaan. Perjanjian itu diistilahkan dengan maro, dimana pemilik dan penggarap sepakat hasilnya akan dibagi dua dengan ketentuan pemilik menyerahkan lahan dan modal produksi seperti bibit padi dan lainnya, sedangkan penggarap menyediakan alat dan tenaga. Menurut hukum ekonomi Syariah, akad muzara’ah dilakukan berdasarkan rukun dan syarat, sehingga apabila syarat-syarat muzara’ah terpenuhi maka akadnya sah. Kata Kunci: Muzara’ah, Maro, Hukum Ekonomi Syariah.
Co-Authors Aan Jaelani Abadi, Khafid Abdul Nasir, Abdul Afiqoh Agustin Aji, Muhammad Galih Al Mustaqim, Dede Alleynisa, Amanda apri, Sesar Aprilliyanto Ayus Ahmad Yusuf Bintang Bintang Cantika Dwi Fatonnah Dahlan, Rahman Darrotul Jannah Dedi Slamet, Mamat Diana Djuwita, Diana Didi Sukardi Dikky, Dikky Nur Hidayat Diyanah Zulfa Edy Setyawan Edy Setyawan Ema Nurkhaerani Enok Hidayatul Ulumiyah Gofar Maulana Sidik Halimatus Sya'diyah Hamzah Fansuri Iin Parlina Khusnus Sa’adah Khusnus Sa’adah Lailatis Syarifah Leliya Leliya Linda Dwi Astuti llstianah, Esa Minchatul Hasna Asy’ari Minchatul Hasna Asy’ari Moh Mabruri Faoz Muhammad Akmal Izzudin Muhammad Galih Nur Ali Nurul Farichah Putri, Diva Kartika Wahyudin Qothrunnada, Rofidah Riri Fitriah Oktafian Rudiana Rudiana Samsudin Samsudin Setiawan, Edy Shodikin, Akhmad Siswahyudianto Syaeful Bakhri Syafrudin Syafrudin Syam, Roqiyul Ma’arif Tri Putra Olasari Wasman .