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Tazkia Islamic Finance and Business Review
Published by Institute for Research and Community Empowerment
ISSN : 24600717     EISSN : 24600717     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Tazkia Islamic Finance and Business Review (TIFBR) is a peer-reviewed journal published by the Institute for Research and Community Empowerment (IRCE), Tazkia University College of Islamic Economics in collaboration with Association of Islamic Economics Lecturers (ADESY). The Journal is semi-annual journal issued in July and December. The aim of the journal is to disseminate Islamic Economics, finance and business researches done by researchers both from Indonesia and overseas.
Arjuna Subject : -
Articles 188 Documents
 1   2   3   4   5 
The Revitalization of Women’s Entrepreneurship Spirit In Micro Enterprises With Islamic Microfinance Institution (IMI) (Study on The Contribution of BMTs Agam Madani in Agam sub-province, West Sumatra) Hesi Eka Puteri
Tazkia Islamic Finance and Business Review Vol. 8 No. 1 (2013)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v8i1.61

Abstract

Objective - The objective of this paper is to give an overview of the contribution of Islamic Microfinance Institutions (IMI) in the process of empowerment of women microenterprises, and recommended a related policy.Method – This study is a field research in 2012, which focused in BMTs Agam Madani at Agam district. The data is sourced from the observation, documentation and questionnaires from 60 women micro-entrepreneurs samples who receive working capital financing. This paper uses simple regression model in order to observe relationship between working capital and the increasing of revenue. This model is to measure the amount of the multiplier effect in working capital-to increasing of revenue.Result – This paper found that IMI is a good model to develop society more prosperous by developing BMTs in each district. These BMT has thousands of micro enterprises member and could revitalized the spirit of entrepreneurship of minangkabau’s women. A research to 60 women’s micro entrepreneur samples showed the positive significant influence between lending to revenue. A multiplier effect equal to 0.068.The small number of multiplier effect implied that many factors determining their revenue, not lending only.Conclusion – This finding could explain that IMI could empower micro entrepreneur woman. This finding also recommend few strategies: 1) Revitalization of BMTs as micro catalyst by revitalization of structure of organization, products variation, human resource compentence, sharia monitoring, public cooperation and implementating local cultural value 2) Revitalization of government role as fasilitator, coordinator, initiator and mediator in developing micro sector. Keywords : Women’s Entrepreneurship, Micro Enterprises, Islamic Microfinance Institution, BMTs Agam Madani 
Analysis of Nazhir Accountability Implementation in Empowerment of Productive Waqf in Indonesia Henik Hari Astuti; Hendri Tanjung
Tazkia Islamic Finance and Business Review Vol. 13 No. 1 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i1.199

Abstract

This study aims to find constraints or problems in applying accountability, find solutions and strategies that can be done by nazhir and related institutions, namely Ministry of Religion and BWI using the ANP (Analytical Network Process) method. This research was conducted in the period 2015 to 2018. The results of this study indicate that many problems in the implementation of accountability include people's understanding of waqf is still low, nazhir is not professional, the system is inadequate, nazhir is not transparent and BWI and Ministry of Religion are not optimal. The implications of this research are in the form of a theory of problem mapping formulation, accountability strategies and solutions that can be applied by nazhir, BWI and Ministry of Religion as productive waqf management organisations to increase their productivity to improve the welfare of the people.
Study on Risk Management in Financing and Operational of Grameen Bank Financing Concept in MBK Finance Bobby Yulandika Putra
Tazkia Islamic Finance and Business Review Vol. 8 No. 2 (2013)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v8i2.66

Abstract

Objective – Poverty is one of the most fundamental issues that still surround the life of 29.89 million people of Indonesia (National Statistical Bureau data from January 2, 2012). During this time, the pattern of poverty alleviation programs undertaken by the government is a pattern of generosity. This pattern can directly exacerbate the poor morals and behavior. Ideally, poverty alleviation efforts are made by concrete steps, which empower poor `communities themselves.In line with the theme of this research, one of the financial institutions (non-Banks) who cares and has the spirit to empower people to overcome poverty is Mitra Bisnis Keluarga (MBK). This study aimed to assess the financial risks and operational risks of implementation of Grameen Bank financing concept in MBK.Methods - The method used in this research is literature review and qualitative descriptive study using actual MBK data.Results - Results from this research showed that products with the concept of Grameen Bank financing is relatively safe in the terms of the financing risk, but requires more attention on operational risk and which can be implemented for large-scale poverty alleviation program.Conclusion - The data showed that the risk of financing given to the poor (without collateral) is minimal and MBK actual data shows that the Operational self-sufficiency is relatively high at> 90% Keywords : MBK, Grameen Bank, Poverty
Back Matter Vol. 13 (1), 2019 nashr akbar
Tazkia Islamic Finance and Business Review Vol. 13 No. 1 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i1.205

Abstract

A Mapping of Islamization of Accounting Nurika Restuningdiah; Vega Wafaretta; Rizka Furqorina
Tazkia Islamic Finance and Business Review Vol. 13 No. 2 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i2.189

Abstract

This article (Restuningdiah, 2019) has been retracted by the publisher. The author has submitted the same article to two journals at the same time (double publication).
An Analysis of Yusuf (AS)'s Counter-Cyclical Principle and its Implementation in the Modern World Jameel Ahmed; Ahamed Kameel Mydin Meera; Patrick Collins
Tazkia Islamic Finance and Business Review Vol. 7 No. 2 (2012)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v7i2.13

Abstract

Objective - This study examines the present-day implementation of the counter-cyclical principle suggested by Yusuf (AS) around four thousand years ago, in response to the King of Egypt's dream, to overcome the famine of seven years through saving grain during seven years of abundance. In general, the counter-cyclical principle encourages saving during times of plenty and spending during times of scarcity, activities which today help to stabilise the business-cycle.Method - Library research is applied since this paper relies on secondary data by thoroughly reviewing the most relevant literature. This paper reviews the commodity-based currency systems proposed before, during and after the Second World War by several prominent economists (particularly Keynes, 1938; Graham, 1940; Hayek, 1943; Grondona, 1950 and Lietaer, 2001) all of which basically incorporated the counter-cyclical principle of Prophet Yusuf (AS). The primary purpose of these commodity-based currency systems is to stabilise the real value of money in order to improve macroeconomic stability. Additionally, this paper provides an in-depth analysis of Grondona system of conditional currency convertibility.Results - The Grondona system would partially stabilise the real value of each country's national currency in terms of a range of durable, essential, basic imported commodities, thereby also partially stabilising the prices of the selected commodities in terms of the national currency of each country implementing the system.Conclusion - The Grondona system of conditional currency convertibility as compared to other commodity-based currency systems is more practical. Its primary advantage in comparison to other proposals of commodity reserve currency is that it could be implemented in parallel with the existing monetary system. Accordingly, it could be taken as a preliminary step towards a monetary system based on real money such as gold dinar.Keywords : Counter-cyclical principle; Grondona system; Commodity-based currency system (s).
Legality of Tawarruq in Islamic Finance Nur Yuhanis Bt Ismon
Tazkia Islamic Finance and Business Review Vol. 7 No. 1 (2012)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v7i1.6

Abstract

Objective – Islamic finance has been established as an alternative to the conventional banking system which is made up component not permitted under Shariah. Tawarruq is one of the Islamic finance products which commonly used in Islamic banks. This research assesses two important areas which include the principle of Tawarruq in Fiqh perspective and the practical aspect of such principle in Islamic banks in Malaysia.Method – The method used for this research is comparative analysis.Result – This research begins to explore the different views of the proponent and opponents toward the legality of Tawarruq in Fiqh . Instead of considering the basic condition of the valid sale, the other aspect has to be pondered by the contemporary scholars to render Tawarruq is valid sale according to Shariah. The legality of Tawarruq has been debate by some scholars. Due to that, there are different resolution and rulings from Islamic countries on legality of of Tawarruq . In the practical aspect, Tawarruq has been used in Malaysia by Bursa Malaysia Suq Al Sila' as a trading platform and it uses Crude Palm Oil (CPO) as the commodity in Tawarruq transaction. While, in the Middle East, it uses London Metal Exchange (LME) in dealing with commodity transaction through Tawarruq principle.Conclusion – Based on the legal argument on the permissibility of Tawarruq , it can be summarized that Tawarruq is permissible but subject to certain condition. Provided that genuine Tawarruq is permissible than organized Tawarruq in Tawarruq transaction.Keywords: Tawarruq, Murabahah
Mobile Banking for Empowerment Muslim Women Entrepreneur: Evidence from Asia (Indonesia and Bangladesh) Lucky Nugroho; Syed Lutful Kabir Chowdhury
Tazkia Islamic Finance and Business Review Vol. 9 No. 1 (2015)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v9i1.79

Abstract

Objective - Women entrepreneurs have positive contribution to the household economy in particular, and the sustainable economic development in general. Nevertheless, there are limitations in mobility for women entrepreneurs, especially in Muslim countries to conduct their business activities outside the home, which was due to concern, to take care of their children, and the values or customs, which is embraced by the local community, so that limited mobility of women entrepreneurs, not because of the Islamic religiosity. Therefore, is requires form of technology solutions for women entrepreneurs, which can reduce, the limitations.Methods - literature reviewResults - the role of mobile banking as well as branchless banking for women entrepreneurs has been shown to have a very important role to connect their access to financial services. The role of education for women, is also an important factor to improve the knowledge and ability to use technology, including mobile banking services. In addition to the phenomenon of the increasing number of women entrepreneurs and the growing literacy of women in developing countries such as Indonesia and Bangladesh, it will have an impact on increasing the professionalism of women entrepreneurs, and the demand for technology-based financial services such as mobile banking.Conclusions - Implementation of this program must have the support of all stakeholders, including the cooperation between the banks with microfinance institutions to expand the reach of the benefits of this technology. Keywords: Women Entrepreneur, mobile banking, branchless banking,
Money in Islam: The Siyasah Shar‘iyyah’ Perspective and Implementation Strategy Bedjo Santoso
Tazkia Islamic Finance and Business Review Vol. 7 No. 2 (2012)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v7i2.14

Abstract

Objective – The idea of revisiting the currency and gold dinar in Islamic view is an interesting discuss in the current monetary system. This study therefore investigated the gold as currency in Islamic view. The survey includes historical aspect, supremacy of gold currency and the weakness of fiat money by employed maslahah-mursalah approach. Besides that, the study discussed law of gold as money in light maqashid sharia , and Siyasah Syar’iyya approach, determine the obstacles and barriers to gold dinar implementation on the current economic system and toprovide appropriate model and stepping strategy to implement gold dinar as currency in the society.Method –This study is a qualitative approach based on issues that have been raised. Deductive method is considered as an appropriate method to explore the implementation of gold currency. This is because it requires a comprehensive discussion on the collected data to develop an appropriate model. This research employed historical study and library research.Result – The review declared that gold coins as money served ‘maslahah ’. However, it is difficult to implement due to some obstacles. Stepping is necessary to avoid chaos condition. Numerous obstacles are taken place. It takesat least15years and it could be startedby educating people. Then is followed by gold in the domestic transaction that backed-up by information/communication technology. Involving the Cooperatives model also can be the best model. However, radical way is not appropriate as it faces a challenge from IMF in the Article IV, part 2 (b) (i), and therefore political support is needed.Conclusion – The initial using gold / silver as money is permissible. Nevertheless, the ruling is subject to change when the government wants to print its own currency. If the primary objective of the printing is to complete the implementation of the Sharia laws which have been charged to them (especially the law with respect to currency such as zakat, kanzul mall, hudud, diyat, sarf, etc.) As well as to protect the entire territory from the possibility that the use of foreign currency may harm the economy of its people, then the ruling becomes mandatory .Keywords : Fiat Money, Gold Money, Monetary System, Siyasah Shar’iyah
Batik Painting Employees’ Welfare In Yogyakarta (An Analysis Of Maqasid Sharia Framework) kusuma chandra kirana; Sri Haryani
Tazkia Islamic Finance and Business Review Vol. 9 No. 2 (2015)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v9i2.95

Abstract

Objectives - The main purpose of this study is to analyze the implementation of welfare concept from the Islamic Economic perspective in Sub Sector Batik Painting Industry in Yogyakarta.Methods - This is an explanatory research study with analytical descriptive of kashif analytical. This study uses rational-empirical approach (deductive). The research begins with empirical facts of an event/phenomenon that shows the number of batik industry in Yogyakarta. Maqasid Sharia is used to analyze the object of the research. Therefore, this study can be categorized as empirical-rational (inductive). The study was conducted in Yogyakarta that consists of 5 districts, namely: Sleman, Bantul, Kulon Progo, Gunung Kidul and Yogyakarta.Results - Maqasid sharia as an indicator of welfare has been implemented in most of the batik painting industry in Yogyakarta, with the highest order is hifzhul-‘aql, followed by hifzhul-maal, hifzhun-nasl, hifzhun- nafs, and the lowest is hifzhud-din. By order of the area of application, the highest is Kulon Progo (70.31%), followed by Yogyakarta (70.26%), Bantul (70.25%), Sleman (60.09%) and the lowest is Gunung Kidul (50.29%).Conclusion - Based on the analysis of  socio-economic welfare, as much as 64.7% of employees were able to meet the needs of their family life, while the remaining 33.3% were classified as mustahiq (poor) which require serious attention. Based on the analysis of Ibn Khaldun’s concept on welfare, Batik industry in Yogyakarta has not fully implemented the welfare yet. It is characterized by the application of distributive justice between the owner and the employees are still not in accordance with the Hadith of the Prophet, which is 1: 2.

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