cover
Contact Name
Bagas Bambang Pamujo
Contact Email
altijarah@unida.gontor.ac.id
Phone
+6281217492109
Journal Mail Official
altijarah@unida.gontor.ac.id
Editorial Address
Main Campus Universitas Darussalam Gontor, Raya Siman St. Km 6, Siman, Ponorogo, Indonesia
Location
Kab. ponorogo,
Jawa timur
INDONESIA
Al Tijarah
ISSN : 24604089     EISSN : 25282948     DOI : https://doi.org/10.21111/tijarah
Core Subject : Economy, Science,
Al Tijārah (E-2528-2948 and P-2460-4089) is a semiannually journal published by University of Darussalam Gontor. In line with the objective of the university, the journal is committed to the development and promotion of contemporary issues in Islamic management and management in its broadest sense in order to keep scholars on research in the area of management. The editorial board welcomes original submission in the fields of management, finance, human resource management, marketing, operational management, and strategic management including from an Islamic perspective. Al Tijarah is currently indexed by DOAJ, Google Scholar, Garuda, Crossref, BASE, Sinta 4 and other reputated indexes in the future.
Articles 6 Documents
Search results for , issue "Vol 1, No 2 (2015): December 2015" : 6 Documents clear
Analisa Kinerja Dewan Pengawas Syariah di Bank Syariah Rahma Yudi Astuti
Al Tijarah Vol 1, No 2 (2015): December 2015
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.955

Abstract

Sharia Supervisory Board (SSB) comprehensively supervise the overall product of Islamic banks. SSB then serves also as auditor of sharia is the answer to the emerging challenges of how to supervise Islamic economic institutions to remain current in accordance with the provisions of Islamic Sharia. Based on the above issues of interest to delakukan research on the role and responsibilities of the Sharia Supervisory Board of Islamic Banks. Through this study the authors wanted to know how an application in the field of surveillance conducted by SSB, by analyzing the regulations issued either BI or National Shariah Council. In its analysis the authors use an empirical approach and an analytical approach to analyze the problem was examined by field work with interviews and questionnaires for the next question was whether the line with the norms set by Bank Indonesia. The approach used is to better determine the extent to which the roles and responsibilities of SSB in the homeland. From the results obtained by analysis of the answers that the surveillance conducted by SSB against Islamic Bank has not fully maximized. In fact, only a small portion has actually supervise properly. Then the realization that SSB is the most important and influential in the Islamic Bank have not fully realized that in the end SSB participation in the daily activities of the bank can not do. Even the arrival of SSB against Islamic Bank to conduct surveillance is also very rare.
Manajemen Risiko Pembiayaan Murabahah di BMT Amanah Ummah Endro Wibowo
Al Tijarah Vol 1, No 2 (2015): December 2015
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.951

Abstract

This study aims to determine and analyze the process of murabahah financing risk management. Murabahah financing still dominates financing composition in sharia financial institutions, including BMT. BMT considers that murabahah financing process has a small risk so BMT expend more financing to this type. The composition of murabahah financing that is still very large in BMT and the existence of muamalah rules which states that "profit is in return from the readiness to bear losses" causing murabahah financing risk management process since prospective members or members of BMT proposed financing until the repayment of financing installments interesting to investigate. This research uses qualitative approach. Primary data comes from interviews with administrators and managers of BMT, participatory observation, and focus group discussions (FGD) as well as documents related to murabahah financing. Secondary data comes from books, journals, magazines, newspapers, and documents or reports of research activities ever undertaken related to financing in BMT Amanah Ummah. This study concludes that: (1) BMT Amanah Ummah has not conducted risk management process properly because it has not documented risk management process. (2) Risks that are the main focus in murabahah financing in BMT Amanah Ummah are financing risks, namely the risk of failure of prospective members or members of financing in fulfilling the obligation to pay the installment of financing. (3) BMT Amanah Ummah has not applied sharia principles because the transaction contains riba jahiliyyah.
Studi atas Akuntansi Universitas sebagai Organisasi Nirlaba: Menuju Good University Governance Ely Windarti Hastuti
Al Tijarah Vol 1, No 2 (2015): December 2015
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.956

Abstract

As one of the non-profit organizations, the College became one of the entities of interest to be discussed, because it may just be a rarity that write about the institution of this one. In PSAK 45 published Bond Akuntan Indonesia (2010) submitted thatthe characteristics of different non-profit entities with business entities. The fundamental difference lies in the way the non-profit entity acquiring the resources neededto perform a variety of activities. As one of the non-profit organizations, the Collegebecame one of the entities of interest to be discussed, because it may just be a rarity that write about the institution of this one. Higher education institutions have long experienced the pendikotomian into the universities, private colleges and non-governmental and non-profit organization. Therefore, this paper tries to discuss about the treatment of accounting for the University as one of the non-profit organizations in order to achieve transparency and accountability towards the public, be it government-owned universities, or private and toward a new concept of the currently vigorous proclaimed, i.e. Good University Governance.
Proses Penentuan Penerima Zakat, Infaq, dan Shadaqah pada Lembaga Amil Zakat di Surabaya Yayan Firmansah
Al Tijarah Vol 1, No 2 (2015): December 2015
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.952

Abstract

Zakat, infaq, and shadaqah (ZIS) are the important instruments in Islamic Economic. Especially zakat, it can be seen from the states of zakat with sholat in 29 verses of Al Quran. Because ZIS is estimable in empowering the society economy, it has to be well managed by zakat administrator institution. Therefore, for achieving that goal, zakat administrator institution has to be able in determining people who have rights to receive zakat to avoid zakat distribution overlapping. This research has a goal in identifying the determination of zakat receivers (mustahiq) in zakat administrator institution in Surabaya. There are four research objects: Dompet Dhuafa Republika, Pos Keadilan Peduli Umat, Yayasan Dana Sosial Al Falah, and Baitul Maal Hidayatullah. It will use descriptive qualitative as the research approach. The results of this research conclude that each zakat administrator institution has different criteria of zakat receivers, especially in poor and needy people criteria. The differences can be seen from the standard of poverty used by zakat administrator institution.
Efektifitas Penerapan Program Penanganan Turnover Karyawan Staf Manajemen PT. BEHAESTEX Group Ratna Juita
Al Tijarah Vol 1, No 2 (2015): December 2015
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.953

Abstract

The purpose of this research are to recognize turnover management program implementation effectiveness of management staffs of PT. BEHAESTEX Group and know the causes aspect the employee who leave out then program that given is the target precise. This research used qualitative method with qualitative descriptive research type. Information digging by in depth interview, observation, and documentation taken from HRD data. Research subjects as 18 respondents obtained from staff employee who already terminated from PT. BEHAESTEX Group since 2010 until 2012 and represented each department. The result of the research indicates that effective turnover management program only one program that is employee training. While three other programs that are induction and orientation, coaching and counseling, building and brainstorming ineffective. The causes are the aim does not appropriate, human resources development qualification as program implementer is lack of competence and inconsistency program implementation. Beside found that the causes aspect which result employee terminated could be classified with work term under two years namely unable to adjustment with corporate culture, high idealism and accepted as civil servant. While work term over two years the causes are injustice pay, superior mind pattern still departmental and career stage is unobvious.
Efektifitas Pelaksanan Program CSR PT Tirta Bahagia Anggara Prihardana
Al Tijarah Vol 1, No 2 (2015): December 2015
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.954

Abstract

CSR first appeared in official discourse since the presence of academic writings of Howard Bowen, entitled Social Responsibility of Businessmen raised in 1953. CSR in the meaning of Bowen refers to the obligation of business to make and implement policies, decisions, and actions that follow the norms in a society. In the implementation of the program of corporate social responsibility (CSR), PT Tirta Bahagia has a lot of activities in the field of education, the environment or health. In carrying out these activities there are several stages performed i.e. ranging from planning, implementation, and evaluation. In this discussion that became the focus of research is on the development of the well absorption done by the company in the village which is also the location of the factory. PT Tirta Bahagia starting the planning stages are not based on the order in which they should be, i.e. starts with vision and mission would formulate but positioning the provision of funds (budget) being the first with reason a very limited source of funding, causing the program to be run CSR activities should be adapted to the existing funds.

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