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At-Tawassuth: Jurnal Ekonomi Islam

tawassuth
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Published by Universitas Islam Negeri Sumatera Utara

ISSN : 2580944X EISSN : 25490230 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Arjuna Subject : -

Articles 10 Documents

Search results for , issue "Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024" : 10 Documents clear

Foreign Valuta (In the Perspective of Islamic Economics) Hannanong, Ismail; Bin Sapa, Nasrullah; Wijaya, Abdi; Nur Haslin, Muh Ilham
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.20244

The purpose of this study is to determine and analyze the views of Islamic economic law on foreign exchange (Al-Sharf), which is one of the transaction tools to meet basic human needs throughout the world today. Forex transactions are very common in the community. This forex transaction is motivated by basic needs when transacting across countries or in other countries. This research uses a qualitative method using a literature study to find out the Islamic view of foreign exchange. There are several types of forex / sharf buying and selling schemes encountered such as spot, forward, swap and option but it is still necessary to know which ones are allowed in the Sharia economic system and which ones are not allowed and the reasons through reading literature, books and documents that discuss foreign exchange trading, as well as reviewing and analyzing them from the perspective of Islamic economic law.

Zakat Pada Masa Pandemi Covid-19: A Systematic Literature Review Ismail, Ismail; Wulan, Nur; Fitriani, Fitriani; Rahman, M.Saiful
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.20134

Covid-19 causes a wide range of economic, health, and social change problems globally. As a result, countries are no longer orderly in allocating development budgets because they are focused on tackling the covid-19 pandemic. This research aims to map the topics and research issues on zakat during the Covid-19 pandemic. The method used was Systematic Literature Review (SLR) with analysis using the Vosviewer application. The 31 articles reviewed were sourced from the Scopus database from 2020 to 2023. The results revealed that there were 31 researchers who examined zakat during the Covid-19 pandemic. Indonesia is the country with the highest number of studies on zakat. This was triggered by the massive utilisation of zakat funds for covid-19 prevention after the issuance of the fatwa by the Indonesian Ulema Council. At the zakat collection stage, the topic of Person and Community is an issue that is widely researched because of its influence on zakat collection. The Model topic becomes an important issue at the zakat distribution stage which can be channelled through Business Capital, Revolving Funds, and scholarships. For the latest topic, Lazismu and Zakatech are the main issues. Lazismu is one of the zakat institutions that massively overcomes the impact of Covid-19. Meanwhile, the digitalisation of zakat management is important to be applied for the future. While Lazismu and Model topics are also part of the dominant topics.

Strategi Fundrising Filantropi Islam Dalam Meningkatkan Kesejahteraan Masyarakat (Studi Kasus Koin Berkah Di Desa Gunungteguh) Hafidz, Abdul
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.19743

Islamic philanthropy is one source of progress for Muslims. However, the Islamic philanthropy movement will not be able to run well if it is not supported by an adequate fundraising strategy so that the fundraising process runs smoothly. The Blessed Coin Institute in Gunungteguh Village is a philanthropic institution that tries to collect coin funds to be distributed for social benefit. Every individual keeps a tin of blessed coins in his house, then he can put coins into the tin at any time and in any amount. The proceeds from collecting blessing coins are used for social benefit. Therefore, this research focuses on two things; 1) What is the role of blessed coins in improving the welfare of the people of Gunungteguh Village? 2) What is the fundraising strategy for Blessing Coins in optimizing the Islamic Philanthropic Movement in Gunungteguh Village?To obtain maximum results, this research uses field research with a descriptive qualitative approach using the Miles and Huberman model. Data analysis techniques use data reduction, data presentation, and conclusion drawing/verification. To test the validity of the data, this was done by extending observations, increasing persistence, and triangulation.The results of this research are first, the Blessing Coin Institution has a quite significant role in improving the welfare of the Gunungteguh Village community. This role can be categorized into three things, namely; as a facilitator, donor and leader. These three roles are not only able to improve community welfare, but are also able to increase public awareness of philanthropy. Second, the Blessing Coin Institute uses four types of fundraising strategies, namely; face to face, direct mail, special events, and competitors. Apart from that, the Blessing Coin Institute also uses two fundraising strategies, namely; direct fundraising and indirect fundraising.Keywords: Fundraising Strategy, Islamic Philanthropy, Blessing Coins

Peran Penalaran Moral dalam Perspektif Islam Terhadap Whistleblowing Husna, Asmaul
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.20141

Penelitian ini mengeksplorasi peran penalaran moral dalam konteks pengaruh skema insentif terhadap perilaku whistleblowing. Whistleblowing, sebagai tindakan melaporkan pelanggaran etika atau hukum di tempat kerja, telah menjadi fokus perhatian dalam bidang etika bisnis dan manajemen. Skema insentif, termasuk insentif finansial dan non-finansial, telah diidentifikasi sebagai faktor yang mempengaruhi keputusan individu untuk melaporkan perilaku tidak etis. Namun, penting untuk memahami bahwa penalaran moral individu juga memainkan peran kunci dalam proses pengambilan keputusan whistleblowing. Penelitian ini mengevaluasi literatur terkait untuk mengungkap bagaimana penalaran moral memengaruhi hubungan antara skema insentif dan whistleblowing. Penelitian ini menemukan bahwa individu dengan penalaran moral yang tinggi cenderung lebih mungkin melaporkan pelanggaran, bahkan dalam ketiadaan insentif eksternal. Namun, insentif dapat memperkuat atau melemahkan dampak penalaran moral terhadap whistleblowing. Implikasi praktis dari kajian ini termasuk pentingnya organisasi dalam memperhatikan aspek penalaran moral dalam merancang skema insentif untuk mendorong perilaku whistleblowing yang etis dan bertanggung jawab.

Literasi Ekonomi Islam: Potret Pada Alumni IAIN Kerinci Mursal, Mursal; Fauzi, Muhammad; Ditama, Rezki Agrisa
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.19747

This study aims to look at Islamic economics literacy on alumni of FEBI IAIN Kerinci, both in terms of knowledge, understanding and ability to apply attitudes (actions) from Islamic economics material that was studied during college into everyday life. This research uses a qualitative descriptive method, relying on verified data from interviews and observations on alumni of FEBI IAIN Kerinci as the main source, which is analyzed using data reduction, data display and data verification methods. The results of the research show that the Islamic economics literacy on alumni of FEBI IAIN Kerinci shows that some of them have knowledge and understanding of Islamic economics at the Sufficient Literate level, and also some of them also have knowledge and understanding at Less Literate, and even some of them have knowledge and understanding is at Not Literate. This is how it is implemented, it appears that some have been able to apply it in their daily economic activities well, but others are still not able to apply it in their daily economic activities.

Faktor-Faktor Yang Mempengaruhi Cadangan Devisa Di Indonesia Savira, Nadya Pambudianing; Zafrizal, Meliza
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.20042

Foreign exchange reserves become a measure of wealth for a country. Foreign exchange is used to finance various national development initiatives. In 2022, the country with the 3rd largest foreign exchange reserves in ASEAN is Indonesia. This study analyzes the relationship between inflation, interest rates, exports, and foreign debt as independent variables and foreign exchange reserves as dependent variables in Indonesia using time series data from 2015-2023 in the form of monthly data. Multiple regression analysis is applied as an analysis technique. Based on the studies that have been conducted, the study findings partially state that foreign exchange reserves are not significantly affected by interest rates, inflation, and exports. However, partial external debt is significant to foreign exchange reserves. However, the researchers recommend that other researchers can continue with differences and novelty in scientific thinking and are expected to include other variables such as the number of countries, years of research, and the study of more theories.

Analisis Strategi Pemasaran Untuk Meningkatkan Penjualan Pada Sugest Kopi Keude Matangglumpangdua Nora, Yeni Safitri; Rini, Endang Sulistya; Fadli, Fadli
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.19414

This research aims to examine the analysis of marketing strategies to increase sales on Sugest Kopi Keude Matangglumpangdua. Research methods with qualitative methods are based on the philosophy of postpositivism with a descriptive qualitative approach. The research took place at Sugest Kopi Keude Matangglumpangdua, Peusangan District, Bireuen Regency which was carried out from July 2021 to September 2021. Sugest Kopi is a café. The data type is primary data and secondary data. Data collection techniques include observation, documentation, and interviews. As for the data analysis technique with SWOT analysis. The results showed an average score of internal strategy factor scores of 7,69. This means that the internal strategy factor is in the strong and high category, which is already very good in terms of strengths and or weaknesses in the Sugest Kopi business opportunity. The average score of the external strategy factor score was 9,12. This means that the external strategy factor is in the strong and high category, which is already very good in terms of opportunities and or threats of business opportunities in Sugest Kopi. Sugest Kopi also needs to increase the number of supporting facilities to attract consumers to return to buy and visit by providing seats to lean on. Of course, free Wifi is provided to consumers.

Pemberdayaan Usaha Mikro Perempuan: Peran Kunci Literasi Risiko Berbasis Syariah Dharma, Budi
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.20248

Sharia-based risk management goes beyond conventional risk management practices by aligning with Islamic principles and ethics. It involves identifying, assessing, and mitigating risks while ensuring compliance with sharia law. The research tries to analyse the results of integrating these principles into micro-enterprise management, involving at least 40 women entrepreneurs in Medan City. The research used a qualitative approach, with data collection obtained from observations and interviews with women entrepreneurs. The population is comprised of juice businesses owned by women in the city of Medan, with data collection techniques using area sampling. The results of the analysis found at least 5 critical risks. The results of the analysis show the role of sharia-based risk literacy in empowering women's micro-enterprises, where a strong understanding of Sharia principles can be a key factor in increasing the success and resilience of women's micro-enterprises. With good risk literacy, women micro-entrepreneurs can manage risks more effectively, make wiser decisions, and develop their businesses in a way that complies with sharia principles.

Transformasi Bisnis Sebagai Wahana Ibadah Dan Muamalah Dalam Perspektif Ekonomi Islam Wahyuddin, Wahyuddin; Amir, A. M. Nur Atma; Muin, Rahmawati
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.20322

Business is an important aspect of human life as a means of fulfilling economic needs. However, in an Islamic perspective, business is not only seen as a profit-seeking activity, but also as a field of worship that is worth muamalah. This concept integrates economic and spiritual aspects, where every business activity carried out with good intentions and the right way will be worth worship in the sight of Allah SWT. This research aims to find out Business as a Field of Worship charity and to find out the behaviour of business people in Islam. This research method uses library research methods or library research. The results showed that business is not only seen as an economic activity, but also can be a land of worship full of blessings. This concept is based on the principle that all activities carried out with good intentions, the right way according to Islamic law, and produce benefits for others can be a means of charity and worship to Allah.

Analisis Penerapan Psak No.109 Tentang Akuntansi Zakat, Infak, Dan Sedekah Pada Laporan Keuangan Badan Amil Zakat Nasional Kota Pontianak Setyoningsih, Rahma Putri; Espa, Vitriyan; Desyana, Gita
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IX | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v9i1.20142

Badan Amil Zakat Nasional (BAZNAS) yaitu sebuah lembaga pemerintah non-struktural yang mempunyai tanggung jawab dalam mengelola dana zakat, termasuk untuk program-program penanggulangan kemiskinan, dengan tujuan utama meningkatkan kesejahteraan masyarakat. Penerapan PSAK 109 sangat penting bagi organisasi pengelola zakat karena menunjukkan profesionalisme dalam pengelolaan dana zakat, infak, dan sedekah, serta memastikan akuntabilitas, transparansi, dan kepatuhan hukum. Namun, belum semua lembaga pengelola zakat telah sepenuhnya mengimplementasikan PSAK ini. Oleh karena itu, penelitian tujuannya untuk menilai kesesuaian laporan keuangan yang disajikan oleh BAZNAS Kota Pontianak. Penelitian ini mengadopsi metode deskriptif kualitatif dan data sekunder, yaitu laporan keuangan BAZNAS Kota Pontianak tahun 2023. Temuan penelitian menunjukkan bahwa BAZNAS Kota Pontianak belum betul-betul mematuhi PSAK 109, dikarenakan hanya menyajikan Laporan Posisi Keuangan, Laporan Perubahan Dana, dan Laporan Arus Kas. Keterbatasan ini disebabkan oleh kurangnya penguasaan PSAK 109 oleh sumber daya manusia BAZNAS.

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