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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 182 Documents

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Faktor-Faktor Yang Mempengaruhi Optimalisasi Pengelolaan Wakaf Produktif Pada Badan Wakaf Indonesia Di Provinsi Riau Haniah Lubis; Tun Rustam; Nuryanti Nuryanti; Dhona Siwi Kafnaeni
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 1 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i1.15135

This study aims to examine in depth the factors that influence the optimization of productive waqf management at the Indonesian Waqf Board, especially in Riau Province. This research is descriptive and qualitative in nature with information retrieval using purposive sampling, namely waqf managers, especially BWI Riau Province. The data collection is through observation, interviews and Focus Group Discussion (FGD). The results of the study show that the factors influencing the optimization of productive waqf management at the Indonesian Waqf Board of Riau Province come from internal and external factors. The internal factors that directly or indirectly influence it are nazhir and managers or management of productive waqf assets. A professional nazhir must have competence, certification, and reputation, serve, be open, honest and nazhir and work full time. Management of productive waqf assets is carried out through fundraising (fundraising), landing (distribution of funds), managerial, reporting of waqf assets, normative management ethics, promotion and marketing, as well as audit activities. While the external factors that influence waqf management include society, regulations, media access, government, academics and Bank Indonesia.

Implementasi Prinsip-Prinsip Ekonomi Islam Dalam Operasionalisasi Koperasi Syariah Baituttamkin Lumbung Bersaing NTB Unit Lombok Barat Muhammad Qaes; Muhammad Irwan; Moh Huzaini
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 1 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i1.15185

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Implementasi operasional pada Koperasi Syariah Baituttamkin Lumbung Bersaing NTB Unit Lombok Barat dan untuk mengetahui dan menganalisis Implementasi operasional pada Koperasi Syariah Baituttamkin Lumbung Bersaing NTB Unit Lombok Barat sudah sesuai dengan syariah atau sebaliknya. Penelitian ini termasuk dalam penelitian kualitatif dengan metode eksplanatif. Terdapat tiga jenis informan yang digunakan dalam penelitian ini. Yaitu informan utama, informan kunci, dan informan tambahan. Penentuan informan menggunakan teknik purposive serta peneliti berperan sebagai instrument kunci dari awal sampai akhir. Teknik pengumpulan data menggunakan observasi, wawancara mendalam dan dokumentasi. Teknik yang digunakan dalam menguji keabsahan data dengan menggunakan triangulasi yaitu triangulasi sumber dan triangulasi teori. Berdasarkan hasil penelitian lapangan kegiatan koperasi syariah Baituttamkin Lumbung Bersaing NTB unit Lombok Barat dari sisi operasional menggunakan prinsip-prinsip syariah. Baik dari segi produk, tata cara pelaksanaan akad dan prinsip-prinsip ekonomi syariah dan Implementasi operasional yang dijalankan oleh Koperasi Syariah Baituttamkin Lumbung Bersaing NTB Unit Lombok Barat sudah sesuai dengan syariah. Syariah dari sisi operasional, produk-produk koperasi, dan akad-akad yang diterapkan. Kata Kunci : Koperasi Syariah, Operasional Koperasi , Ekonomi Islam.

Pengaruh Komunikasi Pemasaran, Kepercayaan dan Penanganan Keluhan Terhadap Loyalitas Nasabah Pembiayaan Murabahah di BPRS Puduarta Insani Widi Paratika Dewi; Syahrul Amsari
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i2.15224

This research was conducted with the aim of analyzing the effect of marketing communications, trust and complaint handling on customer loyalty in murabahah financing at BPRS Puduarta Insani. The research method used in this study is quantitative research and data collection techniques in this study using a questionnaire. The data analysis used in this research is data quality test, classic assumption test, multiple linear regression test, hypothesis test and determination test. Based on the results of the study, it shows that the Marketing Communicaion Variable (X1) has a positive and significant effect on the Customer Loyalty Variable of Murabahah Financing at BPRS Puduarta Insani (Y) with the acquisition of tcount (3,819) > ttable (1,989) with a significant value of 0,001 < 0,05, Variable Trust (X2) has a positive and significant effect on the Variable Costumer Loyalty of Murabahah Financing at BPRS Puduarta Insani (Y) with the acquisition of tcount (4,139) > ttable (1,989) with a significant value of 0,001 < 0,05, Complaint Handling Variable (X3) has a positive effect and significant to the Murabahah Financing Customer Loyalty Varible (Y) with the acquisition of tcount (14,525) > ttable (1,989) with a significant value of 0,001 < 0,05, test simultaneously on Marketing Communication Variables (X1), Trust (X2) and Complaint Handling (X3) states that there is a jointly significant effect on Customer Loyalty of Murabahah Financing at BPRS Puduarta Insani (Y) with the acquisition of Fcount (213,652) > ttable (2,71) with a significant level of 0,001.

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.

Dinamika Produksi Dalam Makroekonomi Islam: Analisis Terhadap Prinsip-Prinsip Ekonomi dan Implikasinya Pada Pembangunan Berkelanjutan Wulan Dayu; Windu Anggara; Isnaini Harahap
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i2.16975

Islamic economic thinking offers unique concepts that influence the way production is carried out, contributes to a fair economy, and is environmentally conscious. In the context of sustainable development, a deeper understanding of how Islamic economic principles can be applied to production processes and their impact on sustainable economic development in Indonesia is essential. The study uses a qualitative analytical approach by analyzing literature related to Islamic economic thinking and production concepts in Islamic macroeconomics. In addition, the research also involves studying production policies and practices based on Islamic economic principles as well as evaluating their impact on economic development and sustainability in Indonesia. The results of the analysis show that Islamic economic thinking emphasizes ethical principles in production, such as justice, social responsibility, and environmental sustainability. These concepts inspire a justice-based production approach and give attention to social and environmental aspects. These principles provide the basis for creating a fair production system, reducing social disparities, and promoting sustainable economic growth. The implications of this study are the importance of considering Islamic economic principles in managing production on a macroeconomic scale.

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

Pengaruh Intensi Berzakat dan Kegunaan Berzakat terhadap Kesejahteraan Muzakki Rania Salsabila; Masruchin Masruchin
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i2.15476

Berdasarkan survei, potensi pengumpulan zakat, infak dan sedekah di Jawa Timur sangat besar, dikarenakan jumlah penduduk di Jawa Timur yang beragama Islam sangat tinggi. Namun, besarnya potensi pengumpulan ZIS itu tidak menjamin bahwa seluruh penduduk yang beragama Islam, sadar dalam melakukan pembayaran ZIS ke Lembaga Amil Zakat, hal tersebut disebabkan karena kurangnya Intensi berzakat (niat berzakat) yang merupakan kewajiban bagi setiap muslim dalam melaksanakan perintah berzakat, dan juga kurangnya pengetahuan masyarakat terhadap manfaat atau kegunaan berzakat ke Lembaga Amil Zakat. Sehingga tujuan dari penelitian ini adalah untuk mengetahui dan menguji variabel pengaruh Intensi berzakat (niat berzakat) yang diwujudkan dengan adanya kesadaran muzakki dalam berzakat, dan pengaruh variabel kegunaan (manfaat berzakat) yang berhubungan dengan adanya motivasi muzakki ketika melaksanakan perintah membayar zakat terhadap kesejahteraan muzakki. Tingginya peranan variabel Intensi berzakat dan variabel kegunaan berzakat akan mendorong masyarakat dalam melaksanakan perintah membayar zakat sehingga memberikan kesejahteraan kepada muzakki, baik kesejahteraan yang bersifat duniawi maupun ukhrawi, juga kesejahteraan yang bersifat material maupun spiritual. Penelitian ini menggunakan metode kuantitatif melalui sebaran kuesioner untuk para muzakki di LAZISMU Jawa Timur yang memiliki populasi sebanyak 9.455 muzakki. Maka dengan menggunakan rumus solvin dapat ditentukan sampel sebanyak 107 muzakki. Hasil penelitian ini diolah menggunakan software SPSS versi 22. Penelitian ini membuktikan bahwa variabel Intensi berzakat berpengaruh secara parsial terhadap kesejahteraan dengan nilai signifikan sebesar 0,00 < 0,05 ; variabel kegunaan berzakat bepengaruh secara parsial terhadap kesejahteraan dengan nilai signifikan sebesar 0,00 < 0,05 ; variabel intensitas berzakat dan variabel kegunaan berzakat berpengaruh secara simultan terhadap kesejahteraan muzakki dengan nilai signifikan sebesar 0,00 < 0,05. Dalam penelitian ini, peneliti juga mengembangkan teori Intensi atau niat dalam berzakat yang disesuaikan dengan teori niat di dalam ilmu keislaman. variabel intensitas berzakat dan variabel kegunaan berzakat berpengaruh secara simultan terhadap kesejahteraan muzakki dengan nilai signifikan sebesar 0,00 < 0,05. Dalam penelitian ini, peneliti juga mengembangkan teori Intensi atau niat dalam berzakat yang disesuaikan dengan teori niat di dalam ilmu keislaman. variabel intensitas berzakat dan variabel kegunaan berzakat berpengaruh secara simultan terhadap kesejahteraan muzakki dengan nilai signifikan sebesar 0,00 < 0,05. Dalam penelitian ini, peneliti juga mengembangkan teori Intensi atau niat dalam berzakat yang disesuaikan dengan teori niat di dalam ilmu keislaman.

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.

Fraud Hexagon Theory Pada Kecenderungan Terjadinya Kecurangan Lasefrina Bancin; Novita Sari
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. VIII | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v8i2.18200

Penelitian ini bertujuan untuk untuk menganalisis dan mengetahui pengaruh elemen fraud hexagon theory (tekanan, kesempatan, rasionalisasi, kemampuan, arogansi dan kolusi) terhadap kecenderungan terjadinya kecurangan di Kabupaten Pakpak Bharat. Penelitian ini menggunakan pendekatan kuantitatif dan data yang digunakan adalah data primer. Teknik pengumpulan data menggunakan kuesioner angket. Populasi dalam penelitian ini adalah seluruh Aparatur Sipil Negara yang bekerja di 23 Organisai Perangkat Daerah kabupaten Pakpak Bharat dengan metode purposive sampling. Sampel penelitian ini sebanyak 42 orang. Teknik analisis data menggunakan analisis regresi linear berganda dengan software IBM SPSS Statistic 26. Hasil penelitian menunjukkan Variabel tekanan memiliki pengaruh terhadap kecenderungan terjadinya kecurangan, sedangkan kesempatan, rasionalisasi, kemampuan, arogansi dan kolusi tidak berpengaruh terhadap kecenderungan terjadinya kecrangan. Perbedaan penelitian ini dengan penelitian lainnya adalah penelitian ini berfokus pada fenomena tindak kecurangan korupsi yang merupakan kecurangan terbesar yang terjadi di indonesia.

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