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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 197 Documents

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Pengaruh Pertumbuhan Ekonomi dan Tingkat Kemiskinan Terhadap Outstanding Zakat di Indonesia Wulandari, Vivin; Anwar, Deky; Ridho, Sari Lestari Zainal; Romadayanti, Chintia
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. X | No. 2 | 2025
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v10i2.26675

This study aims to examine the effect of economic growth and poverty rate on outstanding zakat in Indonesia. The research employs a quantitative descriptive approach using panel data collected from the Central Statistics Agency (BPS) and the National Zakat Agency (BAZNAS) covering the period from 2010 to 2024. The data were analyzed using multiple linear regression with the aid of EViews software. The results reveal that the poverty rate has a negative and significant effect on outstanding zakat in Indonesia, while economic growth shows no significant influence. The coefficient of determination (R²) of 0.4896 indicates that nearly half of the variation in outstanding zakat can be explained by changes in the poverty rate. Simultaneously, the F-test results indicate that the overall model is significant (F-statistic = 12.73; Prob(F) = 0.000154 < 0.05). However, the partial test shows that only the poverty rate variable is statistically significant (p = 0.0001), whereas economic growth is not significant (p = 0.3932). The poverty rate coefficient is negative (-3.09E+11), implying that a decrease in poverty tends to increase outstanding zakat. Meanwhile, economic growth does not exhibit a significant relationship, suggesting that GDP growth does not automatically lead to an increase in zakat disbursement. The negative relationship indicates that as poverty decreases, outstanding zakat rises; conversely, when poverty increases, zakat funds are distributed more quickly to the mustahiq (beneficiaries), resulting in a lower remaining zakat balance. In other words, these findings reflect a responsive and linear zakat distribution mechanism aligned with the socioeconomic conditions of society.

Strategy for Developing MSMEs to Support the Halal Tourism Sector in Banda Aceh City Jalilah, Jalilah; Isnaliana, Isnaliana; Djakfar, Inayatillah; Amanatillah, Dara
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. X | No. 2 | 2025
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v10i2.26589

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting regional economic development, including in the advancement of halal tourism in Aceh. Banda Aceh, as the center of economic and religious tourism activities, holds great potential to become a model of a halal tourism city based on Islamic values. However, this potential has not been fully optimized due to various challenges in strengthening the capacity and halal certification of MSME actors. This study aims to analyze the development strategies of MSMEs in supporting the halal tourism sector in Banda Aceh City. The research employs a qualitative approach with descriptive analysis methods. Data were collected through interviews with several relevant parties, including MSME actors in Banda Aceh and Aceh Besar, the Aceh Office of Cooperatives and MSMEs, the LPPOM-MPU Aceh, and the Aceh Department of Culture and Tourism. Secondary data were obtained through library research from various literature sources, media, and academic journals. The results indicate that strengthening the halal tourism sector largely depends on the active role of MSMEs in providing high-quality halal products. The strategies that need to be implemented include enhancing halal literacy and education, accelerating the halal certification process, establishing institutional synergy, expanding market access and product digitalization, and facilitating access to Sharia-based financing. The implementation of these strategies is expected to position Banda Aceh as a leading halal tourism destination while strengthening the community's economy based on Islamic principles.

Pengaruh Produksi Kurs Dolar dan Harga Internasiional Terrhadap Ekspor Kopi Indonesia Tahun 2015-2024 Dalam Perspektif Ekonomi Islam Elsa Rani Shadewi; Asriani Asriani; Taufiqur Rahman
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. XI | No. 1 | 2026
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v0i1.29737

Studi ini meneliti keberpengaruhan produksi kopi, nilai tukar dolar, dan harga kopi dunia terhadap kinerja ekspor kopi Indonesia dari tahun 2015 hingga 2024, dengan kerangka ekonomi Islam sebagai dasar analisis utama. Studi mempergunakan data yang dikumpulkan dari sejumlah word bank serta (BPS). Data tersebut kemudian dianalisis secara kuantitatif memanfaatkan teknik regresi linier berganda Ordinary Least Squares/OLS. Pendekatan ini mencakup pengujian seperti uji asumsi klasik, uji koefisien determinasi, uji (F), serta uji parsial (t). Ekspor kopi dunia tidak terpengaruh oleh produksi, nilai tukar dolar, atau harga luar negeri, menurut hasil estimasi secara keseluruhan. Harga kopi internasional memiliki pengaruh yang jauh lebih besar serta lebih positif atas ekspor kopi Indonesia dibandingkan variabel produksi dan nilai tukar dolar, keduanya ada keberpengaruhan kecil namun negatif. Dengan berpedoman pada konsep maqashid al-shariah—kesejahteraan, keadilan ('adl), serta keseimbangan (tawazun)—dari perspektif ekonomi Islam, temuan ini menekankan perlunya peningkatan daya saing ekspor, peningkatan produktivitas yang adil, dan menjaga stabilitas harga. Karena alasan ini, studi berfungsi ganda: berkontribusi pada temuan empiris saat ini serta menyarankan pendekatan normatif-empiris guna merancang kebijakan ekspor kopi yang saling menguntungkan, berkelanjutan, serta berorientasi pada masyarakat.

The Influence of the Maqashid Syariah Index Based on the Thought of Asy-Syatibi on the Market Share of Islamic Commercial Banks in Indonesia fatih zaidan; Shaifurrokhman Mahfudz
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. XI | No. 1 | 2026
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v0i1.28736

This study examines whether the implementation of Maqashid al-Shariah—grounded in al-Shatibi’s higher objectives framework and operationalized through the Maqashid Shariah Index (MSI)—contributes to increasing the market share of Islamic commercial banks (Bank Umum Syariah) in Indonesia. Using an explanatory quantitative approach, the research employs secondary data from annual reports and OJK Islamic banking statistics for the 2016–2023 period. The MSI is measured through three dimensions: tahdzib al-fard (human development), iqamah al-‘adl (justice), and jalb al-maslahah (public welfare), with total assets, capital adequacy ratio (CAR), and number of branches considered as control variables. Panel data estimation indicates that the fixed effects model is the most appropriate specification. The results show that, partially, only tahdzib al-fard is statistically significant, yet its negative coefficient should be interpreted cautiously due to extremely low variation in the data. Meanwhile, iqamah al-‘adl and jalb al-maslahah are not statistically significant on an individual basis. Simultaneously, the MSI dimensions jointly affect market share, although bank-specific characteristics remain more dominant in explaining market share differences across banks. These findings imply that maqashid-based performance may function more as a long-term, reputational and legitimacy mechanism rather than an immediate driver of market share expansion.

Efektivitas Pemungutan Pajak Daerah terhadap Usaha Sarang Burung Walet dalam Menunjang Pendapatan Daerah (Dalam Perspektif Ekonomi Islam) Dina Shahlia; Muzalifah Muzalifah
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. XI | No. 1 | 2026
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v0i1.29401

Sarang burung walet merupakan salah satu sektor usaha yang dikenai pajak daerah. Artikel ini bertujuan untuk menganalisis pemungutan pajak daerah terhadap usaha sarang burung walet yang berkontribusi dalam meningkatkan pendapatan daerah dengan tinjauan berdasarkan perspektif ekonomi Islam. Metode penelitian yang dipakai yaitu penelitian kualitatif dengan pendekatan studi literatur. Hasil temuan memperlihatkan bahwa berdasarkan perspektif ekonomi Islam pemungutan pajak terhadap usaha sarang burung walet diperbolehkan sesuai prinsip maslahah yaitu bertujuan demi kebaikan masyarakat. Adapun dalam praktik pelaksanaanya, pemungutan pajak daerah ini belum berlangsung secara optimal untuk mendukung peningkatan pendapatan daerah terutama di Kota Palangka Raya. Masih banyak wajib pajak yang tidak mendaftar, menghitung serta melakukan pembayaran pajak. Terdapat juga perilaku ketidakjujuran dan ketidakadilan dalam pemungutan pajak daerah yang diketahui tidak sejalan terhadap prinsip ekonomi Islam. Untuk itu, diharapkan skema perpajakan dapat diperbaiki oleh pemerintah daerah agar kesadaran wajib pajak meningkat dan dapat sesuai dengan prinsip ekonomi Islam demi optimalnya pendapatan asli daerah.

Pengaruh Investasi, Tenaga Kerja dan Pendidikan Terhadap Pertumbuhan Ekonomi Dalam Perspektif Ekonomi Islam Nisya Fauzi; Wahyu Iryana; Agus Kurniawan
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. XI | No. 1 | 2026
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v0i1.28851

Regional economic growth is influenced not only by output expansion but also by the effective utilization of production factors. Bandar Lampung City, as the economic center of Lampung Province, has experienced fluctuating growth, requiring an analysis of its determinants. This study examines the effects of investment, labor, and education on economic growth from an Islamic economics perspective during 2012–2024. A quantitative associative approach was applied using secondary time-series data from the Central Bureau of Statistics (BPS). The data were analyzed using multiple linear regression with the Ordinary Least Square (OLS) method after classical assumption tests. The results show that labor has a negative and significant effect, while investment and education have positive but insignificant effects. Simultaneously, all variables significantly influence economic growth. These findings emphasize the importance of the quality and effectiveness of production factors in promoting equitable regional economic growth.

Analisis Kepatuhan Syariah Terhadap Larangan Riba dan Gharar Pada Produk Pembiayaan Murabahah di Bank Syariah Indonesia Rizqina Faraaj; Muthia Ghassanie Julaeha; Haikal Ramadhan; Dera Meliana; Rina Khoirunnisa; Muhammad Zacky Alvian
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. XI | No. 1 | 2026
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v0i1.28992

The development of the Islamic banking industry in Indonesia has experienced significant growth along with growing public awareness of the importance of financial transactions in accordance with sharia principles. One of the most frequently used financing methods in Islamic banking is the murabahah contract. However, in its implementation, concerns remain regarding the potential for usury and gharar elements that could affect the level of sharia compliance in this type of financing. This study aims to analyze the implementation of the murabahah contract and assess sharia compliance in preventing usury and gharar in murabahah financing products at Indonesian Islamic banks. The approach used in this study was qualitative through a literature review. Data were collected from various secondary sources, including scientific articles, books on Islamic economics, fatwas from the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), and regulations related to Islamic banking in Indonesia. Data analysis was conducted using a descriptive qualitative method to consider the suitability between the concept of muamalah fiqh and the practice of murabahah financing in Islamic financial institutions. The research results show that, in theory, the murabahah contract has been designed in accordance with Sharia law because it is based on a clear sale and purchase transaction in terms of the principal price and profit margin. However, in practice, several potential problems remain, such as the use of conventional interest rates as the basis for margins and the wakalah mechanism in purchasing goods, which can result in inconsistencies with the principle of bank ownership of goods. Therefore, it is necessary to strengthen Sharia supervision and increase transparency in the implementation of murabahah financing to ensure the principles of fairness, transaction clarity, and Sharia compliance.

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