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Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Tarbiyatut Tholabah Jl. Deandles No.1 Kranji, Paciran, Lamongan 62264 Jawa Timur
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Al-Musthofa: Journal of Sharia Economics
Published by Institut Agama Islam Tarbiyatut Tholabah Lamongan
ISSN : 26221977     EISSN : 26547228     DOI : https://doi.org/10.123/1234
Core Subject : Religion, Economy, Science, Social,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science
This journal contains writings of research results or theoretical studies related to sharia economics, sharia finance and sharia banking.This journal is published by the Faculty of Economics and Islamic Business IAI Tarbiyatut Tholabah Lamongan. This journal is published in 2 (two) editions every year, June and Desember editions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 89 Documents
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Sistem Bagi Hasil Tangkapan Ikan Para Nelayan Prespektif Ekonomi Islam: (Stusi Kasus Di Desa Campurejo Panceng Gresik) Tamam, Ahmad Badrut; Susanti, Ayunita Wardha
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 2 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i2.1158

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) mengetahui praktek bagi hasil tangkapan nelayan di Desa Campurejo. (2) Untuk mengetahui tinjauan ekonomi Islam sistem bagi hasil tangkapan nelayan di Desa Campurejo Panceng Gresik. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus. Pengumpulan data dilakukan dengan metode wawancara, observasi, dan dokumentasi. Sistem bagi hasil nelayan di Desa Campurejo masih menggunakan adat yang sudah berlaku sejak lama, namun cara bagi hasil tidak bertentangan dengan Islam karena telah memenuhi prinsip-prinsip yang terdapat dalam ekonomi Islam.
Legalitas Hukum Ekonomi Syariah Prespektif Teori Negara Hukum Di Indonesia Fitrianingsih, Siti Erlania
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 2 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i2.1159

Abstract

Undang-Undang Dasar Negara Republik Indonesia mengamanatkan bahwa Indonesia merupakan negara yang berdasarkan hukum (rechtsstaat) dan bukan berdasar atas kekuasaan (machtstaat). Saat ini Indonesia menjadi negara hukum yang menganut dual system economic yaitu menganut sistem ekonomi konvensional dan syariah maka diperlukan elemen utama yang menjadi penyangga kekuatan perkembangan hukum ekonomi syariah di Indonesia. Yaitu diperlukannya peraturan hukum yang valid dan komprehensif (legal substance). Dengan menggunakan metode penelitian deduktif deskriptif menelaah dari literatur kepustakaan, dengan tujuan sebagai pembelajaran mengetahui konsep teori negara. Melalui artikel ini ditemukan bagaimana kedudukan hukum ekonomi syaraih menurut persfektif teori negara hukum yang dianut oleh Indonesia.
Persepsi Masyarakat Terhadap Bank Syariah : (Studi Desa Gadu Timur, Kecamatan Ganding, Sumenep) Jamil, S. Hikmah; Yuliyana, Eva; Sulistyawati
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 2 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i2.1160

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi masyarakat terhadap bank syariah dan faktor apa saja yang mempengaruhi persepsi masyarakat khususnya masyarakat di Desa Gadu Timur, Ganding, Sumenep. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian lapangan. Sumber data diperoleh melalui data primer dan data sekunder dengan teknik pengumpulan data melalui wawancara, observasi, dokumentasi, buku, jurnal dan lain-lain. Persepsi masyarakat Gadu Timur terhadap bank syariah masih minim. Meski demikian, masih sedikit masyarakat yang mengetahui tentang bank syariah. Faktor-faktor tersebut dipengaruhi oleh kurangnya pengetahuan tentang perbankan syariah, kebutuhan, sikap (afektif), keterampilan (psikomotorik), suasana hati, minat, perhatian, nilai dan kepribadian. Hal ini secara umum menunjukkan bahwa meskipun masyarakat telah menyadari kehadiran perbankan syariah sebagai solusi untuk menghindari sistem bunga atau riba, namun hal tersebut tidak serta merta mendorong masyarakat untuk memilih menjadi nasabah bank syariah.
Optimalisasi Wisata Halal Di Pantura Lamongan Sebagai Upaya Pemulihan Ekonomi Di Era New Normal Rif’ah, Sifwatir
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 2 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i2.1161

Abstract

Pandemi Covid-19 menyebabkan beberapa industri pariwisata mengalami penurunan jumlah pengunjung terutama di sektor pariwisata. Tujuan dari penelitian ini adalah untuk melihat dampak Covid-19 pada wisata halal di Pantura Lamongan Jawa Timur dan strateginya dalam upaya pemulihan ekonomi serta respon pemerintah, sehingga wisata halal dapat kembali normal. Metode penelitian ini menggunakan metode kualitatif deskriptif. Adapun hasil dari penelitian ini menunjukkan bahwa Jawa Timur merupakan provinsi dengan jumlah penduduk yang beragama Islam terbesar kedua di Indonesia, hal ini merupakan potensi besar bagi pasar wisata halal. Pada saat era new normal ini ada beberapa strategi yangdigunakan dalam upaya pemulihanan yang diadopsi oleh pengelola, maupun beberapa stakeholders lainnya yang dapat menjadi solusi pengembangan wisata halal di pantai pesisir utara (Pantura) Lamongan Jawa Timur pasca pandemi Covid-19 yaitu melalui strategi 3A2P (Atraksi, Amesti, Aksesibilitas, Promosi, Pelaku Usaha). Dan strategi lainnya yaitu dengan cara: (1) Melakukan Inovasi-inovasi, (2) Beradaptasi dengan menerapkan CHSE, serta (3) Bersinergi dengan stakeholder baik itu pelaku usaha, UMKM, Pemerintah, dan organisasi kelembagaan.
Mengkaji Ulang Kewajiban Zakat Profesi Dedi, Syarial
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 2 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i2.1162

Abstract

Zakat profesi merupakan salah satu kasus baru dalam fiqh. Al-Quran dan sunnah, tidak memuat aturan hukum yang tegas mengenai zakat ini. Masalah pokok artikel ini adalah bagaimana pandangan ulama tentang zakat profesi serta menganalisis argumentasi kewajiban zakat profesi. Kajian ini berbentuk library reseach (kepustakaan), menggunakan metode (penalaran isi) (content analysis ). Kajian ini berkesimpulan ada beberapa ulama kontemporer yang mewajibkan zakat profesi; baik perorangan maupun berupa lembaga keagamaan. Ayat dan hadis yang digunakan sebagai dalil bersifat umum. Mengqiyaskan zakat profesi kepada rikaz atau pertanian sangat membingungkan dan tidak cocok dengan panduan penggunaan qiyas yang telah disusun oleh ulama Ushuliyin. Melemahkan semua hadits tentang haul tidaklah tepat karena hadits-hadits itu memiliki beberapa jalan dan penguat, sehingga bisa dijadikan hujjah. Tawaran solusi yang bisa difikirkan adalah menjadikan profesi tersebut pada zakat kekayaan berupa nuqud (uang) dengan kadar nishab emas (85 gram) dikeluarkan 2,5% setelah melewati haul. Selain itu, ada cara lain untuk membantu kaum muslimin dalam rangka bersyukur pada Allah SWT, di antaranya berupa; Shadaqah, Wasiat, Hibah, Waqaf, dan Qurban.
KESESUAIAN PERLAKUAN AKUNTANSI MURABAHAH DENGAN PSAK SYARIAH N0.102 PADA ISLAMIC MICROFINANCE INTITUTIONS Latifah, Eny
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 1 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i1.1665

Abstract

The purpose of this study was to determine the appropriateness of the accountingtreatment of murabahah financing in Islamic Microfinance Institutions named KSPPSBMT Mandiri Sejahtera East Java as a seller and buyer with PSAK Syariah No. 102.This study uses descriptive qualitative research by combining analyzed research instruments asdata triangulation to make it easier to match concepts and theories to the practice containedin the research object so that it is easier to get results that are in accordance with the facts.The results showed that the accounting treatment of murabahah financing at KSPPS BMTMandiri Sejahtera East Java was mostly carried out in accordance with PSAK Syariah No.102, both in terms of recognition of acquisitions, recognition of profits. However, therecognition and measurement of urbun (advance payment) is not appropriate because when thefinished goods are purchased by members, urbun is not recognized as a receivable but as anadvance for the remaining acquisition of goods for murabahah financing.Keywords: Murabahah Accounting, PSAK Syariah No. 102. and Islamic MicrofinanceInstitutions
ANALISIS STRATEGI BAURAN PEMASARAN KRIPIK USUS RAMADHAN PADA MASA PANDEMI COVID-19 Jamil, S. Hikmah; Rofiqoh, Ainur; Wildani, Melly
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 1 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i1.1666

Abstract

The purpose of the study was to find out the marketing mix strategy carried out by theRamdhan intestine chips business during the covid-19 pandemic. The COVID-19 pandemic has had aprofound impact on various fields. Both health, politics, education, and economy. During the COVID-19pandemic, it has had an impact on small and large scale businesses. Many workers have been laid off orlaid off as a result of declining purchases by consumers. This research approach uses a qualitative descriptivemethod. From this research, it can be concluded that although the covid-19 pandemic also has an impact onthe Ramadhan intestine chips business, this business can still survive and even increase sales byimplementing a marketing mix strategy which consists of 4 marketing mix variables, namely product, price,promotion.Keywords: Marketing Mix Strategy, Product, Covid-19 Pandemic
PENGARUH PRINSIP AL-MUZARA’AH DAN AL-MUKHABARAH TERHADAP PERJANJIAN BAGI HASIL TAMBAK GARAM DI DESA MARENGAN LAOK Cahyati, Nur; Rohman, Abdur
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 1 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i1.1667

Abstract

t: This research was conducted to examine how the role of the people of Marengan Laok Villagein producing salt for their welfare. If you look at Madura Island, the biggest potential for producing salt isin Sumenep Regency, namely in Kalianget District. Therefore, I took this research in Marengan LaokVillage, Kec. Kalianget to make research easier.This research is focused on the contract agreement made by the land owner (tambak) and the land worker(tambak). This study also uses qualitative methods by means of observation, documentation and directinterviews with the people in Marengan Laok Village. While the data analysis in this study usesdescriptive and introspective analysis of all forms of human consciousness and experience in terms of sensory,conceptual, moral, aesthetic, religious and economic aspects. In accordance with the stages of the target outputof this research is the Effect of the Principles of Al-Muzara'ah and Al-Mukhabarah on the Salt FarmProfit Sharing Agreement in Marengan Laok Village.Keywords: Salt, Al-Muzara'ah, Al-Mukhabarah
PERAN PESANTREN ANNUQAYAH SEBAGAI DESTINASI WISATA HALAL BERBASIS KEARIFAN LOKAL DI MADURA DALAM PENINGKATAN PEREKONOMIAN MASYARAKAT Salsabillah, Dhinda; Noor Hasan, Dony Burhan
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 1 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i1.1669

Abstract

The purpose of this research is to find out how the role of Annuqayah Islamic Boarding School as a halal tourismdestination based on local wisdom in Madura is to improve the community’s economy. This research was conductedat the Annuqayah Islamic Boarding School, Guluk-Guluk, Sumenep by involving caregivers, head of BPM, andthe community. This type of research uses qualitative methods which include interviews, observations, and documentstudies. Based on the research conducted, the existence of Islamic Boarding Schools has an impact on thecommunity’s economy. Initially, the economic condition was very poor, so with the presence of the communitydevelopment agency, the Annuqayah Islamic Boarding School can provide education, training, and provide capitalfor community businesses and also use the land for profit. Therefore, the environment in the Annuqayah IslamicBoarding School is the main attraction of the pesantren by using the culture since the first that has been applieduntil now. The culture is like nyabis, mutual respect, mutual cooperation, etc.Keywords: pesantren, halal tourism, local wisdom, economy
IMPLEMENTASI PROFIT AND LOSS SHARING PADA AKAD KERJA SAMA DI TAMBAK GARAM MARENGAN DITINJAU DARI KONSEP EKONOMI ISLAM Maghfiroh, Saodatul
Al-Musthofa: Journal of Sharia Economics Vol. 5 No. 1 (2022): Al-Musthofa : Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/al-musthofa.v5i1.1670

Abstract

Abstract: Marengan Village is one of the villages in Kalianget District, Sumenep Regency. Kaliangetsub-district is the sub-district with the largest contributor to salt production in Sumenep district and one ofthem is in Marengan village where some of the people use a cooperation agreement with the Profit And LossSharing system or profit sharing which in Islamic economics is known as Mudharabah. This study aims toexamine more deeply about the Mudharabah contract in an Islamic economic perspective and to find outhow the implementation of cooperation for salt aquaculture profits with the Mudharabah contract inMarengan village, Kalianget sub-district, Sumenep district. This research uses descriptive qualitativeresearch. Data sources consist of secondary data and primary data. Methods of collecting data wereinterviews, observations and documentation of related sources. The data processing and data analysistechniques used in this study were qualitative techniques. The results of this study indicate that some saltfarmers in Marengan village use the mudharabah cooperation agreement with the paron system with theprovisions of 1/3 for mudharib 2/3 for shohibul mall where all costs come from the owner of the capital.In this collaboration, it only uses a profit-sharing system while the losses are borne by the owners of thecapital, meaning that if there is a loss that is borne by Shohibul Mall, this is very rare in the Marenganarea.Keywords: profit sharing, mudharabah, Marengan village

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