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At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam
ISSN : 2356492X     EISSN : 25499270     DOI : -
Core Subject : Economy,
FOCUS This journal focused on Islamic Management and Business studies and contemporary developments through the publication of articles by research. SCOPE At-tijaroh specializes in Islamic Management and Business studies and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines
Arjuna Subject : -
Articles 194 Documents
COMPARATIVE ANALYSIS OF ISLAMIC BANKING FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID 19 PERIOD IN INDONESIA Nofinawati N; Abdul Nasser Hasibuan; Dinda Sildiya; Ferdy Kurniawan
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 7, No 2 (2021): DESEMBER 2021
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v7i2.4366

Abstract

Purpose: This research has objective to compare the Islamic banking financial performane between before and during the Covid 19 period and to specify the variables that determine financial performance such as CAR, NPF, FDR, and Net Profit.Research Methodology: Data analysis tools in this research used quantitative descriptive analysis which takes its data from the www.ojk.go.id at Islamic banking statistic, 6 month before covid 19 and 6 month during the covid 19 period. The data management by using quantitative descriptive study which means to analysis and describe a situation or phenomenon.Findings: the conclusion of this reseach is the existence of some differences in the magnitude of the ratios of Islamic banking financial performance before and during the covid 19 period in Indonesia.Originality: The result of this research is useful for improving Islamic banking performance in Indonesia.
Financial Inclusion, Islamic Financial Literacy and Interest of Lamongan MSMEs to Use Islamic Bank Products Abadi, Muhammad Dzikri; Purwanti, Ika; Hayat, Ardiansyah Ahsanul; Safitri, Putri Elfira; Safitri, Kavita Ayu
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 2 (2022): DESEMBER 2022
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v8i2.5976

Abstract

Islamic banks have a strategic role in increasing the MSME business, especially in funding and supporting technical and non-technical assistance activities. Micro, Small and Medium Enterprises (MSMEs) are an inseparable part of business actors and play a significant role in creating job opportunities in Indonesia. Islamic banks to MSMEs in Lamongan. The purpose of this study was to determine the effect of financial inclusion on the interest of Lamongan SMEs with Islamic financial literacy as a moderating variable. The approach used in this research is a quantitative approach. The population used is MSMEs in Lamongan district with a sample of 138 respondents. The data obtained were then analyzed using SEM-PLS. The results of this study indicate that financial inclusion has a positive effect on interest in using Islamic bank products. Islamic financial literacy moderates the relationship between the influence of financial inclusion on interest in using Islamic banking services.
Implementation of Musyarakah Mutanaqisah Agreement in Syariah Banking (Case Study of BTN Syariah Banda Aceh) Rahman, Nopijal Rizki; Sitepu, Novi Indriyani; Syukri, Sarah Syukri
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 2 (2022): DESEMBER 2022
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

MMQ is a derivative product of the Musyarakah contract and is a form of cooperation agreement between two or more parties. The DSN-MUI Implementation Guidelines No.01/DSN-MUI/X/2013 was published after the DSN-MUI Fatwa No. 73/DSN-MUI/XI/2008 is understood in various ways by various parties, causing uniformity in the implementation of Islamic financial products. This study aims to determine the implementation of the MMQ contract at BTN Syariah to analyze the suitability of the implementation of the MMQ contract with the DSN-MUI Fatwa No. 01/DSN-MUI/X/2013 and the appropriate accounting records for the MMQ contract are based on PSAK 106. This study uses a qualitative descriptive method. The results showed that the implementation of the MMQ contract at BTN Syariah was not fully in accordance with the DSN-MUI Implementation Guidelines No. 01/DSN-MUI/X/2013, the difference is that the bank does not agree to lease assets/goods to other parties and the indent provisions have not been applied, while the accounting records for the MMQ contract are in accordance with PSAK 106.
The Effectiveness of Productive Zakat Distribution on The Welfare Level of Mustahiq a Study at BAZNAS in Depok City Khodijah Qodiryani, Masayu Ustadzah; Amelia, Erika
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 2 (2022): DESEMBER 2022
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v8i2.5963

Abstract

Poverty is the result of social problems and inequality in development. This is evidenced by an increase in unemployment of 9.87% and a decrease in people's income of 0.09% per capita. The existence of the Zakat Fund Policy managed by BAZNAS has succeeded in reducing the percentage of poverty by 0.05% in 2022. However, this decline is still far from recovering as before due to the inequality between urban and rural areas, in particular, Depok City, West Java, which has the smallest poverty percentage. This study aims to determine the effectiveness of zakat (DCR) and the BAZNAS Welfare Index (IKB) to calculate the welfare level of 100 Mustahiq. Then use a linear regression approach to find the effect. The results of the study prove that BAZNAS Depok City has an effectiveness in distributing zakat funds of 79%, and the results of the IKB assessment are declared good, which is 0.63. Therefore, with these data, it is proven that the effect of the effectiveness of distribution on the welfare level of Mustahiq is 79%. These results imply that the BAZNAS Depok City Zakat Distribution Program has been effective. 
The Effect Of Social Performance On Financial Performance By The Composition Of Third-Party Funds As An Intervening Variable Harahap, Darwis
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.8031

Abstract

The background of the problem in this study is due to the incompatibility of the theory with the phenomenon that occurs in Sharia commercial banks where the theory states that if the social performance of Islamic banking increases, financial performance must also increase, but what happens to Islamic banks in 2021 is not in accordance with existing theory. The formulation of the problem in this study is whether the composition of third-party funds effectively mediates the influence of social performance on finance in Islamic banking. The purpose of this study is to determine the composition of third-party funds effectively mediating the influence of social performance on financial performance in Islamic banking.This type of research is quantitative research obtained from financial statements contained on the  Financial Services Authority (OJK) website and on the company's financial statement site. This research was conducted in the Islamic banking financial industry. Research using purposive sampling is a sampling technique with special considerations so that it is worthy of being a sample. The data analysis techniques used are Outer Model Value Evaluation, Inner Model Value Evaluation, and Effect Test Evaluation. This research was analyzed using a tool namely path analysis / PLS 3.0.Based on the results of this study, the Direct Effect test can be concluded that the Social Performance variable has no effect on the Financial Performance of Islamic Banking in Indonesia. Social Performance variables do not affect the composition of Islamic Banking Third Party Funds in Indonesia. The variable Composition of Third Party Funds does not affect the Financial Performance of Islamic Banking in Indonesia. And the variable of Third Party Fund Composition is not able to strengthen the relationship between the influence of Social Performance on Financial Performance in Islamic Banking
An Empirical Study On Qris Implementation For Enhancing Sustainability Of MSMEs In Medan City Rahmayati, Rahmayati; Kurnia, Efry
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.7657

Abstract

This study aims to determine the factors that influence the use of QRIS for MSMEs in Medan City. QRIS is a practical and efficient development of cashless payment instrument technology. This study uses quantitative methods by collecting observation data and questionnaires from MSME actors in the city of Medan, totaling 171 business actors who use QRIS with sample collection through the purposive sampling method. This study used SPSS program statistics. The results revealed that there is an influence on the benefits and ease of being interested in using QRIS where in transactions buyers do not need to use non-cash money and merchants do not need to provide change. However, there are still few business activities that use cashless payments and some merchants also lack education or are not familiar with QRIS enough because there is still a lack of socialization for MSME players regarding the use of QRIS and some MSME business actors in.
Islamic Financial Literacy in Islamic Boarding Schools and Its Implications for the Preference of Islamic Financial Institutions Wartoyo, Wartoyo; Yusuf, Ayus Ahmad; Kusumadewi, Rita
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.6881

Abstract

AbstractThis study aims to measure the level of financial literacy, analyze the influence of Islamic financial literacy levels on the preferences of Islamic financial institutions and estimate the impact of Islamic financial literacy among Islamic Boarding Schools on preferences and implications for Islamic Financial Institutions in Region III Cirebon. The method used is quantitative with mutinomial logistic regression analysis techniques. The data was collected using questionnaires from the population and the sample was among islamic boarding schools, both managers and students. The results of this study show that personal financial management literacy and Islamic economic literacy have an effect of 45% on Islamic banking preferences, 33% on sharia insurance preferences, and 29% on Islamic capital market preferences. This condition is in line with the results of measurements of Islamic financial literacy of islamic boarding school managers and students in the category of good literacy (well literate) in personal financial management and the category of sufficient literacy in the Islamic economy. The lowest is their literacy regarding sharia insurance of 25% and 29% (less literate) for the Islamic capital market. Keywords: Islamic Financial Literacy, Islamic Boarding Schools, Islamic Financial Institutions
Long-Term And Short-Term Estimations On Indonesian Coal Exports Nasirin, Wanda Khairun; Rukiah, Rukiah; Gautama, Budi; Haruna, Khadija
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.7718

Abstract

The problem in this study is that Indonesia's trade balance experienced a deficit due to a shrinking surplus in the non-oil and gas sector from coal commodities. Thus, this study aims to estimate the long-term and short-term exports of Indonesian coal commodities within a gravity framework. This research method uses a panel vector error correction exogenity model (PVECMX) with Eviews 10. The long-term test results show that Indonesia's GDP affects Indonesia's coal exports in the long term. That is, an increase in Indonesia's GDP through equal distribution of people's income is the main factor in the large volume of exports of Indonesian coal commodities. The negative long-term effect of the destination country's GDP is related to the export volume of Indonesian coal commodities. The results of this study prove that there is a long-term negative effect between the population of the destination country on the volume of Indonesian coal exports. Distance in the short term has a negative effect on Indonesia's coal exports. This research suggests that the Government of Indonesia is expected not to ban coal exports anymore in the future and focus on renewable energy to be able to meet demand for coal exports by estimating policy transformation through integration between the government and coal entrepreneurs. This study recommends short-term solutions to increase production costs and optimally and more intensively utilize production factors. In the long term, it is now possible to increase the number of goods supplied.
The Effect of Financial Performance and Good Corporate Governance on Share Prices in Sharia Commercial Banks Listed on the Indonesia Stock Exchange Nasution, Qisti Marhamah; Hayono, Slamet
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.7815

Abstract

This study aims to ensure the effect of financial performance and good corporate governance on stock prices at Islamic commercial banks listed on the Indonesia Stock Exchange in 2018-2022. This approach is quantitative using secondary data in the form of panel data of 60 samples with data processing used through the Eviews 10 program. Financial performance variables are proxied by ROA and ROE. Good Corporate Governance is proxied by BOD and AC. The results showed that partially ROA and AC had a significant positive effect on stock prices. While ROE and BOD have no significant effect on stock prices. Simultaneously, ROA, ROE, BOD, and AC have a significant effect on stock prices by 71% and the remaining 29% is explained by other variables not included in this study.
Exploration Of Halal Standard Implementation In The Hospitality Industry In Indonesia Maulana, Nora; Siregar, Ihsan Mulia
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.6920

Abstract

The outbreak of the Islamic economic trend has become a branding that currently attracts the attention of many business people from various sectors including the hotel industry. Moreover, Indonesia as the world's largest Muslim country, of course, this condition is a momentum for business people to develop their businesses. Karena islamic branding is not just a form of Muslim compliance with sharia, but also an attraction and lifestyle of the community. This perception has become the trigger for the rise of businesses using sharia identity which cannot be ascertained the correctness of the labeled sharia discrimination. This study aims to see the suitability of sharia hotel implementation with the regulators compiled by DSN-MUI. This research is a fieldresearch with an exploratory descriptive qualitative approach, data collection techniques obtained through observation, depth interviews, and documentation. Data analysis was carried out using the Spradley method in stages ranging from domain analysis, taxonomy, componential and finally analysis of cultural topics. The results showed that the implementation of sharia principles has not been fully applied properly to Namira Hotel Syariah Yogyakarta, especially the aspect of recruiting employees who still prioritize Muslims, worship management has not been managed evenly, hotel operations do not have sharia supervisors and moreover Namira Hotel Syariah does not yet have an official permit for DSN-MUI halal certification, p Sharia endalilan is based on the wishes of business people, not from sharia selection and standardization.  The results of the research findings can be used as material for evaluation and quality assessment standards for the implementation of sharia hotels in Indonesia based on DSN-MUI fatwa No. 108 of 2016.