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Tasharruf: Journal Economics and Business of Islam
Published by Institut Agama Islam Negeri Manado
ISSN : 25280317     EISSN : 25280325     DOI : http://dx.doi.org/10.30984/febi
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Tasharruf: Journal Economics and Business of Islam is a publication forum for scientific journals related to Islamic economics and business (economic journals).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 10, No 1 (2025): JUNE" : 10 Documents clear
Developing a Maqashid Shariah-Based Green Accounting Model for Forest Fire Mitigation in West Kalimantan Ningrum, Wulan Wahyu; Hidayat, Samsul; Azimi, Aulia; Jayati, Fitri
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3582

Abstract

Forest and land fires in West Kalimantan have become a serious issue with significant ecological and socio-economic consequences, including ecosystem degradation, increased carbon emissions that exacerbate climate change, and health crises caused by toxic haze. Despite government regulations prohibiting land clearing by burning, fires remain frequent, particularly in the palm oil plantation sector. This study aims to explore the potential integration of maqashid sharia-based green accounting as an innovative approach to enhance corporate accountability while supporting sustainable forest fire mitigation. Green accounting incorporates environmental impacts into financial statements, while maqashid sharia provides an ethical foundation for environmental responsibility. Employing a qualitative method with a literature review approach, this research identifies gaps in the application of green accounting within Indonesia’s forestry and plantation sectors. The findings suggest that integrating green accounting and maqashid sharia could offer a comprehensive solution to recurring fires. However, implementation is constrained by inadequate regulation and limited economic incentives for sustainability. This study contributes theoretically by bridging environmental accounting and Islamic ethics, and offers practical implications for policy development. The proposed conceptual model reinforces the role of value-based governance and Islamic ethical principles in advancing environmental accountability, particularly in regions vulnerable to ecological degradation such as West Kalimantan.
Does Religiosity Influence the Relationship Between Sharia Governance and Member Loyalty in Islamic Cooperatives? Umuri, Khairil; Halim, Hendra; Farma, Junia; Indah, Cahyani Rahmitha
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3576

Abstract

Sharia cooperatives play a pivotal role in advancing Islamic economic development by offering financial services aligned with Islamic principles. Nonetheless, sustaining member loyalty remains a significant challenge. This study investigates the impact of Sharia governance on member loyalty within Sharia cooperatives in Banda Aceh City and examines the moderating role of religiosity in this relationship. Employing an explanatory research design, primary data were collected through questionnaires distributed to 200 purposively selected respondents. The data were analyzed using moderated regression analysis to test the proposed hypotheses. The findings reveal that Sharia governance exerts a positive and significant influence on member loyalty. However, religiosity was found to weaken this relationship, indicating that members with higher levels of religiosity tend to rely more on personal beliefs than institutional governance when forming loyalty. These results suggest that member engagement strategies should not only focus on structural and governance compliance but also incorporate the diverse religious values held by cooperative members. The study offers practical implications for enhancing loyalty in faith-based financial institutions. Limitations include the cross-sectional nature of the data and its geographic restriction to a single region, which may affect the generalizability of the results. Future research is encouraged to include broader contexts and longitudinal data.
Influence of Fees, Religiousness, and Service Quality on Customer Interest in Pawn Products at Kuala Simpang Syafrizal, Muhammad; Rahma, Tri Inda Fadhila; Jannah, Nurul
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3655

Abstract

The purpose of the research is to examine the factors that influence customers' desire to utilize the services of PT Pegadaian Syariah Kuala Simpang Branch. This study employs a quantitative methodology and uses SPSS version 23 for statistical data analysis. The number of respondents is 100 individuals, and the population consists of all customers who use pawned items (Rahn) at the designated branch. The results of the study indicate that the interest rate variable has a significance level of 0.000, which is less than 0.05, and a t-value of 5.660, which is greater than the t-table value of 1.660. Additionally, the religiosity variable has a significance level of 0.000 < 0.05, and a t-value of 17.252 > 1.660. Similarly, the t-value for the service quality variable is 13.113 > 1.660 with a significance threshold of 0.000 < 0.05. Furthermore, the F-test results show a significance level of 0.004, which is less than 0.05, and an F-value of 659.149, which is greater than the F-table value of a magnitude of 2.699. This result implies that the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. With an Adjusted R Square score of 95.2%, the model explains 95.2% of customer interest, with additional factors not included in the regression model affecting the remaining 4.8%.
Corporate Social Responsibility and Community Welfare: A Critical Perspective through the Lens of Maslahah Sanda, Juana Tria; Nurlaila, Nurlaila; Silalahi, Purnama Ramadani
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3708

Abstract

This study analyzes the optimization of Corporate Social Responsibility (CSR) at PT Socfin Indonesia (Socfindo) and its relevance to the review of maslahah in improving community welfare. A research gap was identified from the striking difference between the company's broad claims about its CSR (based on the 2018-2024 sustainability report) and the critical perceptions of the community, which highlight fundamental issues such as agrarian conflicts and factory waste management. Using a qualitative approach with a single case study design and interview techniques (n=3 informants), this study analyzes the implementation of Stakeholder Theory. The findings show a tendency for the company to be reactive rather than proactive in responding to core stakeholder issues. Analytically, although PT Socfin Indonesia's CSR programs have the potential to bring about maslahah (benefits), the existence of mafsadah (harm/danger) caused by the company's core operations hinders the achievement of holistic welfare. The significant contribution of this research lies in the integration of the concept of maslahah as a critical analytical lens to evaluate the impact of CSR more comprehensively, beyond a purely normative framework. The research results underscore the urgency of a more participatory and proactive CSR approach in resolving root causes. The limitations of the study include the specific scope of informants in a single case, limiting direct generalization.
Determinants of Community Preferences and Customer Loyalty at Bank Syariah Indonesia in North Sulawesi Antuli, Sjamsuddin A. K.; Niu, Fitria Ayu Lestari; Khan, Hira
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3468

Abstract

This study aims to identify and analyze the key factors that influence customer preferences and loyalty toward Bank Syariah Indonesia (BSI) in North Sulawesi. Employing a descriptive quantitative approach, data were collected through questionnaires distributed to 52 active BSI customers across three cities: Manado, Bitung, and Kotamobagu, with respondents aged between 20 and 35 years. The research instrument underwent validity and reliability testing, yielding a Cronbach’s Alpha score of 0.969, indicating excellent internal consistency. The analysis revealed that internal bank factors, particularly the quality of employee service, including friendliness and professionalism, are the most dominant contributors to customer loyalty. External factors, such as recommendations from close associates, also play a significant role. In contrast, location and technological infrastructure, such as ATM availability, scored the lowest, suggesting areas that require improvement. The study highlights that human interaction and excellent service delivery are more decisive in fostering loyalty than physical infrastructure or rational considerations. These findings offer strategic insights for enhancing BSI services, particularly in regions with predominantly non-Muslim demographics. Practical implications include continued frontliner training, expansion of digital infrastructure and branch locations, and reinforcement of community-based marketing strategies. The study also recommends future research to explore the impact of digitalization on customer loyalty through a longitudinal approach.
Halal Digital Marketing Strategy to Increase Global Access for Sharia Micro, Small, and Medium Enterprises Hakim, Lukman; Iswanto, Bambang; Hafeez, Humairah
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3843

Abstract

The growth of the digital economy presents significant opportunities for Sharia Micro, Small, and Medium Enterprises (MSMEs) to reach global markets through halal-compliant digital marketing strategies. However, challenges such as limited digital literacy, low halal certification rates, and the weak integration of Islamic ethical values with modern marketing practices remain critical barriers. This study aims to identify and synthesize effective halal digital marketing strategies that enhance global access for Sharia MSMEs while highlighting the role of local wisdom as a contextual strength. Using the Systematic Literature Review (SLR) method, this research analyzed 30 indexed articles from reputable databases (ScienceDirect, Emerald, Taylor & Francis, ResearchGate, and SINTA) published between 2015–2025. The findings reveal that effective halal digital marketing strategies combine the integration of fiqh muamalah principles, halal branding and certification legitimacy, and digital empowerment through ethical use of e-commerce and social media. Moreover, local wisdom, such as community-based entrepreneurship, religious trust networks, and cultural authenticity, serves as a moderating factor that strengthens the sustainability and social acceptance of halal marketing initiatives. Mechanisms to overcome key challenges include targeted digital literacy training, government-backed halal certification support, and collaborative partnerships among MSMEs, academia, and Islamic financial institutions. This study contributes to the existing body of knowledge by offering an integrated model that bridges global halal marketing frameworks with localized cultural and ethical practices, providing a replicable reference for other regions. Future research should test the proposed model through mixed-method or experimental approaches to measure its effectiveness across diverse socio-economic and regional contexts.
Challenges and Opportunities of Digital Strategies in Culinary MSMEs in the Digital Era from an Islamic Perspective Tanjung, Hafiz Yazid; Nurbaiti, Nurbaiti; Jannah, Nurul
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3853

Abstract

This study aims to analyze the digital strategies implemented by the culinary MSME Dimsum Qoqom to improve business performance in Tanjung Mulia Hilir, Medan based on Islamic values. Using a descriptive qualitative approach, this study explores how the integration of digital technology and Islamic ethical principles is operationalized to strengthen the MSME’s competitiveness in a rapidly evolving market. Data were collected through semi-structured interviews with owners and employees, direct observation of daily digital operations, and documentation of marketing content and customer engagement. The analysis was carried out using the Miles and Huberman interactive model. The findings indicate that Dimsum Qoqom has effectively implemented digital marketing through social media promotion, online ordering platforms (e.g., WhatsApp and e-commerce food delivery services), and cashless payment systems to improve customer convenience. Islamic values are practically applied in several business practices such as ensuring fairness in pricing, clearly disclosing product ingredients and halal certification for transparency, and providing community support through discounted packages during religious events as a form of social responsibility. A SWOT analysis reveals internal strengths in the form of strong halal positioning and a loyal Muslim customer base, alongside opportunities for digital market expansion. This study concludes that a synergy between digital strategies and Islamic ethical implementation offers a promising approach to improving competitiveness and ensuring sustainable growth for culinary MSMEs in the digital era.
The Influence of Islamic Business Ethics Implementation in Building Customer Loyalty at PT. Askrindo Khotima, Husnul; Arif, Muhammad; Inayah, Nurul
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3905

Abstract

This study aims to analyze the influence of ethical principles in Islamic business practices on customer loyalty at PT Asuransi Kredit Indonesia (Askrindo) in In Medan. The research uses a quantitative approach with a survey method involving 100 active customers as samples. The measurement tool used in this study has been tested for validity and reliability to ensure that the data collected is trustworthy and reflects the existing reality. This method was chosen because it is deemed the most suitable for measuring the relationship between the independent variable, the application of Islamic business ethics principles, and the dependent variable, customer loyalty. Moreover, this method allows data to be collected and analyzed statistically using simple linear regression. The analysis results show that the application of Islamic business ethics principles has a significant impact on customer loyalty, reflected in an R-square value of 0.562 and a significance level of 0.000. These findings indicate that the higher the application of Islamic business ethics such as honesty, trustworthiness, fairness, and responsibility, the stronger the level of trust, satisfaction, and customer loyalty towards the company. Therefore, this study recommends that PT Askrindo strengthen the application of ethics principles in its operations by increasing transparency, improving service quality, and providing Islamic business ethics training to employees in order to further maintain and enhance customer loyalty.
Dompet Dhuafa Waspada Strategy in Empowering the Mustahik Economy for Sustainable Economic Development Berutu, Irsyadiah Dermaini; Marliyah, Marliyah; Harahap, Rahmat Daim
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3897

Abstract

Productive zakat is a strategic instrument for reducing poverty and enhancing community welfare, yet its implementation often encounters managerial and contextual challenges. This study aims to analyze the strategy of Dompet Dhuafa Waspada in Medan’s in empowering mustahik through productive zakat programs, specifically those involving business capital grants, skills training, and continuous mentoring within the Menjahit Harapan Dhuafa programme, Livestock Center, and Rumah Tempe initiatives. Using a qualitative case study approach supported by the SOAR (Strengths, Opportunities, Aspirations, Results) framework, data were obtained through in-depth interviews, observations, questionnaires, and documentation. The findings show that Dompet Dhuafa Waspada in Medan possesses strong internal capacities (score 19.6) and clear strategic aspirations (score 19.4), positioning the institution in the SA quadrant, which emphasizes maximizing strengths to achieve long-term goals. The study reveals that the implementation of productive zakat includes structured business assistance, capital distribution, skills development, and marketplace facilitation; however, the program also faces several challenges. These include limited capital scalability, variability in mustahik entrepreneurial readiness, dependence on external market dynamics, and constraints in long-term monitoring. Despite these obstacles, the program successfully increases mustahik income, improves business independence, and generates measurable socio-economic benefits when integrated with consistent mentoring and cross-sector collaboration. This research provides a balanced evaluation of both the achievements and limitations of productive zakat implementation in Medan and offers an empirical foundation for strengthening institutional strategies and public policies that support sustainable poverty alleviation aligned with the Sustainable Development Goals.
Sharia Insurance Agents’ Strategies in Responding to Digital Transformation: a Study at PT. Prudential Sharia Life Assurance Alkautsar Malau, Ridho; Syahbudi, Muhammad; Imsar, Imsar
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3906

Abstract

The Indonesian sharia insurance industry faces significant challenges due to the phenomenon of creative destruction in the era of digital transformation. This study examines the strategies employed by agents of PT. Prudential Sharia Life Assurance, Binjai Branch, in addressing business changes triggered by digitalization, the decline in the number of policies issued, and fluctuations in premium income. The research method used the Technology Acceptance Model (TAM) approach, with data collected through questionnaires distributed to agents. The results indicate that the public's low understanding of digital sharia insurance and agents' limited ability to utilize digital technology are the main obstacles to market penetration and customer education. The company's digital infrastructure, including the data management system and Pruforce digital platform, has not been optimally integrated, thus hampering effective service delivery. A digital strategy that emphasizes strengthening the role of agents as financial consultants and the use of digital platforms has positive potential to improve marketing and service effectiveness. The success of digital transformation depends heavily on the readiness of human resources who master technology and the principles of sharia insurance. Therefore, it is recommended to develop digital infrastructure, provide ongoing training for agents, educate the public about sharia insurance, and collaborate with digital platforms and social media to expand the market and maintain the company's competitiveness.

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