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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
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Search results for , issue "Vol 10, No 2 (2025): DECEMBER" : 10 Documents clear
Digital Zakat in Economic Empowerment and the Achievement of Sustainable Development Goals: An Islamic Economic Law Perspective Saragih, Eka Junila; Hidayat, Samsul; Zulinda, Nia; Ismail, Moh
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3577

Abstract

This study examines the role of digital zakat in promoting economic empowerment and achieving the Sustainable Development Goals (SDGs) through the lens of Islamic economic law. Adopting a normative legal approach and qualitative methodology, the research draws upon academic literature, national legal frameworks, and institutional practices of zakat management in Indonesia. The findings demonstrate that the digitalization of zakat via e-wallets, mobile banking, and online platforms significantly enhances the efficiency, transparency, and outreach of zakat collection and distribution. This transformation enables muzakki to fulfill their religious obligations in a timely, secure, and accessible manner. Furthermore, it facilitates faster disbursement of zakat funds into empowerment-driven social and economic programs aimed at poverty alleviation and sustainable community development. Despite these benefits, challenges persist. Key obstacles include limited digital literacy among both muzakki and mustahik, inadequate technological infrastructure in rural and remote areas, and the absence of specific regulatory guidelines governing digital zakat transactions. From a normative standpoint, it is essential that digital zakat practices adhere to the principles of maqashid shariah, justice (‘adl), trustworthiness (amanah), and accountability (mas’uliyyah), to ensure compliance with Islamic legal and ethical standards. In conclusion, digital zakat, when governed by sharia-compliant frameworks, serves as a powerful instrument of Islamic social finance. It can significantly contribute to inclusive economic growth, enhance access to education, and reduce inequality. Strengthening regulations, improving digital capacity, and fostering institutional collaboration are vital to unlocking its full potential.
Revolutionizing Zakat Philanthropy: Strategic Digital Fundraising Empowered by SOAR Analysis at Ulil Albab Institution Nasution, Amalia; Syahbudi, Muhammad; Harahap, Muhammad Ikhsan
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3833

Abstract

This study aims to analyze digital fundraising strategies in the collection of zakat funds at Ulil Albab Amil Zakat Institution (LAZ), employing the SOAR framework (Strengths, Opportunities, Aspirations, Results). Utilizing a descriptive research method paired with a quantitative approach, the SOAR analysis is quantitatively developed through surveys conducted with five informants (n=5). The data are weighted and rated on a scale from 1 to 4, adapted from the IFE and EFE models. The results indicate that Strengths scored 1.75, Opportunities 1.83, Aspirations 2.04, and Results 1.40, totaling 7.01 overall. Quadrant mapping produced the highest score in the OA combination at 3.87, followed by SA at 3.79, OR at 3.23, and SR at 3.15. These findings demonstrate that OA was selected as the main strategic priority due to its dominant score. This strategy highlights the utilization of external opportunities, such as the rise of digital zakat trends, increased technological literacy within society, and the availability of online payment infrastructure, complemented by the internal aspiration of LAZ Ulil Albab to enhance accountability, transparency, and the institution’s digital positioning. The resulting strategy incorporates real-time digital reporting, technological innovation through the integration of e-wallets and payment gateways, digital education-oriented branding reinforcement, and the development of human resource capacity and partnerships. The study confirms that the OA strategy is effective in boosting zakat fundraising, strengthening donor trust, and supporting institutional sustainability over the long term.
Navigating Barriers and Empowering Women in Sharia MSMEs: A Qualitative Study on Entrepreneurial Housewives in Samarinda Sari, Purnama; Mursyid, Mursyid
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3841

Abstract

Women, particularly housewives, play an increasingly vital role in the development of Sharia-based micro, small, and medium enterprises (MSMEs). However, most existing studies focus on women’s entrepreneurship in general and seldom examine the specific barriers and empowerment experiences of housewives within the Sharia MSME context. This study aims to explore the challenges, empowerment strategies, and socio-religious dynamics experienced by entrepreneurial housewives in Samarinda. Using a qualitative literature review approach, this research synthesizes national and international studies published between 2000 and 2025. The analysis identifies four main dimensions shaping housewives’ participation in Sharia MSMEs: access to Islamic microfinance, digital literacy, social capital, and the internalization of Islamic ethical values in business practices. The findings show that while housewives hold a strategic role in fostering Sharia MSME growth, they face persistent constraints such as limited access to capital, low technological competence, and the double burden of domestic responsibilities. Nonetheless, religious motivation, community-based support systems, and Sharia-oriented social networks serve as strong empowerment enablers. The study concludes that sustainable empowerment of housewives in Sharia MSMEs requires integrative policies that enhance financial literacy, provide flexible Sharia-compliant microfinancing, and strengthen digital entrepreneurship training through community engagement. This research contributes new insights for policymakers, Islamic financial institutions, and women’s organizations aiming to promote inclusive, faith-based economic participation among housewives.
Business Strategies for Improving Sales in Muslim Garment Industry: A Case Study of Convection Work Saragih, Murniati Arinda; Yafiz, Muhammad; Tarigan, Azhari Akmal
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3854

Abstract

This study aims to analyze the business development strategies of Royal Konveksi & Production, a Muslim fashion convection enterprise, to improve sales performance in Medan City. This research addresses the gap in understanding how SMEs in the Muslim fashion sector can formulate sustainable strategies amid increasing competition and digital transformation. The study employs a descriptive qualitative method, with data collected through observation, interviews, and documentation of business activities and stakeholder perspectives. SWOT analysis is applied to systematically identify the company’s strengths, weaknesses, opportunities, and threats. Findings reveal that Royal Konveksi’s strengths include high-quality products, affordable pricing, over nine years of operational experience, and strong institutional trust. Weaknesses involve dependence on institutional orders, reliance on certain suppliers, and limited logistics partnerships. Opportunities exist in growing demand for Muslim apparel, supportive government policies, and digitalization trends, whereas threats stem from intense market competition and fluctuating raw material prices. Recommended strategies include optimizing digital marketing, diversifying product lines, expanding retail channels, and enhancing cooperation with suppliers and logistics partners. This study contributes both theoretically and practically by providing a framework for sustainable business development strategies in the Muslim fashion sector, serving as a reference for SMEs and offering insights for academic research on SME growth and strategic management.
Sharia-Compliant MSMEs Development Strategy: Soar Approach in a Bakery Business in Tanjung Morawa Tanjung, Rizki Ramadhan; Yafiz, Muhammad; Rahmani, Nur Ahmadi Bi
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3852

Abstract

This study aims to analyze the development of Sharia-compliant MSMEs by applying the SOAR (Strengths, Opportunities, Aspirations, Results) approach. Utilizing a qualitative case study methodology, data were collected through documentation, in-depth interviews with key stakeholders including the owner, employees, customers, and external observers, as well as direct observation to comprehensively address the research questions. The findings reveal that Roti Pakcik Tamora’s key strengths lie in consistent product quality, strong business integrity, and strict adherence to Sharia principles in all operational aspects. Strategic opportunities include the effective use of social media as a dynamic marketing tool and a rising public awareness and demand for halal products that the business can leverage. The business owner’s aspirations emphasize achieving economic success while also seeking blessings, justice, and widespread social benefits. As a result, the business has achieved measurable outcomes such as empowering the local workforce, increasing revenue, and fostering strong customer loyalty. The study concludes that the SOAR approach not only effectively integrates Sharia values into business strategies but also equips Sharia-compliant MSMEs to overcome challenges related to digitalization and market competition, fostering sustainable growth. Hence, the SOAR strategy is relevant and applicable as a replicable model for other Sharia-compliant MSMEs navigating the digital economy and halal marketing landscape.
The Impact of Palm Oil Production and Islamic Financial Behavior on Farmers’ Welfare: the Moderating Role of Sharia Finance Literacy Aldino, Imam; Nurlaila, Nurlaila; Yanti, Nursantri
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3864

Abstract

This study investigates the impact of palm oil production and Islamic financial behavior on farmers' welfare in Rantau Utara District, Labuhan Batu Regency, with Islamic financial literacy as a moderating variable. The study aims to bridge the gap between rising palm oil production levels and the persistent welfare disparities experienced by smallholder farmers, emphasizing the crucial role of financial literacy in translating Islamic economic values into effective financial management. A quantitative approach with purposive sampling was used for 85 respondents, and the data were analyzed using multiple linear regression and moderated regression analysis (MRA) to examine the relationships among variables. This method was chosen because it allows for identifying the direct influence of independent variables (palm oil production and Islamic financial behavior) on the dependent variable (farmers' welfare), as well as testing the moderating role of Islamic financial literacy. The results show that palm oil production has a significant positive effect on farmers' welfare (t = 6.633; p < 0.05), while Islamic financial behavior alone does not significantly influence welfare (p > 0.05). However, Islamic financial literacy significantly moderates and strengthens this relationship (p = 0.018), increasing the model's explanatory power from 35.1% to 41.7%. These findings highlight the importance of integrating Islamic financial literacy into rural development policies to enhance farmers' economic resilience and promote inclusive, sharia-compliant growth in Indonesia’s agricultural sector.
Improving the Quality of Healthcare Services for Patient well-being through Maqaṣid al-Sharia: a Study at Klaten Islamic Hospital Azis, Muhammad Uqbah; Mubarok, Jaih; Kholis, Nur; Gunardi, Setiyawan
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3867

Abstract

This study aims to analyze the implementation of Maqaṣid al-Sharīah in improving the quality of healthcare services and patient well-being at Klaten Islamic General Hospital (RSUI Klaten). Using a qualitative descriptive approach through interviews, observations, and documentation, the study integrates field and library research to reveal how Sharia principles are translated into practical healthcare management. The findings show that the application of Maqasid Al-Sharia is not merely symbolic but has a measurable positive impact on service quality and patient welfare. For example, the implementation of hifz al-dīn (protection of religion) is realized through the availability of prayer facilities, halal nutrition, and spiritual counseling that enhance patients’ psychological and spiritual comfort. The principle of hifz al-nafs (protection of life) is reflected in the hospital’s patient safety centered policies and emergency response prioritization, while hifz al-māl (protection of wealth) is implemented through transparent financing and social support mechanisms using zakat and waqf funds. These initiatives collectively improve patient satisfaction, trust, and recovery outcomes, showing that Islamic ethical values can enhance both medical and moral dimensions of healthcare quality. The research also finds that the integration of Maqāṣid is an ongoing implementation process, meaning that it continues to be strengthened and expanded through staff training, Sharia governance, and digital innovation in service systems. This process reflects a continuous effort to institutionalize Islamic values within hospital operations. Overall, this study contributes to the discourse on Islamic healthcare management by providing empirical evidence that Maqasid Al-Sharia-based practices can serve as a transformative model for improving service quality and realizing comprehensive well-being (al-maṣlaḥah al-kulliyyah) in Sharia-compliant hospitals in Indonesia.
Strategic Development of the Brick Industry based on Islamic Economics: a Case Study in Bangko Bakti Village Matondang, Seri Rezeki; Batubara, Chuzaimah; Daulay, Aqwa Naser
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3863

Abstract

This study aims to develop a strategic model for brick enterprise by integrating the SOAR framework with Islamic economic principles to enhance sustainability, ethical integrity, and long-term growth in small-scale industries. The research applies a qualitative descriptive method conducted in Bangko Bakti Village, Rokan Hilir Regency, Riau Province. Data were collected through in-depth interviews with the business owner, workers, and local stakeholders, complemented by field observations and secondary sources. Triangulation was used to ensure data reliability and validity, while the IFE–EFE matrices and SOAR analysis were applied sequentially to determine strategic positioning and formulate development strategies. Islamic values such as adl (justice), ihsan (excellence), amanah (trustworthiness), and maslahah (public welfare) were embedded in each analytical stage to guide ethical decision-making and ensure fairness in the business operations. The results show that the enterprise holds strong internal capabilities (IFE score 3.15) and favorable external opportunities (EFE score 3.00), positioning it in the “Grow and Build” quadrant of the IE matrix. Practical strategies derived from this integration include implementing digital marketing, improving production efficiency, ensuring quality control, and promoting fair wage distribution. The study demonstrates that incorporating Islamic ethics within the SOAR model can strengthen managerial accountability, social welfare, and stakeholder trust, offering a replicable approach for other SMEs seeking value-driven and sustainable growth.
Investigating the Influence of Halal Certification on Market Access and Business Growth for MSMEs in Indonesia Azzahra, Asiyah; Andriansyah, Yuli; Hattabou, Anas
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3862

Abstract

This study investigates the impact of halal certification on Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The purpose of the research is to assess both the benefits and challenges associated with halal certification for MSMEs, with particular attention to the barriers faced by smaller businesses. A mixed-methods approach was employed, combining quantitative surveys and qualitative interviews with MSMEs owners. The findings reveal that halal certification significantly enhances market access, leading to increased sales, a broader customer base, and improved consumer trust. However, smaller MSMEs encounter substantial challenges, including high certification costs, bureaucratic complexities, and lack of awareness. Government programs, such as those offering subsidies and training, have proven beneficial in addressing some of these barriers, but there is still room for improvement. The study contributes to the existing literature by highlighting the specific barriers faced by smaller businesses and the importance of government support in overcoming these challenges. The implications suggest that streamlining the certification process, providing targeted financial assistance, and enhancing awareness programs are crucial for enabling more MSMEs to participate in the halal economy. The study calls for further research to explore the long-term impact of halal certification and the role of digitalization in simplifying the certification process. 
Assessing the Impact of BPRS Financing on Farmer Empowerment and Food Security in Rural Indonesia Lestari, Lutfi Bangun; Mafuha, Ilmi
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3892

Abstract

Islamic Rural Banks (BPRS) hold strategic potential in enhancing food security through inclusive, partnership-based Islamic financing, especially in the agricultural sector, which is a key income source for rural communities. This study aims to analyze the impact of BPRS financing based on murabahah, musyarakah, and mudharabah contracts on farmer empowerment across food security dimensions, including food production, prices, consumption, and stability. A quantitative analysis was conducted using panel data from 154 BPRS sourced from the Financial Services Authority (OJK) covering Q1 2019 to Q4 2023. Static panel models, employing both fixed effects and random effects, were used to determine the best-fit models. The results show that murabahah financing significantly increases food prices (0.055%; p<0.01) and instability (0.070%; p<0.05), while reducing food production (−0.080%; p<0.05) and consumption (−0.574%; p<0.01), indicating its consumptive nature. Musyarakah financing raises food prices (0.021%; p<0.01) and instability (0.023%; p<0.05), but reduces production (−0.029%; p<0.05) and consumption (−0.115%; p<0.01), reflecting its limited productive role. Mudharabah financing significantly reduces food consumption (−0.163%; p<0.01) without significantly affecting production, prices, or stability, suggesting cash flow and business risks for farmers. Macroeconomic factors like regional economic growth (PDRB) reduce production (−0.079%; p<0.10) and instability (−0.187%; p<0.01) while increasing prices (0.018%; p<0.01). These findings underline the importance of reorienting BPRS financing toward more productive, partnership-based schemes for sustainable food security.

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