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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 6 Documents
 1 
Search results for , issue "Vol 6, No 1 (2021): JUNE" : 6 Documents clear
THE SETTLEMENT OF SHARIA ECONOMIC DISPUTES IN INDONESIAN ISLAMIC CLASSIC TRADITIONS AND POSITIVE LAW Adriandi Kasim
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1414

Abstract

Using a qualitative method with a sociological-normative approach, it was found that today's rapid development has caused various kinds of disputes. In this article, the author discusses sharia economic disputes and their resolution in the Islamic tradition and positive law in Indonesia to understand the problems of economic disputes and their resolution so that they can become knowledge and guidelines in conducting business transactions. The results of the discussion that the author obtained, namely sharia economic disputes, are disputes that occur in muammalah activities. This occurs in banking, non-banking, capital market, as well as the economy as a whole due to several factors such as default, tadlis, taghrir, or other things that can harm the rights of others. Settlement of disputes in Islamic law, namely sulh and tahkim. As for the applicable law in Indonesia, namely peace both by litigation and non-litigation, ADR, and arbitration includes BANI, BASYARNAS and other arbitration institutions. In this case, the authors conclude that every community that will conduct business transactions requires the principle of prudence and there have been many legal attempts by the government in resolving these disputes.
ZAKAT AS A SOLUTION FOR PUBLIC ECONOMIC RECOVERY IN THE ERA OF COVID-19 Chadijah Haris
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1463

Abstract

This article aims to describe the economic situation in the covid 19 pandemic era and analyze the function of zakat in restoring the society economy during the Covid-19 pandemic. The method used in this research was a literature study. The data collection techniques were carried out in two ways comprised primary and secondary data. The data analysis was content analysis. The results showed that zakat served as a manifestation of human solidarity, which means that the rich are required to spend some of their wealth in the form of zakat, and distribute it to the needy, in this context how to see zakat function as a way to help economic recovery during the pandemic. So it can be concluded that with the distribution of zakat, such as Zakat Fitrah, Zakat Maal and professional Zakat, it can strengthen the solidarity and foster the relationship between human by helping the needs of people affected by Covid-19 and reduce the poverty during the pandemic that currently affects all people in the world, especially in Indonesia.
THE THOUGHT OF ABU YA’LA CONCERNING FINANCIAL SUPERVISION (STUDY ON THE BOOK OF AL-AHKĀM AL-SULṬĀNIYYAH) Rahmat Rahmat; Azwar Iskandar; Khaerul Aqbar
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1458

Abstract

This study aims to find out the thought of Abu Ya'la concerning public finance supervision according to Islamic law in the book of al-Aḥkām al-Sulṭāniyyah. This research is qualitative descriptive research with library research method and juridical-philosophical approach. The results showed that construction of Abu Ya'la's thought on public finance supervision was included in the system of hisbah, i.e. the system of the indication and the possibility to involve two parties; (1) an independent institution created by the government to supervise the financial management of the state, whether structural in the state institutions or independent purely and non-structural; (2) other parties involved in this efforts is society, so that the entire community of people are kindly participated in the oversight efforts. In Abu Ya'la's perspective, a Hisbah institution is not a pro justicia institution that does not have the right to impose criminal or civil sanctions, but has the right to listen to public complaints about the deviation of the state's financial management and cooperate with law enforcement agencies making claims.
TOURIST ATTRACTIONS AND SERVICESCAPE AS EFFORTS TO INCREASE VISITING INTEREST ON HALAL TOURISM IN BIMA CITY sri ernawati; ismunandar ismunandar
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1456

Abstract

The natural and cultural wealth is a potential asset for tourism in Indonesia. The combination of tourist attractions and supporting facilities is a special advantage for tourists. The purpose of this study was to determine and partially analyze the influence of tourist attractions as an effort to increase visiting interest and servicescape as an effort to increase visiting interest and simultaneously tourist attractions and servicescapes in increasing tourist interest in visiting the concept of halal tourism in Bima City. The number of samples is 100 respondents with purposive sampling through a questionnaire with a Likert scale. Collecting data using questionnaires, observation, and literature study. Testing the data using SPSS (Statistical Package for the Social Sciences) version 20.0. Data analysis used multiple linear regression t-test, F test is carried out. The results show that tourist attractions have an effect as an effort to increase interest in visiting and servicescape has an effect as an effort to increase interest in visiting and simultaneously tourist attractions and servicescape have an effect together as an effort to increase interest in visiting halal tourism in Bima City
SUKUK RATING AND FINANCIAL RATIO IN ISLAMIC BANKS Kurnia Agustina; Heni Noviarita; Erike Anggraini; Surono surono
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1452

Abstract

The sukuk rating in capital market world is important because it will be considered by investors in determining investment decisions, on the other hand, that the rating will provide relevant information regarding the companies that issue sukuk, which will be in accordance with the main purpose of the sukuk rating, namely reducing the information asymmetry of issuers and investors purpose of this study is to discuss the effect of profitability ratios, liquidity ratios, leverage and productivity ratios on sukuk ratings in Islamic banking institutions issuing sukuk. By using purposive sampling from 14 Islamic banking institutions, 6 Islamic bank institutions were obtained as research samples in the 2015-2019 period, which were analyzed using multiple linear regression showing that only the productivity variable had a significant and positive influence on the rating of sukuk in Islamic banking institutions, although, with a positive coefficient, profitability does not have a significant effect on the sukuk rating, while the liquidity and leverage variables do not have a significant effect and form a negative relationship pattern on the sukuk rating in Indonesian Islamic banking institutions that issue sukuk.
FACTORS AFFECTING AUDIT DELAY IN BANKING COMPANIES IN INDONESIA Anggoro Sugeng; Asmi Trisna Puspita; Ku Abdul Muhaimin Yusof
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1457

Abstract

This study aims to determine the factors that cause audit delay in banking companies listed on the Indonesia Stock Exchange. The variable that distinguishes this research from the others is the audit committee variable as a new indicator. Overall, there are 5 assessment indicators in this study consisting of firm size variable, company profit/loss variable, auditor opinion variable, audit committee variable, and KAP size variable. The population consists of banking companies in Indonesia that are listed on the Indonesia Stock Exchange with a sample of 30 companies with a sampling technique of purposive sampling. The analysis used in this study is multiple linear regression analysis, which is in the form of panel data. This study indicates that the variables of KAP size and company profit/loss have a significant effect on audit delay. While the variables of the audit committee, auditor's opinion, and firm size have no significant effect on audit delay.

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