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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 8, No 1 (2023): JUNE" : 6 Documents clear
THE ROLE OF WAQF ON HALAL INDUSTRY AND ISLAMIC ECONOMIC DEVELOPMENT IN INDONESIA: A SWOT ANALYSIS Azwar Azwar; Fakhri Sungit
Tasharruf: Journal Economics and Business of Islam Vol 8, No 1 (2023): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v8i1.2372

Abstract

This study aims to analyze the strengths, weaknesses, opportunities, and threats as well as strategies for the role of waqf on halal industry and Islamic Economy development in Indonesia. This research is a qualitative descriptive study using literature study methods and SWOT analysis techniques. The results of the study show that the strengths of waqf in Indonesia lie in the existence of well-established waqf institutions, the existence of a Waqf Core Principle (WCP) as a guideline and the existence of a scheme that integrates social funds and commercial funds. However, Indonesia’s waqf also has several weaknesses, namely the not-yet optimal digitalization of user-friendly waqf collection, the lack of development of instruments that integrate waqf with merchant products, the large number of individual nazirs who are not registered and do not work full-time, and the distribution of most of the waqf funds to sectors that are relatively less productive. Meanwhile, the opportunities for waqf in Indonesia lie in the increasing diversity of multipayment services on various e-commerce sites, the high intention to donate from the Indonesian people, the increasing number of universities that specifically teach Sharia economics. However, the threats that must be faced are the lack of awareness regarding cash waqf, the lack of public literacy about waqf, and the dominant public perception of traditional waqf. Several strategic programs that can be carried out include: (1) increasing waqif and public awareness of waqf; (2) strengthening the waqf ecosystem; and (3) strengthening the institutional integration of zakat institutions.
THE IMPORTANCE OF ISLAMIC ECONOMICS IN RELIGIOUS MODERATION Rusli Siri; Ridwan Tabe
Tasharruf: Journal Economics and Business of Islam Vol 8, No 1 (2023): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v8i1.2238

Abstract

Diversity can be a blessing if it is managed properly, it becomes uniqueness and strength, however, plurality can be a challenge if it is not handled wisely, it can even become a threat of division and conflict that can rip apart social security. The aim of the research was to find out the importance of Islamic economics in moderation of religion, this study used a descriptive qualitative approach with the phenomenological method, where researchers collected data with participant observation to find out the essential phenomena of participants in life experiences related to Islamic economics based on religious moderation. Sources of research data were obtained from various references which included books, journals, laws and regulations, and other relevant references. Research is carried out by collecting library data, reading, taking notes, processing research material through in-depth analysis, then making this paper a proper reading that can be used as a reference for further research. The analysis in this study uses descriptive analysis, which explains and describes the interrelationships of the Islamic economy based on religious moderation. The results of this study found that Islamic economics is important in the moderation of religion because it can create peace and tranquility in muamalah, namely mutual respect between adherents of religions is mandatory and becomes a basic foundation in everyday life. In carrying out economic activities, the concepts of Sharia will not be complete without being accompanied by religious moderation. Both Muslims and non-Muslims must be aligned in carrying out economic activities.
PROFITABILITY ANALYSIS OF PT. BANK SYARIAH INDONESIA BEFORE AND AFTER THE MERGER Rimayanti - Rimayanti; Dwita Sapitri
Tasharruf: Journal Economics and Business of Islam Vol 8, No 1 (2023): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v8i1.2380

Abstract

The breakthrough regarding the government’s policy to merge the three Islamic banks is expected to provide another choice of new financial institutions for the public and boost the national economy. This study aims to analyze the profitability before and after the merger of a bank, namely Bank Syariah Indonesia, resulting from the three state-owned banks: Bank Syariah Mandiri, Bank Rakyat Indonesia Syariah, and Bank Negara Indonesia Syariah. The type of research used was descriptive quantitative, so the authors conducted research using a comparative descriptive method by analyzing profitability ratios (ROA, ROE, ROI, OPM, and NPM). Data were obtained from financial reports published by Bank Syariah Indonesia. The results of this study on the average profitability value at Bank Syariah Indonesia stated that the ROA after the merger was higher than ROA before the merger, which was 1.19%; ROE after the merger was also much higher than before the merger, with a percentage of 11.87. The NPM and OPM ratios experienced a significant increase from conditions before the merger. The NPM ratio experienced a jump to 48.96%, while the OPM ratio increased almost three times to 44.54%. Meanwhile, the ROI value still shows a lower percentage than before the merger. 
ZAKAT LITERACY INDEX AS A TAXABLE INCOME DEDUCTION (A STUDY CASE IN SIDOARJO) Mochammad Imanda Ramadhani; Clarashinta Canggih
Tasharruf: Journal Economics and Business of Islam Vol 8, No 1 (2023): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v8i1.2366

Abstract

This study aims to measure the literacy on zakat as a deduction from taxable income in Sidoarjo. This study uses a quantitative descriptive method an adapted Zakat Literacy Index by BAZNAS to measure the zakat as a taxable income deduction literacy index. The data used in this study was questionnaires about the literacy rate of the people of Sidoarjo. This study uses primary data sources or is collected through questionnaires directly to respondents. The sample used must be a Muslim and have a Taxpayer Identification Number (NPWP) because the measured variable is zakat literacy level as a deduction from taxable income, which is an obligation for a Muslim who has accumulated wealth beyond a certain threshold and is required to pay zakat. There are two dimensions included inthe literacy index of zakat as a taxable income deduction, i.e., a basic understanding of the relationship between zakat and taxes with 4 variables and an advanced understanding of the relationship between zakat and taxes with 3 variables. The findings showed that the literacy level of zakat as the deduction of taxable income in Sidoarjo is moderate which means the society has understood the obligation to pay zakat and taxes, as well as how to fulfill the payment process. The lowest score in the basic dimension is understanding the legal basis of zakat and tax, and in the advanced dimension is understanding the socialization program. The lowest score in each dimension follows the result of the literacy level of zakat in Indonesia that BAZNAS conducted.
PRIVILEGES OF QARDH FINANCING AT MICRO WAQF BANKS Mohammad H Holle; Rosita Tehuayo; Magfirah Karanelan
Tasharruf: Journal Economics and Business of Islam Vol 8, No 1 (2023): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v8i1.2358

Abstract

Writing this article aims to reveal and prove the privilege of financing using a Qardh contract at the Micro Waqf Bank Al-Anshor Cares Ambon. The research method used is field research with a case study approach and a qualitative paradigm. Data collection techniques using observation and interviews focused on indicators of Qardh financing without collateral, Qardh without interest, channeling funds on target, group or cooperation systems, managed by Micro Waqf Banks formed by Islamic Boarding Schools, business coaching, and avoiding moneylenders, cooperation system (Gotong Royong) managed by Islamic boarding schools with permission from the OJK, providing business knowledge and training as well as religious education. The results of this study found that the qardh financing feature can change the daily life of micro-entrepreneurs, increase income, avoid loan sharks and interest on loans, better household consumption patterns, and relatively good family education. This proves that Qardh financing has advantages over other financing models.
ISLAMIC WEALTH MANAGEMENT IN MOSQUE FINANCIAL MANAGEMENT (CASE STUDY OF KAUMAN GREAT MOSQUE, YOGYAKARTA) Rizqi Anfanni Fahmi; Ahmad Maslahatul Furqon; Hishamuddin Ismail
Tasharruf: Journal Economics and Business of Islam Vol 8, No 1 (2023): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v8i1.2584

Abstract

A mosque is a sacred site of worship for Muslims. The mosque typically solicits contributions from the congregation to fund its activities. To be accountable for the congregations, therefore, the administrators of the mosques should practice sound financial administration. This study seeks to analyze Masjid Gedhe Kauman (Great Mosque Kauman), one of the oldest mosques in Yogyakarta, Indonesia, based on Islamic wealth management. It also has a wealth of historical significance due to Java's lengthy history of Islamization. It was situated around Kraton Palace, one of the ancient Javanese giant kingdoms. Islamic wealth management encompasses wealth creation, wealth accumulation, wealth protection, wealth purification, and wealth distribution. The data was collected by interviewing the mosque administrator, documenting the financial report, and observing the activities. The results indicate that the Kauman Great Mosque in Yogyakarta has not yet fully implemented the Islamic Wealth Management concept into its financial management. Wealth accumulation and wealth purification have not yet received sufficient attention from mosque administrators. Authority status, government policies, and ownership are the primary obstacles to developing mosque financial management. The majority of the funds for the Kauman Great Mosque in Yogyakarta originate from infa (alms). The fund prioritizes initiatives associated with mosques. The discovery also reveals a lack of transparency in financial management, as the congregation does not have access to the financial report despite the inactive fund exceeding one billion rupiah. ‎ The study proposes the implementation of contemporary financial management strategies in order to bolster self-reliance, foster the productive utilization of mosque assets, and prioritize the safeguarding of wealth.

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