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Analysis the Impact of Halal Certification Strategies on the Development of Small and Medium Enterprises (SMESs) in Bandung Kurniawan, Fakhry Hafiyyan; Cupian, Cupian; Faisal, Yudi Ahmad; Nugraha, Ilham
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.2232

The study aims to determine the strategy for halal certification in the development of Culinary SMEs in the Greater Bandung Region from an internal and external perspective. The research method used is a qualitative method with a SWOT matrix approach of IFAS (Internal Strategic Factors Analysis Summary) and EFAS (External Strategic Factors Analysis Summary) and AHP (Analytical Hierarchy Process). The population in this study are competent parties who know the strategy of halal certification in the development of SMEs in the Greater Bandung Region and sampling was carried out using a purposive sampling technique with a total sample of 18 expert respondents who are ready and willing to be respondents. Based on the results of the IFAS and EFAS assessments, the halal certification strategy is in quadrant I, namely, "Grow and Develop". This research also shows the position of the halal certification strategy in the IA quadrant with the choice of the "Rapid Growth" strategy which has an S>O value, thereby supporting the SO strategy. Meanwhile, based on AHP analysis, the biggest problems and priority solutions are in the infrastructure aspect. The theoretical and practical implications of this research confirm that the problems and solutions that are the priority need to be considered by the relevant institutions. In conclusion, the government should play a proactive role in developing Culinary SMEs by raising awareness of halal opportunities and encouraging innovation. Halal certification institutions should optimize the certification process to support the development of Culinary SMEs.

Loss Mitigation Strategies in Sharia Commericial Banks in Indonesia Anggraini, Putri Pindia; Sahroni, Abdullah; Jamil, Mahmud Alfan; Susilo, Adib
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.2944

This research aims to determine the effect of Profit-Sharing Financing, Financing to Deposit Ratio (FDR), and Non-Performing Financing (NPF) on Profitability because there are several deviations in theory and there are still ratios in variables that do not comply with standards so this research is needed. This type of research is quantitative using secondary data. The population of this research is Sharia Commercial Banks in Indonesia and there are 9 samples selected using the purposive sampling method. The data analysis techniques used are descriptive statistics, panel data regression test, classical assumption test, hypothesis test and coefficient of determination using the Eviews 12 application. The results of this research show that partially the Profit Sharing Financing variable has no effect on the Profitability of Indonesian Sharia Commercial Banks, the Financing to Deposit Ratio (FDR) variable has a significant effect on the Profitability of Indonesian Sharia Commercial Banks, the Non Performing Financing (NPF) variable has no effect on the Profitability of Indonesian Sharia Commercial Banks, and simultaneously Profit Sharing Financing, Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) has a significant effect on the Profitability of Indonesian Sharia Commercial Banks. Profit Sharing Financing in this period is considered still low so it cannot influence the Profitability variable and the Profitability variable can be influenced by other financing. A balanced or high FDR can reflect efficiency in managing funds. using customer savings funds, so that banks can reduce their capital costs, which affects the ups and downs of profit margins and profitability, and effective risk management is one of the reasons why NPF has no effect on profitability.

The Influence of Sharia Financial Literacy and Perceived Usefulness on the Decision of the Muslim Generation to Choose the Shopee Paylater Suherman, Andini Cahyaning; Subagio, N. Ari; Mahardiyanto, Agus
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.2957

This research is motivated by the use of Shopee Paylater which is one of the most popular services. This attraction is a challenge for the Muslim generation to choose a payment method in online transactions that does not deviate from sharia principles. As data presented by CNBC Indonesia states that the younger generation was recorded as the largest contributor to paylater non-performing loans as of April 2023 at 9.7%.Islamic financial literacy is a guide for the community in managing finances in line with sharia principles. And perceived usefulness is a person's description of the usefulness of technology service products for one's performance. So the purpose of this study is to analyze the effect of Islamic financial literacy and perceived usefulness on the decision to choose the Shopee Paylater payment method. This research uses quantitative research. The data analysis method used is multiple linear regression analysis with the SPSS 25 analysis tool. The results of this study indicate that Islamic financial literacy has a significant negative effect on the decision to choose the Shopee Paylater payment method and perceived usefulness has a significant positive effect on the decision to choose the Shopee Paylater payment method. This means that if someone has a high level of Islamic financial literacy, the decision to choose Shopee Paylater will decrease. And if someone has a good perceived usefulness of using Shopee Paylater, the decision to choose Shopee Paylater will increase. So that efforts that need to be made to overcome the phenomenon of high rates of non- performing loans for the younger generation are increasing Islamic financial literacy and educating the public on the wise use of technology.

Reevaluating the Profitability, Performance, and Stability of Sharia Banks in Indonesia Using the Eagles Framework Kurnia, Rahmat; Fenitra, Rakotoarisoa Maminirina; Hasan, Nugraha; Melzatia, Haura Hazimah
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.3071

Islamic banking in Indonesia has experienced rapid development in recent years. This encourages the importance of reviewing the financial performance of Islamic Commercial Banks (BUS) to determine the level of health and efficiency. The purpose of this study is to analyze the financial performance of BUS during the period 2018-2022 using the EAGLES method. As well as comparing financial performance between BUSs during the 2018-2022 period. This study uses quantitative methods with secondary data sourced from BUS Annual Reports for the 2018-2022 period. Financial performance is measured using the EAGLES method which includes ROA, ROE, NPF, DGR, LGR, FDR, CAR, and SRQ ratios. The results showed that there were differences in the ratios calculated on BUS during the 2018-2022 period. Overall, BUS shows a fairly healthy financial performance with some BUSs that have better performance than others. The conclusion of this study is that the financial performance of BUSs during the 2018-2022 period shows a positive trend with some BUSs that have better performance than others. The use of the EAGLES method provides a comprehensive overview of BUS financial performance and can be used to compare performance between BUSs.

Analysis of the Effectiveness of Dispute Resolution Mechanisms: A Case Study of PT. Bank Muamalat Indoneisa and PT. General Takaful Economy Oktaviany, Mega; Ashary, Ade Rangga Putra; Nordin, Nadhirah
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.2903

This paper explains how arbitration functions in the Indonesian legal system. The purpose of this study is to determine whether there is a legal remedy that can be made by law to reach a final decision based on the principle of final and binding. This study aims to study the way sharia arbitration bodies handle economic disputes. The research method used is juridical-normative, using descriptive qualitative analysis. The results showed that, as an extra-judicial institution governed by international law that has been ratified by the Indonesian government, arbitration helps complement the Indonesian judicial system. And the absence of a legal remedy for a final award in accordance with the principles of final and binding And the absence of legal remedies for a final decision in accordance with the principle of finality and binding is one of the advantages of settlement through arbitration compared to the court, In conclusion arbitration is more effective in resolving sharia insurance disputes based on the principle of simple, fast, and cheap justice according to the mandate of the Law.

Loss Mitigation Strategies in Sharia Commericial Banks in Indonesia Anggraini, Putri Pindia; Sahroni, Abdullah; Jamil, Mahmud Alfan; Susilo, Adib
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.2944

This research aims to determine the effect of Profit-Sharing Financing, Financing to Deposit Ratio (FDR), and Non-Performing Financing (NPF) on Profitability because there are several deviations in theory and there are still ratios in variables that do not comply with standards so this research is needed. This type of research is quantitative using secondary data. The population of this research is Sharia Commercial Banks in Indonesia and there are 9 samples selected using the purposive sampling method. The data analysis techniques used are descriptive statistics, panel data regression test, classical assumption test, hypothesis test and coefficient of determination using the Eviews 12 application. The results of this research show that partially the Profit Sharing Financing variable has no effect on the Profitability of Indonesian Sharia Commercial Banks, the Financing to Deposit Ratio (FDR) variable has a significant effect on the Profitability of Indonesian Sharia Commercial Banks, the Non Performing Financing (NPF) variable has no effect on the Profitability of Indonesian Sharia Commercial Banks, and simultaneously Profit Sharing Financing, Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) has a significant effect on the Profitability of Indonesian Sharia Commercial Banks. Profit Sharing Financing in this period is considered still low so it cannot influence the Profitability variable and the Profitability variable can be influenced by other financing. A balanced or high FDR can reflect efficiency in managing funds. using customer savings funds, so that banks can reduce their capital costs, which affects the ups and downs of profit margins and profitability, and effective risk management is one of the reasons why NPF has no effect on profitability.

The Influence of Sharia Financial Literacy and Perceived Usefulness on the Decision of the Muslim Generation to Choose the Shopee Paylater Suherman, Andini Cahyaning; Subagio, N. Ari; Mahardiyanto, Agus
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.2957

This research is motivated by the use of Shopee Paylater which is one of the most popular services. This attraction is a challenge for the Muslim generation to choose a payment method in online transactions that does not deviate from sharia principles. As data presented by CNBC Indonesia states that the younger generation was recorded as the largest contributor to paylater non-performing loans as of April 2023 at 9.7%.Islamic financial literacy is a guide for the community in managing finances in line with sharia principles. And perceived usefulness is a person's description of the usefulness of technology service products for one's performance. So the purpose of this study is to analyze the effect of Islamic financial literacy and perceived usefulness on the decision to choose the Shopee Paylater payment method. This research uses quantitative research. The data analysis method used is multiple linear regression analysis with the SPSS 25 analysis tool. The results of this study indicate that Islamic financial literacy has a significant negative effect on the decision to choose the Shopee Paylater payment method and perceived usefulness has a significant positive effect on the decision to choose the Shopee Paylater payment method. This means that if someone has a high level of Islamic financial literacy, the decision to choose Shopee Paylater will decrease. And if someone has a good perceived usefulness of using Shopee Paylater, the decision to choose Shopee Paylater will increase. So that efforts that need to be made to overcome the phenomenon of high rates of non- performing loans for the younger generation are increasing Islamic financial literacy and educating the public on the wise use of technology.

Reevaluating the Profitability, Performance, and Stability of Sharia Banks in Indonesia Using the Eagles Framework Kurnia, Rahmat; Fenitra, Rakotoarisoa Maminirina; Hasan, Nugraha; Melzatia, Haura Hazimah
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.3071

Islamic banking in Indonesia has experienced rapid development in recent years. This encourages the importance of reviewing the financial performance of Islamic Commercial Banks (BUS) to determine the level of health and efficiency. The purpose of this study is to analyze the financial performance of BUS during the period 2018-2022 using the EAGLES method. As well as comparing financial performance between BUSs during the 2018-2022 period. This study uses quantitative methods with secondary data sourced from BUS Annual Reports for the 2018-2022 period. Financial performance is measured using the EAGLES method which includes ROA, ROE, NPF, DGR, LGR, FDR, CAR, and SRQ ratios. The results showed that there were differences in the ratios calculated on BUS during the 2018-2022 period. Overall, BUS shows a fairly healthy financial performance with some BUSs that have better performance than others. The conclusion of this study is that the financial performance of BUSs during the 2018-2022 period shows a positive trend with some BUSs that have better performance than others. The use of the EAGLES method provides a comprehensive overview of BUS financial performance and can be used to compare performance between BUSs.

Analysis of the Effectiveness of Dispute Resolution Mechanisms: A Case Study of PT. Bank Muamalat Indoneisa and PT. General Takaful Economy Oktaviany, Mega; Ashary, Ade Rangga Putra; Nordin, Nadhirah
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.2903

This paper explains how arbitration functions in the Indonesian legal system. The purpose of this study is to determine whether there is a legal remedy that can be made by law to reach a final decision based on the principle of final and binding. This study aims to study the way sharia arbitration bodies handle economic disputes. The research method used is juridical-normative, using descriptive qualitative analysis. The results showed that, as an extra-judicial institution governed by international law that has been ratified by the Indonesian government, arbitration helps complement the Indonesian judicial system. And the absence of a legal remedy for a final award in accordance with the principles of final and binding And the absence of legal remedies for a final decision in accordance with the principle of finality and binding is one of the advantages of settlement through arbitration compared to the court, In conclusion arbitration is more effective in resolving sharia insurance disputes based on the principle of simple, fast, and cheap justice according to the mandate of the Law.

Halal Awareness Behavior of Producers and Consumers from Maqashid Sharia Perspective Syauqillah, Muhammad; Rofiq, Aunur; Khusnudin, Khusnudin; Asnawi, Nur
Tasharruf: Journal Economics and Business of Islam Vol 9, No 1 (2024): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i1.3149

The growth of the global Muslim population, especially in Indonesia, which has the largest Muslim population, must be balanced with the Muslim community's awareness of halal products. This research aims to analyze the influence of Islamic principles on the awareness of producers and consumers in the production and consumption of Halalan Thayyiban products in Indonesia after the implementation of Law Number 33 of 2014 concerning Halal Product Guarantees. Using qualitative methods with a psychological approach, data was collected from documentary sources such as the Internet, journals, books, laws, and articles. The research findings demonstrated that Islamic principles significantly influenced consumer and producer awareness and behavior within the context of halal products. Specifically, the safeguarding of religion, life, lineage, property, and intellect had notably heightened manufacturers' adherence to halal standards while simultaneously enhancing consumer consciousness regarding the importance of products that are safe, hygienic, and of superior quality. These conclusions emphasized that the integration of Islamic principles not only facilitated compliance with Sharia law but also elevated the quality and safety experienced by consumers, ultimately aligning with the attainment of the Halalan Thayyiban concept.

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Syarifuddin

Contact Email
syarifuddin.mala@iain-manado.ac.id

Phone
+6282192516647

Journal Mail Official
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Editorial Address
Jl. Dr. S. H. Sarundajang Kawasan Ring Road I Malendeng Manado 95128

Location
Kota manado,

Sulawesi utara

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Syarifuddin

Contact Email syarifuddin.mala@iain-manado.ac.id

Phone +6282192516647

Journal Mail Official -

Editorial Address Jl. Dr. S. H. Sarundajang Kawasan Ring Road I Malendeng Manado 95128

Location Kota manado, Sulawesi utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Syarifuddin

Contact Email
syarifuddin.mala@iain-manado.ac.id

Phone
+6282192516647

Journal Mail Official
-

Editorial Address
Jl. Dr. S. H. Sarundajang Kawasan Ring Road I Malendeng Manado 95128

Location
Kota manado,

Sulawesi utara

INDONESIA