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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 139 Documents
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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.
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.

Page 10 of 14 | Total Record : 139

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