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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 134 Documents
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Comparison Study of the Effect of Product Quality, Halal Label, Price, and Brand Collaboration on Purchase Intention for Somethinc, Scarlet, and Ms. Glow Products Iqbal, Muhammad; Raorenza, Aprilia Putri
Tasharruf: Journal Economics and Business of Islam Vol 9, No 2 (2024): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i2.3347

Abstract

The number of skincare companies have expanded dramatically and is predicted to grow year after year. It is critical to monitor the growth and trends in skincare companies as they expand, so this study investigates the impact of product quality, halal labels, price, and brand collaboration on skincare purchase interest by comparing the top three brands in sales, Something, Scarlett, and Ms. Glow. This study intends to find and analyze differences in the influence of these elements on purchase interest by conducting a comparative analysis of the three leading skincare brands in recent years. This study includes 100 respondents aged 17 to 35 years old and employs a quantitative approach with data collection procedures via questionnaires. Because this is a comparison study, the Manova test was employed to analyze the data. The study's findings indicate that product quality and collaborative variables have a substantial impact on the buying interest of Somethinc, Scarlett, and Ms.Glow. However, there was no significant difference in the variables of halal label and price on purchasing interest between these two brands. This does not imply that the Halal variable is unimportant, but it is not the sole variable examined in this study. Three other criteria are regarded as equally significant in the skincare industry. Furthermore, before checking product quality, buyers are already convinced that, in general, items in Indonesia, which has a Muslim majority, are halal certified and safe to consume. The price hypothesis, like the halal variable, is rejected because the current generation is more choosy in its shopping habits and is not easily influenced by affordable prices.
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 Consumption Function Model of Coastal Communities in South Kalimantan based on the Use of Digitalization in Maslahat Perspective Faulidi Asnawi, Haris; Purnomo, Agus; Asyahri, Yusuf; Khaliq, Restu
Tasharruf: Journal Economics and Business of Islam Vol 9, No 2 (2024): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i2.3159

Abstract

The development of the Industrial Revolution 4.0 and the progress of the times in the era of Society 5.0 give an idea that information technology has entered various lines of people's lives so that the government encourages people to use the payment digitization system as a form of accelerating the push for economic and financial instruments in Indonesia. Many digitization systems are provided through non-cash payment instruments, one of which is Gopay, OVO, Mobile Banking, and Digital Wallets. The purpose of this research is to form a model of the pattern of public consumption approach based on the use of digitalization and also how the function of maslahah and the description of the digitalization of coastal communities. This study uses field methods and surveys. The sample used was respondents who used e-money in coastal communities with a total of 60 respondents determined based on the sampling quota. Then, it was analyzed using the Keynes consumption function model in macro terms and the consumption function in benefits. The results show that the consumption function model of coastal communities based on the use of digitalization is C = 539,487 + 0.17 Y with an Average Propensity to Consume (APC) value of 0.99 while APS is 0.01 while the Marginal Propensity To Consume Value = 0.17 and the Marginal Propensity To Saving Value= 0.83. Meanwhile, for the consumption function model, the use of digitalization in the perspective of benefits can be shown by the results Y = 3.368 + 0.725 C + 0.017 S + 0.064 X and for the value of Y = FS + S is Y = 2.853 + 0.775 FS + 0.065 S.
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.
Bitcoin's Sharia Legitimacy: Strength Analysis and Implications as a Financial Transaction Tool Labibunnajah, Muhammad Hilmi; Al Muzakky, Alamul Huda; Lutfiyah, Lutfiyah
Tasharruf: Journal Economics and Business of Islam Vol 9, No 2 (2024): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i2.3232

Abstract

This study seeks to reconcile the conflicting viewpoints on Bitcoin by offering a Shariah-based perspective, utilizing contemporary interpretations of Quranic verses, fiqh principles, and hadith to demonstrate Bitcoin's supremacy as a currency. This study used a qualitative approach combined with normative analysis, interdisciplinary perspectives (economics and Islamic law), and a descriptive-comparative method based on David Ricardo's theory of comparative advantage to assess Bitcoin's legitimacy as a medium of exchange in Islamic economic contexts. These methodologies enable the research to address the core questions holistically, considering economic, legal, and ethical dimensions. The findings indicate that Bitcoin has attributes similar to gold, such as scarcity, divisibility, mobility, and durability, making it a suitable store of value. While institutes such as MUI and LBM NU East Java classified Bitcoin as haram owing to ambiguity, harm, and speculation, the study contends that with correct understanding, Bitcoin may be lawful under fiqh principles. Blockchain transparency reduces dharar and manipulation, providing an ethical alternative to fiat currency. Furthermore, Bitcoin's intrinsic worth is consistent with Islamic financial principles, as opposed to fiat currency's inflation and value depreciation. The researcher finds that understanding the foundations of Bitcoin can help consumers reduce gharar (uncertainty), dharar (harm), and speculation. Blockchain technology ensures transparency, prevents manipulation and abuse, and, like traditional currencies, allows for price formation based on supply and demand. These attributes highlight Bitcoin's potential as a Sharia-compliant medium of exchange that addresses fiat currency limits while also providing inflation protection.
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.
Implementation of Islamic Business Ethics in Laundry Services at Tarim Laundry Syariah Johor Masthura, Nadia; Yusrizal, Yusrizal; Bi Rahmani, Nur Ahmadi
Tasharruf: Journal Economics and Business of Islam Vol 9, No 2 (2024): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i2.3328

Abstract

The purpose of this study is to look at how Islamic business ethics are being implemented in Islamic laundry services, using Tarim Laundry Syariah Johor as an example. Islamic business ethics plays a crucial part in the operation of businesses, especially laundry services. The descriptive qualitative research method was utilized, along with interview techniques, to gather information from company actors about the washing process, price transparency, and customer service. The findings revealed that Tarim Laundry Syariah is extremely concerned with honesty (As-Sidq) in protecting the sanctity of customer clothing and price transparency. Laundry Syariah can develop a healthy and mutually beneficial relationship with clients by committing to maintaining responsibility (Al-Amanah). Tarim Laundry Syariah always prioritizes a fair attitude (al-'adl) when dealing with consumers. Tarim Laundry Syariah is committed to employing environmentally friendly goods out of concern for the environment, or tazkiyah. Customers who receive good service (Ihsan) not only obtain what they need, but they also feel deeply satisfied since they interacted with a business that operates on strong ethical standards.
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.
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

Abstract

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.
The Impact of Halal Certification on the Muslim Community’s Interest in Using Hotel Products Jan, Radlyah Hasan
Tasharruf: Journal Economics and Business of Islam Vol 9, No 2 (2024): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v9i2.3356

Abstract

The purpose of this study is to investigate the impact of halal certification in hotels on Muslim communities' interest in picking accommodations. Halal certification ensures that the services and facilities provided fulfill Sharia criteria, such as cleanliness, halal food, and services that are compatible with Islamic ideals. In the context of halal tourism, which is expanding, the presence of halal-certified hotels is one of the key draws for Muslim tourists. This study employs a quantitative approach utilizing a survey method, in which data is acquired by sending questionnaires to respondents chosen using a purposive sampling strategy. Data was analyzed using statistical methods to determine the relationship between the existence of halal certification and the Muslim community's interest. In data analysis, several statistical tests are utilized, such as validity, reliability, normality, linearity tests, simple linear regression tests, t tests, and coefficient of determination tests. The study's findings indicate that halal certification has a substantial impact on the Muslim community's interests. The estimated t value of 11.696 with a significance of 0.001 <0.05 supports the acceptance of hypothesis H1. The coefficient of determination test had a 58.3% effect, while the remaining 41.7% was influenced by other variables, specifically promotion, price, and location, which were not explained in this study.

Page 11 of 14 | Total Record : 134

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