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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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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.
Strategic Management Analysis on Sharia Cooperative Problems in South Kalimantan in the Digital Era Naimah, Naimah; Zahra Maulida, Atika; Mahfuzah, Annisa
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.v9i2.3151

Abstract

Entering the era of globalization, paradigm transformations in the world of internet, telecommunications, and mobile technology have a tremendous impact on the business world, including one of the areas that must be expanded and exploited optimally: cooperatives that assist low- and middle-income residents. There is a shift in cooperative management strategies employing digital transactions by adopting the following SWOT analysis: 1) the existence of digital transactions in Sharia cooperatives reduces money loans through loan sharks, 2) digital services are easy to understand and implement, transactions may be made anywhere and anytime, 3) lack of human resources who understand digital transactions, 4) ecosystem expansion and digitization in the financial sector, and 5) digital cybersecurity threats that can jeopardize both data and cooperative reputation. This research approach is a qualitative analysis using field-based interview standards. Data was collected using a purposive sampling strategy, with informants selected from Sharia cooperative managers, consumers, and directors. Strengths, weaknesses, threats, and opportunities were identified using SWOT analysis based on the interview data. The outcome of this study is the growth of sharia cooperatives in South Kalimantan, which face both internal and external challenges. These include a lack of human resources, the accessibility of digital-era infrastructure, cooperative management, the types of businesses and products that are offered, product marketing, cooperative institutions, and banking administration management. Based on the study's findings, the researcher came to the conclusion that applying the digital age to Sharia cooperatives has strengths, weaknesses, opportunities, and threats. These include assessing the community's needs, developing strategies and techniques for achieving cooperative goals, creating budgets and programs, and monitoring and managing the digital economic transformation applied to sharia cooperatives.
Developing a Maqashid Shariah-Based Green Accounting Model for Forest Fire Mitigation in West Kalimantan Ningrum, Wulan Wahyu; Hidayat, Samsul; Azimi, Aulia; Jayati, Fitri
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3582

Abstract

Forest and land fires in West Kalimantan have become a serious issue with significant ecological and socio-economic consequences, including ecosystem degradation, increased carbon emissions that exacerbate climate change, and health crises caused by toxic haze. Despite government regulations prohibiting land clearing by burning, fires remain frequent, particularly in the palm oil plantation sector. This study aims to explore the potential integration of maqashid sharia-based green accounting as an innovative approach to enhance corporate accountability while supporting sustainable forest fire mitigation. Green accounting incorporates environmental impacts into financial statements, while maqashid sharia provides an ethical foundation for environmental responsibility. Employing a qualitative method with a literature review approach, this research identifies gaps in the application of green accounting within Indonesia’s forestry and plantation sectors. The findings suggest that integrating green accounting and maqashid sharia could offer a comprehensive solution to recurring fires. However, implementation is constrained by inadequate regulation and limited economic incentives for sustainability. This study contributes theoretically by bridging environmental accounting and Islamic ethics, and offers practical implications for policy development. The proposed conceptual model reinforces the role of value-based governance and Islamic ethical principles in advancing environmental accountability, particularly in regions vulnerable to ecological degradation such as West Kalimantan.
Does Religiosity Influence the Relationship Between Sharia Governance and Member Loyalty in Islamic Cooperatives? Umuri, Khairil; Halim, Hendra; Farma, Junia; Indah, Cahyani Rahmitha
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3576

Abstract

Sharia cooperatives play a pivotal role in advancing Islamic economic development by offering financial services aligned with Islamic principles. Nonetheless, sustaining member loyalty remains a significant challenge. This study investigates the impact of Sharia governance on member loyalty within Sharia cooperatives in Banda Aceh City and examines the moderating role of religiosity in this relationship. Employing an explanatory research design, primary data were collected through questionnaires distributed to 200 purposively selected respondents. The data were analyzed using moderated regression analysis to test the proposed hypotheses. The findings reveal that Sharia governance exerts a positive and significant influence on member loyalty. However, religiosity was found to weaken this relationship, indicating that members with higher levels of religiosity tend to rely more on personal beliefs than institutional governance when forming loyalty. These results suggest that member engagement strategies should not only focus on structural and governance compliance but also incorporate the diverse religious values held by cooperative members. The study offers practical implications for enhancing loyalty in faith-based financial institutions. Limitations include the cross-sectional nature of the data and its geographic restriction to a single region, which may affect the generalizability of the results. Future research is encouraged to include broader contexts and longitudinal data.
Influence of Fees, Religiousness, and Service Quality on Customer Interest in Pawn Products at Kuala Simpang Syafrizal, Muhammad; Rahma, Tri Inda Fadhila; Jannah, Nurul
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3655

Abstract

The purpose of the research is to examine the factors that influence customers' desire to utilize the services of PT Pegadaian Syariah Kuala Simpang Branch. This study employs a quantitative methodology and uses SPSS version 23 for statistical data analysis. The number of respondents is 100 individuals, and the population consists of all customers who use pawned items (Rahn) at the designated branch. The results of the study indicate that the interest rate variable has a significance level of 0.000, which is less than 0.05, and a t-value of 5.660, which is greater than the t-table value of 1.660. Additionally, the religiosity variable has a significance level of 0.000 < 0.05, and a t-value of 17.252 > 1.660. Similarly, the t-value for the service quality variable is 13.113 > 1.660 with a significance threshold of 0.000 < 0.05. Furthermore, the F-test results show a significance level of 0.004, which is less than 0.05, and an F-value of 659.149, which is greater than the F-table value of a magnitude of 2.699. This result implies that the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. With an Adjusted R Square score of 95.2%, the model explains 95.2% of customer interest, with additional factors not included in the regression model affecting the remaining 4.8%.
Corporate Social Responsibility and Community Welfare: A Critical Perspective through the Lens of Maslahah Sanda, Juana Tria; Nurlaila, Nurlaila; Silalahi, Purnama Ramadani
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3708

Abstract

This study analyzes the optimization of Corporate Social Responsibility (CSR) at PT Socfin Indonesia (Socfindo) and its relevance to the review of maslahah in improving community welfare. A research gap was identified from the striking difference between the company's broad claims about its CSR (based on the 2018-2024 sustainability report) and the critical perceptions of the community, which highlight fundamental issues such as agrarian conflicts and factory waste management. Using a qualitative approach with a single case study design and interview techniques (n=3 informants), this study analyzes the implementation of Stakeholder Theory. The findings show a tendency for the company to be reactive rather than proactive in responding to core stakeholder issues. Analytically, although PT Socfin Indonesia's CSR programs have the potential to bring about maslahah (benefits), the existence of mafsadah (harm/danger) caused by the company's core operations hinders the achievement of holistic welfare. The significant contribution of this research lies in the integration of the concept of maslahah as a critical analytical lens to evaluate the impact of CSR more comprehensively, beyond a purely normative framework. The research results underscore the urgency of a more participatory and proactive CSR approach in resolving root causes. The limitations of the study include the specific scope of informants in a single case, limiting direct generalization.
Determinants of Community Preferences and Customer Loyalty at Bank Syariah Indonesia in North Sulawesi Antuli, Sjamsuddin A. K.; Niu, Fitria Ayu Lestari; Khan, Hira
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3468

Abstract

This study aims to identify and analyze the key factors that influence customer preferences and loyalty toward Bank Syariah Indonesia (BSI) in North Sulawesi. Employing a descriptive quantitative approach, data were collected through questionnaires distributed to 52 active BSI customers across three cities: Manado, Bitung, and Kotamobagu, with respondents aged between 20 and 35 years. The research instrument underwent validity and reliability testing, yielding a Cronbach’s Alpha score of 0.969, indicating excellent internal consistency. The analysis revealed that internal bank factors, particularly the quality of employee service, including friendliness and professionalism, are the most dominant contributors to customer loyalty. External factors, such as recommendations from close associates, also play a significant role. In contrast, location and technological infrastructure, such as ATM availability, scored the lowest, suggesting areas that require improvement. The study highlights that human interaction and excellent service delivery are more decisive in fostering loyalty than physical infrastructure or rational considerations. These findings offer strategic insights for enhancing BSI services, particularly in regions with predominantly non-Muslim demographics. Practical implications include continued frontliner training, expansion of digital infrastructure and branch locations, and reinforcement of community-based marketing strategies. The study also recommends future research to explore the impact of digitalization on customer loyalty through a longitudinal approach.
Digital Zakat in Economic Empowerment and the Achievement of Sustainable Development Goals: An Islamic Economic Law Perspective Saragih, Eka Junila; Hidayat, Samsul; Zulinda, Nia; Ismail, Moh
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3577

Abstract

This study examines the role of digital zakat in promoting economic empowerment and achieving the Sustainable Development Goals (SDGs) through the lens of Islamic economic law. Adopting a normative legal approach and qualitative methodology, the research draws upon academic literature, national legal frameworks, and institutional practices of zakat management in Indonesia. The findings demonstrate that the digitalization of zakat via e-wallets, mobile banking, and online platforms significantly enhances the efficiency, transparency, and outreach of zakat collection and distribution. This transformation enables muzakki to fulfill their religious obligations in a timely, secure, and accessible manner. Furthermore, it facilitates faster disbursement of zakat funds into empowerment-driven social and economic programs aimed at poverty alleviation and sustainable community development. Despite these benefits, challenges persist. Key obstacles include limited digital literacy among both muzakki and mustahik, inadequate technological infrastructure in rural and remote areas, and the absence of specific regulatory guidelines governing digital zakat transactions. From a normative standpoint, it is essential that digital zakat practices adhere to the principles of maqashid shariah, justice (‘adl), trustworthiness (amanah), and accountability (mas’uliyyah), to ensure compliance with Islamic legal and ethical standards. In conclusion, digital zakat, when governed by sharia-compliant frameworks, serves as a powerful instrument of Islamic social finance. It can significantly contribute to inclusive economic growth, enhance access to education, and reduce inequality. Strengthening regulations, improving digital capacity, and fostering institutional collaboration are vital to unlocking its full potential.
Revolutionizing Zakat Philanthropy: Strategic Digital Fundraising Empowered by SOAR Analysis at Ulil Albab Institution Nasution, Amalia; Syahbudi, Muhammad; Harahap, Muhammad Ikhsan
Tasharruf: Journal Economics and Business of Islam Vol 10, No 2 (2025): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i2.3833

Abstract

This study aims to analyze digital fundraising strategies in the collection of zakat funds at Ulil Albab Amil Zakat Institution (LAZ), employing the SOAR framework (Strengths, Opportunities, Aspirations, Results). Utilizing a descriptive research method paired with a quantitative approach, the SOAR analysis is quantitatively developed through surveys conducted with five informants (n=5). The data are weighted and rated on a scale from 1 to 4, adapted from the IFE and EFE models. The results indicate that Strengths scored 1.75, Opportunities 1.83, Aspirations 2.04, and Results 1.40, totaling 7.01 overall. Quadrant mapping produced the highest score in the OA combination at 3.87, followed by SA at 3.79, OR at 3.23, and SR at 3.15. These findings demonstrate that OA was selected as the main strategic priority due to its dominant score. This strategy highlights the utilization of external opportunities, such as the rise of digital zakat trends, increased technological literacy within society, and the availability of online payment infrastructure, complemented by the internal aspiration of LAZ Ulil Albab to enhance accountability, transparency, and the institution’s digital positioning. The resulting strategy incorporates real-time digital reporting, technological innovation through the integration of e-wallets and payment gateways, digital education-oriented branding reinforcement, and the development of human resource capacity and partnerships. The study confirms that the OA strategy is effective in boosting zakat fundraising, strengthening donor trust, and supporting institutional sustainability over the long term.
ISLAMIC ECONOMIC LEGAL REVIEW TOWARDS GOLD TRADING BY THE BROKERS IN “PASAR 45 MANADO” Kasim, Adriandi
Tasharruf: Journal Economics and Business of Islam Vol 5, No 1 (2020)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v5i1.1024

Abstract

Using a qualitative method with a sociological-normative approach, it was found that most of the gold brokers in Pasar 45 Manado were not honest in the practice of gold trading transactions between brokers and sellers, if the broker found a seller who wanted to sell their gold are compromising, then the dishonest broker will take advantage which is not reasonable or contrary to Islamic principle. For example: manipulating the weight of the gold which are going to sell, because the gold is suspected to not belong to the seller, or because the seller at that time is in dire need of money, or even the gold is the result of stealing, so in this case not a few gold brokers in Pasar 45 Manado market deal with the law because of being caught in a case of fraud. Thus the implications in this study are 1. For gold brokers in the 45 Manado market area, in order to follow the rules of law and Islamic law that have been determined in the Koran so that no party is harmed and every fortune obtained gets blessings from Allah. 2. For gold brokers in the area of Pasar 45, in making transactions they must pay attention to the conditions of the goods to be sold so that they do not harm other people and themselves. 3. For religious leaders in order that constantly give an understanding to the people of Manado City about how to trade in accordance with Islamic principles.

Page 12 of 14 | Total Record : 139

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