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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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Dompet Dhuafa Waspada Strategy in Empowering the Mustahik Economy for Sustainable Economic Development Berutu, Irsyadiah Dermaini; Marliyah, Marliyah; Harahap, Rahmat Daim
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.v10i1.3897

Abstract

Productive zakat is a strategic instrument for reducing poverty and enhancing community welfare, yet its implementation often encounters managerial and contextual challenges. This study aims to analyze the strategy of Dompet Dhuafa Waspada in Medan’s in empowering mustahik through productive zakat programs, specifically those involving business capital grants, skills training, and continuous mentoring within the Menjahit Harapan Dhuafa programme, Livestock Center, and Rumah Tempe initiatives. Using a qualitative case study approach supported by the SOAR (Strengths, Opportunities, Aspirations, Results) framework, data were obtained through in-depth interviews, observations, questionnaires, and documentation. The findings show that Dompet Dhuafa Waspada in Medan possesses strong internal capacities (score 19.6) and clear strategic aspirations (score 19.4), positioning the institution in the SA quadrant, which emphasizes maximizing strengths to achieve long-term goals. The study reveals that the implementation of productive zakat includes structured business assistance, capital distribution, skills development, and marketplace facilitation; however, the program also faces several challenges. These include limited capital scalability, variability in mustahik entrepreneurial readiness, dependence on external market dynamics, and constraints in long-term monitoring. Despite these obstacles, the program successfully increases mustahik income, improves business independence, and generates measurable socio-economic benefits when integrated with consistent mentoring and cross-sector collaboration. This research provides a balanced evaluation of both the achievements and limitations of productive zakat implementation in Medan and offers an empirical foundation for strengthening institutional strategies and public policies that support sustainable poverty alleviation aligned with the Sustainable Development Goals.
Improving the Quality of Healthcare Services for Patient well-being through Maqaṣid al-Sharia: a Study at Klaten Islamic Hospital Azis, Muhammad Uqbah; Mubarok, Jaih; Kholis, Nur; Gunardi, Setiyawan
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.v10i2.3867

Abstract

This study aims to analyze the implementation of Maqaṣid al-Sharīah in improving the quality of healthcare services and patient well-being at Klaten Islamic General Hospital (RSUI Klaten). Using a qualitative descriptive approach through interviews, observations, and documentation, the study integrates field and library research to reveal how Sharia principles are translated into practical healthcare management. The findings show that the application of Maqasid Al-Sharia is not merely symbolic but has a measurable positive impact on service quality and patient welfare. For example, the implementation of hifz al-dīn (protection of religion) is realized through the availability of prayer facilities, halal nutrition, and spiritual counseling that enhance patients’ psychological and spiritual comfort. The principle of hifz al-nafs (protection of life) is reflected in the hospital’s patient safety centered policies and emergency response prioritization, while hifz al-māl (protection of wealth) is implemented through transparent financing and social support mechanisms using zakat and waqf funds. These initiatives collectively improve patient satisfaction, trust, and recovery outcomes, showing that Islamic ethical values can enhance both medical and moral dimensions of healthcare quality. The research also finds that the integration of Maqāṣid is an ongoing implementation process, meaning that it continues to be strengthened and expanded through staff training, Sharia governance, and digital innovation in service systems. This process reflects a continuous effort to institutionalize Islamic values within hospital operations. Overall, this study contributes to the discourse on Islamic healthcare management by providing empirical evidence that Maqasid Al-Sharia-based practices can serve as a transformative model for improving service quality and realizing comprehensive well-being (al-maṣlaḥah al-kulliyyah) in Sharia-compliant hospitals in Indonesia.
Sharia Insurance Agents’ Strategies in Responding to Digital Transformation: a Study at PT. Prudential Sharia Life Assurance Alkautsar Malau, Ridho; Syahbudi, Muhammad; Imsar, Imsar
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.v10i1.3906

Abstract

The Indonesian sharia insurance industry faces significant challenges due to the phenomenon of creative destruction in the era of digital transformation. This study examines the strategies employed by agents of PT. Prudential Sharia Life Assurance, Binjai Branch, in addressing business changes triggered by digitalization, the decline in the number of policies issued, and fluctuations in premium income. The research method used the Technology Acceptance Model (TAM) approach, with data collected through questionnaires distributed to agents. The results indicate that the public's low understanding of digital sharia insurance and agents' limited ability to utilize digital technology are the main obstacles to market penetration and customer education. The company's digital infrastructure, including the data management system and Pruforce digital platform, has not been optimally integrated, thus hampering effective service delivery. A digital strategy that emphasizes strengthening the role of agents as financial consultants and the use of digital platforms has positive potential to improve marketing and service effectiveness. The success of digital transformation depends heavily on the readiness of human resources who master technology and the principles of sharia insurance. Therefore, it is recommended to develop digital infrastructure, provide ongoing training for agents, educate the public about sharia insurance, and collaborate with digital platforms and social media to expand the market and maintain the company's competitiveness.
Strategic Development of the Brick Industry based on Islamic Economics: a Case Study in Bangko Bakti Village Matondang, Seri Rezeki; Batubara, Chuzaimah; Daulay, Aqwa Naser
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.v10i2.3863

Abstract

This study aims to develop a strategic model for brick enterprise by integrating the SOAR framework with Islamic economic principles to enhance sustainability, ethical integrity, and long-term growth in small-scale industries. The research applies a qualitative descriptive method conducted in Bangko Bakti Village, Rokan Hilir Regency, Riau Province. Data were collected through in-depth interviews with the business owner, workers, and local stakeholders, complemented by field observations and secondary sources. Triangulation was used to ensure data reliability and validity, while the IFE–EFE matrices and SOAR analysis were applied sequentially to determine strategic positioning and formulate development strategies. Islamic values such as adl (justice), ihsan (excellence), amanah (trustworthiness), and maslahah (public welfare) were embedded in each analytical stage to guide ethical decision-making and ensure fairness in the business operations. The results show that the enterprise holds strong internal capabilities (IFE score 3.15) and favorable external opportunities (EFE score 3.00), positioning it in the “Grow and Build” quadrant of the IE matrix. Practical strategies derived from this integration include implementing digital marketing, improving production efficiency, ensuring quality control, and promoting fair wage distribution. The study demonstrates that incorporating Islamic ethics within the SOAR model can strengthen managerial accountability, social welfare, and stakeholder trust, offering a replicable approach for other SMEs seeking value-driven and sustainable growth.
Investigating the Influence of Halal Certification on Market Access and Business Growth for MSMEs in Indonesia Azzahra, Asiyah; Andriansyah, Yuli; Hattabou, Anas
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.v10i2.3862

Abstract

This study investigates the impact of halal certification on Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The purpose of the research is to assess both the benefits and challenges associated with halal certification for MSMEs, with particular attention to the barriers faced by smaller businesses. A mixed-methods approach was employed, combining quantitative surveys and qualitative interviews with MSMEs owners. The findings reveal that halal certification significantly enhances market access, leading to increased sales, a broader customer base, and improved consumer trust. However, smaller MSMEs encounter substantial challenges, including high certification costs, bureaucratic complexities, and lack of awareness. Government programs, such as those offering subsidies and training, have proven beneficial in addressing some of these barriers, but there is still room for improvement. The study contributes to the existing literature by highlighting the specific barriers faced by smaller businesses and the importance of government support in overcoming these challenges. The implications suggest that streamlining the certification process, providing targeted financial assistance, and enhancing awareness programs are crucial for enabling more MSMEs to participate in the halal economy. The study calls for further research to explore the long-term impact of halal certification and the role of digitalization in simplifying the certification process. 
Assessing the Impact of BPRS Financing on Farmer Empowerment and Food Security in Rural Indonesia Lestari, Lutfi Bangun; Mafuha, Ilmi
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.v10i2.3892

Abstract

Islamic Rural Banks (BPRS) hold strategic potential in enhancing food security through inclusive, partnership-based Islamic financing, especially in the agricultural sector, which is a key income source for rural communities. This study aims to analyze the impact of BPRS financing based on murabahah, musyarakah, and mudharabah contracts on farmer empowerment across food security dimensions, including food production, prices, consumption, and stability. A quantitative analysis was conducted using panel data from 154 BPRS sourced from the Financial Services Authority (OJK) covering Q1 2019 to Q4 2023. Static panel models, employing both fixed effects and random effects, were used to determine the best-fit models. The results show that murabahah financing significantly increases food prices (0.055%; p<0.01) and instability (0.070%; p<0.05), while reducing food production (−0.080%; p<0.05) and consumption (−0.574%; p<0.01), indicating its consumptive nature. Musyarakah financing raises food prices (0.021%; p<0.01) and instability (0.023%; p<0.05), but reduces production (−0.029%; p<0.05) and consumption (−0.115%; p<0.01), reflecting its limited productive role. Mudharabah financing significantly reduces food consumption (−0.163%; p<0.01) without significantly affecting production, prices, or stability, suggesting cash flow and business risks for farmers. Macroeconomic factors like regional economic growth (PDRB) reduce production (−0.079%; p<0.10) and instability (−0.187%; p<0.01) while increasing prices (0.018%; p<0.01). These findings underline the importance of reorienting BPRS financing toward more productive, partnership-based schemes for sustainable food security.
Contractual Ethics Analysis of the Phenomenon of non-Transactional Consumption in Cafes: The Perspective of Islamic Economic and Justice Asharsyira, Almeyda; Andriansyah, Yuli; Martins, José Moleiro
Tasharruf: Journal Economics and Business of Islam Vol 11, No 1 (2026): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v11i1.3904

Abstract

This study examines the increasingly common phenomenon of non-transactional consumption in cafes, known locally as "rojali" (rarely buying groups), where customers utilize amenities such as seating and Wi-Fi without purchasing products. The focus of this study is to evaluate the ethical and contractual implications of this behavior through the lens of Islamic economics, positioning this phenomenon as a consumption ethics issue that impacts the sustainability of micro-enterprises. The study uses a qualitative-descriptive approach with the method narrative review and conceptual-normative analysis of scientific literature, media reports, and the latest industry data for 2025. The results of the analysis show that the practice of "rojali" reflects a non-conformity with the principles of contract implicit and fairness values ('adl), because there is utilization of facilities without a clear agreement and appropriate compensation. This action is categorized as a form of taking advantage without rights (akhdz bi ghairi haqq) which results in injustice (oppression) for business owners, with a real impact of up to a 60% decrease in daily income. As a solution, this study recommends a strategy based on Islamic economic ethics through affirmation contract implicit in operational policies and strengthening of muamalah literacy to build consumer awareness of moral responsibility. This approach is expected to maintain a balance between the cafe's function as an inclusive social space and the protection of assets (hifz al-mal) and business sustainability.
Maslahah-driven Business Model Canvas: Advancing Home-based MSME Development in Medan Sari, Della Puspita; Yanti, Nursantri; Nasution, Muhammad Lathief Ilhamy
Tasharruf: Journal Economics and Business of Islam Vol 11, No 1 (2026): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v11i1.3943

Abstract

Home-based culinary MSMEs have seen substantial growth in response to economic instability and limited formal employment options. UMKM Mama Zahra, a local culinary business in Medan Tembung, has strong product acceptance but struggles with professional management and digital marketing. This study examines how the integration of the Business Model Canvas (BMC) and Maslahah principles from Islamic economics influences sustainable growth and managerial decision-making. Using a qualitative case study approach, data was gathered through in-depth interviews with the business owner and customers, participatory observation of operations, and document analysis. The data were analyzed using thematic analysis to identify patterns in BMC components and Maslahah dimensions (dharuriyyat, hajiyyat, and tahsiniyyah). The results show that Maslahah principles influence decisions in value proposition, customer relationships, and revenue streams by emphasizing ethical practices such as product quality, fair pricing, and customer trust. However, challenges in digital literacy and limited online marketing adoption hinder market expansion, weakening promotional strategies and scalability. For instance, the lack of social media presence and digital sales channels restricts customer acquisition beyond the local area, despite high customer loyalty. The study concludes that combining BMC and Maslahah principles fosters sustainable growth, focusing on economic viability, ethical practices, and community welfare. To enhance competitiveness and long-term success, targeted digital marketing training and continuous business mentoring are recommended for home-based culinary MSMEs.
Enhancing Restaurant Business Growth in Indonesia: a Maslahah Perspective on Culinary Industry Development Wulandari, Suci; Jannah, Nurul; Harahap, M. Ikhsan
Tasharruf: Journal Economics and Business of Islam Vol 11, No 1 (2026): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v11i1.3925

Abstract

This research investigates the challenges in business growth faced by Rumah Makan Rani in Laugendek, Berastagi, especially the drop in customer numbers due to limited menu innovation and weak online promotion. The goal is to analyze both internal and external factors contributing to this decline, focusing on operational and customer-related issues, and to create strategies for business improvement based on the maslahah hajiyyah principle. The study uses a qualitative method, employing SWOT analysis, with data gathered from semi-structured interviews with the business owner and customers, as well as direct observations conducted over two weeks. The results show that the strengths of Rumah Makan Rani lie in its authentic local flavors, halal-certified ingredients, and excellent customer service. However, weaknesses were found in its limited menu variety and low use of digital marketing, which has led to fewer repeat customers compared to competitors offering more diverse menus and better online presence. The research identifies opportunities for business expansion, such as the growing public interest in local cuisine and the increasing popularity of social media platforms, while challenges include fierce competition and rising costs of raw materials. Based on these insights, the study suggests that the business should diversify its menu and leverage digital platforms like Instagram and Facebook to share updates and engage customers. This research aims to offer practical recommendations for small culinary businesses to create sustainable models that bring greater social and economic value to the community.

Page 14 of 14 | Total Record : 139

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