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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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Teacher Role Of Development Joint Business Cooperation Salmira Salmira
Tasharruf: Journal Economics and Business of Islam Vol 3, No 1 (2018): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i1.659

Abstract

AbstractThe purpose in study was to determine the teacher role in the cooperation development as a joint effort in the perspective of Islamic economy in KPRI Junior High School 1 of Baraka, knowing the teacher's understanding of cooperation management and sharia-based management in KPRI Junior High School 1 of Baraka. The research method used was qualitative descriptive with a phononology study approach. Data collected by interviewing, observation and documentation techniques. The results showed that the teacher had a role in KPRI Junior High School 1 of Baraka namely the active role of members and the non-active role of members to form a business that established a consumption cooperative that has a shari'ah system. The teacher also has an understanding of cooperation management in the form of Shari'ah which eliminates interest and it funds based on loss and profit sharing, mudarabah contracts, and syirkah.Keywords: The Teachers Role, Cooperation Development, Joint Business
ANALISIS MODEL PEMBELAJARAN KEWIRAUSAHAAN BERBASIS MIND MAPPING Di SMK NEGERI 4 MAKASSAR Agus Syam
Tasharruf: Journal Economics and Business of Islam Vol 2, No 1 (2017): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v2i1.533

Abstract

This study was conducted to answer the problem "Is Entrepreneurship Learning Outcomes on Attitude and Behavior Basic Competence can Entrepreneurial Enhanced Through Cooperative Learning Mind Mapping" . Thus, this research aims to improve learning outcomes in basic competency entrepreneurial attitude entrepreneur behavior after the application of the Mind Mapping . To that end , the results of this study would be useful: (1) theoretical, (a) for the academic/educational institutions, the subject of the information in the development of science, particularly in improving learning outcomes Entrepreneurship, (b) for researchers, as experience is extremely valuable in conduct scientific studies, and further research is as a comparison as well as reference materials for relevant research, (2) practical, (a) for the teacher, can assist teachers in improving student learning outcomes in the classroom through the implementation model of Mind Mapping, (b) for students, more motivated and interested in participating in the process of entrepreneurial learning in order to improve student learning outcomes in learning, and (c) for schools, provide information and input to the script on the use of models Cooperative learning activities.Study is a classroom action research is descriptive, where the setting and subject of research conducted in 10 marketing class 3 which were 30 students at SMK Negeri 4 Makassar. This study conducted two cycles consisting of four activities: planning (planning), execution (action), observation (observation) and reflection. Data collection techniques used are observation, testing and documentation. With the increasing number of products to organize learning outcomes on average test scores in the first cycle of the category of very less ie 51.42 percent increase to 88.57 percent which is well on the second cycle.The results showed that the application of cooperative learning model to improve learning outcomes Script grade students of SMK Negeri 4 Makassar class 10 Marketing 3. As a follow-up suggested the need for the application of the developed models Mind Mapping learning as an alternative to increase motivation and learning outcomes in order to improve the quality of the learning process in schools, Cooperative learning Mind Mapping can be often applied not only on the competence of managing the product but other subjects as well, in case the student can focus more attention to learning when the learning process takes place, sought as early as possible to overcome the difficulties experienced, both by students and teachers in the learning process. Keywords: Mind Mapping Based Entrepreneurship Learning
KEDUDUKAN DANA TABARRU’ DALAM ASURANSI SYARIAH Syarifuddin Syarifuddin
Tasharruf: Journal Economics and Business of Islam Vol 1, No 1 (2016): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v1i1.390

Abstract

AbstractThe scientific article, discusses the fund position tabarru in Takaful. Issues raised is how to position the fund tabarru on Takaful. The aim is to analyze and understand the concept of funds tabarru, Islamic insurance and fund position tabarru in Takaful. This article, the normative research method conceptual approach. the result is that Takaful is a principled sharia financial institutions, funds tabarru part investment fund clients who deposited with financial institutions Takaful. Fund positions tabarru’ for Takaful is an Islamic insurance essence of existence that can not be separated. Keywords; Takaful, and funds tabarru’
Ethics of Buying and Selling in The Muslim Community, Case Study in The Traditional Manado Market Riton Igisani
Tasharruf: Journal Economics and Business of Islam Vol 3, No 2 (2018): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i2.799

Abstract

Abstract               This research discusses the ethics of buying and selling in the muslim community, especially in the traditional manado market, the subject of the discussion is on buying and selling ethical values using the approach of religious social phenomena.               For most of the manado muslim community, trading is a  profession, something they're doing for their continuation of their life. the problem is whether the various forms of buying and selling carried out are in accordance with the guidelines of Islamic ethics, because buying and selling prohibits the existence of physical ways and demands that every actor performs ways that are self-sufficient. As far as the author's observation, some Muslims have been able to apply the ethical values of buying and selling in their lives, but there are also some of them who have not been able to actualize these values. The contributing factors are lack of awareness and understanding of religion.Keywords:: Ethics of buying and Selling
The Effect of Service and Profit Sharing on the Interests of Non-Muslim Customer to be Customer of Sharia Bank (Case Study At BRI Syariah KC (Branch Office) Manado) Nur Atika Thayeb
Tasharruf: Journal Economics and Business of Islam Vol 3, No 2 (2018): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i2.787

Abstract

Abstract:This study aims to find the effect of Service and Profit Sharing on Non-Muslim Customer Interests to Become Customers in BRI Syariah Manado. The main problem is how much the influence of the Service and Profit Sharing toward the Interests of Non-Muslim to Become Customers in BRI Syariah Manado. The type of research used is quantitative research. The population in this study were non-Muslim customersof BRI Syariah Manado.Data analysis techniques in this study are validity test, reliability test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression test, F test and T test.The results of this study conclude that the Regression Coefficient X1 (service) is 0.336 (33.6), service is a factor that affects the interest of non-Muslim to become customers of the BRI Branch KC (Branch Office) Manado, and the Regression Coefficient X2 (Profit Sharing) amounting to 0.410 (41.0), stating that the Profit Sharing variable has a positive influence and the most influential factor on the interest of non-Muslim to become BRI Syariah Manado customers. based on the results of these studies, it conclude that the better the Bank Sharing Profit, the better the interest of non-Muslim customers to become customers. Furthermore, it is recommended for the BRI Syariah KC (Branch Office) Manado to further improve the quality of services so that the non-Muslim community is more interested in becoming a customer at the Manado KC (Branch Office) BRI and for Profit Sharing should be more concerned by the bank, so that non-Muslims are more familiar with Profit Sharing Products.Keyword: service, Profit sharing, interest.
Analysis Of Comparison The Composite Stock Price Index Before And After Increasing The Investment Grade At Indonesia Stock Exchange M. Resyah Damaisar S. Salengke Damaisar Salengke
Tasharruf: Journal Economics and Business of Islam Vol 3, No 1 (2018): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i1.655

Abstract

AbstractCapital markets are economic entities that have a large influence on economic growth. The capital market is one of the containers of transactions in carrying out economic functions for a country. The growing capital market has caused investors to focus on investing in the Indonesian capital market, especially in the business community. The term investment grade refers to a rating that refers to government or corporate debt, has a low ralative ratio of default or default so that it has a sustainable level of trust in the long term he increase in Indonesia's Investment Grade rating is expected to have a positive impact on the Composite Stock Price Index on the Indonesia Stock Exchange which will attract investors to transact in the Indonesian capital market. Based on the results of the research and discussion that has been carried out in the previous chapter, it can be concluded that there are significant differences in the Composite Stock Price Index 30 days before and 30 days after the Investment Grade rating rises on the Indonesia Stock Exchange. Keywords: Composite Stock Price Index, Investment Grade
Relationship Between Tranparancies Of Funding Objectives And Work Ethics Of The Local Government Apparatus In Minahasa Frida Magda Sumual
Tasharruf: Journal Economics and Business of Islam Vol 2, No 2 (2017): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v2i2.528

Abstract

This research aims to discover the relationship between tranparancies of funding objectives and work ethics of the local government apparatus in Minahasa. The public sector development in Indonesia should be followed by research on work ethics concept in order to prepare good apparatus as public duties. This research analyses data quantitatively using non parametric statistic test X2. To simplify the analysis cross tabulation is created so data on the table can be analised to test the hypotheses. This research collects qualitative and quantitave data. Field obsevation is used as data collection instrument. The research finding shows that there is a significant relationship between tranparancies of funding objectives and work ethics of the local government apparatus 0,56 %.  The funding objectives tranparancies determine the size of funding objectives specificly and understood by whom responsible. Government apparatus will react positively and relatively strong to increase the funding objectives tranparancies. Superior leaders can increase job satisfACTION lower job strength and increase fuunding related to work ethics.Keywords: Transparancy Of Funding Objectives, Work Ethics.
Konsep E-Commerce Perspektif Ekonomi Islam Telsy Fratama Samad
Tasharruf: Journal Economics and Business of Islam Vol 4, No 1 (2019): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i1.882

Abstract

The economic development generally and specifically in the field of industry and national trade has resulted in a wide variety of goods/ services that can be consumed. In addition, globalization and free trade, supported by telecommunications and Information technology advances have expanded the space for the transaction flows of goods and services across borders of a country.The development and progress of information and technology influence the development of the business transactions as well. E-commerce creates a new economy, which connects manufacturers, sellers, and customers via technology in ways that had never been done before.Along with the widespread of e-commerce transaction, Muslims are wondering whether this kind of transaction is acceptable in Syariah (Islamic Law) perspective. Thus, this paper will discuss about some matters regarding this issue and find the conclusion about this brand new kind of commerce.Perkembangan ekonomi secara umum dan spesifik dalam lingkup industry serta perdagangan nasional telah menghasilkan begitu banyak varian baik barang maupun jasa yang dilonsumsi masyarakat. Globalisasi dan perdagangan bebas yang di dukung oleh kemajuan telekomunikasi serta teknologi informasi semakin memperluas jarak jangkauan transaksi barang dan jasa melampaui perbatasan Negara. Perkembangan dan kemajuan informasi dan teknologi tentunya mempengaruhi perkembangan transaksi bisnis. E-Commerce menciptakan ekonomi baru, yang menghubungkan para pengusaha pabrik, penjual dan pembeli melalui teknologi dengan cara yang belum pernah dilakukan sebelumnya. Sepanjang penyebaran transaksi E-Commerce, masyarakat muslim mulai mempertanyakan apabila transaksi ini diperbolehkan dalam Islam. Artikel ini akan membahas tentang beberapa hal terkait permasalahan ini serta memberi kesimpulan tentang jenis perdagangan yang baru ini.  
PENERAPAN CORPORATE GOVERNANCE UNTUK KEPUTUSAN PENDANAAN PADA PERUSAHAAN MULTINASIONAL DAN NON MULTINASIONAL Lydia I Kumajas
Tasharruf: Journal Economics and Business of Islam Vol 1, No 2 (2016): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v1i2.385

Abstract

Abstract            The purpose of this research was to compare the implementation of the corporate governance. The comparison are between the companies which the controlling shareholders is a multinational company (group one) and non multinational company (group two), whether in the period before the economic crisis and the period during the economic crisis. Corporate governance is measured by perspective corporate financing decision (DER as a proxy).             This research uses samples in a manufacturing company which listed on the Indonesian Stock Exchange. The number of samples is 52 companies, which are divided into 30 companies as a group one and 22 companies in a group two. Observation period was 2006 to 2007 as the period before the crisis and 2008 as a period during the crisis.               The result of this research indicated companies in group one had a lower DER than firms in group two in period of crisis. In other word group one has better implementation of corporate governance than group two.
Analysis of Online Taxi (Uber) in Islamic Economy Perspective Sutono Sutono
Tasharruf: Journal Economics and Business of Islam Vol 3, No 2 (2018): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i2.793

Abstract

AbstractThe rise of the online taxi business (uber) has caused various reactions, both positive and negative, because it has an impact on the congestion of other transportation companies that have resulted in losses, and it is very noticeable in orange taxi companies, blue bird taxi and many more companies taxi that is the same as the two companies. For this reason, this study aims to find out in depth the practices and operations of Uber online taxi and to find out in depth the Islamic economic law review of an online taxi. This research is descriptive qualitative to explore the problems that occur by using interviews as a data analysis technique. Based on the results of the study, the legal status of uber's online taxi operations has been officially licensed and operates on a conditional basis. This term is if the conditions are fulfilled, then it can operate, and if it cannot be fulfilled, the permits are refused or may not operate. While regarding the legal status of uber companies with taxi drivers is a contract of sale and buy, and can be called musyarakah contract (cooperation). Whereas, the status for customers and uber companies is an ijarah contract (rent) and can also be a sale and buy contract.Keywords: online taxi, uber, customer, Islamic economy law

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