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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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Komparasi Fee Based Income pada Bank Konvensional dan Bank Syariah di Indonesia (Studi Laporan Keuangan) Fitria Ayu Lestari Niu; Youlanda Hasan
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1025

Abstract

Fee-based income which is another operating income is proportional to the banking operational income. The elements of operating income included in the group fee based income are commission and provision income, income from foreign exchange or foreign exchange transactions and other operating income. This study aims to describe the comparison of the acquisition of fee-based income in conventional banks and Islamic banks by using secondary data in the form of financial reports in 2014-2015 which were analyzed for comparison using ananalysis intercompany basis through a descriptive quantitative approach. The results showed that the comparison of fee-based income in the conventional bank group was surpassed by Bank Mandiri, which was able to achieve the highest fee-based income compared to BRI and BNI in the 2014-2018 period. Whereas the sharia bank group was outperformed by Bank Syariah Mandiri with the highest fee-based income compared to BRIS and BNIS in the 2014-2018 period. The acquisition of fee-based income in the conventional bank group compared to Islamic banks was outperformed by Conventional Banks namely Bank Mandiri, which each year significantly won the fee-based income highest. Whereas in the proportion of fee-based income to operating income at conventional banks, Bank Mandiri was still in the first position with the highest proportion of 28.61%, followed by BNI in the second position and BRI in the third position. As for Islamic banks, the average proportion of fee-based income to operating income was also occupied by Bank Syariah Mandiri with a gain of 12.89%, followed by BRIS in the second position with 4.84% and the last BNIS of 3.71%. 
Pengaruh Motivasi terhadap Produktivitas Kerja Karyawan PT. Telkom Tbk Cabang Makassar Nurnaningsih Nurnaningsih; Ridwan Tabe
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1020

Abstract

Effects of Motivation on Work Productivity of PT. Telkom Tbk Employees in Makassar Branch. The purpose of this study is 1) To determine the effect of employee motivation (External and Internal) on Employee Productivity at PT. Makassar Branch Telkom, 2) To find out which motivation is more dominant in influencing employee work productivity at PT. Telkom Makassar Branch. Data used in this study are primary and secondary data. Population in this study are all employees who work at PT. Telkom Tbk Makassar Branch, amounting to 540 people. Determination of samples using a simple random sampling technique which if the number of research subjects is less than 100, it is better to take all but if the subject is large then only 10% is taken so the total population taken is 54 people. The analytical method used in this study is multiple linear regression analysis using SPSS. The results showed that: 1) External Motivation in PT. Telkom companies had a significant influence on performance productivity based on employee perceptions, 2) From the results of the analysis, the results showed that external motivation (Working Conditions, Good Bosses, Financial and Social Guarantees) had an effect towards the productivity of the company. While the analysis obtained from internal motivation (Exciting Work, Challenging Work, and Attractive Work) has an influence on productivity. Thus, the proposed hypothesis is proven, 3) External and internal motivation has a simultaneous effect on employee performance. This is evidenced by the coefficient of determination test, which is equal to 47% of employee performance is influenced by variations in the two variables used in the study, the remaining 53% is influenced by other factors, 4) External motivation is more dominantly influencing employee performance this is evidenced by external motivation regression coefficient greater than internal motivation, 5) Internal motivation is the most dominant influence on productivity is good communication between employees and supervisors of internal motivation is the work performance that is owned based on the research conducted.
Peranan Perusahaan Mebel Kayu terhadap Pembangunan Ekonomi Kabupaten Gorontalo Usman Musa Sjahrain
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1021

Abstract

Pembangunan ekonomi diartikan sebagai serangkaian usaha dalam suatu perekonomian untuk mengembangkan kegiatan ekonominya sehingga infrastruktur lebih banyak tersedia, perusahaan semakin banyak dan semakin berkembang, taraf pendidikan semakin tinggi dan teknologi semakin meningkat. Sebagai implikasi dari perkembangan ini diharapkan kesempatan kerja semakin bertambah, tingkat pendapatan meningkat,dan kemakmuran masyarakat manjadi semakain meningkat.Salah satu kegiatan perusahaan yang sudah lama dikembangkan oleh pengusaha kecil di desa Luwoo yaitu perusahaan.mebel kayu, Tetapi dalam pengamatan tingkat kehidupan sosial dan ekonomi masyarakat desa Luwoo, belum seperti yang diharapkan sebagai desa dengan pertumbuhan ekonomi masyarakat yang lebih meningkat, tetapi pada kenyataannya masih banyak dijumpai masyarakat tingkat pengangguran dan pendapatannya rendah. Upaya untuk membangun masyarakat desa yaitu dengan menumbuh- kembangkan kegiatan-kegiatan usaha kecil pedesaan agar dapat mengatasi terjadi arus urbanisasi ke perkotaan karena masyarakat desa ingin mencari lapangan kerja dan sumber pendapatan. Hasil penelitian menunjukkan bahwa perusahaan mebel kayu di desa Luwoo dilakukan untuk mengerjakan berbagai macam produksi, dengan menggunakan tenaga kerja tetap dan tidak tetap. Pendapatan rata-rata berkisar Rp. 10.000,- sampai dengan Rp..30.000,- per hari. Dengan dilakukan uji keberartian kontingensi dan korelasi ganda menyatakan bahwa perusahaan mebel kayu yang menggunakan modal, teknologi dan bahan baku secara bersama-sama (simultan) berperan sangat signifikan terhadap pembangunan ekonomi khususnya pendapatan. Secara terpisah dilakukan uji keberartian kontingensi parsial ternyata modal yang digunakan perusahaan mebel kayu berperan sangat signifikan terhadap pembangunan ekonomi khusus pendapatan. Teknologi yang digunakan perusahaan mebel kayu berperan sangat tidak signifikan terhadap pembangunan ekonomi khusus pendapatan dan bahan baku yang digunakan perusahaan mebel kayu berperan sangat signifikan terhadap pembangunan ekonomi khusus pendapatan.
NON-HALAL FOOD SELLER PERCEPTION ON MUSLIM CONSUMER Muhammad Iqbal; Tri Sasono Hadi; Yunita Nur Afifah
Tasharruf: Journal Economics and Business of Islam Vol 5, No 2 (2020): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v5i2.1254

Abstract

Halal food is a significant factor for Muslim consumers because the command to consume halal and haram food is found in the two sources of reference for Muslims, namely the Al-Qur'an and Hadith. The purpose of this study was to see the views of non-Muslim traders in the culinary field regarding halal and haram food in Islam. The view of producers regarding the concept of halal and haram and their application in their trading needs to be known because producer awareness is an essential key in implementing a guarantee system for consumers. Observations made in exploring producers' perceptions or understanding were carrying through interviews with several particular non-halal stall owners engaged in Jogjakarta's food sector. This type of research is qualitative, with a sample of data sources selected by purposive sampling. The researcher takes the sample based on the producer's recognition as the respondent. This study's results reveal that the perception of non-halal food traders only understands Halal partially and ignores other parts so that it tends to benefit Muslim consumers.
SAYYANG PATTUDU TRADITION: HOW IT IMPLIES TO SOCIETY SOCIO-ECONOMICS Ratnah Ratnah
Tasharruf: Journal Economics and Business of Islam Vol 5, No 2 (2020): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v5i2.1142

Abstract

The Sayyang pattu’du 'tradition was held at the moment to commemorate the birthday of the Prophet Muhammad. Usually followed by tens of more participants in the village of Lero, among the participants in the village of Lero there are also those who come from the village or neighboring village of Ujung Labuang village. The implementation of this activity is usually held en masse in the village of Lero but sometimes there are those who do it themselves outside of the Prophet's Birthday as in marriages. A qualitative method with a social approach was adopted in completing this research. This tradition has economic implications for the Lero community in carrying out the Sayyang pattu’du tradition, namely the people who carry out the tradition can carry out consumption activities, namely renting various Sayyang pattu’du traditional equipment, including horses, mustard (horse handlers), parrawana, pesarung (companions), pakkalinda'da ', Mandar and badawara traditional clothes (clothes for children who share the Qur'an) and can buy food ingredients to make food that is served to guests who come, wherein the rental there are some people who rent all the equipment and there are also people who do not rent all the equipment.
THE SETTLEMENT OF SHARIA ECONOMIC DISPUTES IN INDONESIAN ISLAMIC CLASSIC TRADITIONS AND POSITIVE LAW Adriandi Kasim
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1414

Abstract

Using a qualitative method with a sociological-normative approach, it was found that today's rapid development has caused various kinds of disputes. In this article, the author discusses sharia economic disputes and their resolution in the Islamic tradition and positive law in Indonesia to understand the problems of economic disputes and their resolution so that they can become knowledge and guidelines in conducting business transactions. The results of the discussion that the author obtained, namely sharia economic disputes, are disputes that occur in muammalah activities. This occurs in banking, non-banking, capital market, as well as the economy as a whole due to several factors such as default, tadlis, taghrir, or other things that can harm the rights of others. Settlement of disputes in Islamic law, namely sulh and tahkim. As for the applicable law in Indonesia, namely peace both by litigation and non-litigation, ADR, and arbitration includes BANI, BASYARNAS and other arbitration institutions. In this case, the authors conclude that every community that will conduct business transactions requires the principle of prudence and there have been many legal attempts by the government in resolving these disputes.
ACTUALIZATION OF SPIRITUAL WORKPLACE VALUE AT AMIL ZAKAT INSTITUTION (DOMPET DHUAFA YOGYAKARTA) Muhammad Mujib Baidhowi
Tasharruf: Journal Economics and Business of Islam Vol 5, No 2 (2020): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v5i2.1309

Abstract

As a public finance institution, Dompet Dhuafa is one of the zakat management organization that has a significant development every year. Such development surely is correlated to the increasing quality of Human Resources. Spiritual Workplace is a new concept in management and organizational behavioral model, especially organizational culture that can show the construction of quality in work performance improvement. This study aims to describe and analyze the tithe (zakat) management of Dompet Dhuafa and analyze the actualization of Spiritual Workplace in Dompet Dhuafa Yogyakarta. This is field research with and the qualitative descriptive analysis method. A phenomenological approach was used with the consideration that this approach could produce data in the form of speech, writing, and treatment of the people observed. Based on the results of the research it can be figured out that overall the tithe management in Dompet Dhuafa Yogyakarta is divided into two parts: collection and utilization in which both have some supporting programs in the development of tithe management. Meanwhile, the indicators of the spiritual building in the workplace including Connection, Compassion, Mindfulness, Meaningful Work, and Transcendence have not been achieved comprehensively, yet the routines run in Dompet Dhuafa Yogyakarta have reflected the spiritual workplace. Quality improvement was always done enabling the funds received from the community to be managed properly in accordance with the principles of the fund management of zakat, infaq, and sadaqah.
ZAKAT AS A SOLUTION FOR PUBLIC ECONOMIC RECOVERY IN THE ERA OF COVID-19 Chadijah Haris
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1463

Abstract

This article aims to describe the economic situation in the covid 19 pandemic era and analyze the function of zakat in restoring the society economy during the Covid-19 pandemic. The method used in this research was a literature study. The data collection techniques were carried out in two ways comprised primary and secondary data. The data analysis was content analysis. The results showed that zakat served as a manifestation of human solidarity, which means that the rich are required to spend some of their wealth in the form of zakat, and distribute it to the needy, in this context how to see zakat function as a way to help economic recovery during the pandemic. So it can be concluded that with the distribution of zakat, such as Zakat Fitrah, Zakat Maal and professional Zakat, it can strengthen the solidarity and foster the relationship between human by helping the needs of people affected by Covid-19 and reduce the poverty during the pandemic that currently affects all people in the world, especially in Indonesia.
THE THOUGHT OF ABU YA’LA CONCERNING FINANCIAL SUPERVISION (STUDY ON THE BOOK OF AL-AHKĀM AL-SULṬĀNIYYAH) Rahmat Rahmat; Azwar Iskandar; Khaerul Aqbar
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1458

Abstract

This study aims to find out the thought of Abu Ya'la concerning public finance supervision according to Islamic law in the book of al-Aḥkām al-Sulṭāniyyah. This research is qualitative descriptive research with library research method and juridical-philosophical approach. The results showed that construction of Abu Ya'la's thought on public finance supervision was included in the system of hisbah, i.e. the system of the indication and the possibility to involve two parties; (1) an independent institution created by the government to supervise the financial management of the state, whether structural in the state institutions or independent purely and non-structural; (2) other parties involved in this efforts is society, so that the entire community of people are kindly participated in the oversight efforts. In Abu Ya'la's perspective, a Hisbah institution is not a pro justicia institution that does not have the right to impose criminal or civil sanctions, but has the right to listen to public complaints about the deviation of the state's financial management and cooperate with law enforcement agencies making claims.
ISLAMIC BANKING FINANCING AND ECONOMIC GROWTH: AN EMPIRICAL STUDY FROM INDONESIA Muhammad Iryanto; Fathy Inat; Fadly S
Tasharruf: Journal Economics and Business of Islam Vol 5, No 2 (2020): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v5i2.1316

Abstract

This research studies the relationship between Islamic bank financing and Indonesia's economic growth from 2017:1 to 2019:12. The analytical approach used is the Autoregressive Distributed Lag (ARDL) model, which can show the dynamics of short and long terms relationships. Also using the Granger causality test to study the relationship of causality between research variables. ARDL estimation results show the independent variable: Total Financing (TF), Mudharabah (PLS), and Murabahah (PMH)  are proven to have long-term co-integration or in the long term move together in influencing Indonesia's economic growth (GDP). These three variables also have a dynamic short-term relationship with an adjustment speed of 52.47 percent per month. Furthermore, the Granger causality test results indicate that a supply-following relationship, economic growth affect the financing of Islamic banks in Indonesia. The vital record from this research is Islamic Banking intermediation empirically contributes directly to create economic growth justly, even though it still in a limited section. 

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