Articles
134 Documents
<![CDATA[TOURIST ATTRACTIONS AND SERVICESCAPE AS EFFORTS TO INCREASE VISITING INTEREST ON HALAL TOURISM IN BIMA CITY ]]>
<![CDATA[sri ernawati]]>;
<![CDATA[ismunandar ismunandar]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v6i1.1456
<![CDATA[The natural and cultural wealth is a potential asset for tourism in Indonesia. The combination of tourist attractions and supporting facilities is a special advantage for tourists. The purpose of this study was to determine and partially analyze the influence of tourist attractions as an effort to increase visiting interest and servicescape as an effort to increase visiting interest and simultaneously tourist attractions and servicescapes in increasing tourist interest in visiting the concept of halal tourism in Bima City. The number of samples is 100 respondents with purposive sampling through a questionnaire with a Likert scale. Collecting data using questionnaires, observation, and literature study. Testing the data using SPSS (Statistical Package for the Social Sciences) version 20.0. Data analysis used multiple linear regression t-test, F test is carried out. The results show that tourist attractions have an effect as an effort to increase interest in visiting and servicescape has an effect as an effort to increase interest in visiting and simultaneously tourist attractions and servicescape have an effect together as an effort to increase interest in visiting halal tourism in Bima City]]>
<![CDATA[ZAKAT DISTRIBUTION POLICY OF UMAR BIN KHATTAB AND COVID-19 CRISIS ]]>
<![CDATA[Azwar Iskandar]]>;
<![CDATA[Khaerul Aqbar]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 5, No 2 (2020): December ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v5i2.1184
<![CDATA[This research aims to analyze the distribution of the zakat policy of Umar bin Khattab and to relevance it with the condition of the pandemic of COVID-19 in Indonesia. This research uses a qualitative-descriptive approach with content analysis and library research techniques. The result showed that Rasulullah SAW has confirmed to those who he made as zakat takers to distribute zakat assets taken from the rich to the poor, not returned and stored into the state treasury, which is then allowed to distribute zakat out of the area where zakat is collected due to certain factors which the priest or leader deems emergency, such as a disaster and a drought that has caused local residents to have difficulty getting supplies of much-needed staples and drinks. So it can be concluded that: (1) among the forms of Umar bin Khattab’s zakat distribution policy are: (a) distributing zakat outside the area where the zakat is collected, (b) paying great attention to illat in determining mustahik, (c) setting priorities distributing zakat and alms to the poor; (2) various policies of Umar bin Khattab have strong relevance to the current state of the COVID-19 pandemic crisis.]]>
<![CDATA[SUKUK RATING AND FINANCIAL RATIO IN ISLAMIC BANKS ]]>
<![CDATA[Kurnia Agustina]]>;
<![CDATA[Heni Noviarita]]>;
<![CDATA[Erike Anggraini]]>;
<![CDATA[Surono surono]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v6i1.1452
<![CDATA[The sukuk rating in capital market world is important because it will be considered by investors in determining investment decisions, on the other hand, that the rating will provide relevant information regarding the companies that issue sukuk, which will be in accordance with the main purpose of the sukuk rating, namely reducing the information asymmetry of issuers and investors purpose of this study is to discuss the effect of profitability ratios, liquidity ratios, leverage and productivity ratios on sukuk ratings in Islamic banking institutions issuing sukuk. By using purposive sampling from 14 Islamic banking institutions, 6 Islamic bank institutions were obtained as research samples in the 2015-2019 period, which were analyzed using multiple linear regression showing that only the productivity variable had a significant and positive influence on the rating of sukuk in Islamic banking institutions, although, with a positive coefficient, profitability does not have a significant effect on the sukuk rating, while the liquidity and leverage variables do not have a significant effect and form a negative relationship pattern on the sukuk rating in Indonesian Islamic banking institutions that issue sukuk.]]>
<![CDATA[DETERMINING THE GROWTH OF SHARIA COMMERCIAL BANK CURRENT ACCOUNT BALANCE AND THE NOMINAL VALUE OF THE BI-RTGS ISLAMIC BANKING TRANSACTIONS ]]>
<![CDATA[Riski Amalia]]>;
<![CDATA[Moh Mahrus]]>;
<![CDATA[Dedy Mainata]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 5, No 2 (2020): December ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v5i2.1143
<![CDATA[This study aims to determine the growth of the Sharia Commercial Bank Current Account balance and the nominal value of the BI-RTGS Islamic Banking 2015-2018 transactions, how the impact of the Sharia Commercial Bank Current Account balance at Bank Indonesia on the nominal amount of BI-RTGS Islamic Banking transactions. This research uses a quantitative approach with the associative descriptive method. The population and sample in this study are all Islamic commercial banks that have registered as BI-RTGS participants. The independent variable is the Sharia Commercial Bank Current Account at Bank Indonesia for the 2015-2018 period and the dependent variable is the nominal transaction value of the BI-RTGS Islamic Banking in Indonesia for the 2015-2018 period. The data analysis techniques used are the Classical Assumption Test, Individual Significance Test (t statistical test), and Determination Coefficient Test. The results of the Individual Significant Test (t-statistical test) show that there is a significant influence between the current account balance of Islamic Commercial Banks at Bank Indonesia on the nominal amount of BI-RTGS transactions for Islamic Banking in Indonesia.]]>
<![CDATA[FACTORS AFFECTING AUDIT DELAY IN BANKING COMPANIES IN INDONESIA ]]>
<![CDATA[Anggoro Sugeng]]>;
<![CDATA[Asmi Trisna Puspita]]>;
<![CDATA[Ku Abdul Muhaimin Yusof]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v6i1.1457
<![CDATA[This study aims to determine the factors that cause audit delay in banking companies listed on the Indonesia Stock Exchange. The variable that distinguishes this research from the others is the audit committee variable as a new indicator. Overall, there are 5 assessment indicators in this study consisting of firm size variable, company profit/loss variable, auditor opinion variable, audit committee variable, and KAP size variable. The population consists of banking companies in Indonesia that are listed on the Indonesia Stock Exchange with a sample of 30 companies with a sampling technique of purposive sampling. The analysis used in this study is multiple linear regression analysis, which is in the form of panel data. This study indicates that the variables of KAP size and company profit/loss have a significant effect on audit delay. While the variables of the audit committee, auditor's opinion, and firm size have no significant effect on audit delay.]]>
<![CDATA[RECOVERY OF MICRO FINANCING FOR WOMEN AT BANK BTPN SYARIAH DURING COVID-19 ]]>
<![CDATA[Trimulato Trimulato]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 6, No 2 (2021): December ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v6i2.1629
<![CDATA[The purpose of this research is to savvy the development of distribution productive financing for women’s economic enterprises at Bank BTPN Syariah and to describe the form of recovery conducted by Bank BTPN Syariah for women’s economic due to the impact of covid-19. This research is library research, using several sources that are considered relevant to the research theme. The research is qualitative describing the financing for women’s empowerment. Analysis technique in this research is descriptive qualitative by describing development financing at Bank BTPN Syariah during Covid-19, and describing patterns restoring women’s economic empowerment by bank BTPN Syariah. The results of this study indicate a decline in financing at Bank BTPN Syariah period March 2020 to August 2020. Murabahah transaction has decreased to 22.16 percent, musharakahhas decreased to 55.82 percent, and qard has decreased to 3.90 percent. The recovery strategy for women’s economic, conducted by Bank BTPN Syariah in the midst of covid-19 is to provide financing relief to SMEs customers, restructuring, good communication with customers, training for customers, and improving digital services. Bank BTPN Syariah customers affected by the pandemic, that is why efforts are made to fulfil customer needs, and bank performance returns to be better.]]>
<![CDATA[ANALYSIS OF IJTIHAD METHOD AND ISTINBATH JURISPRUDENCE IN FATWĀ DEWAN SYARIAH WAHDAH ISLAMIYAH REGARDING THE USE OF ONLINE PAYMENT ]]>
<![CDATA[Azwar Iskandar]]>;
<![CDATA[Muhammad Yusram]]>;
<![CDATA[Aswanto Muhammad Takwi Hede]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 5, No 1 (2020) ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v5i1.1102
<![CDATA[ This study aimed to: (1) recognize the reason behind the fatwa of Sharia Council of Wahdah Islamiyah on the law of the use of GoPay and the like; (2) identify the method of ijtihad implemented by Sharia Council of Wahdah Islamiyah in issuing their fatwas; and (3) analyze the method of istinbath for the fatwa of Sharia Council of Wahdah Islamiyah on the law of the use of GoPay and the like. The research method used was descriptive-qualitative field research with a qualitative-descriptive approach with content analysis techniques approach, library research, and normative (juridical normative). The results show that Sharia Council of Wahdah Islamiyah issued a fatwa owing to the need of community, specifically cadres and followers of Wahdah Islamiyah in Indonesia. In their method of ijtihad, Sharia Council of Wahdah Islamiyah consider that the Koran, Sunnah, consensus, and qiyas are propositions agreed upon by the scholars of ahlussunnah wal jamaah. Each fatwa issued by Sharia Council of Wahdah Islamiyah is collective fatwa through a deliberation process in a closed meeting of the board. Sharia Council of Wahdah Islamiyah issued that the basic law of the use of GoPay and similar payment is permissible on condition that it fulfills the rules of the sharf (exchange of money), in which discounts obtained through GoPay payments and the like are considered athaya (gifts) which are permitted and are not considered benefit of receivables (usury).]]>
<![CDATA[FACTORS THAT INFLUENCE THE INTEREST IN THE UTILIZATION OF SHARIA FINANCIAL TECHNOLOGY ON MILLENNIALS AND GENERATION Z ]]>
<![CDATA[Amir Hamzah]]>;
<![CDATA[Nurfania Sukma]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 6, No 2 (2021): December ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v6i2.1614
<![CDATA[The purpose of this research is to analyze the effect of perceived ease of use, perceived benefits, perceived risk, trust, and religiosity on behavioral intentions of Islamic financial technology in the millennial generation and Generation Z in Kuningan Regency. The type of research used is quantitative research, with descriptive and verification research methods. The primary data in this study were obtained by using a questionnaire distributed through Google Form. The population in this study is the millennial generation and Generation Z in Kuningan Regency with a research sample of 125 respondents. The sampling method used in this research is non-probability sampling with a purposive sampling technique. The data analysis technique used is Structural Equation SEM-PLS. Results of this study indicate that the variables of perceived ease of use, perceived benefits, perceived risk, trust, and religiosity have a significant positive effect on behavioral intentions of Islamic financial technology in the millennial generation and generations in Kuningan Regency.]]>
<![CDATA[HYBRID CONTRACT ON ISLAMIC MORTGAGES PRODUCT USING MURABAHAH AGREEMENT (BANK SYARIAH MANDIRI PONOROGO) ]]>
<![CDATA[Muhammad Ghozali]]>;
<![CDATA[Abdul Hafidz Zeid]]>;
<![CDATA[Roifatus Syauqoti]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 5, No 1 (2020) ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v5i1.1076
<![CDATA[Islamic banking is required to innovate with hybrid contracts, as the single contract is unable to respond to contemporary financial transactions. One of the Islamic banking products adapted from conventional banking is Islamic Mortgages (KPRS) which is applied using Murabahah, Ijarah Muntahiyyah Bi at-Tamlik (IMBT) and Mutanaqisah Mutanaqisah, but Murabahah contract still dominates compared to other akad. Nevertheless, Murabahah contract still raises a lot of debate because it contains hybrid contracts that are still a debate of scholars. In addition, KPRS products with murabahah schemes and IMBT are considered controversial products formulated from the Hilah method. The Murabahah Akad pattern is also often considered the same as conventional banking credit patterns. This article uses a qualitatively descriptive approach to which data sources are obtained with interviews, observations and documentation that are then analyzed inductive. Finally, this article found that KPRS products in Bank Syariah Mandiri use the Murabahah bil Wakalah contract which is hybrid contracts. Wakalah contract is a grant of power from the bank to the customer for home price negotiation to the developer not for home purchase. This is to reduce the risk of side streaming and the risk of return of goods. The merger of Murabahah contract and Wakalah contract has obeyed the sharia rules and does not contain the haraam which is forbidden because it contains a mashalah for banks and customers.]]>
<![CDATA[CORPORATE GOVERNANCE AND MAQASID SHARIA PERFORMANCE ON ISLAMIC BANKS IN INDONESIA ]]>
<![CDATA[Sulistiawati Sulistiawati]]>;
<![CDATA[Annisa Fithria]]>
<![CDATA[ Tasharruf: Journal Economics and Business of Islam Vol 6, No 2 (2021): December ]]>
Publisher : <![CDATA[IAIN Manado ]]>
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DOI: 10.30984/tjebi.v6i2.1633
<![CDATA[The implementation of good corporate governance (GCG) can be seen in the relationship between the main elements of GCG mechanisms implemented by the board of commissioners (BOC) as supervisors, the board of directors (BOD) as managers, and the sharia supervisory board (SSB) as directors, consultants, and supervisors on sharia compliance of Islamic banks. This study aims to analyze the effect of corporate governance on the maqasid sharia-based performance of Islamic banks (Bank Umum Syariah–BUS) in Indonesia from 2016 to 2019. Corporate governance is proxied by the number of BOC, BOD, the audit committee, and SSB. Based on the purposive sampling criteria, 8 BUS are used as samples in this study, with a total of 32 observations. The type of data used is secondary data in the form of annual reports and GCG reports. The data analysis technique used is multiple regression analysis. The results show that BOC has a negative effect on the maqasid sharia-based performance of Islamic banks. In contrast, BOD positively impacts the maqasid sharia-based performance of Islamic banks. On the other hand, the audit committee and SSB do not affect the maqasid sharia-based performance of Islamic banks.]]>
