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At-Tauzi: Jurnal Ekonomi Islam
Published by Sekolah Tinggi Ekonomi Islam Hamfara Yogyakarta
ISSN : 20861184     EISSN : 27159043     DOI : 10.37820
Core Subject : Economy,
Economics, Econometrics & Finance
Journal At Tauzi is an academic journal with peer-reviewed process in Islamic Economic disciplines. Scientific and Research Articles dealing with Islamic Management, Islamic Banking, Islamic Finance, Islamic Business, Islamic Accounting, and related topics with Islamic economic are welcome.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 75 Documents
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Pengaruh Profitabilitas terhadap Pengeluaran Zakat di Bank-Bank Islam Nunung Nurlaela; Amsy Eka Hasmarita
At-Tauzi : Jurnal Ekonomi Islam Vol 15 No 2 (2016): Vol 15 / Desember 2016
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

Islamic banks have used zakat instruments as a measure of company performance. It is important to know the effect of zakat on financial performance in terms of profitability ratio of Return on Assets (ROA) and Return on Equity (ROE) on Islamic banks. This research uses quantitative methods with purposive sampling. The sample was chosen from four major Islamic banks in Indonesia. The research data obtained from secondary data in the form of annual reports with the independent variable used is financial performance, namely Return on Assets (ROA) and Return on Equity (ROE), while the dependent variable is zakat.The analytical method used is the Classic Assumption Test, Multiple Linear Regression, and Hypothesis Testing. The results showed that the profitability ratio measured from ROA and ROE together, had a significant effect on zakat expenditure of 34.8%. Furthermore, the results of this study indicate that Return on Assets (ROA) has a positive effect on the zakat variable, but Return on Equity (ROE) has no effect.
Reformulasi Pricing Murabahah pada Bank Syariah Nuhbatul Basyariah; Elis. S. Wahyuni Agustin
At-Tauzi : Jurnal Ekonomi Islam Vol 16 No 1 (2017): Vol 16 / Juni 2017
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

Penelitian ini bertujuan untuk mengevaluasi konsep pricing murabahah pada bank syariah dan memberikan rekomendasi konsep pricing murabahah menurut Prof. DR. Wahbah Az-Zuhaili. Metode penelitian yang digunakan adalah metode penelitian kualitatif eksploratif. Metode pengumpulan data dengan cara studi literatur, wawancara dan dokumentasi berupa brosur pembiayaan dari masing-masing bank yang diteliti. Konsep pricing murabahah yang diaplikasikan oleh bank syariah saat ini belum sesuai dengan fiqih muamalah mengenai murabahah, aplikasi saat ini belum menunjukkan perbedaan antara kredit pada bank konvensioanl. Masih sebatas merubah nama bunga menjadi margin. Adapun konsep pricing murabahah menurut Wahbah Az-Zuhaili adalah menjual barang dengan harga pertama ditambah keuntungan, dengan konsep tersebut mengembalikan murabahah pada esensinya yaitu jual beli dengan menyampaikan harga beli barang kepada pembeli, dan bank bertindak sebagai penjual nasabah sebagai pembeli.
Konsep Pemerataan Ekonomi Umar Bin Abdul Aziz (718 M-720 M) Meti Astuti
At-Tauzi : Jurnal Ekonomi Islam Vol 17 No 2 (2017): Vol 17 / Desember 2017
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

Ketimpangan ekonomi sebagai konsekuensi dari pertumbuhan ekonomi yang pesat sungguh telah menjadi momok bagi ekonomi kapitalisme yang dipraktikkan saat ini. Berbagai teori dan penelitian dilakukan untuk mengatasinya tetapi belum mendapatkan jalan keluar berarti dan belum mampu mengatasi ketimpangan ekonomi secara signifikan, justru sebaliknya jurang ketimpangan tersebut semakin dalam. Islam di masa kepemimpinan Umar bin Abdul Aziz pernah membuktikan kesejahteraan rakyat dengan pertumbuhan ekonomi yang tinggi dapat dicapai bersamaan dengan pemerataan ekonomi dan keadilan. Menggunakan pendekatan deskriptif kualitatif, penelitian ini menemukan bahwa masa kepemimpinan Umar bin Abdul Aziz menjadikan Alquran dan Sunnah sebagai panduan dalam mengelola keuangan negara telah mengantarkan kesejahteraan masyarakat yang adil dan merata dalam kurun waktu tiga tahun saja. Model Ekonomi Islam yang dipraktikkan Umar bin Abdul Aziz di masa kepemimpinannya dapat menjadi solusi ketimpangan ekonomi yang menjadi masalah akut ekonomi modern saat ini.
Studi Evaluasi Perencanaan dan Pengendalian Produksi dengan Pendekatan Economic Order Quantity (Eoq) pada Sistem Produksi Meja Lipat Karakter Solo Sugeng Nugroho; Yuliana Ma’ruf Alfajri
At-Tauzi : Jurnal Ekonomi Islam Vol 13 No 2 (2015): Vol 13 / Desember 2015
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

Study Evaluation of Production Planning and Control with Economic Order Quantity Approach on Production System on Foldable Table Table Karakter Solo Production with the aim to get the efficiency difference in production planning and controlling on production system of Folding Table Karakter Solo which has been done by company with method of calculating Economic Order Quantity using descriptive research type with quantitative approach. Data collection uses observation data, interviews, and documentation. The results of the analysis prove that if the company uses Economic Order Quantity method in 2015 and 2016 in the purchase of raw materials, obtained raw material inventory savings of Rp. 3,567,600, - in 2015 and Rp. 3.629.200, - in 2016. Based on the results of the analysis, it is better that the production of Table Lipat Karakter Solo applies the Economic Order Quantity method by adding the supplier in determining the optimal quantity of raw material purchasing, thus minimizing the total cost incurred by the company every year.
Kisah Sukses Pengelolaan Keuangan Publik Islam: Perspektif Historis Yuana Tri Utomo
At-Tauzi : Jurnal Ekonomi Islam Vol 17 No 2 (2017): Vol 17 / Desember 2017
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

This paper explains the history of Islamic public finance. Data is taken from journals, books and articles in the library. The reading of the data source by istiqrai with critically analyzed with historical phenomenologically approach is referring to the Prophet's era. The periode of management of Islamic public finance is threefold: prophet era, khulafaur rasyidun and umayyah abasiyyah, ottoman. In the prophetic periode, management of public finance was guided by al-Qur’an and Prophet SAW. The Prophet’s activity in managing public finance was due to his position as the founding of this system, for example is in the administration of baitulmal. During the khulafaur rasyidun: Abu Bakar, Umar, Utsman, Ali, management of public finance referred to al-Qur’an, sunnah and their ijtihad. At the Umar era, it was very prominent with the tafaadhul principle. The economic growth sped along with the expansion. In the umayyah, abasiyyah, utsmaniyyah periode each had features. The prominent Kholifah in Umayyah era was Umar Abdul Aziz managing public finance so well. There was difficult to find the poor recipients of zakat. The prominent kholifah in abassiyah was al-Ma’mun printing the dinnar. Kholifah in the Ottoman era was Sulaiman utilizing state’s property for the walfare of society.
ANALISIS KEBIJAKAN INDONESIA MENGHADAPI TENAGA KERJA ASING DALAM PASAR BEBAS Oleh: Meti Astuti, SEI., MEK. Heni Pratiwi ABSTRAKSI Penelitian ini bertujuan untuk menganalisis kebijakan Indonesia menghadapi tenaga kerja asing dalam pasar bebas. Bagaim Meti Astuti
At-Tauzi : Jurnal Ekonomi Islam Vol 16 No 1 (2017): Vol 16 / Juni 2017
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

Penelitian ini menganalisis kebijakan Indonesia menghadapi tenaga kerja asing dalam pasar bebas. Bagaimana keadaan Tenaga Kerja Indonesia, kebijakan Tenaga Kerja Asing dalam era pasar bebas Masyarakat Ekonomi ASEAN (MEA), menganalisisnya dari perspektif ekonomi Islam. Metode penelitian menggunakan metode penelitian deskriptif-kualitatif dan menggunakan perspektif ekonomi Islam Syeikh Taqiyuddin an-Nabhani. Hasil penelitian menunjukkan bahwa Peraturan Menteri Ketenagakerjaan Republik indonesia nomor 12 tahun 2013 Pasal 1 ayat 10 tentang kawasan ekonomi khusus bertentangan dengan ekonomi Islam dimana Negara punya kendali yang kuat terhadap perdagangan Luar Negeri. UU no 13 tahun 2003 tentang ketenagakerjaan berbeda dalam masalah perizinan dalam pandangan Islam. Negara campur tangan terhadap para pelaku bisnis kafir Harbi dan Mu’ahid dengan perizinan dan perjanjian tertentu. Peraturan Menteri Ketenagakerjaan Republik Indonesia Nomor 12 tahun 2013 Pasal 32ayat 1 tentang kompensasi Tenaga Kerja Asing dan Peraturan Pemerintah Republik Indonesia Nomor 78 tahun 2015 Pasal 43 ayat 1 sampai 9 tentang Penetapan Upah minimum berbeda dengan pandangan ekonomi Islam. Seharusnya, upah ditentukan oleh ahli bukan oleh negara atau atas dasar produksi dan pertumbuhan ekonomi, Penentuan upah dengan batas standar hidup minimum tidak diperkenankan, yaitu upah minimum untuk hidup dalam taraf hidup yang amat sederhana.
Peran Umar Bin Khattab dalam Manajemen Konflik Yuana Tri Utomo
At-Tauzi : Jurnal Ekonomi Islam Vol 16 No 1 (2017): Vol 16 / Juni 2017
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

Omar ibn Khattab's era revealed good management from all sides of life. In performing his duties, Omar faced conflict because conflict always happens in life. Along with the development of Islamic Daulah, the problems faced by Muslims increasingly complex. Omar as a leader must be able to manage the various problems in order to take care of the needs of the Muslims. This study aims to determine the role of Omar ibn Khattab in managing the conflicts that occurred during his leadership. This research is included in qualitative-descriptive research with historical method so that data is obtained through books that discuss the life history of Omar ibn Khattab. The data analysis techniques using interactive models and triangulation of sources to obtain valid and reliable data. The results of this study indicate that the conflict in Omar's era occurred at the beginning and end of leadership. In conflict management, Omar ibn Khattab uses different methods of settlement depending on the problems at hand. Omar tends to use settlement methods with integrative problem solving and domination. Omar ibn Khattab's leadership directed the conflict to be resolved completely by applying the rules as appropriate
Analisis Pengaruh Tingkat Pertumbuhan Ekonomi Dan Tingkat Pengangguran Terhadap Tingkat Kemiskinan Di Kabupaten/Kota Kulonprogo, Bantul, Gunung Kidul, Sleman, Dan Yogyakarta Meti Astuti; Indri Lestari
At-Tauzi : Jurnal Ekonomi Islam Vol 18 No 2 (2018): Vol 18 No 2 / Desember 2018
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

This research aims to analyze the effect of economic growth, unemployment rate on the poverty rate in regency/city Kulonprogo, Bantul, Gunung Kidul, Sleman and Yogyakarta, research of year 2013- 2016. The analytical method used in this study is multiple regression analysis .The results show that Economic growth in Kulonprogo, Bantul, GunungKidul is positifely and no significan effect on the poverty rate, and Sleman, Yogyakarta is negatively and no significan effect on the poverty rate. Where, unemployment rate in Kulonprogo, Bantul, GunungKidul, Yogyakarta is positifely effect on the poverty rate and Sleman is negatively no significan effect on the poverty rate.
Analisis dan Evaluasi Aplikasi Sistem Pasar Modal Syariah di Indonesia Siti Murtiyani; Nuhbatul Basyariyah; Hanifah Zahra
At-Tauzi : Jurnal Ekonomi Islam Vol 13 No 2 (2015): Vol 13 / Desember 2015
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

Islamic Capital Market System in Indonesia is part of the capital market in general, so that the mechanisms, procedures and transactions in the capital market is not much different between the two. Neither the mechanisms stocks, Islamic bonds and other instruments in the Islamic Capital Market System. This study aimed to analyze and evaluate the application of the system of Islamic Capital Market in Indonesia. In this research explains in a descriptive and qualitative content analysis of the implementation of Islamic Capital Market in Indonesia. Data collection techniques used were interviews, observation, and then perform a critical analysis of the implementation of the system application of Islamic Capital Market in Indonesia. The results showed that the application of the system of Islamic Capital Market in Indonesia has not been reflected as Islamic Capital Market System in Islamic Economic System, both in terms of the shape of the company is a Limited Liability Company, from the mechanism of transactions and products in Islamic Capital Markets. Therefore, Islamic Economics providing solutions for the implementation of Islamic Capital Market System that right, so that it can be realized Maqasid Al-Sharia in the State Indonesia.
Analisis Manajemen Pengendalian Mutu Produksi pada Bakpiapia Djogja Tahun 2016 Berdasar Perencanaan Standar Produksi Mardiyah Rusydah; Yuana Tri Utomo
At-Tauzi : Jurnal Ekonomi Islam Vol 19 No 1 (2019): Vol 19 No 1 / Juni 2019
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

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Abstract

This study aims to analyze the quality control of production in bakpiapia based on production standard planning. This research is descriptive qualitative. Data collection methods using interviews, documentation and observation. Data analysis techniques using the interactive model of Milles and Huberman. The results showed that production quality control in bakpiapia based on standard production planning has been categorized as effective and efficient because bakpiapia already has measurements related to quality standards of quality and halal raw materials, trained labor, adequate equipment, regular production processes and excellence in product innovation. Based on the results of this study, it is recommended to the bakpiapia Yogyakarta to always improve the quality of production, which is to prioritize halal raw materials and more hygienic production processes.

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