At-Tauzi: Jurnal Ekonomi Islam
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.
Articles
78 Documents
Optimization of Zakat Management for People's Welfare (Case Study at the Amil Zakat Board in Yogyakarta Special Region)
Nunung Nurlaela;
Nindya Ayu Zulkarnain
At-Tauzi : Jurnal Ekonomi Islam Vol 19 No 2 (2019): Vol 19 No 2 / Desember 2019
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara
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This study aims to analyze the optimization of zakat at the Yogyakarta Special Region Amil Zakat Agency (BAZNAS DIY) based on how the BAZNAS DIY strategy in maximizing the management of zakat potential and how the effectiveness of distributing zakat in BAZNAS DIY in helping the welfare of the people. This research is descriptive qualitative. The data of this research are primary data and secondary data sourced from BAZNAS DIY. The results of this study indicate, BAZNAS strategy in maximizing zakat management, namely zakat publication strategy, for example, socialization on zakat management, public counseling, disciplining NPWZ cards (Zakat Obligatory Tax Number), Optimizing the collection and distribution of zakat in DIY can be influenced by three important factors namely zakat potential owned by the community, the amount of potential zakat funds absorbed by BAZNAS DIY, and the success of the distribution, but whether or not successful in the collection of zakat and utilization of zakat is carried out only by zakat management institutions. The results of this study are expected to be a reference and increase awareness of the community to pay zakat on BAZNAS DIY for the income they receive.
Evaluasi Penerapan Sistem Penggajian pada Tsabita Halal Boga
Syamsiyati Yati;
Endang Masitoh W;
Yuli Chomsatu S
At-Tauzi : Jurnal Ekonomi Islam Vol 19 No 2 (2019): Vol 19 No 2 / Desember 2019
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara
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DOI: 10.37820/attauzi.v19i2.55
Penelitian yang dilakukan pada Tsabita Halal Boga bertujuan bertujuan untuk bertujuan untuk mengetahui, memahami, dan menganalisa penerapan sistem penggajian serta membandingkan kesesuaian penerapan sistem penggajian dengan Standar Operasional Prosedur (SOP) pada Tsabita Halal Boga. Populasildarixpenelitian ini1adalah keseluruhan sistemjpenggajian pada Tsabita Halal Boga dengan sampel yaitu sistem penggajian Tsabita Halal Boga pada tahun 2018. Jenis0data pada/penelitiantini adalah dataIprimer. Instrumen data-dalamipenelitian\iniyadalahtdokumentasi. Metode analisis data yang dilakukan dalam ini adalah mendeskripsikan, membandingkan, dan menyimpulkan sistem penggajian pada Tsabita Halal Boga dengan Standar Operasional Prosedur (SOP) penggajian. Penerapan sistem penggajian pada Tsabita Halal Boga sudahfsesuai dengan StandarkOperasionalx Prosedur7(SOP) penggajian, namun masih ada sedikit kelemahan.
STUDI KRITIS TERHADAP STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA PADA STEI HAMFARA
Sugeng Nugroho Hadi
At-Tauzi : Jurnal Ekonomi Islam Vol 12 No 1 (2015): Vol 12 / Juni 2015
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara
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Research with the title "Critical Study of Human Resource Development Strategies at STEI Hamfara" is intended to explain how the human resource development strategy at STEI Hamfara. This study is important considering that human resources at one educational institution or at another business institution occupies a central position in its operations.There are two groups of human resources or personnel at STEI Hamfara, namely educational staff (lecturers) and education staff (employees). Strategically the development of lecturer HR is directed at the "qualified" position while the employees are directed at the "dedicative" position. Through qualitative studies with primary data supported by observation and secondary data in the form of STEI Hamfara's internal official documents and literature, critical studies are carried out using content analysis techniques.It was concluded that the human resource development strategy of STEI Hamfara which is by system is considered to be very effective in growing qualified commitment to lecturers and dedication to employees
Analisis Pengaruh Rasio Keuangan terhadap Reaksi Pasar pada Perusahaan Bursa Efek Indonesia melalui Pendekatan Partial Least Square
Yusrianti Hanike
At-Tauzi : Jurnal Ekonomi Islam Vol 20 No 1 (2020): Vol 20 No 1 / Juni 2020
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara
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DOI: 10.37820/attauzi.v20i1.71
Stock movements are a hot topic, especially with the development of capital markets in the country. Moreover, the Indonesian stock market has become a barometer of trading activities in Indonesia. Financial ratios are one measure in looking at a company's ability to manage its economic capabilities. At the other side, market reaction shows changes in stock prices of securities. Through the Partial Least Square (PLS) approach, the resulting model is able to identify indicators of financial ratios to market reactions. PLS is a quantitative modeling of factors that show the relationship between several dependent and independent factors through its indicators. PLS analysis is a combination of path analysis and regression analysis. In this research, financial ratios include liquidity ratios, activities, profitability and solvency. The analysis includes BEI data in the field of Manufacturing in 2016. Based on the results of the study it can be concluded that through financial ratios that the profitability ratio is able to show that the elements have a relationship to the elements in the market reaction. Indicators that are not good in explaining financial ratios affect the relationship to market reaction.
TELAAH KRITIS IMPLEMENTASI PEMBIAYAAN MURABAHAH PADA LEMBAGA KEUANGAN SYARIAH BERDASARKAN KDPPLKS
Sugeng Widodo;
Nuhbatul Basyariah
At-Tauzi : Jurnal Ekonomi Islam Vol 20 No 1 (2020): Vol 20 No 1 / Juni 2020
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara
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DOI: 10.37820/attauzi.v20i1.79
Murabaha financing dominates the portion of Indonesia's national banking financing. Some financing models that exist in Islam and offered by Islamic banking shows the development of Murabaha financing is increasing, and several other types of Islamic banking financing go down and disappear from the financial statements of Islamic banking financing. This article aims to review and analyze the practice of Murabaha financing in Indonesian Islamic banking, and answer the concept and application of Murabaha financing is purely Islamic banking financing or replication of conventional banking credit ?. Based on the analysis of sample transaction models, Murabahah financing implementation has not been following sharia-compliant transaction definitions and criteria according to KDPPLKS where the Murabahah price structure does not contain the appropriate selling price element, but the formula for determining the selling price uses conventional credit/loan patterns.
Strategi Perubahan pada Perguruan Tinggi Menyikapi Dampak Pandemi Covid 19
Wijiharta Wijiharta
At-Tauzi : Jurnal Ekonomi Islam Vol 20 No 1 (2020): Vol 20 No 1 / Juni 2020
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara
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DOI: 10.37820/attauzi.v20i1.101
The global Covid-19 pandemic has an impact on various sectors including higher education. This study aims to examine the problem of the impact of the pandemic on higher education and the solution strategy, using the literature review method. The conclusion from this literature review is that the problems faced by universities are not only problems of IT facilities and management resources, but there are drastic environmental changes due to the Covid 19 pandemic so that it requires strategic management. Leadership is the main element in strategic change, to provide direction and certainty in the direction of the company, through changing or redefining the mission and vision, as well as strategic re-planning. The implementation of strategies in difficult change situations needs to align with the technical systems, political and cultural values and organizational climate and appropriate control mechanisms.
Mekanisme Distribusi Harta Secara Ekonomis dan Non Ekonomis dalam Sistem Ekonomi Islam
Nunung Nurlaela
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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Poverty is one of the big problems of countries, especially poor countries or developing countries. Comprehensive discussion regarding this matter, especially how Islam can be a solution to this economic problem, both in the aspect of inequality and the supply of economic goods, is needed in order to find alternative solutions. This study uses a qualitative approach to obtain an analysis related to economic and non-economic distribution mechanisms in the Islamic economic system. The two distribution mechanisms in the Islamic economy are able to stimulate the development of economic interaction on the one hand, but provide protection for parties who lose in the competition for economic mechanisms. Another advantage is that there is a spiritual value in this Islamic mechanism which will be the main driving force for healthy and stable economic interaction
Inovasi Produk Baru Dengan Sukuk Musyarakah Wal Ijarah Sebagai Solusi Pengembangan Infrastuktur Di Indonesia
Siti Murtiyani;
Azinuddin Syaiful Haq
At-Tauzi : Jurnal Ekonomi Islam Vol 2 No 1 (2010): Vol. 2 No 1 Juni 2010
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara
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Infrastructure development is the basic capital of economic development in Indonesia. The weakening of infrastructure development is one of the factors that has caused Indonesia to lag behind other countries in driving economic development over the past thirty years. The availability of infrastructure is fundamental to sustainable economic development. To increase infrastructure development, the government will be supported by funding of $ 1,400 billion. The plan will be fulfilled from various funding sources, such as Aceh assistance (1 percent), the national development budget (17 percent), and domestic (21 percent). From this scheme, there is a funding gap of IDR 810 billion, which there is no certainty that the government will cover it. This condition shows the need for a breakthrough by the government to cover the funding gap. This innovation is needed for sharia-based funding and opportunities to get funding from outside parties, especially investors who want a sharia concept that generates profits from returns. With the concept of Sukuk Musharakah wal Ijarah, it is hoped that it can be the right solution for funding infrastructure development in Indonesia.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), dan Shariah Compliance terhadap Kinerja Keuangan Perbankan Syariah
Siti Murtiyani;
Azinuddin Syaiful Haq
At-Tauzi : Jurnal Ekonomi Islam Vol 7 No 2 (2012): Vol 7 No 2 Desember 2012
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara
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The purpose of this study was to test empirically the influence of disclosure of Corporate Social Responsibility (CSR), Corporate Governance and Shariah Compliance in the financial performance of Islamic banking. Measurement of variables using the disclosure index Corporate Social Responsibility, Good Corporate Governance index and Shariah Compliance Index. While financial performance is measured using ROA (Return On Asset) in the syariah banking. Hypotheses were tested using multiple regression. The results of hypothesis testing showed that the coefficient β1 positive value 0.185 with p-value 0325, indicating that the CSR had no effect on the financial performance of Islamic banking. While the coefficient β2-value 2.030, p-value 0.030 showed that GCG effect on the financial performance of Islamic banking. In the coefficient β3-value 2.208 with p-value 0.003 indicates that the Shariah Compliance in effect on the financial performance of Islamic banking. CSR variable has no effect on the financial performance of Islamic banking shows that the role of Islamic banking in social activities in the community do not look real, so that Islamic banks need to increase social activity with increasing CSR funds directly to communities and revealed in its financial statements.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), IDENTITAS ETIS ISLAM TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA
Siti Murtiyani
At-Tauzi : Jurnal Ekonomi Islam Vol 12 No 1 (2015): Vol 12 / Juni 2015
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara
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Penelitian ini bertujuan untuk mengidentifiksi dan mengukur pengungkapan Corporate Social Responsibility (CSR) dan Identitas Etis Islam (IEI) terhadap kinerja keuangan yang diproksikan dalam Return on Assets (ROA) dan Return on Equity (ROE) pada bank syariah di Indonesia. Penelitian ini merupakan penelitian empiris dengan penelitian kausal komparatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan (annual report) yang diperoleh/bersumber dari informasi yang dikeluarkan dari bank syariah di Indonesia dari tahun 2008-2012. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility dan Identitas Etis Islam berpengaruh signifikan terhadap kinerja keuangan yang diproksikan dalam ROA dan ROE. Hasil penelitian menunjukkan hipotesis pertama terbukti bahwa CSR dan IEI berpengaruh siginifikan terhadap kinerja keuangan yang diproksikan dengan ROA. Hasil yang lain menunjukkan bahwa CSR tidak berpengaruh pada kinerja keuangan yang diproksikan dengan ROE, sedangkan pengungkapan IEI berpengaruh siginifikan terhadap kinerja keuangan yang diproksikan dengan ROE.