cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dwi Sutadi T
Contact Email
dwi.sutadi@gmail.com
Phone
+6281802720790
Journal Mail Official
jurnalattauzi@steihamfara.ac.id
Editorial Address
PSEI STEI Hamfara Kenalan, Bangunjiwo, Kasihan, Bantul - DIY
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
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 89 Documents
 5   6   7   8   9 
THE RELEVANCE OF ABU HANIFAH’S CONCEPT OF AKAD SALAM TO SALAM FINANCING IN ISLAMIC BANKING Dia Nur Avita Sari; Mugiyati; Khandi Tungga Wijaya
At-Tauzi : Jurnal Ekonomi Islam Vol 25 No 1 (2025): Vol 25 No 1 /Juni 2025
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengkaji relevansi kerangka konseptual Abu Hanifah mengenai akad salam dalam konteks perbankan syariah modern. Salam didefinisikan sebagai akad jual beli pesanan (forward sale) di mana pembayaran dilakukan secara penuh di awal, sementara barang diserahkan di kemudian hari dengan harga, jumlah, kualitas, dan waktu pengiriman yang ditentukan secara jelas. Akad ini berfungsi sebagai salah satu instrumen pembiayaan yang penting dan sesuai syariah. Tujuan penelitian ini adalah untuk menganalisis bagaimana prinsip-prinsip Abu Hanifah khususnya kejelasan spesifikasi, keadilan dalam transaksi, dan perlindungan dari gharar tetap relevan dan berpengaruh dalam praktik keuangan syariah kontemporer. Penelitian ini menggunakan metode deskriptif kualitatif melalui studi pustaka dengan menelaah literatur fikih klasik, artikel jurnal, serta dokumen regulasi terkait pembiayaan salam. Temuan penelitian menunjukkan bahwa Abu Hanifah menekankan transparansi, distribusi risiko yang adil, dan kepastian kontraktual yang kuat, yang semuanya tercermin dalam regulasi modern seperti Fatwa DSN-MUI No. 5/2000 dan PSAK 103. Penelitian ini mengidentifikasi sejumlah tantangan praktis, termasuk risiko gagal serah, kompleksitas regulasi, dan volatilitas pasar. Meskipun demikian, penerapan struktur salam paralel menunjukkan bahwa pemikiran fikih klasik dapat diadaptasi untuk menjawab kebutuhan keuangan modern. Kerangka pemikiran hukum Abu Hanifah tetap relevan dan menawarkan landasan kuat untuk memperkuat implementasi serta keberlanjutan pembiayaan berbasis salam dalam perbankan syariah.
THE CRITICAL ALTERNATIVE SCHOOL OF THOUGHT BY TIMUR KURAN: AN EPISTEMOLOGICAL CHALLENGE TO THE CONCEPT OF INTEREST PROHIBITION IN CONTEMPORARY ISLAMIC FINANCIAL SYSTEMS Khandi Tungga Wijaya
At-Tauzi : Jurnal Ekonomi Islam Vol 25 No 2 (2025): Vol. 25 No. 2 / Desember 2025
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengkaji pendekatan alternatif kritis Timur Kuran sebagai tantangan epistemologis terhadap larangan bunga dalam keuangan syariah kontemporer. Latar belakang penelitian berangkat dari perdebatan mengenai apakah praktik bunga modern dapat disamakan dengan konsep riba dalam Al-Qur’an, yang secara historis merujuk pada praktik pinjaman eksploitatif, bukan seluruh bentuk bunga. Menggunakan metode Systematic Literature Review (SLR) terhadap sumber akademik terbitan 2000–2025 yang membahas riba, bunga, instrumen keuangan Islam, dan pemikiran Kuran, penelitian ini menemukan bahwa keuangan syariah sering mereproduksi struktur sistem berbasis bunga melalui mekanisme seperti murabahah, sehingga menimbulkan kesenjangan antara klaim normatif dan realitas institusional. Risiko struktural, keterbatasan tata kelola, serta tantangan operasional turut menghambat penerapan akad bagi hasil. Hasilnya menunjukkan bahwa kritik Kuran sangat relevan untuk meninjau kembali dasar epistemologis larangan bunga, dengan menekankan perlunya pemahaman riba yang lebih substantif, berorientasi keadilan, dan sensitif terhadap konteks dalam keuangan Islam modern.
Komparasi Pengelolaan Sumber Daya Air Antara Kapitalisme dan Islam Amiratul Adilah binti Insan Kamil
At-Tauzi : Jurnal Ekonomi Islam Vol 25 No 2 (2025): Vol. 25 No. 2 / Desember 2025
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The global water crisis is driven by increasing demand, environmental degradation, and market-driven mechanisms that encourage the privatization of water resources. In the capitalist system, water is treated as an economic commodity subject to private ownership and free market dynamics. In contrast, the Islamic system regards water as public property that must be managed by the state for the benefit of the community. This study aims to examine and compare the concepts of water resource management from the perspectives of capitalism and Islamic economics. The research employs a descriptive qualitative approach based on literature review, analyzing classical and contemporary theories along with secondary data. The findings indicate that capitalism tends to create unequal access to water due to privatization and market liberalization, whereas Islam offers a fairer and more sustainable paradigm rooted in public ownership, equitable distribution, and state responsibility. In conclusion, the Islamic system provides a superior framework for ensuring the right to water while preserving social and ecological balance. Keywords: water management, capitalism, Islam, public ownership, distribution justice
PENGARUH GIRO WAJIB MINIMUM (GWM) DAN PEMBIAYAAN TERHADAP MODAL PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2018 – 2022 Nunung Nurlaela
At-Tauzi : Jurnal Ekonomi Islam Vol 24 No 2 (2024): Vol 24 No 2 / Desember 2024
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of the Minimum Statutory Reserves (GWM) and financing on capital at Islamic Commercial Banks in Indonesia for the 2018-2022 period. Themethod used in this study is quantitative research using secondary data in the form of financialstatements of Islamic commercial banks published by the Financial Services Authority (OJK) for the 2018-2022 period. The sample technique used is purposive sampling with the criteria of Islamic commercial banks registered with the Financial Services Authority (OJK) in 2018-2022. Data processing uses the IBM SPSS 26 Statistics application. The results show that: (1) GWM has a positive and significant effect on capital in Islamic Commercial Banks as evidenced by tcount 3.485 > ttable 2.002 and a significance value of 0.001 <0.05; (2) financing has a positive and significant effect on capital in Islamic Commercial Banks as evidenced by tcount 17.455 > ttable 2.002 and a significance value of 0.000 <0.05; and (3) GWM and financing simultaneously have an effect on and significant to the capital of Islamic Commercial Banks as evidenced by fcount 394.848 > ftable 3.150 and a significance value of 0.000 <0.05.
ANALISIS PENGARUH PENERIMAAN DANA BAGI HASIL (DBH PAJAK & SUMBER DAYA ALAM) TERHADAP PERTUMBUHAN EKONOMI DAN TINGKAT KEMISKINAN DI KABUPATEN KEPULAUAN MERANTI Nunung Nurlaela
At-Tauzi : Jurnal Ekonomi Islam Vol 25 No 2 (2025): Vol. 25 No. 2 / Desember 2025
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of DBH (Production Sharing Fund) on Economic Growth and also the Poverty Level in Meranti Islands Regency in 20102022. This research uses quantitative methods with simple linear regression testing. The sample used is 13 year annual time series data from 2010-2022 on the DBH, Gross Regional Domestic Product (GRDP) and Poverty Level variables. The data taken is secondary data from the official BPS and DJPK websites of the Indonesian Ministry of Finance. Data processing techniques use correlation coefficient tests, coefficient of determination tests, and hypothesis significance tests. Tests were carried out using Microsoft Excel and IBM SPSS Statistics version 20. Based on the results of this study it shows that DBH has a significant positive effect on Economic Growth where t-count is 2.623 > t-table 2.20099, and also DBH has a significant positive effect on Poverty Level where t- calculate 3.685 > t-table 2.20099.
ANALISIS MODEL KOMPENSASI BISNIS KONTEMPORER: STUDI PERBANDINGAN ANTARA MARGIN, BUNGA, DAN BAGI HASIL Nuhbatul Basyariah
At-Tauzi : Jurnal Ekonomi Islam Vol 25 No 1 (2025): Vol 25 No 1 /Juni 2025
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to simply describe the three terms of compensation in business, economic, and financial transactions, and compare them with each other of the three types of compensation. This study uses a qualitative comparative descriptive method, with a literature study approach. Various sources such as books, journals, and transaction documents. The results of the study show that fundamentally the three terms of compensation in this transaction differ in several aspects, including the origin of the contract, the way it is calculated, the perception of formal law, and normative rules. The important point of drawing conclusions from the results of this study will lead to the most basic consequences of sharia law, where when there is an error in understanding, let alone calculating it, it can change the status of business and financial transactions from mubah (permissible) according to sharia to haram (forbidden), so it is important to re-understand the three terms of compensation of business contracts and their implementation in the field.
INVESTASI INVESTASI SAHAM SYARIAH DI INDONESIA TINJAUAN SISTEMATIS SCREENING, KINERJA, DAN MINAT INVESTOR Muhammad yusuf Wijaya
At-Tauzi : Jurnal Ekonomi Islam Vol 25 No 1 (2025): Vol 25 No 1 /Juni 2025
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The number of listed companies on the Sharia Securities List continues to rise alongside the growing market capitalization of the Jakarta Islamic Index (JII) and the Indonesia Sharia Stock Index (ISSI); however, research on Sharia stocks remains fragmented across three distinct areas—regulation, performance, and investor interest—with few studies linking all three within a single framework. This study maps research themes regarding Sharia stock investment in Indonesia, synthesizes performance determinants, and analyzes patterns of investor interest based on existing literature. A Systematic Literature Review (SLR) methodology was employed, sourcing articles from Google Scholar, Garuda, Crossref, and DOAJ; following the application of inclusion and exclusion criteria, twenty-two articles published between 2016 and 2026 were selected for analysis. The findings reveal that the literature falls into three themes: performance and stock price determinants (the most prevalent theme), investor behavior (8 articles), and screening mechanisms and regulations (4 articles). Sharia stock performance is linked to financial ratios—such as ROE, ROA, and DER—and macroeconomic variables like inflation and exchange rates, while the interest of Millennials and Gen Z remains overshadowed by a gap between enthusiasm and Sharia financial literacy Future research should expand its geographical scope beyond Java and adopt longitudinal designs, given that
PERILAKU BELANJA ONLINE GENERASI Z DALAM BUDAYA KONSUMERISME PERSPEKTIF BOURDIEU & NICE (2012) Sugeng Nugroho
At-Tauzi : Jurnal Ekonomi Islam Vol 26 No 1 (2026): Vol 26 No 1 / Juni 2026
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify the role of consumer culture in shaping Generation Z's online shopping behavior. This is a qualitative study with an ethnographic approach, with three informants consisting of Generation Z female students who actively shop online. Data collected through interviews were analyzed using source triangulation using the data interaction method. The triangulated data were then analyzed and interpreted using the theoretical framework of consumer culture (Bourdieu & Nice, 2012), specifically how consumerism shapes Generation Z's economic, social, and cultural behavior. The results show that consumer culture, on the one hand, creates consumption pressure through promotions and trends, but on the other hand, demonstrates strong agency in filtering these influences. They use the "habitus" formed by family values, as well as social and cultural capital, to navigate shopping decisions critically and rationally.
Komparasi Konsep Pengelolaan Sumber Daya Air Antara Kapitalisme dan Islam Ismail Yusanto
At-Tauzi : Jurnal Ekonomi Islam Vol 26 No 1 (2026): Vol 26 No 1 / Juni 2026
Publisher : Pusat Studi Ekonomi Islam Sekolah Tinggi Ekonomi Islam Hamfara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Krisis air menjadi persoalan global yang dipicu oleh peningkatan kebutuhan, pencemaran lingkungan, serta dominasi mekanisme pasar yang mendorong privatisasi sumber daya air. Dalam sistem kapitalisme, air diposisikan sebagai komoditas ekonomi yang tunduk pada logika kepemilikan pribadi dan pasar bebas. Sebaliknya, sistem Islam menempatkan air sebagai milik umum yang wajib dikelola negara untuk kepentingan umat. Penelitian ini bertujuan untuk mengkaji dan membandingkan konsep pengelolaan sumber daya air dalam perspektif ekonomi kapitalisme dan Islam. Penelitian ini menggunakan pendekatan kualitatif deskriptif berbasis studi pustaka, dengan analisis terhadap teori, literatur klasik dan kontemporer, serta data sekunder. Hasil penelitian menunjukkan bahwa kapitalisme cenderung menciptakan ketimpangan akses air akibat privatisasi dan liberalisasi pasar, sementara Islam menawarkan paradigma yang lebih adil dan berkelanjutan dengan prinsip kepemilikan publik, distribusi merata, dan tanggung jawab negara. Kesimpulannya, sistem Islam memiliki keunggulan dalam menjamin hak dasar atas air dan menjaga keseimbangan sosial serta ekologis.

Page 9 of 9 | Total Record : 89

 5   6   7   8   9 

Filter by Year

2009 2026


Reset
Filter By Issues
All Issue Vol 26 No 1 (2026): Vol 26 No 1 / Juni 2026 Vol 25 No 2 (2025): Vol. 25 No. 2 / Desember 2025 Vol 25 No 1 (2025): Vol 25 No 1 /Juni 2025 Vol 24 No 2 (2024): Vol 24 No 2 / Desember 2024 Vol 24 No 1 (2024): Vol 24 No 1 / Juni 2024 Vol 23 No 2 (2023): Vol 23 No 2/ Desember 2023 Vol 23 No 1 (2023): Vol 23 no 1 / Juni 2023 Vol 22 No 2 (2022): Vol 21 no 2 / Desember 2021 Vol 22 No 1 (2022): vol 22 no 1 / Juni 2022 Vol 21 No 2 (2021): Vol 21 no 2 / Desember 2021 Vol 21 No 1 (2021): Vol 21 no 1 / Juni 2021 Vol 20 No 2 (2020): Vol 20 No 2 / Desember 2020 Vol 20 No 1 (2020): Vol 20 No 1 / Juni 2020 Vol 19 No 2 (2019): Vol 19 No 2 / Desember 2019 Vol 19 No 1 (2019): Vol 19 No 1 / Juni 2019 Vol 18 No 2 (2018): Vol 18 No 2 / Desember 2018 Vol 18 No 1 (2018): Vol 18 No 1 / Juni 2018 Vol 17 No 2 (2017): Vol 17 / Desember 2017 Vol 16 No 1 (2017): Vol 16 / Juni 2017 Vol 15 No 1 (2016): Vol 15 No 1 Juni 2016 Vol 15 No 2 (2016): Vol 15 / Desember 2016 Vol 13 No 2 (2015): Vol 13 / Desember 2015 Vol 12 No 1 (2015): Vol 12 / Juni 2015 Vol 11 No 2 (2014): Vol 11 no 2 Desember 2014 Vol 8 No 1 (2013): Vol 8 No 1 Juni 2013 Vol 7 No 2 (2012): Vol 7 No 2 Desember 2012 Vol 3 No 01 (2010): Vol 03 no 1 / Des 2010 Vol 2 No 1 (2010): Vol. 2 No 1 Juni 2010 Vol 1 No 1 (2009): Vol 1 / 2009 More Issue