cover
Contact Name
arroyyan ramly
Contact Email
arroyyanramly@staindirundeng.ac.id
Phone
+6285277798852
Journal Mail Official
attasyri@staindirundeng.ac.id
Editorial Address
Jl Sisingamangaraja No:99, Gampa, Johan Pahlawan, Meulaboh - Aceh Barat.
Location
Kab. aceh barat,
Aceh
INDONESIA
AT-TASYRI' Jurnal Ilmiah Prodi Muamalah
ISSN : 20852541     EISSN : 27157865     DOI : -
Core Subject : Religion,
at-tasyri jurnal ilmial prodi muamalah adalah jurnal akademik yang dihasilkan dari penelitian maupun studi kepustakaan yang berkaitan dengan isu-isu hukum Islam dan ekonomi syariah. At-tasyri menerima naskah artikel dengan isu sebagai berikut Hukum Islam,Ilmu Hukum,Hukum Ekonomi Syariah,ekonomi Syariah jurnal at-tasyri diterbitkan dua kali dalam setahun (setiap enam bulan sekali, terbit bulan Juni dan Desember) oleh Program Studi hukum Ekonomi Syariah STAIN Tgk Dirundeng Meulaboh. Redaksi menerima naskah berupa hasil pemikiran dan hasil penelitian asli yang belum dipublikasikan di tempat lain.
Articles 136 Documents
Pengaruh Kepercayaan Konsumen dan Kualitas Produk Terhadap Keputusan Pembelian Produk Melalui Marketplace Shopee Pada Masyarakat Kabupaten Pekalongan Aini, Arifatul; Adinugraha, Hendri Hermawan
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 1 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i1.2425

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Kepercayaan Konsumen dan Kualitas Produk terhadap Keputusan Pembelian Produk Melalui Marketplace Shopee Pada Masyarakat Kabupaten Pekalongan. Penelitian ini menggunakan pendekatan bersifat kuantitatif, data pada penelitian ini menggunakan data primer yang didapatkan dari penyebaran angket (kuisioner). Metode analisis yang digunakan dalam penelitian ini adalah menggunakan regresi linear berganda. Hasil Penelitian ini menunjukkan masing-masing variable bebas mempunyai hasil yang positif dan signifikan terhadap variable terikat, yaitu kepercayaan konsumen memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian, kualitas produk juga memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian. Sedangkan dari pengaruh secara simultan atau bersama-sama kepercayaan konsumen dan kualitas produk mempengaruhi keputusan pembelian dengan menyatakan bahwa nilai prob. F (Statistic) sebesar 0,000000 lebih kecil dari tingkat signifikansi 0,05 Koefisien determinasinya sebesar 0,391618 yang berarti bahwa 39,16% variabel Y dipengaruhi secara langsung oleh semua variabel bebas. Sisanya 60,84% dipengaruhi oleh variabel lain diluar variabel dalam penelitian.
Muamalah Fiqh Analysis of the Use of Shopee Paylater: (Case Study on the Shopee Application) Ahmadi, Mirzam Arqy; Khasanah, Uswatun; Faza, Putri Rizqya; Adelia, Tifani; Satiti, Saltsa Woro Ayu; Agustina, Alya; Pratama, Shaka Yudha; Fanny, Dhevan Muhammad
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 1 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i1.2771

Abstract

In the era of advancing technology, online services have become a solution to meet human needs by facilitating access to various aspects of life. One renowned online shopping platform is Shopee, Providing an extensive array of items, ranging from food and apparel to household appliances.. Shopee users are familiar with the "Pay Later" feature, or SpayLater, allowing payment for purchased items without an immediate settlement, known as a credit system with applicable terms and conditions. This research utilizes qualitative data obtained through documentation and literature studies from various sources, primarily secondary sources such as journals, articles, reports, and information related to the review of Islamic Jurisprudence (Fiqh) and fundamental principles of Fiqh Muamalah concerning credit systems in buying and selling transactions. The aim of this study is to evaluate the Fiqh Muamalah perspective on the credit system offered by Shopee through the "SPayLater" feature. The qualitative data obtained through documentation and literature studies from various secondary sources such as journals, articles, reports, and related information reveal that the use of the SPayLater credit system, from the perspective of Fiqh Muamalah, is considered permissible (mubah). This is because the contract executed during the transaction is evidently clear through the agreement made between the seller and the buyer during the execution of the offer and acceptance (ijab and qabul), along with the agreed-upon additional fees for deferment in the SPayLater credit system. However, the research also highlights that the use of SPayLater becomes impermissible (haram) when it involves the element of interest that must be paid by the buyer if not settled within the specified timeframe. In this case, SPayLater users are subject to a 5% interest charge on the total bill, conflicting with the fundamental principles of Fiqh Muamalah. Thus, although SPayLater may be acceptable in terms of the contract and agreement, the presence of interest in the payment system can be controversial from the perspective of Fiqh Muamalah, as this practice is considered usury, which is prohibited in Islam.
Pengaruh Kepercayaan dan Pemahaman Masyarakat Kampung Bener Pepanyi Terhadap Minat Membayar Zakat di Baitul Mal Bener Meriah Sauri, Sofian; Iskandar, Iskandar; Rahmawati, Rahmawati; Putri, Juliana
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 1 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i1.3033

Abstract

Penelitian yang berjudul “Pengaruh Kepercayaan dan Pemahaman Masyarakat Kampung Bener Pepanyi Terhadap Minat Membayar Zakat di Baitul Mal Bener Meriah”. Tujuan penelitian ini yaitu (1) untuk mengetahui pengaruh kepercayaan berpengaruh terhadap minat masyarakat dalam membayar zakat di Baitul Mal Bener Meriah (2) untuk mengetahui pengaruh pemahaman berpengaruh terhadap Minat Masyarakat dalam membayar Zakat Di Baitul Mal Bener Meriah (3) Untuk mengetahui pengaruh kepercayaan dan pemahaman berpengaruh terhadap simultan terhadap Minat Masyarakat membayar Zakat di Baitul Mal Bener Meriah. Penelitian ini mengunakan pendekatan secara kuantitatif yang bertujuan untuk menjelaskan pengaruh antara satu variabel dengan variabel lainnya adapun variabel dalam penelitian ini yaitu Minat (Y), Kepercayaan (X1), Pemahaman (X2). Adapun data yang digunakan data sekunder berupa data runtun waktu dalam model hipotesisnya. Populasi dan sample penelitian ini di ambil dari masyrakat Kampung Bener Pepanyi, Kecamatan Permata, Kabupaten Bener Meriah. Adapun jumlah yang membayar Zakat di Kampung Bener Pepanyi pada tahun 2022 sebanyak 63 orang. Teknik pengumpulan data mengunakan kouesioner. Analisa data mengunakan SPSS versi 25. Berdasarkan hasil penelitian diketahui bahwa kepercayaan dan pemahaman berpengaruh terhadap minat masyarakat dalam membayar Zakat di Baitul Mal Bener Meriah. Hasil Uji F Variabel Kepercayan (X1) dan Pemahaman (X2) berpengaruh terhadap simultan terhadap Minat Masyarakat dalam Membayar Zakat di Baitul Mal Bener Meriah
Fuqaha’s Perspective on Ju’ala Contract and Its Application in Bank Wakaf Mikro in Indonesia Rahmani, Salma; Nuraeni, Neni; Januri, M. Fauzan
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 1 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i1.3070

Abstract

The understanding of the ju'alah contract in Islam has been a focal point of debate and analysis in fiqh literature. Ju'alah, as a form of promise to provide compensation for tasks or work performed, holds significant implications in Sharia finance practices, including Bank Wakaf Mikro. From the perspective of scholars, there are various views regarding the legal principles and implications of the ju'alah contract, often reflecting differences among schools of thought. This diversity of opinions raises questions regarding the pillars, conditions, and legal implications of ju'alah transactions. The objective of this study is to delve deeper into scholars' comprehension of the ju'alah contract, its distinctions from the ijarah contract, and its application in Bank Wakaf Mikro in Indonesia. In this study, a qualitative approach is utilized, employing a descriptive-analytical method, where data is obtained through library research methods. The research findings indicate that the arguments presented by the Maliki and Syafi'i scholars regarding ju'alah appear to be stronger due to being grounded on more solid reasoning, both in terms of evidence and societal needs. Furthermore, in analyzing the practices of Bank Wakaf Mikro, conformity with the principles of the ju'alah contract is found, both in terms of its pillars and conditions. Among the various scholars' opinions on the ju'alah contract, it is evident that the Syafi'i scholars' views are more aligned with the practices carried out by Bank Wakaf Mikro support programs.
Financial Performance Analysis of Bank Aceh's During the Covid-19: RGEC Approaches Ibrahim, Azharsyah; Muksal, Muksal; Sartika, Ayu
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 1 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i1.3142

Abstract

The Covid-19 pandemic has had a significant impact on various sectors in Indonesia, including the banking industry. This study aims to compare the financial performance of PT Bank Aceh Syariah before and during the Covid-19 pandemic using the RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) analysis method. Secondary data used in this research were obtained from the financial statements of Bank Aceh Syariah published on the bank's official website. Data analysis was conducted using the independent sample t-test hypothesis testing. The results indicate that there were no significant differences in the ratios of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and Capital Adequacy Ratio (CAR) between the periods before and during the Covid-19 pandemic. These findings suggest that Bank Aceh Syariah has been able to maintain its financial performance despite the challenges posed by the pandemic. This study contributes to the understanding of the resilience and adaptability of Islamic banks in the face of economic shocks and highlights the importance of robust risk management and governance practices in ensuring financial stability during times of crisis.
Komparasi Return dan Risiko Saham Syariah dan Konvensional Pada JII dan IDX30 Periode 2019-2023 Marlinda, Marlinda; Syahputra, Hendra
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 1 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i1.3303

Abstract

The purpose of this study is to compare the average return and risk of Islamic stocks and conventional stocks on the JII and IDX30. Data was taken from the IDX website which provides data on companies listed on the JII and IDX for the 2019-2023 period and Yahoo Finance which provides monthly stock closing price data on the JII and IDX during the 2019-2023 period. The sampling technique used purposive sampling method so that 3 sharia stocks and 5 conventional stocks were obtained. Data analysis uses descriptive and inferential statistics using a t-test to draw conclusions. The results of the Independent Sample T Test showed that the return variable obtained a significance value of 0.777>0.05 and the risk variable obtained a significance value of 0.209>0.05. So it is concluded that Islamic stocks and conventional stocks do not show significantly different levels of return and risk.
Disorientasi Jual-Beli Kelapa Sawit Mentah di Desa Aek Goti Kecamatan Silangkitang: (Tinjauan Hukum Islam) Prayetno, Dwi; Putra, Johan Septian
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 2 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i2.2865

Abstract

There is an act of buying and selling between collectors (toke) and palm oil farmers who buy and sell immature palm fruit at the price set by the collector (toke) and this selling price is very different from the price of ripe palm oil, which is where the price of palm fruit is following the retail price circulated by the factory and agreed upon by the collectors (toke-toke) in the area around Aek Goti village, Silangkitang sub-district, then with this activity various actions have emerged that are beyond The limit is due to economic factors that exist in the community of Aek Goti Village, Silangkitang District, so that violations such as theft of oil palm fruit often appear because the collectors (toke) always collect the fruit that comes even though it is not known where it comes from, even though the fruit is it's not yet ripe. And here the author wants to harmonize this with Islamic law. In this writing, the author uses a qualitative field method (Field Research), so the author tries to find informants or sources related to the research problem. The author immediately went out into the field to obtain the required data by visiting the collectors (toke) and farmers who own oil palm plantations in Aek Goti Village, Silangkitang District.
Lembaga Keuangan Syariah di Aceh: Tantangan dan Peluang Farma, Junia; Umuri, Khairil
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 2 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i2.2902

Abstract

Aceh is a region that applies Islamic law, including in the economic sector. Every sharia financial institution in Aceh must operate in accordance with Islamic law, therefore, sharia financial institutions in Aceh face several challenges and opportunities. This research analyzes the challenges and opportunities faced by Islamic financial institutions in Aceh. This research uses a qualitative approach with descriptive analysis methods. Data collection was carried out by interviewing several informants consisting of OJK Aceh, Academics, and DSN-MUI. The research results show that there are several challenges faced by sharia financial institutions in Aceh, such as a lack of quality Human Resources (HR), the existence of sharia financial institutions in Aceh is still limited, a lack of investors in sharia financial institutions, and the Financing to Deposit Ratio (FDR) Sharia financial institutions in Aceh are still low compared to the national average. Apart from the challenges above, Islamic financial institutions also have opportunities such as top-down regulation of Islamic financial institutions providing legal certainty and full support from the government, and the market potential for Islamic financial institutions in Aceh is very large because the majority of the population is Muslim. Therefore, Islamic financial institutions in Aceh must adapt sharia-based strategies to overcome challenges and take advantage of existing opportunities.
Pengaruh Dana Ziswaf, Giro Wadiah, dan Pendapatan Murabahah Terhadap GWM Dengan Moderasi Firm Size Sabrina, Siti Nabila Zida; Budianto, Eka Wahyu Hestya
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 2 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i2.3345

Abstract

Studi ini bertujuan untuk menentukan dan mengevaluasi pengaruh Penerimaan Dana ZISWAF, Simpanan Giro Wadiah, dan Pendapatan Murabahah terhadap Giro Wajib Minimum (GWM) dan Ukuran Perusahaan sebagai variabel moderator. Perusahaan di sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018.Q1 hingga 2023.Q3 adalah subjek penelitian ini. Sampling purposive digunakan untuk memilih lima perbankan syariah selama enam tahun. Studi ini menggunakan Analisis Regresi Moderasi (MRA) dan Analisis Regresi Data Panel menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa pendapatan murabahah dan penerimaan dana ZISWAF memiliki pengaruh yang signifikan terhadap GWM, sedangkan simpanan giro wadiah tidak memiliki pengaruh yang signifikan terhadap GWM selama periode 2018.Q1–2023.Q3. Kemudian ditemukan bahwa GWM dipengaruhi secara bersamaan oleh dana ZISWAF, simpanan giro wadiah, dan pendapatan murabahah. Diharapkan penelitian selanjutnya akan mencakup lebih banyak variabel independen, sehingga dapat diketahui variabel lainnya yang berpengaruh terhadap Giro Wajib Minimum (GWM) bank syariah di Indonesia.
Landasan Teoretis dan Filosofis Mazhab Syafi'i pada Penjualan Jasa dan Ijarah Dalam Sistem Ekonomi Almurni, Muhammad Furqon; Mustofa
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 16 No. 2 (2024): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v16i2.3465

Abstract

Penelitian ini mengkaji landasan teoretis dan filosofis Mazhab Syafi'i terkait penjualan jasa dan akad ijarah dalam sistem ekonomi syariah. Mazhab Syafi'i merupakan salah satu mazhab fikih yang paling banyak diikuti di Indonesia, namun pemahaman masyarakat mengenai konsep ijarah dan jual beli jasa masih terbatas. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi prinsip-prinsip dasar akad sewa menyewa (ijarah) dalam Mazhab Syafi'i serta relevansinya dalam praktik ekonomi modern. Metode penelitian yang digunakan adalah deskriptif analitis dengan pendekatan kualitatif, di mana data dikumpulkan melalui studi literatur dari buku-buku fikih dan sumber hukum Islam kontemporer. Hasil penelitian menunjukkan bahwa akad ijarah dalam Mazhab Syafi'i menekankan pada keadilan, kejelasan manfaat, dan kepatuhan terhadap syariat. Akad ijarah tidak hanya mencakup transaksi barang, tetapi juga penjualan jasa, serta penegasan bahwa upah harus ditentukan secara jelas sejak awal akad. Penelitian ini menyimpulkan bahwa prinsip-prinsip ijarah dapat diterapkan secara efektif dalam dinamika ekonomi modern, dengan tetap menjaga integritas dan kepastian hukum sesuai syariat Islam.