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INDONESIA
AT-TASYRI' Jurnal Ilmiah Prodi Muamalah
Published by Sekolah Tinggi Agama Islam Negeri Teungku Dirundeng Meulaboh
ISSN : 20852541     EISSN : 27157865     DOI : -
Core Subject : Religion,
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.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 136 Documents
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PENGARUH EKSPOR IMPOR TERHADAP CADANGAN DEVISA DI INDONESIA Cut Nova Rianda
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 12 No. 2 (2020): 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.v12i2.384

Abstract

This study aims to analyze the amount of foreign exchange reserve in Indonesia. And the effect of exsports and imports on foreign exchange reserve in Indonesia. This data usade are secondary data derived from TheCentral Statistics Agency and Indonesian Banks. This research uses a quantitative analysis. Analysis to see whether the exsport and import factors significantly affect the foreign exchanges reserves in indonesia. Based on the regresion result in the know that exports have a positive and significant impact on Indonesian,s foreign exchange reserve while imports have a negative and significant impact on indonesian,s foreign exchange reserve.
DETERMINAN PENGELOLAAN ASET DAERAH PADA INSTANSI DI KABUPATEN ACEH BARAT Nourmaliza
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 12 No. 2 (2020): 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.v12i2.406

Abstract

This study aims to examine the factors that influence the management of regional assets agencies in West Aceh District. The unit of analysis in this study is all agencies in West Aceh District, amounting to 29 agencies. Each agencies consists of 3 (three) persons who will be the respondent, namely Head of agencies, Finance Administration Officer, and Activity Technical Officer. Sources of data in this study using primary data that is the results of questionnaires obtained from respondents research. While the technique of collecting research data is done by technique of spreading of questionnaire. The analysis method used is Multiple Linear Regression Analysis. The results showed that the factor of human resource competency, internal control system and accounting information system either jointly or separately affect the management of regional assets agencies in the West Aceh District.
ANALISA PERBANDINGAN KINERJA PERBANKAN SYARIAH DAN KONVENSIONAL PRA DAN PASCA COVID-19 Nasution, Muhammad Syafril; Husni Kamal
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 13 No. 1 (2021): 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.v13i1.470

Abstract

The Purpose of this study is to compare the differences between the development of Islamic banking performance and conventional banking performance in the previous few months before and after the covid-19 pandemic. this analysis contrasts the finding of previpus studies with the two formas of banking that were not related to the covid pandemic in the preceding year. Multiple financial ratios were used in previous studies to determine the financial efficiency of banks. Based on previous research, there are several ratios used to see the performance of both Islamic banking and conventional banking, including liquitdy ratios, profitability ratios, solvency ratios, and efficiency ratios.
IMPLEMENTASI QANUN LKS MELALUI SINERGI PERBANKAN DALAM SATU KEPEMILIKAN M. Aditya Ananda
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 12 No. 2 (2020): 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.v12i2.377

Abstract

Abstrak Lahirnya qanun lembaga keuangan syariah berimplikasi lembaga keuangan syariah yang beroperasi di Aceh untuk mengkonversi kegiatan usahanya dari konvensional menjadi kegiatan usaha syariah. Dalam merespon qanun ini, bank syariah melakukan sinergi perbankan dalam satu kepemilikan dalam bentuk layanan syariah bank umum (LSBU). Diantara bank umum yang membuka layanan syariah bank umum ialah PT Bank Rakyat Indonesia, PT Bank Negara Indonesia, dan PT Bank Mandiri yang telah memiliki anak usaha dalam bentuk bank umum syariah. Layanan syariah Bank Umum ini berlandaskan Peraturan Otoritas Jasa Keuangan no. 28 /POJK.03/2019 tentang Sinergi Perbankan dalam satu kepemilikan untuk pengembangan Perbankan Syariah. Kata Kunci: LSBU, Qanun LKS, Sinergi Perbankan Abstract The birth of Islamic financial institutions qanun has implications for Islamic financial institutions operating in Aceh to convert their business activities from conventional to sharia business activities. In response to this qanun, sharia banks synergized banks in one ownership in the form of sharia bank commercial services (LSBU). Among the commercial banks that open sharia services are PT Bank Rakyat Indonesia, PT Bank Negara Indonesia, and PT Bank Mandiri, which already have subsidiaries in the form of sharia commercial banks. This Sharia Commercial Bank service is based on the Financial Services Authority Regulation no. 28 /POJK.03/2019 concerning Banking Synergy in one ownership for the development of Islamic Banking. Keywords: LSBU, Qanun LKS, Banking Synergy
Asas-Asas Perjanjian Dalam Al Quran Ridi, Hafizha
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 12 No. 2 (2020): 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.v12i2.348

Abstract

Al Quran as the main source of law in Islamic science contained in it a variety of principles both general and specific principles which are then studied and produce a statute or law with the science of ushul fiqh. The teachings of the Quran regarding a principle aimed at teaching humans a good life and combat in all areas of life including social activities, namely muamalah. Among these principles, one of them is the principle of agreement as outlined in the Qur'an, which is the focus of this article's study to find out how the Qur'an talks as the main source of law regarding the principles on which the agreement is based. This study is a type of literature study, researchers use qualitative methods with interpretive approaches to get a comprehensive explanation of the verses of the Quran relating to the principles of the agreement. Keywords: Al Qur'an, Covenants, Principles.
ONTOLOGI RIBA DALAM HADIS (Kajian Tematik Hadis Ahkam) Edy Saputra
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 13 No. 1 (2021): 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.v13i1.485

Abstract

This article contains a thematic study of Ahkam's hadith on the ontology of riba. This study is included in the library research category. The study method used is descriptive analytical. Primary data in this study came from nine primary hadith books, namely Al-Kutub Al-Tis'ah consisting of Sahih Al-Bukhari, Sahih Muslim, Sunan Abu Daud, Sunan Al-Tirmizi, Sunan Al-Nasa'I, Sunan Ibn Majah. , Muwatha 'Malik, Sunan Al-Darimi, and Musnad Ahmad. As for data collection techniques, the author uses the android application "Jami 'Al-Kutub Al-Tis'ah" from the Arabia for Information & Technology institute. The results of this study indicate that riba can be mapped into two classifications; riba al-Ba'i and riba of al-Duyun. The categorization of riba into these two types is a simple and simple division. If riba occurs in a buying and selling transaction, it is called riba al-Ba'i. Furthermore, if riba occurs in accounts payable transactions, it is called riba al-Duyun. Then not all buying and selling occurs riba, and not all accounts payable transactions are considered riba.
PERKEMBANGAN EKONOMI MAKRO PROVINSI ACEH MASA PANDEMI COVID-19 Mikhral Rinaldi
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 12 No. 2 (2020): 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.v12i2.416

Abstract

Abstrak Penelitian ini bertujuan untuk melihat perkembangan ekonomi makro di provinsi aceh selama terjadinya pandemi COVID-19, data yang digunakan dalam penelitian ini merupakan data sekunder yang sudah diolah yang di ambil melalui kajian kepustakaan dari berbagai sumber seperi Bank Indonesia dan Badan Pusat Statistik yang mengkaji ekonomi regional suatu wilayah/daerah. Metode penelitian yang digunakan bersifat kualitatif deskriptif yang menggunakan analisis terhadap data ekonomi makro provinsi aceh triwulan I dan triwulan II tahun 2020. Dalam penelitian ekonomi makro provinsi aceh menggunakan dua sisi yang di analisis berdasarkan data yang tersaji, yaitu sisi pengeluaran dan sisi lapangan usaha. Hasil analisis menunjukkan bahwa kinerja ekonomi makro provinsi aceh selama pandemi COVID-19 mengalami kontraksi yang signifikan. Ditinjau dari sisi pengularan, penyebab utama kontraksi yang terjadi dikarenakan defisit neraca ekspor antar daerah dan negatifnya ekspor luar negeri. Sementara itu dari sisi lapangan usaha, kontraksi ekonomi utama di sebabkan oleh menurunnya lapangan usaha perdagangan besar dan eceran dan lapangan usaha transportasi. Lapangan usaha pertanian, perikanan dan kehutanan juga mengalami kontraksi akibat berkurangnya aktivitas masyarakat selama pandemi COVID-19 dan terjadinya penurunan daya beli masyarakat. Kata Kunci: Makro ekonomi, COVID-19
PENGARUH PENDAPATAN RUMAH TANGGA TERHADAP POLA KONSUMSI: STUDI PADA DOSEN DAN STAFF UIN AR-RANIRY Devi Mulia Sari
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 12 No. 2 (2020): 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.v12i2.430

Abstract

Pegawai Negeri Sipil (PNS) memperoleh tingkat pendapatan yang berbeda-beda. Perbedaan pendapatan akan mempengaruhi perbedaan pola konsumsi masyarakat. Konsumsi masyarakat Kota Banda Aceh meningkat dari tahun ketahun. Peningkatan ini terjadi pada konsumsi makanan dan non makanan. Namun, konsumsi non makanan lebih tinggi dari pada makanan setiap tahunnya. Penelitian ini dilakukan untuk mengetahui pengaruh tingkat pendapatan rumah tangga dosen dan tenaga kependidikan terhadap prilaku konsumsi pada dosen dan tenaga kependidikan UIN Ar-raniry. Penelitian ini menggunakan pendekatan kuantitatif. Popolasi dalam penelitian ini merupakan Dosen dan Staff pada UIN AR Raniry Banda Aceh. Sampel ditentukan secara kebetulan yang ditemui dan masuk ke dalam kategori populasi (Incidential Sampling) yang berjumlah 92 orang. Data dianalisis dengan menggunakan regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa pengaruh pendapatan rumah tangga terhadap pola konsumsi berpengaruh signifikan.
KETAHANAN EKONOMI KELUARGA DALAM EKONOMI ISLAM: SEBAGAI UPAYA MENCARI SOLUSI ALTERNATIF M. Ikhwan; Imroatus Solihah
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 13 No. 1 (2021): 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.v13i1.498

Abstract

This paper explains the Islamic economic system which is believed to be not only an alternative economic system but can be a solution to various economic problems including the family economy. To explain this will explain the definition, genealogy and comparison of Islamic economics with conventional economic systems, and the last explained the Islamic economic solution to the economic resilience of the family economy. This paper uses a qualitative method to narrate the concept of Islamic economics as a solution to the family economy with a philosophical and normative approach and refers to secondary research sources such as books, journals and other scientific articles. From the observations that have been made, the economic resilience of the family starts from applying the Islamic economy in household life, then being simple/modest, abandoning usury practices, giving zakat, the spirit of work, avoid asking for solicitation and addressing the government properly.
FENOMENA MANAJEMEN ZAKAT FITRAH DI DESA MOLALAHU KECAMATAN PULUBALA KABUPATEN GORONTALO Dian Adi Perdana
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 13 No. 1 (2021): 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.v13i1.433

Abstract

Abstrak Realisasi zakat fitrah selalu berjalan di bulan Ramadhan setiap tahun, yang hal ini merupakan kewajiban serorang muslim tanpa memandang agama, suku dan ras dari mana dia berasal. Zakat menjadi salah satu pondasi Islam yang tercantum dalam Rukun Islam yakni ketiga, yang dengan ini tanpa terkecuali wajib dilaksanakan dengan aturan dan syariat yang telah ditentukan dalam Islam. Zakat fitrah menjadi penolong bagi mereka yang tergolong dalam 8 asnaf, sebagai sumber kebahagiaan dalam menyambut hari raya Idul Fitri. Indonesia sebagai negara berpenduduk muslim terbesar di dunia telah menjadi contoh dalam mengimplementasikan pengelolaan zakat fitrah sebagai upaya dalam pengentasan kemiskinan dan pembatas antara si kaya dan si miskin, sehingga setiap orang dapat merasakan rejeki yang telah dititipkan walau melalui orang lain. Penelitian ini bertujuan untuk mengetahui gambaran fenomena pengelolaan zakat di desa Molalahu, Kecamatan Pulubala, Kabupaten Gorontalo yang dilaksanakan di masa pandemi covid-19 ini. Penelitian ini menggunakan metode kualitatif deskriptif dengan melihat fakta-fakta sosial, dengan menggunakan teknik pengumpulan data yakni observasi, wawancara dan dokumentasi. Data yang telah diperoleh, kemudian dianalisa agar dapat disajikan berupa kesimpulan yang optimal. Hasil penelitian ini diperoleh bahwa di desa Molalahu terdapat pengelolaan yang tidak terinduk di pemerintah desa dan didapati perbedaan pendistribusian zakat fitrah ke pada mustahik di salah satu dusun. Kata Kunci: Fenomena Sosial, Manajemen, Zakat Fitrah Abstract The realization of zakat fitrah always runs in the month of Ramadan every year, which is the obligation of a Muslim regardless of religion, ethnicity and race where he comes from. Zakat is one of the Islamic foundations listed in the three pillars of Islam, which hereby, without exception, must be carried out according to the rules and sharia prescribed in Islam. Zakat fitrah is a helper for those who belong to the 8 asnaf, as a source of happiness in welcoming Eid al-Fitr. Indonesia as the country with the largest Muslim population in the world has become an example in implementing the management of zakat fitrah as an effort to alleviate poverty and limit the rich and the poor, so that everyone can feel the fortune that has been deposited even though through other people. This study aims to describe the phenomenon of zakat management in Molalahu Village, Pulubala District, Gorontalo Regency which was carried out during the Covid-19 pandemic. This research uses descriptive qualitative method by looking at social facts, using data collection techniques namely observation, interviews and documentation. The data that has been obtained are then analyzed so that they can be presented in the form of optimal conclusions. The results of this study show that in the village of Molalahu there is management that is not registered in the village government and there is a difference in the distribution of zakat fitrah to mustahik in one of the hamlets. Keywords: Social Phenomenon, Management, Zakat Fitrah

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