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Jurnal Ilmiah Al-Tsarwah
Published by Institut Agama Islam Negeri Bone
ISSN : 26207818     EISSN : 26854686     DOI : https://doi.org/10.30863/al-tsarwah.
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Al-Tsarwah merupakan jurnal ilmiah yang diterbitkan oleh Program Studi Ekonomi Syariah Pascasarjana Institut Agama Islam Negeri (IAIN) Bone, dan sebagai sarana publikasi hasil penelitian serta sharing perkembangan ilmu Ekonomi Syariah. Jurnal ini memuat artikel yang belum pernah dipublikasikan sebelumnya yang berupa artikel hasil penelitian ataupun penelitian terapan, artikel telaah yang berkaitan dengan perkembangan Ilmu Ekonomi dan Keuangan (Konvensional dan Syariah) Informasi mengenai pedoman penulisan artikel dan prosedur pengiriman artikel terdapat pada setiap penerbitan. Semua artikel yang masuk akan melalui ‘peer-review process’ setelah memenuhi persyaratan sesuai pedoman penulisan artikel. Penerbitan jurnal ini dilakukan sebanyak enam bulan sekali yaitu pada bulan Juni dan Desember.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 110 Documents
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IMPLEMENTATION OF FISHING LABORERS’ INCOME SHARING FROM AN ISLAMIC ECONOMIC PERSPECTIVE: A CRITICAL ANALYSIS ON BAJOE FISHING LABORERS, BONE REGENCY Muh. Nurham; Arifin S
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.10531

Abstract

This study aims to analyze the income distribution mechanism of fishermen workers in Bajoe, Bone Regency, and to evaluate the implementation of this income distribution from the perspective of Islamic Economics. The research method employed is qualitative with a field research approach, supported by phenomenological, sociological, and economic perspectives. Primary data were collected through in-depth interviews with fishermen workers and boat owners in Bajoe, while secondary data were obtained from comprehensive literature studies. The findings indicate that the income distribution mechanism in Bajoe remains traditional, verbal, and without written contracts, relying on trust and hereditary customs with a profit-sharing model based on hierarchical positions aboard the vessel. From the perspective of Islamic Economics, this practice is not yet fully aligned with the principles of Sharia, such as justice (al-‘adl), clarity (bayan), and transparency. The absence of written agreements and the lack of transparency in calculating profits and operational costs make fishermen workers vulnerable to structural injustice.
THE ROLE OF GREEN ECONOMY AS A DRIVER OF SUSTAINABLE BUSINESS Andi Lisa Aryani Hamjan; M. Amir HM; Hukmiah Husain; Sitti Nikmah Marzuki
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.10539

Abstract

This study aims to examine the application of the green economy concept within the framework of sustainable business in Indonesia, focusing on the integration of economic, social, and environmental sustainability principles. It explores how the green economy can serve as a strategic foundation for ethical, inclusive, and environmentally responsible business transformation aligned with sustainable development goals. This study employs a literature review method by analyzing a wide range of academic sources, government policies, and international frameworks related to the green economy and sustainable business practices. Findings reveal that implementing green economy principles contributes to economic growth, while embedding ethical values, social responsibility, and resource efficiency as core foundations of modern business practices. Such integration enhances corporate competitiveness, strengthens reputation, and promotes social welfare through green innovation and sustainable employment creation. Furthermore, Islamic ethics reinforce these practices by promoting fairness, stewardship, and accountability in business operations. The study concludes that the green economy provides a strategic pathway for ethical and sustainable business transformation in Indonesia. Integrating Islamic ethical and spiritual values bridges theory and practice, fostering balanced economic growth, environmental preservation, and social welfare aligned with the triple bottom line of profit, planet, and people.
INTEGRATION OF THE MAQASHID SHARIAH INDEX AND THE RGEC METHOD IN ASSESSING THE FINANCIAL PERFORMANCE OF ISLAMIC BANKS Fitriani Arief; Muhammad Wahyuddin Abdullah; Amiruddin K; Kurniawati Meylianingrum; Muhammad Nur Alam Muhajir
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.8332

Abstract

This study aims to describe the integration between the Maqasid Sharia index and the REGC method in assessing the financial performance of Islamic banks. This research is a descriptive research that aims to explore, compile, and analyze various information available in written sources related to the research topic. The source of data in this research is obtained from literature study which includes various literatures relevant to the research topic. Data collection is done by reviewing existing literature in various sources of books, articles and documents. From the results of the analysis, it will be arranged how the integration of the Sharia Maqashid index with the RGEC method can be applied in assessing the financial performance of Islamic banks. This research shows that the integration of maqashid sharia index with RGEC method in the assessment of financial performance of Islamic banks provides a more comprehensive and fair approach. The assessment of Islamic banks is not only based on financial aspects, but also on their contribution to social welfare and compliance with sharia principles. The integration between maqashid sharia index and RGEC method is very relevant to ensure that Islamic banks are not only financially profitable, but also provide a positive impact in social and ethical aspects, in accordance with sharia principles. It is expected that the results of this study can contribute to the development of Islamic banking theory by offering a new approach in assessing the performance of Islamic banks in line with the objectives of Islamic banks, namely the welfare of the people and social benefit.
MEASURING MUSLIM DECISIONS TO PURCHASE HALAL CERTIFIED PRODUCTS USING PLANNED BEHAVIOR THEORY Ardi, Muhammad; Mahdin, Mutiyah; Srigandawati; Aditya, Farhan; Kurniawan, Dedi
Jurnal Ilmiah Al-Tsarwah Vol. 7 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i2.8601

Abstract

This research modifies the theory of planned behavior in Muslim decision making in purchasing halal certified products among madrasah teachers and is the first research that is used as the object of research, namely madrasah teachers. The assumptions offered are: (1) attitudes, subjective norms, behavioral control and purchase intentions influence the decisions of madrasah teachers in Bone district buying halal certified products, (2) Finding out the magnitude of the direct and indirect influence on Muslims' decisions to buy halal certified food with the theory of planned behavior on madrasah teachers.  In achieving this goal, an inductive approach was used with a quantitative method in collecting data using a closed questionnaire technique via Google Form which was constructed using variables adopted from the theory of planned behavior by taking samples randomly from North Bone, city and South Bone areas which have schools. madrasa. The sample size criteria were adjusted to the analysis of the variance-based Structural Equation Modeling (SEM) approach with the partial Least Square (PLS) method. The required data is collected using observation methods, distributing questionnaires and documentation. The data that has been collected is analyzed quantitatively and the data that has been obtained through observation is expressed based on narrative. The research results show that the findings of this research show three things. First, attitude has no influence on the decision to buy halal-certified food, only Subjective norm and behavioral control variables have a direct influence on a person's decision to use halal products, especially among madrasah teachers in Bone Regency. Second, lack of literacy regarding purchasing decisions. Third, all variables when constructed through moderating variables to see the indirect influence have no influence on purchasing decisions.
The Influence Of Profitability And Solvency On The Value Of Financial Companies Listed On The Indonesian Sharia Stock Index In 2018-2023 Muliani, Sahri; Munawarah
Jurnal Ilmiah Al-Tsarwah Vol. 7 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i2.10528

Abstract

This study aims to analyze the effect of profitability and solvency on firm value with firm size as an intervening variable in financial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the period 2018–2023. The type of research used is field research with a quantitative research method. The sample was determined using a saturated sampling method, which involves including the entire population in the sample. Hypothesis testing was conducted using the Smart-PLS application. The results of the study indicate that profitability does not have a direct effect on firm value but does have an indirect effect through firm size. Meanwhile, solvency has a direct effect on firm value but does not have an effect when mediated through firm size. These findings suggest that firm size plays an important role as a link between financial performance and perceived value in the eyes of investors. Overall, this study emphasizes the importance of integrated financial management in shaping growth strategies and sustainably enhancing company value.
TRANSPARENCY AND ACCOUNTABILITY OF PRODUCTIVE WAQF: MITIGATING THE PRINCIPAL-AGENT PROBLEM THROUGH THE SHARIA CORPORATE SOCIAL PERFORMANCE (CSP) FRAMEWORK Azrul Amirullah, Muhammad; M. Akbar Hilman; Muhammad Nabil Hanif; Musyaffa Addin
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.10596

Abstract

Economic empowerment in the modern era focuses not only on improving material well-being but also demands equity, distributive justice, and social sustainability in accordance with sharia principles. In this context, waqf becomes a strategic instrument. The Indonesian Waqf Board (BWI, 2023) estimates that the potential for cash waqf in Indonesia reaches around IDR 180 trillion per year, but its realization is still very low, only in the range of several trillion rupiah. This large gap indicates that the potential of waqf as an inclusive and sustainable long-term financing instrument has not been optimally utilized. Using a descriptive qualitative method, a case study on the Foundation for the Maintenance and Expansion of Waqf at Pondok Modern Gontor (YPPWPM), UNIDA Gontor will be complemented by in-depth semi-structured interviews with various stakeholders to map perceptions and analyze relevant documents. Findings indicate persistent information asymmetry and limited public reporting, which erode trust and constrain the productivity of waqf assets. Mapping CSP’s three pillars: (i) social responsibility principles, (ii) social responsiveness processes, and (iii) observable outcomes onto YPPWPM’s governance clarifies where accountability mechanisms can be operationalized (e.g., clearer role separation, auditable reporting, outcome tracking aligned to maqāṣid al-sharī‘ah). The paper proposes a practicable CSP-Syariah checklist for nazhir that reduces information asymmetry, strengthens answerability, and improves legitimacy, thereby mitigating the principal–agent problem and enabling more consistent productive deployment of waqf assets at Gontor. Policy and managerial implications highlight the need for standardized public reporting, routine sharia/audit reviews, and outcome-based monitoring to sustain stakeholder confidence and social
THE ROLE OF ZAKAT IN THE ECONOMIC EMPOWERMENT OF THE COMMUNITY IN SURABAYA CITY Akbar, Fadhil Muhammad; Kalimah, Siti
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.11173

Abstract

Zakat as an Islamic social finance instrument plays a strategic role in transforming socio-economic conditions and reducing poverty in urban areas. This research analyzes the role of zakat in empowering Surabaya City community through productive zakat programs. Methods: This qualitative research uses library research approach. Data were collected from peer-reviewed journals, BAZNAS and LAZNAS reports, and academic books on Islamic economics. Sources were selected using purposive sampling focusing on Surabaya City context. Productive zakat significantly empowers Surabaya's economy through programs like "Surabaya Berdaya". Studies show productive zakat increases mustahik welfare by 38%, reduces poverty by 51.9%, and improves independence index from scale 2 to 4. Mosques play a strategic role as economic empowerment centers integrating ZIS funds. Challenges include gaps between zakat potential and realization, limited institutional capacity, and business sustainability issues. Zakat has great potential for inclusive economic development in Surabaya through transformation from consumptive to productive approach. Comprehensive empowerment mechanisms effectively transform mustahik into independent economic actors. Optimization requires strengthening regulations, institutional capacity, adaptive models, and monitoring systems. Recommendations include developing innovative programs, strengthening supportive policies, and conducting detailed quantitative studies on mustahik welfare impacts.
ANALYSIS OF SHARIA FINANCIAL MANAGEMENT IMPLEMENTATION IN THE MICRO, SMALL, AND MEDIUM ENTERPRISE (MSME) Athiyah, Athiyyah; Zakariya, Novie Andriani
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.10887

Abstract

MSMEs play a strategic role in the Indonesian economy, including those based on sharia values. This research aims to analyze the implementation and constraints of sharia financial management at the Dapoer Kenyit-Kenyit MSME in Gresik Regency, as a case study of a micro-enterprise in the culinary sector. The research uses a qualitative approach with field study methods. Data was collected through in-depth interviews with business owners and employees, as well as documentation studies. The data was analyzed descriptively to understand the practices and challenges faced. The research results indicate that the implementation of sharia financial management is still in the developmental stage. The main constraints include limited practical understanding of sharia principles in financial recording, difficulty in separating personal and business finances, and limited access to sharia financing appropriate for the micro-scale. Recording is still manual and not yet supported by a formal reporting system. Practical assistance is required to enhance sharia financial capacity and simplify access to sharia financing tailored to the characteristics of micro-enterprises. This support is expected to strengthen sustainable financial governance aligned with Islamic economic principles.
THE INTEGRATION OF ISLAMIC LAW AND ISLAMIC ECONOMICS IN HALAL PRODUCT ASSURANCE: A HISTORICAL ANALYSIS OF ITS DEVELOPMENT IN OF HALAL ASSURANCE INDONESIA Abdi Dzul Jalal Ikram; Siradjuddin; Parmitasari, Rika Dwi Ayu
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.10923

Abstract

This study analyzes the development, characteristics, and significance of Islamic financial instruments within contemporary Islamic finance frameworks, particularly regarding their contributions to ethical financial practices and economic resilience. The purpose of this research is to identify how Islamic financial instruments operate conceptually and how they adapt to modern financial and technological developments. This research employed a qualitative approach through a library research method using scholarly publications, books, and official institutional documents as primary sources. The findings indicate that Islamic financial instruments do not simply replicate conventional products but represent an independent system grounded in Sharia principles, including risk sharing, asset-based transactions, and prohibition of speculative elements. The results also show that technological innovation, regulatory harmonization, and Sharia governance have become determining factors for sustainable development of Islamic financial instruments. Moreover, social financing mechanisms such as zakat, waqf, and charitable-based instruments expand financial inclusion and contribute to socio-economic empowerment. In conclusion, Islamic financial instruments hold substantial potential in establishing a more ethical, stable, and inclusive financial system. Further efforts are required to strengthen regulatory frameworks, institutional capacity, and digital transformation to enhance global integration and future implementation of Islamic finance.
FACTORS INFLUENCING THE DECISION OF MUSLIM GENERATION Z TO USE TIKTOK SHOP FROM A MASLAHAH PERSPECTIVE Jumarni
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.11403

Abstract

The rapid growth of social commerce through TikTok Shop has transformed consumption behavior among young generations, including Muslim Generation Z. This phenomenon raises questions regarding the factors influencing decisions to use TikTok Shop, particularly when examined through the lens of planned behavior and Islamic economic values. This study aims to analyze the effects of attitude, subjective norms, perceived behavioral control, and concern for maslahah on TikTok Shop usage decisions among Muslim Generation Z, with intention serving as a mediating variable. Employing a quantitative approach, this study collected survey data from 155 students of the State Islamic Institute (IAIN) Bone who had experience using TikTok Shop. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results indicate that attitude has a positive and significant effect on intention, and intention significantly influences TikTok Shop usage decisions. In contrast, subjective norms, perceived behavioral control, and concern for maslahah do not have a significant effect on intention. Intention is found to mediate the relationship between attitude and usage decisions. These findings confirm the relevance of the Theory of Planned Behavior in explaining digital consumption behavior among Muslim Generation Z, while also suggesting that maslahah values have not yet been strongly internalized in social commerce practices. This study contributes to the literature on digital consumer behavior from an Islamic economics perspective and offers practical implications for digital platform managers and business practitioners

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