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Ma'adul Yaqien Makkarateng
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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 118 Documents
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INVESTIGATING INFAQ INTENTION AMONG MUSLIMS: THE MODERATING ROLE OF COIN-BOX-BASED FUNDRAISING ON ALTRUISM AND RELIGIOSITY Ita Kika Fauziah
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.v8i2.5040

Abstract

This study aims to examine whether coin-box-based fundraising moderates the influence of altruistic behavior and religiosity on the community's interest in giving infaq (voluntary Islamic donations). The object of this study was the Muslim community of Bone Regency. This research employed a field research design using a quantitative approach. The data analysis technique utilized was Structural Equation Modeling (SEM), operated through the SMART-PLS program.The findings reveal that the altruistic behavior variable has a P-value of 0.756, indicating that it does not significantly influence the interest in giving infaq among the Muslim community of Bone Regency. In contrast, religiosity has a positive and significant effect on the interest in giving infaq, with a P-value of 0.014. Furthermore, coin-box-based fundraising is unable to moderate the relationship between altruism and interest in giving infaq, as indicated by a P-value of 0.696. Likewise, it does not provide a moderating effect on the relationship between religiosity and the interest in giving infaq among the Muslim community of Bone Regency, with a P-value of 0.377.
UNDERSTANDING SHARIA INVESTMENT DECISIONS AMONG MEMBERS OF THE TDA BONE BUSINESS COMMUNITY: THE ROLE OF FINANCIAL BEHAVIOR Muh. Farid Muntashir; Sitti Nikmah Marzuki; Jumriani
Jurnal Ilmiah Al-Tsarwah Vol. 9 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v9i1.11817

Abstract

This study aims to analyze the influence of the TDA Bone Business Community on financial behavior in making sharia investment decisions. The study is motivated by the important role of business communities in improving financial literacy, shaping financial behavior, and encouraging awareness of investment practices based on Islamic principles among community members. This research employed a quantitative approach using questionnaire distribution with a Likert scale to members of the TDA Bone Business Community. The sample consisted of 80 respondents selected proportionally. Data analysis was conducted through validity testing, reliability testing, and simple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). The findings reveal that the TDA Bone Business Community has a positive and significant influence on financial behavior in sharia investment decision-making. This result is evidenced by the coefficient of determination value of 57.2%, indicating that the community variable provides a strong contribution to members’ financial behavior. Furthermore, the significance value obtained was lower than 0.05, confirming that the research hypothesis was accepted. The findings indicate that community activities, access to information, financial education, and social interaction are capable of enhancing financial literacy and increasing members’ awareness in making investment decisions based on sharia principles. This study is expected to contribute to the development of Islamic economics literature and serve as a reference for business communities in designing more effective, sustainable, and adaptive financial education programs to strengthen healthy financial behavior among community members in the future.
THE INFLUENCE OF SHARIA HOSPITALITY SERVICE ON INCREASING CUSTOMER VISITS AT COFFEE SHOP Mona Ramadhani; Sitti Nikmah Marzuki; Jumriani
Jurnal Ilmiah Al-Tsarwah Vol. 9 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v9i1.11882

Abstract

This study aims to examine the effect of Sharia Hospitality Service on increasing customer visit intentions at Narama Coffee Shop Watampone. The background of this research is driven by the growing competition in the coffee shop industry, which requires business actors to provide not only high-quality services but also distinctive values based on Sharia principles. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 customers of Narama Coffee Shop. The data were analyzed using descriptive and inferential statistical techniques with the assistance of SmartPLS software. The findings reveal that Sharia Hospitality Service has a positive and significant effect on increasing customer visit intentions. Service dimensions such as tangibles, reliability, responsiveness, assurance, and empathy were found to enhance customer satisfaction, strengthen customer loyalty, and encourage revisit intention. These results support the Service Quality Theory and Disconfirmation Theory, which explain that customer satisfaction is formed through the alignment between customer expectations and the actual performance of the service received.
REGULATORY CHALLENGES AND SHARIA COMPLIANCE IN THE OPERATIONAL MANAGEMENT OF TAKAFUL COMPANIES Alfia Azzuhra; Sunarsih Sunarsih; Azza Ibraisama Ersyada; Taufikur Rohman
Jurnal Ilmiah Al-Tsarwah Vol. 9 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v9i1.11957

Abstract

The Islamic insurance (takaful) industry in Indonesia holds significant potential, given the country's dominant Muslim population and the growing Islamic financial ecosystem. Nevertheless, the industry's growth continues to face numerous challenges, particularly with regard to regulation and Sharia compliance. This study aims to analyze the implementation of Sharia compliance in takaful company operations and to identify regulatory challenges that affect the sustainability of the industry. The research employs a qualitative-descriptive approach using library research and normative legal analysis. Data were obtained from legislation, DSN-MUI fatwas, OJK regulations, industry reports, and relevant scientific literature. Analysis was conducted through content analysis, comparative analysis, and qualitative-descriptive analysis. The findings reveal that takaful companies in Indonesia have generally implemented Sharia compliance principles through the use of tabarru' and tijarah contracts, the separation of participant and company funds, and oversight by the Sharia Supervisory Board (DPS). However, the effectiveness of compliance still faces obstacles, including a suboptimal role of the DPS, differences in fatwa interpretation, and the lack of standardized Sharia auditing. From a regulatory perspective, the main challenges include the absence of a dedicated Sharia insurance law, fragmentation of regulations between technical and Sharia authorities, low Islamic financial literacy, limited capital, reduced product competitiveness, slow digital transformation, and the industry's readiness to comply with the Islamic Business Unit (UUS) spin-off policy. Therefore, it is necessary to strengthen the regulatory framework, enhance Sharia governance capacity, and accelerate innovation and digitalization in order to improve the competitiveness and sustainability of the takaful industry in Indonesia.
ABU YUSUF AND THE DEVELOPMENT OF ISLAMIC ECONOMIC THOUGHT Ahmad Syahni; Muhammad Syafi'i Budi Santoso; Zakiyyah Ilma Ahmad; Muhammad Nasiruddin; Dimyati
Jurnal Ilmiah Al-Tsarwah Vol. 9 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v9i1.12050

Abstract

This study examines the contribution of the classical Islamic economic thought of Abu Yusuf as presented in his monumental work, Kitab al-Kharaj. The primary objective of this study is to explore his concepts of public finance, taxation, and state intervention in market mechanisms to achieve social welfare. This study employs a qualitative approach using library research. The findings indicate that Abu Yusuf’s economic thought is grounded in the principles of justice, governmental accountability, and public welfare. The study reveals that Abu Yusuf pioneered the transition from a fixed tax system (misahah) to a proportional taxation system (muqasamah) based on taxpayers’ actual ability to pay. He also emphasized the state's responsibility to develop public infrastructure and regulate markets to prevent monopolistic practices (ihtikar). In conclusion, Abu Yusuf’s economic thought laid the foundation for a fiscal policy framework oriented toward public welfare, transparent management of the state treasury (Bayt al-Mal), and social justice. These ideas remain highly relevant and applicable to contemporary economic systems.
FINANCIAL HEALTH AND MANAGEMENT EFFICIENCY OF BAZNAS GRESIK: A LONGITUDINAL ANALYSIS Encik Jasmine; Sunarsih
Jurnal Ilmiah Al-Tsarwah Vol. 9 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v9i1.12084

Abstract

Zakat is an Islamic economic instrument that plays a role in income equality and poverty alleviation through the distribution of funds to mustahiq. However, there is still a gap between the potential and realization of zakat collection in Indonesia, so more effective and efficient management is needed. This study aims to analyze the financial health of BAZNAS Gresik Regency during the 2016-2024 period based on the efficiency of the management of Zakat, Infaq, and Alms (ZIS) funds. The approach used is quantitative descriptive with document analysis of the annual financial statements of BAZNAS Gresik Regency. The analysis was carried out using financial ratios which included distribution efficiency ratios, amil cost ratios, collection growth ratios, and fund surplus ratios, as well as time-series trend analysis. The results of the study show that ZIS fundraisers have increased significantly by 443.73% with an average growth of 23.52% per year. The distribution efficiency ratio reached an average of 99.28% which indicates a very high level of efficiency, while the average amil cost ratio of 11.24% is still below the maximum regulatory limit of 12.5%. In addition, the trend of fund surplus shows a decline which indicates an increase in the effectiveness of fund distribution. Overall, BAZNAS Gresik Regency is in good financial health with efficient, transparent, and accountable fund management. This research contributes to enriching empirical studies related to the evaluation of the financial performance of regional zakat institutions and can be a reference for increasing the effectiveness of ZIS fund management in the future.
HOUSEHOLD CONSUMPTION ADJUSTMENT AND ECONOMIC STRATEGIES AMID RISING BASIC COMMODITY PRICES Nurbuana Amir; Nurtasyani Yusni; Andi Fauziah Machmud
Jurnal Ilmiah Al-Tsarwah Vol. 9 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v9i1.12192

Abstract

This study aims to analyze household strategies in determining spending priorities amid rising basic commodity prices in Bone Regency. The research examines the impact of price increases on household expenditure patterns, the strategies adopted to manage expenses, and the role of government programs and Islamic economic values in supporting household financial decisions. This study employed a qualitative method with a descriptive approach through interviews with households affected by the increase in basic commodity prices. The findings show that rising prices have increased household expenditures, reduced purchasing power, and shifted spending priorities toward essential needs, particularly food, children’s needs, education, and business-related necessities for households operating small enterprises. To address these challenges, households implemented various strategies, including preparing shopping lists, comparing prices, utilizing discounts and promotions, reducing non-essential expenditures, avoiding consumptive behavior, and choosing more affordable alternatives. Government programs, particularly subsidized markets, were perceived as helpful in easing financial burdens despite certain limitations in implementation. From the perspective of Islamic economics, households demonstrated prudent consumption behavior by prioritizing needs over wants, avoiding wastefulness (israf), practicing moderation, and allocating part of their income for emergency needs. The study concludes that households in Bone Regency have adapted to rising prices through rational and planned financial management. Strengthening price stabilization policies and improving assistance programs are recommended to support household welfare.
PRICE DETERMINATION IN MOBILE PHONE TRADING TRANSACTIONS: AN ISLAMIC ECONOMICS PERSPECTIVE Fatiha Sari
Jurnal Ilmiah Al-Tsarwah Vol. 9 No. 1 (2026)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v9i1.12275

Abstract

Pricing is an essential aspect of buying and selling activities that must uphold the principles of justice, honesty, and transparency in accordance with Islamic economics. This study aims to analyze the pricing mechanism, the pricing strategies implemented, and their conformity with the principles of Islamic economics. This study employed a qualitative field research approach. Data were collected through observation, interviews, and documentation, and were analyzed using the Miles and Huberman data analysis model. The findings indicate that pricing is determined based on distributor prices, distribution costs, and reasonable profit margins. The pricing strategies implemented include competitive pricing, discounts, bundling promotions, low-price add-on programs, purchase bonuses, and service quality improvement. These practices comply with the principles of Islamic economics by promoting justice, honesty, transparency, and public benefit (maslahah), while avoiding elements of riba (usury), gharar (uncertainty), tadlis (deception), and ihtikar (hoarding). The pricing strategies implemented by 88 Cellular Group are consistent with the principles of Islamic economics, as they are not solely profit-oriented but also promote fair and ethical business transactions. Business practitioners are encouraged to consistently uphold Islamic principles in pricing strategies to enhance consumer trust and foster sustainable business practices.

Page 12 of 12 | Total Record : 118

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