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Al-tsaman : Jurnal Ekonomi dan Keuangan Islam
Published by IAI Al-Falah As-sunniyyah Kencong
ISSN : 27215423     EISSN : 27159000     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
urnal berkonsentrasi pada studi ilmu Ekonomi Islam dan berikhtiar untuk menyuguhkan berbagai produk riset ilmiah yang bersifat aktual maupun faktual dalam menganalisa isu-isu strategis nasional terutama dalam bidang Bisnis dan Ekonomi, Keuangan dan Perbankan Islam, Akutansi maupun Ekonometrika. Jurnal ini diterbitkan oleh Prodi Ekonomi Syariah (ES), Fakultas Ekonomi dan Bisnis Islam (FEBI)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol 3 No 1 (2021): Mei" : 9 Documents clear
Implementasi Fiqh Al-Awlawiyah pada Prioritas Kebutuhan Mustahik dalam Pendistribusian Zakat Uyayyinah, Uyayyinah; Bari, Abdul
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.483

Abstract

ABSTRACT This research is a descriptive-verification qualitative research thatlevel of implementation of compares thefiqh al-awlawiyyah in three zakat institutions, namely, BAZ Pamekasan, BMH Pamekasan and LAZISMU Pamekasan. The data collection technique was done by means of observation, interview and documentation. The data analysis technique used istechnique deductive-verification. The results of the comparison of the implementation of fiqh al-Awalawiyyah in the three institutions were different. BAZ Pamekasan as a whole implements the principle of fiqh al-Awalawiyyah on the priority needs of mustahik in the distribution of zakat, where the poor group is the main priority and the fi sabilillah group is the second priority with the allocation of funds that is fairly balanced with the number of programs realized and according to the scale of priority. Whereas BMH Pamekasan implements it only on the priority scale of mustahik needs and not the distribution of funds, where the poor and the fisabilillah are the priority groups for ZIS recipients, but the allocation of funds and programs that are realized is relatively the same for both groups. In fact, the poor groups in reality in Paemkasan need more ZIS funds. Meanwhile, LAZISMU is not yet fully compatible priority scale in the principle of fiqh al-Awalawiyyah because Zakat funds are only distributed for training preachers who in fact are a fi sabilillah group, while in reality in Pamekasan the poor are more in need. However, infaq-shadaqah funds have been distributed to the poor as a top priority. Keywords: Fiqh Al-Awlawiyah, Prioritas, BAZ, BMH and LAZISMU, Zakat Distribution ABSTRAK Penelitian ini merupakan jenis penelitian kualitatif deskriptif-verifikatif yang mengkomparasikan tingkat implementasi fiqh al-awlawiyyah di tiga institusi zakat yakni, BAZ Pamekasan, BMH Pamekasan dan LAZISMU Pamekasan. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara dan dokumentasi. Teknik analisa data yang digunakan adalah teknik deduktif-verifikatif. Hasil komparasi implementasi fiqh al-awalawiyyah di tiga lembaga tersebut berbeda-beda. BAZ Pamekasan secara keseluruhan mengimplementasikan prinsip fiqh al-awalawiyyah pada prioritas kebutuhan mustahik dalam distribusi zakat, di mana kelompok fakir miskin menjadi prioritas utama dan kelompok fi sabilillah pada prioritas kedua dengan alokasi dana terbilang seimbang dengan jumlah program yang direalisasikan dan sesuai dengan skala ukuran prioritasnya. Sedangkan BMH Pamekasan mengimplementasikannya hanya pada skala prioritas kebutuhan mustahik dan tidak pada pendistribusian dananya, yang mana fakir miskin dan fisabilillah menjadi kelompok prioritas penerima ZIS, namun alokasi dana serta program yang direalisasikan relatif sama untuk kedua kelompok tersebut. Padahal kelompok fakir miskin dalam realita di Paemkasan lebih membutuhkan dana ZIS. Sedangkan LAZISMU belum sepenuhnya sesuai dengan skala prioritas dalam prinsip fiqh al-awalawiyyah dikarenakan dana zakat hanya didistribusikan untuk pelatihan da’i yang notabene merupakan kelompok fi sabilillah, sedangkan dalam realitas di Pamekasan fakir miskin lebih membutuhkan. Namun untuk dana infaq-shadaqah telah didistribusikan pada fakir miskin sebagai prioritas utama. Kata Kunci: Fiqh Al-Awlawiyah, Prioritas, BAZ, BMH dan LAZISMU, Distibusi Zakat
Investasi Halal di Pasar Modal: Alternatif Investasi di Masa Pandemi Sholiha, Imroatus
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.496

Abstract

ABSTRACTThe covid-19 pandemic, which is a pandemic that has shaken not only the health of the world's people, but also the world's economy. As a result of this virus, household consumption or people's purchasing power, which is the pillar of 60 percent of the economy, fell quite deep, investment weakened because many businesses had stopped and so on. However, in the Islamic capital market, Islamic securities are more resilient during this pandemic. Sharia shares recorded an increase in July 2020, with JII constituents amounting to 1,852,320.46, ISSI constituents amounting to 3,013,152.02, and JII70 constituents amounting to 2,244,900.44. And for corporate sukuk, there was also an increase in July 2020, the outstanding value of sukuk was 30.04 trillion with 149 outstanding sukuk. And the accumulated value of sukuk issuance was 51.19 trillion with the accumulated number of sukuk issuances of 252. Corporate sukuk increased compared to 2019 , the outstanding value of sukuk is 29.83 trillion with 143 outstanding sukuk. And the accumulated value of issuance is 48.24 trillion with the accumulated number of sukuk issuances of 232. Meanwhile, sharia mutual funds also increased from 2019 to 2020, which in In 2019, the number of Sharia Mutual Funds was 265 with a NAV of Sharia Mutual Funds of 53.74 trillion. Meanwhile, in 2020 the number of Sharia Mutual Funds is 282 with a NAV of Sharia Mutual Funds of 63.52 trillion.Keywords: Alternative, investment, pandemic
Komparasi Degree of Risk Asuransi Syariah vs Konvensional Mu’awanah, Mu’awanah; Mu’awwanah, Uliyatul
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.498

Abstract

In its development, the Islamic Finance Industry is growing rapidly. One of the non-bank Islamic financial institutions is an insurance company, the company carries out its function as a service provider institution for participants or policy holders by managingfunds tabarru and then redistributing them in the form of guarantees against certain risks using principles that are in accordance with Islamic Sharia. The fundamental thing that is the distinguishing factor between the Islamic and conventional insurance systems is that there is amechanism risk sharing. One advantage compared to themechanism risk transfer because it is in line with the principle of helping. The purpose of the study is to see a comparison between life insurance Islamic and conventionalproducts in terms of the degree of risk and how big the significance of the difference in risk is. The method used in this study uses a quantitative approach obtained from primary data in the form of premium reports and claims obtained from the Bumiputera Syariah insurance company and Equity insurance. The data analysis technique uses probability theory and data analysis uses "independent sample t-test" from the SPSS 20 program. The results of this research indicate that there is a significant difference between the risk level of sharia Bumiputera insurance and equity insurance and sharia bumiputera insurance has a better deviation. of Equity insurance. But both have trust strongfrom policyholders
Biaya Pendidikan Sebagai Nafkah Anak dalam Islam (Studi Fenomelogi Keluarga Petani di Kabupaten Jember) Syarofi, Muhammad; Rusmini, Rusmini
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.499

Abstract

ABSTRACT A family head as a household leader has a liability in providing a living for his wife and children, according to their respective needs. This income is not only limited to physical needs, but also spiritual needs, namely the cost of education, in order for the survival of the child in the future and be able to continue the struggle and substitute for his parents if he died. This paper examines one of the families who are able to provide a living for one of their children to level 3 doctoral program, with the main source of income from the agricultural sector. The direction of writing this research method is qualitative through a phenomenological approach, with data extraction using a semi-structured interview method. The results of the study showed that the breadworthiness given by the two parents to their children directed at the cost of education, as supporting their survival in the future, while being able to continue the struggle of both parents and could become a replacement for her parents if they died.
Analisis Rasio Profitabilitas Sebagai Alat Ukur Kinerja Keuangan Perusahaan Asuransi Terdaftar di Ojk (Studi Pada PTb. Prudential Life Assurance Dan Pt. IAI Financial Periode 2015-2019) I’tisoma Billah, Zahida; Aziza, Ummu
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.500

Abstract

This study aims to determine the financial performance of PT Prudential Life Assurance and PT AIA Financial based on profitability ratio analysis in the 2015-2019 period. The research method uses descriptive quantitative research, descriptive quantitative research is a method that explains or analyzes a problem from a data based on the calculation of the numbers from the research results. where in this study describes the assessment of the financial performance of Islamic insurance companies using financial statements. The results showed that the financial performance of PT. Prudential Life Assurance for the period 2015-2019 based on Return On Assets (ROA) shows thecategory healthy with ratio values ​​of 34%, 24%, 8%, 7%, and 7%. while the results of the calculation of Return On Equity (ROE) show thecategory healthy with a ratio value of 48%, 32%, 30%, 33%, and 41%. Financial performance of PT. IAI Financial 2015-2019 period based on Return On Assets (ROA) indicates acategory healthy with a ratio value of 6%, 6%, 5%, 4% and 7%. Then the results of the calculation of Return On Equity (ROE) show thecategory healthy with a ratio value of 37%, 36%, 28%, 19%, 23%.
Integrasi Sistem Pengawasan Dps Terhadap Lks Bmt Ugt Nusantara Kabupaten Situbondo Makki, Mustaqim; Sa’diyah, Sakinatus
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.501

Abstract

The integration of the supervisory system at BMT UGT Nusantara (originally named BMT Sidogiri) by DPS has three supervisors, namely management supervisors, sharia supervisors, and financial supervisors. The three supervisors are both walking or supervising according to their respective positions. The supervision carried out by DPS on BMT Nusantara in Situbondo is integrated in one branch, so that the effectiveness of the supervision performance is one-stop integrated. The supervision of the work system of sharia financial institutions is usually carried out for six months once to the existing branches of BMT UGT Nusantara, but in this supervision the Sharia Supervisory Board (DPS) does not always go directly to conduct supervision, either in terms of products, contracts and so on, but the Sharia Supervisory Board (DPS) formed a sharia team devoted to controlling the existing branches of BMT UGT Nusantara. The supervision of the Sharia Supervisory Board (DPS) is unified in several branches due to the decision of the central management, in which the merging of several branches into one Sharia Supervisory Board (DPS) is not an obstacle in its supervision.
Perspektif Hukum Ekonomi Syariah Tentang Wakaf Uang di Era Revolusi Industri 4.0 Ahyani, Hisam; Muharir, Muharir
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.502

Abstract

Introduction/Main Objectives: This study aims to determine cash waqf in the view of sharia economic law in the era of the industrial revolution 4.0. Background Problems: The understanding of the Indonesian people regarding cash waqf is still minimal. Even though this waqf has great potential for the welfare of the Indonesian people. Novelty: Regarding research from the perspective of Islamic economic law on cash waqf in the era of the industrial revolution 4.0, no one has researched it. Research Methods: The method used is literature research, qualitative, with statutory, historical, comparative and conceptual approaches and this research is normative. Finding/Results: The view of Shariāh Economics in Indonesia regarding cash waqf is carried out in accordance with Law No.41 / 2004 concerning waqf in which moving objects are in the form of "movable object waqf" which is manifested in the form of money. Conclusion: Waqf money in Indonesia in the era of the Industrial Revolution 4.0 can prosper the economy of the people and also the country. Waqf is positioned as social worship where with waqf in Law no.41 / 2004 concerning waqf article 1 it is explained that waqf is the act of a wakif to separate or give up part of his property to be used forever for worship purposes and also for welfare purposes according to Islamic sharia.
Tinjauan Hukum Islam Terhadap Investasi Sahil, Irdlon
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.503

Abstract

This study is intended to explain the Islamic law review of investment. This research method is carried out by reading reference books, journals and other media related to investment. This research shows that investment is an activity to place funds in one or more types of assets during a certain period with the hope of earning income and / or an increase in investment value in the future. In investing, Islam has described good and correct procedures to avoid losses. The legal basis regarding investment is contained in several verses in the Al-Qur'an, including: QS. al-Baqarah: 261, QS. An-Nisa ':: 9, Lukman: 34 and al-Hasyr: 18. Islam allows investment on condition that the investment must meet the rules in accordance with Islamic law.
Pengaruh Investasi Terhadap Pertumbuhan dan Pembangunan Ekonomi Ain’, Novita Nurul
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 3 No 1 (2021): Mei
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v3i1.504

Abstract

This study is to describe economic growth in today have an impact on the lives of residents in a country. And all of them will affect the welfare of the people. So with the investment, the growth in a country will increase because of a lot investors who will invest in the country. The capital from these investors will be intended for production process, so that it will produce goods and services which of course will be used by the whole community Indonesia. Even so, investment is not a benchmark which is used as collateral for the Indonesian economy however investment is just one of the factors of growth and economic development in Indonesia to be more advanced and more well

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