cover
Contact Name
Fitria Rahmah
Contact Email
redaksi.altijary@gmail.com
Phone
+6285643313654
Journal Mail Official
redaksi.altijary@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda Kampus II, Jl. H.A.M. Rifadin Samarinda Seberang, Telp. (0541) 7270222 Samarinda
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam
ISSN : 24609404     EISSN : 24609412     DOI : https://doi.org/10.21093/at.v7i2.3662
Core Subject : Economy,
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam encompasses research articles, original research report, reviews, and scientific commentaries in the field of economics and islamic business, including:Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing.
Articles 126 Documents
Implementasi Akuntabilitas dalam Shari’ah Enterprise Theory di Lembaga Bisnis Syari’ah (Studi Kasus: Swalayan Pamella Yogyakarta) Rahmah Yulisa Kalbarini
Al-Tijary Al-Tijary Vol. 4, No. 1, Desember 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.321 KB) | DOI: 10.21093/at.v4i1.1288

Abstract

This study aimed to find out accountability within Shari’ah Enterprise Theory and know the process also the type of accountability in islamic business organization case study at Pamella Supermarket. The method of this study was qualitative approach using research study. The analyze technique is domain and taxonomy. The results obtained, that the implementation of accountability with Shari’ah Enterprise Theory in Pamella Supermarket based on pamella owner’s concept on accountability that the purpose of life is rahmatan lil alamin that is each muslim can give a benefit to of the muslims. The realization of that concept is there will be a separation of responsibility: business fund from social fund which is managed by Pamella. From the supermarket sight, the business fund is under the responsibility of the owner and to Allah SWT. While the social fund is under the responsibilityof the society by holding some social humanity program, which are reported to the society as well as to the existing interrelated departments in Yogyakarta
Persepsi Nasabah Tentang Mutu Pelayanan dan Produk Bankaltimtara Syariah Cabang Samarinda Irma Yuliani
Al-Tijary Al-Tijary Vol. 4, No. 1, Desember 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.824 KB) | DOI: 10.21093/at.v4i1.1291

Abstract

This study aims to determine customer perceptions of service quality and products of Kaltimtara Sharia Bank Samarinda Branch. This type of research is field research. The nature of this study is qualitative descriptive by using interviews and questionnaires as data collection techniques. The population in this study are all priority customers of Samarinda Bank Kaltimtara Syariah Branch, amounting to 300 customers, using purposive techniques. sampling, the research sample was 75 respondents and interviews with related parties. The results showed that customer perceptions of service quality and products at Bankaltimtara Syariah Samarinda branch were measured using the CARTER dimension (Compliance, Assurance, Reliability, Tangibles, Emphaty, and Responsiveness). Whereas for products measured through 6 dimensions which include Performance, Features, Realiability, Durability, Conformance to specifications and aesthethic shows positive results which are very good but the things that need to be considered are regarding the need for additional park land specialized and financial consultations to meet priority customer needs. This is in line with the results of interviews with relevant parties that indicate the quality or quality of services and products that are sharia standard and in accordance with the vision and mission of Bankaltimtara Syariah.
Analisis Peran Program Zakat Community Development BAZNAS Kota Samarinda Dalam Mengurangi Kemiskinan di Samarinda Tikawati Tikawati; Eka Dwi Lestari
Al-Tijary AL-TIJARY VOL. 5, NO. 1, DESEMBER 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.281 KB) | DOI: 10.21093/at.v5i1.1303

Abstract

This research was motivated by the activities of the Zakat Community Development program carried out by the BAZNAS of Samarinda City in the Loa Kumbar area of Loa Buah Village in Samarinda which aims to prosper the community or empowerment programs based on reducing poverty. The research is empirical research (field research), the data sources in this study were primary data obtained from field assistants and assistants from BAZNAS Samarinda.while the Respondents in this study were Kelurahan, RT, community leaders and field assistants and assistants from BAZNAS Samarinda and members. While the data collection techniques used were observation, interview and documentation. After the data was collected, then analyzed using qualitative methods. The findings in the field are, the driving factor of the implementation of the ZCD program in the Loa Kumbar region is that there are many people who do not have jobs, almost 70% of the population in the region are underprivileged and BAZNAS wants to encourage community self-help. The inhibiting factors in implementing the program were the late arrival of funds, facilitators who were still very minimal, communication gaps and the type of development of inappropriate activities. While the changes that have taken place in the Loa Kumbar region are facilities such as roads, mosques, schools, aquaculture, livestock and fisheries, free health programs such as mass circumcision and medical treatment.This program is very helpful for the Loa Kumbar community to become more prosperous.
Model Pembiayaan Syariah Dalam Mengatasi Praktik Sistem Tebasan Di Sentra Padi Nasional Nono Hartono
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.863 KB) | DOI: 10.21093/at.v4i2.1305

Abstract

The objectives of this study to identify the implementation of tebasan practices, analyze the contribution of the role of Islamic financial institutions and develop a sharia financing model to solve the practice of tebasan. The research method used with a qualitative approach, through interviews with farmers and Islamic financial institutions. The results showed that the practice of the tebasan in Indramayu had been carried out for a long time by the community, this was due to the lack of understanding of Islamic law which made the farmers continue to carry out the practice. In addition, the contribution of Islamic financial institutions to solved the practice has not yet existed. The absence of limited capital human resources and businesses that have large risks are the main factors of Islamic financial institutions have not contributed. Islamic finance which can be a solution to solve the practice of tebasan source non-commercial financing (Al-Qardhul Hasan) and commercial financing (Salam, Musyarakah or Mudharabah).
Pengaruh Pemahaman Keagamaan, Etos Kerja Islam, Kedisiplinan, Tanggung Jawab, dan Pendidikan Terhadap Profesionalitas Kinerja Karyawan pada Perusahaan Asuransi Syariah di Kota Samarinda Khairul Rizal; Parno Parno; Kokom Komariyah
Al-Tijary Al-Tijary Vol. 4, No. 1, Desember 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.091 KB) | DOI: 10.21093/at.v4i1.1311

Abstract

This research aims to find out how much religious understanding, Islamic work ethic, discipline, responsibility, and education affect the professionalism of performance in sharia insurance employees in Samarinda City. The research method used in this study is quantitative research, with a population of 16 respondents from 3 Islamic insurance companies in Samarinda and all employees became respondents. The data instruments used in this study are validity test with product moment correlation formula, reliability test, classic assumption test, with analysis of multiple linear regression test data, partial test (t test), and f test, where to see the effect that occurs between variables free, religious understanding, Islamic work ethic, discipline, responsibility, and education (X) with dependent variable on employee performance (Y). The results of this study indicate data analysis, religious understanding variables, Islamic work ethic, and education do not have a significant effect on the professionalism of employee performance. While the discipline and responsibility variables have a significant influence on the professionalism of employee performance. Then the variables of religious understanding, Islamic work ethic, discipline, responsibility, and education together (simultaneously) have a significant effect on the professionalism of employee performance
Konsep Empowerment Sebagai Instrumen Pembangunan Ekonomi Islam (Telaah Kritis Pemikiran Ibnu Khaldun dan Umer Chapra) Moh. Musfiq Arifqi
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.943 KB) | DOI: 10.21093/at.v4i2.1356

Abstract

The main problem of economic development such as poverty, unemployment, asymmetry of economic among individuals could not be removed succecfully in Indonesia. One of the reasons is caused with unreadable other variables such as social law, politics, culture and so on. The size of the success Islamic economic growth is not measured only from the material achievement perspective or the results of quantity, but also from the improving religious perspective, social and society life. The motodology of this research is library research. To get more information, the reference is taken from some book that have relation with the topic. The result is that Ibn Khaldun’s thought is referring to the term "umran al-alam" or prospering the world. It is formed from three components, namely; history (tarikh), cooperation among society (al-ijtima 'al-insani) and the universe (al-kawn). Ibnu Khaldun offered the concept of Islamic economic development: First, the contribution of humans (ar-Rijal). Second, the contribution of development (al-Imarah), Third, the contribution of institutions and government. Fourth, the contribution of wealth (al-mal). Umer Chapra believed that the means of quittable development requires "efficiency" and "equalization" of the use of all resources, both "efficiency" and "justice" cannot be applied or actualized without the supporting with moral dimensions in economic activities. Umer Chapra's thoughts are following: First, Efficiency, justice and morality. Second, the contributions of the state. Two thoughts on Islamic economic development below are known that the concept of Islamic economic development does not only measure the level of welfare in the world, but also the more important is how to prosper in the hereafter. The built concept of the two thinkers is directed more to the concept of empowerment or empowering natural resources efficiently and equitably by the role upholding ethical values and social justice.
Tinjauan terhadap Pendistribusian Zakat Profesi dalam Peningkatan Kesejahteraan Masyarakat ( Studi pada BAZNAS Kab. Maros) Mujahidin Mujahidin
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.038 KB) | DOI: 10.21093/at.v4i2.1367

Abstract

This study aims to analyze the National Zakat Amil Agency (BAZNAS) of Maros Regency in distributing zakat. The research design is field research and uses qualitative descriptive methods. The instruments of this study are interview guides, field notes and recoding. The results of the study found that: 1) BAZNAS Maros district distributes zakat in Consumptive and productive forms. 2) consumptive is given once in a while which is carried out in the month of Ramadan except for study completion assistance when given a request to enter through a proposal for study completion assistance, while for productive funds is channeled every three months based on incoming requests for assistance.
Rasio Keuangan dan Return Saham Syariah Dyah Putri Widyarini; Muhammad Arsyadi Ridha
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.182 KB) | DOI: 10.21093/at.v4i2.1390

Abstract

This study investigates the effect of financial ratios on stock returns at companies listed in Indeks Saham Syariah Indonesia (ISSI) period 2012-2016. This study uses quantitative methods with secondary data collected from the company's financial statements. The population in this study were all companies listed on the Syariah Indonesia Stock Index (ISSI) during the period of 2012-2016 as many as 149 companies. Based on the sampling technique with purposive sampling method obtained a sample of 59 companies with data collected during the period 2012-2016 as many as 295 financial report data. In this study panel panel regression was used to see the effect of the independent variables consisting of ROCE, TATO, TIER, PER and CFR on the dependent variable namely Stock Return. Processing data in this study using Eviews 9. Software. Data analysis techniques in this study using statistical techniques with the help of Eviews 9 program.  Based on 59 companies observed, fixed effect panel data regression models have been used to examine the relevance to the effect of financial ratios on stock returns. The result of the research, found that the Total Asset Turnover (TATO) and Time Interest Income Ratio (TIER) have a positive effect on stock returns. Total Asset Turnover (TATO) and Time Interest Earned Ratio (TIER) can be considered by investors to make decisions in choosing which companies have high stock returns. Return On Capital Employed (ROCE), Price To Earning Ratio (PER), and Cash Flow Ratio (CFR) are not related to stock returns.
Rasio Keuangan dan Pengaruhnya Terhadap Harga Saham Syariah dengan Price Earning Ratio Sebagai Variabel Moderasi Yuliawati Yuliawati; Darmawan Darmawan
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.392 KB) | DOI: 10.21093/at.v4i2.1396

Abstract

The purpose of this research was to examine the effect of EPS and ROE on stock price with PER as a moderating variable. The object examined was the company went public in the Jakarta Islamic Index period January 2010 - May 2018. The research period in this study was 8 years from 2010-2017. The sampling method in this research is purposive sampling to obtain 6 of company in Jakarta Islamic Index. This research used panel data regression and residual data. Based on the results of the analysis it was found that the Earning Per Share (EPS) and Return on Equity (ROE) have a significant effect on stock prices partially and simultaneously. In addition, Price Earning Ratio (PER) was able to moderate the relationship beetwen Earning Per Share (EPS) on stock prices. Finally, Price Earning Ratio (PER) was able to moderate the the relationship between Return on Equity (ROE) and stock prices.
Analisis Perbandingan Pola Konsumsi Masyarakat Kota Jambi Sebelum, Sesaat dan Sesudah Bulan Ramadhan Habriyanto Habriyanto
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.587 KB) | DOI: 10.21093/at.v4i2.1453

Abstract

This study aims to see the level of comparison of the consumption patterns of Jambi netizen before, during and after the month of Ramadan. The research approach uses descriptive qualitative analysis method of data triangulation consisting of interview data, observations and questionnaires by comparing consumption expenditure financing. This study used 140 respondents with the findings that 95% of respondents said they had increased consumption costs in the month of Ramadan. The comparison  of Jambi Netizen’s consumption level before, when and after Ramadhan measured by the level of food and drink, clothing expenditure. Expenditure ini Ramadan month has increased from 41% -50% and 91% -100% compared to other months, while the clothing’s expenditure in the Ramadan month compared to other months has increased by the ranges from 150% -249% and 250% -349%. The differences in consumption patterns in ramadhan month compared to other months can be  seen in the increasing number of people who shop in the market for on one day before ramadhan  to prepare consumption needs in the month of Ramadan and H-10 during Ramadan to prepare for buying Lebaran clothes and consumption of Eid preparations. At the time of Ramadan there is a tradition of going home, on average, the respondents claim spent accommodation funds ranging from Rp. 1,000,000 to Rp. 2,500,000 and also adjusted to the distance to the hometown plus the purchase of consumption and souvenirs for the family in the hometown.

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