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Al-Tijary : Jurnal Ekonomi dan Bisnis Islam

altijary
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Published by Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

ISSN : 24609404 EISSN : 24609412 DOI : https://doi.org/10.21093/at.v7i2.3662

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 127 Documents

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Manajemen Amil Profesional di Lembaga Amil Zakat Dana Peduli Ummat Kalimantan Timur Akhmad Nur Zaroni; Norvadewi Norvadewi
Al-Tijary Vol 6 No 1 (2020): AL-TIJARY VOL. 6, NO. 1, DESEMBER 2020
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

This study aims to determine and analyze the implementation of amil management in LAZ Dana Peduli Ummat (DPU) East Kalimantan. The research was conducted using qualitative methods, by conducting in-depth interviews with Amil LAZ DPU Kaltim in Samarinda, Kutai Kartanegara, and Balikpapan. The data validity was performed using the triangulation method, and data analysis used the Miles and Huberman model. The results showed that the application of amil management in LAZ DPU East Kalimantan were; In the recruitment of amil, HR planning is carried out and the determination of amil's criteria. The work agreement applies the signing of the integrity fact. For the coaching and development of amil, 3 months of training are held for new amil, SDB program (Greetings DPU Blessings) every morning in the early hours of work, CURGAS (Talk of Ideas), Fiqh Zakat School, Training both inside and outside. For performance assessment using KPI (Key Performance Indicator) instrument which is audited internally and externally. While the compensation given is in the form of basic salary, food allowance, health, family, transportation and bonuses. To strengthen Human Resources, four basic principles are applied, namely: the Abdullah and Khalifah principles, justice, organizational goals and individual goals of human resources, and references to the character of the Prophet Muhammad: shiddiq, amanah, fathanah and tabligh. Apart from that, Amil's coaching is also based on values; kafa'ah, amanah and himmatul 'amal.

Local Economic Practices in Developing Islamic Financial Products in Indonesia Andi Syathir Sofyan; Ayu Ruqayyah Yunus; Muslihati Muslihati; Nurfiah Anwar; Emily Nur Saidy
Al-Tijary AL-TIJARY VOL. 6, NO. 2, JUNI 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

The culture and geography of a country are the cause of low Islamic financial inclusion and the lack of public knowledge in the Southeast Asian region about the Arabic term on Islamic financial products. Therefore, this study aims to integrate local wisdom and Islamic financial inclusion and realize Islamic -based financial products based on local wisdom. This research is a qualitative descriptive study that is a literature review. The object of the discussion is sourced from research, articles, and reference books related to this topic. The research results are integrating culture with Islamic financial institutions through several efforts, first preaching the Islamic economy with a psychosufistic approach that manifests in the value of Tauhid, humanity, humility, local wisdom and self-transformation to people with low Islamic financial literacy. The second is to strive to create financial products by identifying traditional economic practices throughout Indonesia based on research analyzed by the ‘urf rule. This research has implications for information on the potential market share of Islamic finance in Indonesia and solutions to developing Islamic financial inclusion. The issue of strengthening the market share of Islamic finance in rural areas is still weak. This research study is the first to develop financial products based on local practices in Indonesia.

Islamic Rationality on the Influence of Global Consumerism Culture Ega Rusanti; Syarifuddin Syarifuddin; A. Syathir Sofyan; Muhammad Ridwan
Al-Tijary AL-TIJARY VOL. 7, NO. 1, DESEMBER 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

The culture of consumerism has expanded globally. Basically, this ideology is a derivative of investment capitalism which gives rise to a spirit of consumption to form "self-identity". As a result, consumerism causes new problems in the order of life, namely psychological and manipulative damage, the formation of new social constructs, as well as economic inequality and ecological damage. This study aims to examine the assumptions in Islamic rationality on the influence of consumerism. This research is a descriptive qualitative with systematic literature review (SLR) analysis tool to carry out studies, interpretations, extractions, and synthetic retrieval of previous studies. The results showed that the Islamic rationality described in the Al-Quran is able to answer the problems caused by consumerism that occur. The assumptions in Islamic consumption that are interpreted in the Qur'an are: Consuming halal and thayyib and avoiding haram consumption; consumption is balanced simply and in moderation; consuming by prioritizing priority needs and social consumption; conduct sustainable and responsible consumption.

Financial Sustainability Ratio (FSR) Pada BUS di Indonesia Tahun 2012-2018: Penggunaan Metode Maqashid Syariah Index (MSI) Rifka Nazilatur Rohmah; Ruslan Abdul ghofur Noor; Erike Anggraeni
Al-Tijary AL-TIJARY VOL. 6, NO. 2, JUNI 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Many methods can be used in measuring company finances, including Islamic Commercial Banks. Maqashid Sharia Index (MSI) is a measuring tool in calculating the Financial Sustainability Ratio (FSR). This study aims to measure the FSR of Islamic commercial banks using the MSI measuring instrument method. The results will see the extent to which MSI can calculate the FSR of Islamic retail banks. MSI also estimates how far MSI is connected to the FSR. The method used in this research is descriptive quantitative research. The data obtained is in the form of secondary data. The data is compiled based on the financial reports of BUS that are registered with the OJK from 2012 to 2020. Sampling was done using the purposive sampling technique. The data collection technique uses the documentation method. The analysis used includes regression test, partial test, ANOVA test, and coefficient of determination. The results showed that MSI has a positive effect on FSR. MSI also provided information that the FSR provided positive results for Islamic commercial banks by being aware of the ummah's problems.

Analisis Likuiditas Bank Umum Syariah dengan Pendekatan Autoregressive Distributed Lag (ARDL) Bintang Putri Pertiwi; Heri Sudarsono
Al-Tijary AL-TIJARY VOL. 6, NO. 2, JUNI 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

This study aims to determine the influence of internal and external factors on the liquidity of Islamic banks. The research observation period was from January 2015 to April 2019 using the autoregressive distributed lag (ARDL) data processing method. ARDL is used to determine the short-term and long-term independent variables on the liquidity variable. The results of data processing found that CAR has a significant negative effect on FDR, but it is not significant in the short term. Likewise, ROA has a significant positive effect on FDR only in the long term. NPF in the short and long term has a significant negative effect on FDR. Then BOPO has a significant positive effect on FDR only in the long term. The BI Rate has a short-term and long-term effect on FDR, but in the short term, the BI Rate has a significant positive effect, while in the long term, the BI Rate has a significant negative effect on FDR. Inflation has a negative effect but does not significantly affect FDR in the long and short term. IPI in the long and short term has a significant positive effect on FDR.

Kinerja Baitul Maal Wa At-Tamwil Umat Mandiri-Pesantren Hidayatullah Balikpapan Menggunakan Maslahah Performa M. Rizky Kurnia Sah; Achmad Firdaus; Mukhammad Yasid
Al-Tijary AL-TIJARY VOL. 7, NO. 1, DESEMBER 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

This research generally describes the application of performance measurement in Baitul Maal wat Tamwil (BMT) based on orientation to benefit all stakeholders (stakeholders & shareholders), but studies that specifically measure aspects of the methodology for implementing performance measurement are still limited. Therefore, Maslahah Performa is used as an instrument in the application of performance measurement in BMT Umat Mandiri. The study aims to determine the implementation of performance measurement Maslahah Performa issues on BMT Umat Mandiri. Knowing the results of the analysis of the application of process performance measurement and benefit-based performance results in BMT Umat Mandiri. The methodology used in this study is qualitative and quantitative research methods with case study design. The research findings indicate that six benefit orientations exist in BMT Umat Mandiri. These orientations include worship, internal processes, talents, learning, customers, and property. The six orientations found in this research have a foundation of benefit in realizing strategic objectives for the achievement of benefit. BMT Umat Mandiri has a process performance of 0,400 and performance results of 0,656 which means that BMT Umat Mandiri provides less benefit to stakeholders.

The Impact of Productive Waqf's Implementation to the Development of Sharia Economics in South Kalimantan Lisda Aisyah; Muhammad Noval; Darmawati Darmawati
Al-Tijary AL-TIJARY VOL. 6, NO. 2, JUNI 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Waqf is one of the sources of Nation's income that can empower the sharia economy. The Implementation of waqf cannot be separated from the supervision of the Indonesian Waqf Board. Indonesian Waqf Board supervises at the provincial level as an independent institution tasked with empowering productive waqf. In this study, the supervisory process carried out by the Indonesian Waqf Board in South Kalimantan applies the empowerment of productive waqf by the Indonesian Waqf Board of South Kalimantan to the development of the sharia economy. This study aimed to determine how to implement the empowerment model applied by the Indonesian Waqf Board to the sharia economy. This research is a descriptive study with a sociological and normative approach. Data collection techniques through observation, interviews, documentation, and triangulation with the determination of informants through purposive snowball sampling. The results showed that from these results the implementation of (1) the waqf model for building construction in building facilities and infrastructure, and (2) the waqf model for business development covering agriculture, animal husbandry, and business units. The two models are then linked to management, including investment management and productive waqf distribution management. The management of the Indonesian Waqf Board in South Kalimantan implements the empowerment of Human Resources with the supervision of nazhir based on waqf law, sharia economic system, and waqf administration or entrepreneurship. The managerial process is inseparable from the leadership factor. Through direct supervision by South Kalimantan BWI staff and the Ministry of Religion, control is carried out to oversee productive waqf assets.

Waqf Optimization in Aceh Province Syahputra, Angga; Taufiq, Taufiq
Al-Tijary AL-TIJARY VOL. 7, NO. 2, JUNI 2022
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Aceh is noted to have extensive waqf land spread over 16,560 districts and cities with an area of 8,902.33 ha. Unfortunately, Aceh's waqf resources are relatively passive and have not been utilized optimally. Aceh even ranks as the poorest province in Sumatra, according to a release issued by BPS in 2020. Various waqf problems make the existing potential not adequately managed, even though if optimized, the benefits will be huge for the people of Aceh. For this reason, this study aims to investigate further waqf in Aceh Province so that it can be more optimal in its management and help improve the economy of the Acehnese people. This study uses a qualitative method where the data comes from a literature study obtained from good books, journals, articles, and websites. The results of this study indicate that the optimization of waqf in Aceh can work if stakeholders can improve overall community literacy, certify waqf land, provide guidance to waqf nadzir and make institutional improvements. With the advancement of these four things, it is believed that the potential of waqf in Aceh can be optimized and more productive to bring economic change to the people of Aceh. The implication of this research are recommends a major waqf literacy program, faster land certification, nadzir professionalism, and institutional reform of waqf management.

Factors Affecting the Preference of Millenial Muslim Generation Toward Halal Cosmetics in East Kalimantan Fitria Rahmah
Al-Tijary AL-TIJARY VOL. 7, NO. 1, DESEMBER 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

The halal industry has experienced significant development in recent years, including cosmetic industry and halal pharmaceutical which has increased quite drastically nowadays. This study aims to determine the factors that influence the preference of millennial generation for halal cosmetics in East Kalimantan, including religiosity variable, halal awareness and halal certification. This research can be categorized as field research with quantitative method. The data used were from primary data collected directly from respondents using google form, while the secondary data were obtained from articles, books, internet. The data which collected was then processed in several stages of testing, namely validity and reliability test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results showed that the religiosity variable had a positive but not significant effect on the preference of millennial generation for cosmetics, while the halal awareness and halal certification variable had a positive and significant effect on the millennial generation's preference for halal cosmetics in East Kalimantan.

A A Perception of Samarinda Citizen in Choosing Zakat, Charity, and Shadaqah Institution Tikawati Tikawati; Bambang Iswanto
Al-Tijary AL-TIJARY VOL. 7, NO. 1, DESEMBER 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Samarinda is one of the most populous cities in East Kalimantan province. Some data which obtained from the Central Statistics Agency of Samarinda, they were recorded more than one million people living here until 2020. Meanwhile, around 80% of the population of Samarinda were Muslim. One of the pillars of Islam that is always done regularly every year is paying zakat. By considering the large population in Samarinda, the potential for zakat in this city is very large. Professional management of zakat infaq and shodaqoh potential will be an economic strength in order to reduce poverty level, create jobs, increase income and encourage people's economic growth.

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Fitria Rahmah

Contact Email
redaksi.altijary@gmail.com

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+6285643313654

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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

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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