cover
Contact Name
Dito Alif Pratama
Contact Email
ditoalifpratama@ptiq.ac.id
Phone
+6281385712783
Journal Mail Official
altasyree@ptiq.ac.id
Editorial Address
https://journal.ptiq.ac.id/index.php/altasyree/about/editorialTeam
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Published by Institut PTIQ Jakarta
ISSN : 20860943     EISSN : 20860943     DOI : https://doi.org/10.59833/altasyree
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah receive original manuscripts in the field of Islamic Economics, including research reports, case reports, application of theory, critical studies, and literature reviews. The spread of Islamic Economics includes (but is not limited to): 1. Islamic Finance and Capital Market 2. Islamic Banking 3. Business Management, Entrepreneurship, and Islamic Tourism 4. Islamic Accounting and Islamic Reporting 5. Sharia Risk Management and Sharia Insurance 6. Islamic Social Finance 7. Halal Industry
Articles 86 Documents
Analisis Efisiensi dDan Keberlanjutan Ekonomi Syariah dalam Konteks Pemilu 2024 di Indonesia: Bibliography Study Inna Imanestia Habibah; Dewi Sita Maulida
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 02 (2023): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v15i02.1520

Abstract

This research aims to investigate the impact of the 2024 General Election on Islamic economy in Indonesia using an integrated approach. The primary focus of this study is to develop an analytical model that encompasses economic efficiency, market sentiment, and relevant government policies. By employing sentiment analysis in the market and Islamic investment, the research intends to depict the relationship between public political choices and their effects on market confidence and investment decisions in the Islamic financial sector. Additionally, the study will assess the current government policies' impact on the growth of the Islamic economy and formulate improvement recommendations to support the stability of this sector. Through case studies on Islamic banks undergoing significant changes post-election, the research will deepen the understanding of adaptive operational strategies and their impact on the stability and efficiency of the Islamic financial sector. The results of this research are expected to provide a holistic view of the interconnection between political dynamics, the Islamic economy, and government policies, laying the foundation for the development of sustainable Islamic economic strategies in Indonesia.
Evaluasi Peran Dewan Pengawas Syariah di Indonesia Rusdi Hamka Lubis; Rachmad Saleh Nasution
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 02 (2023): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v15i02.1524

Abstract

This research discusses the evaluation of the Sharia Supervisory Board's (DPS) role in the context of Islamic finance in Indonesia through a bibliometric approach. The research focuses on the development of literature related to DPS and its impact on Islamic finance. The rapidly evolving literature in Islamic finance (Siddiqui, 2016; Hasan, 2014) highlights the need for evaluating the role of DPS to ensure its effectiveness (Hasan et al., 2020). The study employs bibliometric methods to identify research trends, main topics, and the impact of literature on DPS. Key references include Siddiqui's work (2016) on the development of Islamic finance in Southeast Asia and Hasan's study (2014) on Sharia governance in Islamic banks. Additionally, Khan (2018) and Kettell (2011) provide in-depth insights into Islamic business ethics and the introduction of Islamic finance. Research findings from this analysis reveal literature gaps and affirm the relevance of bibliometric methods in measuring research impact, identifying trends, and addressing literature gaps. The implications support further research development with a focus on underexplored aspects, including regional exploration and cross-country comparisons. Recommendations involve developing alternative evaluation methods, practitioner case studies, and contributions to policy development related to the role of DPS, utilizing specific performance indicators, and exploring technology implementation in the context of Islamic finance. These suggestions are expected to guide future researchers in developing more in-depth and relevant studies in this continuously evolving domain.
Prospek Ekonomi Syariah di Indonesia pada Tahun 2024-2028 Farid Ma’ruf; Imam Fachruddin
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 02 (2023): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v15i02.1525

Abstract

This research is an in-depth literature review on the prospects of Shariah economy in Indonesia from 2024 to 2028. Considering the urgency of global Shariah economic growth and Indonesia's commitment to it, this study provides profound insights into the fundamental concepts of Shariah economics, its principles, and its evolution in Indonesia. The research problem formulation reflects a response to the journey of Shariah economics, identifying its challenges and opportunities. The research aims to contribute to the understanding of Shariah economics by exploring its principles, its development in Indonesia, and the impact of global trends. The research methodology includes the approach, data sources, data collection techniques, and data analysis methods. In exploring the prospects of Shariah economy from 2024 to 2028 in Indonesia, this study highlights global trends, the Shariah Economic Masterplan of Indonesia 2019-2024, and the role of the government. The research findings reveal a deep understanding of the challenges and opportunities of Shariah economics, emphasizing government support and key sectors. The conclusion of this research summarizes the prospects of Shariah economics in Indonesia, emphasizing the need for strategic planning and cross-sector collaboration to optimize the potential of Shariah economics. The implications of this research are relevant to policymakers, practitioners, and academics involved in shaping the future of Shariah economics in Indonesia. By providing a strong foundation of understanding, this research encourages collaboration to advance Shariah economics towards a sustainable and inclusive future.
Evaluasi Perkembangan Fintech Syariah di Indonesia: Studi pada Aspek Regulasi, Permodalan dan Literasi Keuangan Agus Hidayat; Miftahus Sururi
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 02 (2023): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v15i02.1526

Abstract

This research is a comprehensive evaluation of the development of Shariah-compliant Financial Technology (Fintech) in Indonesia, focusing on the aspects of regulation, capitalization, and financial literacy. In the face of the rapid growth of the Shariah Fintech sector and the complexity of the challenges it faces, this research aims to provide an in-depth understanding of key factors influencing the industry's development. The research methodology involves qualitative analysis with a case study approach, encompassing the selection of Shariah Fintech entities, interviews with industry representatives and stakeholders, as well as an examination of regulations and related literature. The findings of this research offer a comprehensive overview of the regulatory landscape, capitalization conditions, and the level of financial literacy within the Shariah Fintech ecosystem. The research findings indicate that minimal regulations, capital constraints, and varying levels of financial literacy significantly impact the development of Shariah Fintech in Indonesia. Recommendations resulting from this research include regulatory reforms to create a supportive environment, facilitation of capitalization, strengthening financial literacy, and international collaboration to promote inclusive and sustainable growth of the Shariah Fintech sector in the future.
Tata Kelola Koperasi Syariah di Indonesia: Studi Literatur Review Andi Iswandi
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 02 (2023): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v15i02.1527

Abstract

This study comprehensively evaluates the implementation of governance in Sharia cooperatives in Indonesia, focusing on decision-making, transparency, and justice. In the context of rapid economic growth, Sharia cooperatives are expected to be an alternative financial pillar, adhering to Sharia principles and promoting economic justice and sustainability. However, previous research has identified several obstacles, including a lack of transparency, low member participation, challenges in implementing Sharia principles, and structural issues. In-depth literature reviews, such as those by Wahyudin et al. (2022) and Nurhidayati (2018), cover the dimensions of Sharia cooperative governance, highlighting crucial factors affecting governance quality. This study employs a descriptive analytical method, collecting data from literature, official documents, and recent publications. The analysis indicates that many Sharia cooperatives have not fully implemented effective governance, requiring improvements in transparency, member participation, Sharia principle application, and structural enhancements. The conclusion emphasizes the urgency of improving the quality of Sharia cooperative governance to effectively contribute to sustainable and inclusive economic development in Indonesia. The implications of this research involve recommendations for enhancing Sharia cooperative governance, providing valuable guidance for stakeholders, and enriching scholarly literature in the fields of cooperatives and Sharia economics.
The Impact and Significance of Implementing the Income Cycle on MSMEs: A Case Study of Bakso Mbah Min Tangsel City Ainur Raipah
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 02 (2023): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v15i02.1528

Abstract

This research explores the impact and significance of implementing the income cycle on micro, small and medium enterprises (MSMEs), especially those represented by the Mbah Min Meatball Trader in Pamulang, South Tangerang. By using relevant theories and frameworks, this research aims to present a better understanding of how the implementation of the revenue cycle affects the financial, sustainability and development aspects of these MSMEs. An in-depth analysis of revenue management strategies, their impact on liquidity, profitability, and the business's ability to face market challenges is the main focus of this research. The expected result of this research is to provide a richer and deeper view of the benefits, challenges and implications of implementing the income cycle for MSMEs in the food industry, especially for the Mbah Min Meatball Trader. It is hoped that the practical implications of this research can contribute to improving financial management strategies and business growth for similar MSMEs and serve as a guide for relevant stakeholders in supporting the development of MSMEs in the region.
Tren dan Isu Ekonomi Islam: Sistemik Literatur Review Iswandi, Andi
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 01 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v16i01.1826

Abstract

This study explores the trend of Islamic economics research through a systematic review of the literature to understand the contributions and developments in this field in the context of sustainable and inclusive development. The trend of Islamic economics research has shown a significant increase in recent years, especially considering the dynamics of the ever-evolving global economy. Various studies have shown that the Islamic economic system has great potential in supporting sustainable and inclusive development in various countries, especially Muslim-majority countries. This study uses a qualitative approach with a literature review method to collect, identify, and analyze various findings from previous studies. The data used comes from scientific articles published in reputable journals between 2020 and 2024. Bibliometric analysis using VOSviewer shows the existence of three main clusters in Islamic economics research covering topics such as Islamic finance, Islamic banking, and design methodology in Islamic finance. This study found that the number of articles and citations related to Islamic economics indexed in Scopus fluctuated with a peak of articles in 2018 and 2021 and a peak of citations in 2018. Geographically, this study shows that countries such as the United States, Malaysia, the United Kingdom, and Indonesia are major contributors to Islamic economics research. The conclusion of this study shows that the Islamic economic system has great potential to support sustainable and inclusive development, but further research is needed to overcome challenges and expand its application in the context of a modern economy.
Analisis Yuridis Kontrak Sewa Menyewa atau Jual Beli Akun Bisnis E-Commerce di Indonesia Pratama, Dito Alif; Nasution, Rachmad Saleh
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 01 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v16i01.1827

Abstract

This research examines the legal and economic impacts of the practice of renting e-commerce business accounts from a legal and sharia perspective. The analysis shows that the current legal regulations have not fully accommodated the complexity of this practice. Although the ITE Law and regulations related to electronic transactions provide a basic framework, the lack of specifications regarding account renting causes legal uncertainty for both renters and account owners. Renters face the risk of breach of contract and legal issues related to the use of other parties' identities, while account owners may lose control over their account activities and face legal consequences from the renter's actions. Many business actors ignore or do not fully comply with regulations due to the lack of effective and clear law enforcement. From an economic perspective, renting e-commerce business accounts offers significant benefits to both parties. Renters can access a wider market and increase the credibility of their business, while account owners earn passive income from rental fees. However, the risk of financial loss remains if the rented account experiences problems or is blocked by the e-commerce platform. Account owners also risk losing income if their accounts are blocked due to violations by renters. The views of Islamic economic scholars emphasize honesty and fairness in transactions, avoiding uncertainty (gharar). The Hadith prohibits buying and selling that contains gharar (HR. Muslim). Regulations such as the ITE Law and the Consumer Protection Law also prohibit illegal access and misleading transactions. This study highlights the importance of more specific regulations and stronger legal protection. Compliance with regulations needs to be improved, and clear contracts and financial protection mechanisms must be established to manage risks. Thus, the practice of renting e-commerce business accounts can run more safely and efficiently, providing optimal economic benefits for all parties involved.
Tantangan dan Solusi dalam Monitoring DPS pada Laznas : Studi Analisis Peraturan Zakat Ma’ruf, Farid
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 01 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v16i01.1828

Abstract

Zakat management in Indonesia faces significant challenges related to the interpretation and implementation of the Zakat Law (Law No. 23 of 2011), the effectiveness of the Minister of Religious Affairs regulations, and coordination between Baznas and zakat institutions. These issues include unclear regulations, inconsistent policies, and lack of synergy between related institutions, which hamper the effectiveness of sharia supervision. This study aims to identify the main challenges in zakat management, analyze possible solutions, and provide policy recommendations to improve the effectiveness of sharia supervision and zakat management in Indonesia. The research method used is a qualitative approach with documentation study techniques and critical analysis. Data were collected from literature, annual reports, official documents, and related regulations such as the Zakat Law, Minister of Religious Affairs regulations, and Baznas regulations. Analysis was conducted to evaluate issues in regulations, DPS competency, and support from zakat institutions. This study found that the main challenges lie in the interpretation of regulations, inconsistent implementation, and lack of coordination between zakat institutions. Recommended solutions include revising regulations to improve legal clarity, collaborating with external parties to enrich supervision, and implementing modern technology for monitoring efficiency. Recommendations for the government and Baznas include strengthening the capacity and independence of the Sharia Supervisory Board (DPS), as well as increasing transparency through technology. The implementation of these recommendations is expected to increase the effectiveness of zakat management and its benefits for the community.
Performa Bank Syariah: Analisis Kinerja BPRS Kota dan Kabupaten Bekasi Tahun Buku 2022-2023 Habibah, Inna Imanestia
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 01 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v16i01.1829

Abstract

This study aims to analyze the performance of Islamic Banks using the Islamic People's Economic Bank Performance analysis approach. This study takes BPRS objects domiciled in Bekasi City and Regency with the 2022-2023 Fiscal Year published on the website of the Republic of Indonesia Financial Services Authority (OJK). The quantitative method with a descriptive approach is the instrument of this study. The findings of the study indicate that several BPRS banks experienced a decline in performance, while others experienced an increase. This indicates that banks must continue to innovate and develop more effective strategies to face various challenges in the Islamic banking industry. This study suggests increasing operational efficiency, developing more innovative products and services, and increasing the ability to manage risk.