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
Sistem IT Bank BSI Sering Trouble: Analisis Sentimen Netizen di Aplikasi X Sururi, Miftahus
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 dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/gmxp6h22

Abstract

Penelitian ini menganalisis sentimen netizen terhadap Bank Syariah Indonesia (BSI) di aplikasi X, khususnya pada keluhan dan tanggapan terkait gangguan layanan, masalah keamanan, dan manajemen. Data menunjukkan mayoritas sentimen negatif, dengan keluhan utama mengenai gangguan layanan pembayaran, tarik tunai, top-up e-wallet, dan mobile banking. Selain itu, kritik tajam diarahkan pada manajemen keamanan data nasabah akibat serangan ransomware. Masalah rekrutmen yang dianggap tidak berdasarkan kualitas juga menambah persepsi negatif terhadap bank ini. Meski demikian, terdapat respons positif terkait inisiatif sosial seperti penggalangan dana wakaf, yang mendapat apresiasi dari pengguna. Sentimen netral muncul dari komentar informatif dan pengguna di daerah dengan keterbatasan alternatif perbankan yang tetap memilih BSI. Penelitian ini menyimpulkan bahwa BSI perlu meningkatkan infrastruktur teknologi dan keamanan, serta respons cepat terhadap masalah layanan dan data nasabah. Dengan perbaikan ini, BSI diharapkan dapat meningkatkan kepercayaan dan loyalitas nasabah di masa mendatang.
Rekonstruksi Teori Nilai dalam Perspektif Ekonomi Syariah: Pendekatan Maqasid Syariah Fachruddin, Imam; Pratama, Luthfi
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 02 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/8frp2617

Abstract

This study aims to reconstruct the theory of value based on the Maqashid al-Shariah approach, which refers to the five main objectives of Islamic law: the protection of religion (din), life (nafs), intellect (aql), lineage (nasl), and wealth (mal). The research employs a qualitative method with a normative-philosophical approach and a literature review of both classical and contemporary economic thought from conventional and Islamic economics. The findings reveal that the theory of value in Islamic economics is not solely determined by market mechanisms but must align with the principles of justice, public interest (maslahah), and balance as embedded in Maqashid al-Shariah. The value of an economic activity is assessed not only based on its material benefit but also on its contribution to collective well-being and the moral sustainability of society. Thus, this reconstruction of the value theory contributes to the development of a more ethical, inclusive, and purpose-driven Islamic economic system. The study recommends integrating the maqashid concept into the development of Islamic economic theory and policy in a more systematic manner.
Bisnis Syariah, Sengketa Perdata dan Tindak Pidana Ahmad, Gunaldi; Syaripudin, Uus
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 02 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/9jbsgg26

Abstract

This article explores the intersection of sharia business practices with civil disputes and criminal acts in Islamic banking. It examines legal challenges arising from late repayments, fraudulent contracts, and criminal offenses related to sharia financial transactions. Using a qualitative method with statutory, juridical, and historical approaches, this study draws upon primary legal sources including decisions from religious courts, appellate rulings, cassation decisions, and Law No. 21 of 2008 on Sharia Banking. Secondary sources include books, journal articles, and other regulatory documents. The findings of this study indicate that sharia business must adhere to principles such as transparency, fairness, and halal compliance. Furthermore, disputes in sharia business are increasingly adjudicated through religious courts, while criminal violations are prosecuted under specific provisions in the Sharia Banking Law. The paper underscores the importance of legal safeguards to support the rapid growth of sharia-based financial institutions in Indonesia.
Maqashid al-Shariah sebagai Solusi atas Problematika Kontemporer Ibadah Kurban Nasution, Rachmad Saleh
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 02 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/3pa2ga19

Abstract

The practice of Qurban (animal sacrifice) is one of the significant rituals in Islam, carrying deep spiritual and social values. However, its implementation on the ground often faces various technical, social, economic, and legal challenges that affect its effectiveness and overall benefit. This paper comprehensively examines the jurisprudential aspects of Qurban, the emerging contemporary issues, and practical solutions based on the approaches of maqashid al-shariah and contextual fiqh. The study highlights that technical problems such as the lack of qualified slaughterers and inadequate slaughtering facilities, as well as socio-economic issues like unequal meat distribution and low public awareness, are among the main challenges. Additionally, differences in fatwas among Islamic institutions and the lack of clear legal regulations contribute to confusion and potential misuse in Qurban practices. Proposed solutions include improving slaughter training programs, utilizing technology for transparent distribution, enhancing public education, and harmonizing fatwas from Islamic bodies such as MUI, NU, and Muhammadiyah to better meet the needs of both urban and rural communities. The maqashid al-shariah approach serves as the primary framework in formulating solutions that are not only compliant with Islamic law but also offer broad and sustainable social and economic benefits. This paper aims to serve as a reference for scholars, practitioners, and policymakers in optimizing the implementation of Qurban in the modern era.
Ultra-Poor Graduation Model: Evaluasi Implementasi Program di Indonesia Lubis, Rusdi Hamka
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 02 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/00w95836

Abstract

The Extreme poverty remains a major challenge in Indonesia’s socio-economic development. One innovative approach implemented to address this issue is the Ultra-Poor Graduation Model (UPGM). This model is designed as a phased intervention to help extremely poor households achieve economic self-sufficiency through six key components: participant targeting, consumption support, productive asset transfer, skills training, intensive coaching, and access to financial services. This study evaluates the implementation of UPGM in Indonesia by examining adapted programs such as the Graduation Program under PKH (Conditional Cash Transfer Program) and empowerment initiatives by non-governmental organizations (NGOs), including Rumah Zakat and PKPU Human Initiative. The evaluation results indicate increases in income, ownership of productive assets, and positive changes in participants’ consumption patterns. However, several challenges remain, such as accurate targeting of beneficiaries, limited human resources for coaching, and the risk of participants falling back into poverty after the program ends. Comparisons with UPGM implementation in Bangladesh and Ethiopia highlight the importance of intensive mentoring, integration with social protection programs, and market access to ensure long-term program sustainability. Therefore, strengthening policies, continuous monitoring, and cross-sector collaboration are essential for optimizing UPGM as a strategy to eradicate extreme poverty in Indonesia.
Transisi dari PSAK 109 ke PSAK 409: Implikasi Standar Akuntansi Syariah terhadap Transparansi Pengelolaan Zakat Iswandi, Andi
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 02 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah dan Hukum, Universitas PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/hsganf37

Abstract

This study examines the transition from the Indonesian Financial Accounting Standard (PSAK) 109 to PSAK 409 in the context of zakat management in Indonesia. The change in standards reflects the Sharia Accounting Standards Board's (DSAS) efforts to enhance the relevance, reliability, and transparency of financial reporting by zakat management institutions. PSAK 409 introduces a more comprehensive approach to the recognition, measurement, presentation, and disclosure of zakat funds, emphasizing accountability and compliance with Sharia principles. This research adopts a qualitative approach through literature review and in-depth interviews with zakat managers and Islamic accounting practitioners. The findings indicate that the implementation of PSAK 409 has the potential to improve transparency and public trust in zakat institutions, although it faces challenges such as technical readiness, understanding of the new standards, and the need for training among stakeholders. Furthermore, PSAK 409 is seen as aligning zakat reporting with principles of good governance and Sharia integrity, thus supporting the strengthening of the Islamic economic system in Indonesia. The study recommends intensified socialization and training on PSAK 409, as well as collaboration among regulators, academics, and zakat institutions to ensure an effective and sustainable transition.