cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 104 Documents
 7   8   9   10   11 
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 Imam Fachruddin; Luthfi Pratama
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 Gunaldi Ahmad; Uus Syaripudin
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 Rachmad Saleh Nasution
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 Rusdi Hamka Lubis
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 Andi Iswandi
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.
Integrasi Islamic Renewable Fund dan Green Islamic Note untuk Microgrid Hijau Berbasis Ekonomi Syariah Zahira Al-Ghifari; Aisyah Adifa Azzahidah; Nazwa Zaliaputri; Alendra Nauval Mufti Rayhan
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 18 No. 01 (2026): 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/jw2ntw36

Abstract

The global energy crisis and rising carbon emissions caused by the continued dependence on fossil fuels have become major challenges to sustainable development, including in Indonesia. In the higher education sector, the implementation of renewable energy through the green campus concept still faces significant obstacles, particularly limited green financing, low participation of academic communities, and the lack of integration between Islamic economics and renewable energy technology. Nevertheless, universities possess a strategic role as centers of innovation and education capable of fostering a younger generation that supports the transition toward a sustainable Islamic green economy. This research employs a normative-juridical method using conceptual and qualitative-descriptive approaches with a normative-conceptual orientation through library research on regulations, Islamic economic theories, green finance, and renewable energy concepts. The study aims to formulate an innovative, participatory, and sustainable sharia-based financing model to support the development of green microgrids within university environments through the integration of the Islamic Renewable Fund (IRF) and Green Islamic Note (GIN). The findings reveal that GIN functions as a community-based Islamic green financing instrument that enables students, lecturers, alumni, and the broader academic community to participate as investors in renewable energy projects through a digital, transparent, and sharia-compliant mechanism. In addition to serving as a micro-investment scheme based on mudharabah and musyarakah principles, GIN also acts as an experiential learning platform that strengthens students’ green skills, Islamic financial literacy, leadership capacity, and ecological awareness. Therefore, the integration of IRF and GIN has the potential to establish energy-independent and environmentally sustainable campuses while simultaneously advancing Islamic economic development in the era of global energy transition.
Structural Barriers of Shariah Life Insurance for Gig Economy Workers (Takaful Design) Ardy Firman Syah
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 17 No. 02 (2025): 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/eaxq8469

Abstract

This study aims to examine the structural life insurance protection gap experienced by gig workers and to assess the potential of Shariah-compliant life insurance (family takaful) as an inclusive risk protection mechanism. The central research question asks how gig economy labor characteristics interact with existing takaful design assumptions to produce institutional exclusion from life insurance coverage. Employing a qualitative research design, the study draws on semi-structured interviews with gig workers, takaful practitioners, Shariah scholars, and regulators, complemented by document analysis of takaful contracts, regulatory guidelines, and fatwas. Thematic analysis is used to identify patterns of misalignment between gig workers’ income realities and insurance structures. The findings reveal that low participation in life insurance among gig workers is not driven by lack of risk awareness or religious resistance, but by structural incompatibility. Fixed contributions, long-term contractual assumptions, and formal employment bias systematically exclude workers with irregular, platform-mediated incomes. Shariah principles such as ta’awun and tabarru’ are found to be normatively inclusive but weakly operationalized in current takaful practice. The study suggests that gig-adaptive takaful models—featuring flexible contributions, risk-focused coverage, and platform-facilitated enrollment—are necessary to translate Shariah principles into effective life-cycle protection for gig workers.
Dinamika Qard Hasan dan Riba Nasi’ah dalam Praktik Utang Bon Warung Madura Rohman
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 18 No. 01 (2026): 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: 10.59833/28qgx779

Abstract

This study examines the informal credit practice known as bon — a trust-based deferred payment system — that is widely practiced in Madurese-owned grocery stores (Warung Madura) operating across Indonesian urban areas. Despite the well-documented Islamic consciousness of Madurese traders, particularly their deliberate avoidance of bank interest on religious grounds (Hidayat et al., 2023), no prior research has systematically analyzed the bon system through the lens of fiqh muamalah. This study addresses that gap by employing a qualitative descriptive approach with a normative-empirical design, combining in-depth interviews, participatory observation, and documentation with comparative fiqh analysis grounded in classical Islamic jurisprudence and Fatwa DSN-MUI No. 19/DSN-MUI/IV/2001 on Al-Qardh. The findings identify three typologies of bon practice. The first two typologies — characterized by uniform pricing between cash and credit purchases, voluntary tenor, and the absence of any financial surcharge — substantively fulfill the rukun and conditions of qard hasan and are consistent with the maqashid al-shariah principle of hifzh al-mal (wealth preservation). The third typology, however — wherein a hidden price markup is applied to bon customers relative to cash buyers — constitutes riba nasi'ah under fiqh muamalah, regardless of whether the practitioner is aware of its prohibited nature. This finding reveals a critical paradox: traders who consciously reject institutional riba simultaneously operate a functionally equivalent mechanism at the micro-transaction level, indicating a gap between formal-institutional and substantive-jurisprudential Islamic consciousness. The study proposes a five-element shariah-compliant bon model as a practical recommendation for traders and policymakers developing informal Islamic microfinance frameworks in Indonesia.
Determinasi Pengetahuan Masyarakat tentang Produk Bank Syariah: Akses Informasi, Pendidikan, Pengalaman, dan Sosialisasi Elex Sarmigi; Endah Sri Wahyuni; Bustami Bustami; Azhar Azhar; Samsul Bahry Harahap; Eva Sumanti
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 17 No. 02 (2025): 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/q8fzgf22

Abstract

This study aims to analyze the influence of education, access to information, experience, and Islamic banking socialization on the level of public knowledge regarding Islamic banking products. The study employed a quantitative approach using a survey design. Data were collected through Likert-scale questionnaires distributed to 264 respondents in Sawahan Koto Majidin Village selected through a sampling technique. Data analysis was conducted using multiple linear regression, including partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The findings reveal that, partially, education, access to information, and experience do not have a significant effect on the public’s level of knowledge regarding Islamic banking products. In contrast, Islamic banking socialization has a positive and significant effect. Simultaneously, all independent variables significantly influence the level of public knowledge. These findings indicate that improving public literacy regarding Islamic banking products is more effectively achieved through intensive and sustainable socialization and educational programs. This study highlights the importance of integrated educational strategies in strengthening public Islamic financial literacy.

Page 9 of 11 | Total Record : 104

 7   8   9   10   11 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 18 No. 01 (2026): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 17 No. 02 (2025): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 17 No. 01 (2025): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 02 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 16 No. 01 (2024): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 02 (2023): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 01 (2023): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 01 (2023): Al Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 14 No. 02 (2022): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 14 No. 02 (2022): Al Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 14 No. 01 (2022): Al Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 14 No. 01 (2022): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 13 No. 02 (2021): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 13 No. 02 (2021): Al Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 13 No. 01 (2021): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah More Issue