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Tujjar International Journal of Islamic Economics Development
Published by Universitas Muhammadiyah Pontianak
ISSN : 30642922     EISSN : -     DOI : 10.29406
Core Subject : Religion, Humanities,
Religion Humanities
Tujjar International Journal of Islamic Economic Development is a peer-reviewed economic journal that serves as a discussion forum for academics, researchers, practitioners, and scholars of Islamic business economics in the disciplines of Islamic banking, finance, entrepreneurship, human resources management, and management. Original research papers and reviews are published twice a year (in December and June) in this open access journal. This journal encompasses original research articles including, but not limited to: Islamic Business and Entrepreneurship Islamic Banking and Financial industry Islamic Business Management Islamic Business Ethics Islamic Development Economics Islamic Human Resources Management Islamic Monetary Economics Islamic Urban and Rural Economics
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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Indomaret Promotion Systems in Pontianak City: Fiqh Muamalah Perspective Primayudia, Doddy; Fitri, Amatul; Widiarni, Anis; Sari, Rani Puspita; Tanassy, Rika Putri
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 1 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i1.5728

Abstract

One form of Muamalah that is most often done by humans in general is buying and selling. In buying and selling activities, the term Promotiontion is often encountered, one form of Promotiontion in buying and selling practices is price discounts or discounts. The purpose of this study is to find out the practice of buying and selling in the Promotion system at Indomaret and to find out how the employee regulations in the practice of buying and selling. This type of research belongs to field research, where data is obtained from primary data in the form of interviews and observations, while secondary data is obtained from literature and data documentation. As for the results of this study, namely in the practice of buying and selling in the Promotion system, buyers are required to fulfill the requirements for purchasing goods with a predetermined minimum total expenditure. Indomaret itself also has a period once a week in conducting Promotiontions. Regulations against employees are allowed to buy the product being Promotionted, even though there is no written regulation for the employee himself, but if he takes other people's rights in purchasing the product being Promotionted, he will get a verbal or written warning sanction if known by Indomaret. The legal basis for buying and selling at Indomaret must be the willingness of both parties in the transaction. Whereas in the perspective of fiqh Muamalah, the Promotion system in buying and selling practices at Indomaret, to be precise, on Jalan Jenderal Urip Pontianak, West Kalimantan City, is permissible as long as no party feels disadvantaged and in accordance with Islamic law.
Relationship Between Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) and Other Financial Authorities Anshori, Aiyub; Nurlia, Nurlia
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 1 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i1.5729

Abstract

Historically, DSN-MUI is under the MUI structure that was officially established in 1998. DSN-MUI is an independent religious institution that does not have the authority to enact legal regulations directly in regulating Shariah banking activities. Furthermore, the DSN-MUI is an advisory body that is not under any financial authority. It is also not intervened by the state in issuing fatwa. Besides that, as DSN-MUI is not a state institution it is not involved in any form of legislation activities. However, DSN-MUI’s roles and functions have been legitimized through Law No 21 of 2008 pertaining to Islamic Banking implicitly. Therefore, this research seeks to identify the legal authority/status of Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) in Islamic Financial Institutions in Indonesia. The result of this research shows that DSN-MUI is an independent authority which is the main body in Shariah matters to determine and maintain the products, services, and operations in every Shariah business entity in carrying out the business on the right track. Nevertheless, there are implications of being an independent institution. Firstly, DSN-MUI is not bound by regulations to oversee financial institutions, the reason why there is no budget allocated to it by the government. Secondly, because DSN-MUI is not a legal authority it does not have the right to impose penalties on financial institutions which do not comply with Islamic law through fatwas. Likewise, DSN-MUI is unable to law enforce the fatwa to Islamic Financial Institutions, even though they play vital roles in IFIs in Indonesia since every business entity must be certified by DSN-MUI.
Capital Adequacy Analysis of Indonesian Sharia Bank: 2015-2022 Fitri, Amatul; Widiarni, Anis; Sari, Rani Puspita; Tanassy, Rika Putri; Sahara, Sahara
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 1 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i1.5725

Abstract

This study aims to examine the effect of profitability (ROA), liquidity (FDR), and non-performing financing (NPF) on the Capital Adequacy Ratio (CAR). This research is descriptive qualitative research. The population and sample in this study are the annual financial statements of Bank Syariah Indonesia for the period 2015-2022 which are registered with the Financial Services Authority. Data was collected by recording documents and analyzed by interactive model analysis. The results of the study show that (1) profitability (ROA) has a negative effect on Capital Adequacy Ratio (CAR), (2) Liquidity (FDR) has an effect on Capital Adequacy Ratio (CAR), and (3) problem financing (NPF) has an effect on Capital Adequacy Ratio (CAR).
Examining The Ibra's Application in The Islamic Financing Product in The Malaysian Islamic Bank Nurlia, Nurlia; Bengana, Mohamed; Supriadi, Fenni
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 1 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i1.5726

Abstract

Ibra' (rebate) is a word used in Islamic banking that refers to Islamic banks offering refunds in exchange for the customer making an early settlement prior to a specified situation. After Bank Negara Malaysia issued a guideline on providing Ibra' to all Islamic financial institutions, the applicability of Ibra became widely accepted. There are several concerns that come from the use of ibra' and how ibra' has been implemented by Islamic banks, and this paper investigates these issues utilizing library research and case studies. Because of the Islamic banks' policy, real-world examples of how ibra' is used in Islamic banks are few. This paper traces and discusses that development.
Examining The Zakah Measurement Standards in Indonesia: A Comparative Study Between PSAK (No. 109) and AAOIFI FAS (No. 9) Nurlia, Nurlia; Anwari, M. Khairul
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 1 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i1.5727

Abstract

This article aims to examine the accounting treatments for corporate zakat as advocated by accounting rules and recommendations, as well as those used by relevant corporations. The goal is to verify their appropriateness and conformance to both Islamic and accounting theoretical perspectives. Accounting standards and recommendations relating to zakat are studied, including PSAK No. 109 and Financial Accounting Standard No. 9. Furthermore, research on Islamic financial institutions' actions is conducted to determine adherence to both standards and ontological components of zakat. This study demonstrates that there is a common misunderstanding of zakat, as demonstrated by numerous standards and guidelines, which has resulted in inappropriateness in their urged corporate zakat recognition and measurement, and presentation. These beliefs have opposed the true spirit of zakat in Islam in some way. Worryingly, some negative consequences may develop and have already been implicated in the Muslim community as a whole. The study's limitations and implications: This study gives an alternative viewpoint on the accounting treatment of corporate zakat with the purpose of giving a more accurate and fair assessment of zakat on corporate wealth that is more in line with the true spirit of zakat. Uniqueness and worth: The study blends both revealed and modern accounting knowledge in evaluating the standards and practices and presenting an improved and meaningful alternative.
The Role of Smart Contracts in Enhancing Mudharabah Contracts in Islamic Finance Zulfikri, Zulfikri; Hawariyuni, Weni; Nurlia, Nurlia
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 2 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i2.6444

Abstract

Islamic finance principles emphasize fairness, transparency, and risk-sharing in financial transactions, with Mudharabah contracts being a prominent embodiment of these principles. This research explores the transformative potential of blockchain-based smart contracts in Mudharabah arrangements. Smart contracts offer automated, transparent, and Shariah-compliant execution of Mudharabah agreements, addressing traditional challenges such as information asymmetry, moral hazard, and trust issues. By enabling real-time profit and loss sharing, risk management, and streamlined dispute resolution, smart contracts enhance the efficacy and trustworthiness of Mudharabah partnerships. The objective of this study is to examine the potential of Smart contracts in addressing the limitations and enhancing the Mudharaba contract, with the intention of its potential application by Islamic financial institutions. The findings show that the application of smart contracts has the potential to significantly enhance the technological, operational, and Sharia compliance aspects of the Mudharaba contract.
Islamic Economic Development: A Selected Literature Review Handoko, Luqman Hakim; Nurlia, Nurlia
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 2 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i2.6281

Abstract

The study on the concept and philosophy of Economic development in Islamic perspective are quite rare. There is gap between the concept and the current research that tend to on quantitative. Therefore, this study aims to investigate the literature on Economic development in Islamic perspective. this study used content analysis where the data retrieved from google scholar. The study found that the meaning and the concept of economic development are relatively similar to each other. May they differ in attention, some in detail, and some in general explanations. Interestingly, there are some studies, in the past scholars, who give attention to economic development. Interestingly, earlier scholars such as al-Mawardi, Ibn Khaldun and Shah Waliyullah has already elucidated widely on this matter. Their theory and explanation are some similar to the contemporary theory and some more comprehensive.
Illuminating Wealth Management: Insights From Maqasid Al-Sharia Ward, Tyrone Brandon
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 2 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i2.6048

Abstract

This paper explores the role of Maqasid al-Shariah within the framework of Islamic wealth management, shedding light on how it promotes a holistic, ethical, and sustainable approach to financial practices. Maqasid al-Shariah, a guiding principle based on the broader intentions of Islamic law, influences wealth management by infusing ethical considerations and ensuring alignment with societal benefits. Central to this is the five fundamental principles of Maqasid al-Shariah, which strive to promote welfare and justice in both worldly matters and the afterlife. This paper also elucidates the integration of these principles in wealth management practices, such as Islamic mutual funds, microfinance, and Zakat funds, and their influence on policy and governance within Islamic financial institutions. Furthermore, the paper navigates the challenges and opportunities in Islamic wealth management in light of Maqasid al-Shariah, providing strategic recommendations to reinforce Islamic finance practices, harmonize regulatory frameworks, and integrate financial technology effectively. Through the lens of Maqasid al-Shariah, the paper proposes a path forward that balances the financial, ethical, and social dimensions of Islamic wealth management. Keywords: maqasid al-Shariah, Islamic wealth management, fintech in Islamic finance
Management of Zakat, Infaq, and Shodaqoh Funds on MSME Empowerment Program in Lazismu West Kalimantan Rahmat, Rahmat; Anwari, M. Khairul; Primayudia, Doddy; Supriadi, Fenni
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 2 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i2.6388

Abstract

This study aims to determine the management procedures for ZIS (zakat, infaq, and shodaqoh) in the MSME empowerment program organized by Lazismu. This research method uses a qualitative descriptive research method approach, namely data collection techniques including observation, interviews and documentation in obtaining information related to the management of ZIS fund. The results showed that in the distribution of ZIS funds in the empowerment of MSMEs, it is expected to improve the economy of the people by carrying out MSME empowerment program activities that have been planned by Lazismu. There are two patterns of approach that can be chosen by prospective mustahik, including the empowerment of bound and unbound MSMEs. First, the empowerment of bound MSMEs is the empowerment of MSMEs that has been provided by Lazismu Kalbar (West Kalimantan) which is intended for mustahik. Second. The empowerment of unbound MSMEs is an empowerment intended for mustahik who apply for assistance to MSMEs that are just about to be run or that have been run by mustahik
Factors Affecting Interest of Western Kalimantan Students in Investing in Sharia Capital Markets Afifah, Khusnul Munawaroh; Anwari, M. Khairul; Sukardi, Sukardi; Anshori, Aiyub
TUJJAR INTERNATIONAL JOURNAL OF ISLAMIC ECONOMICS DEVELOPMENT Vol 1 No 2 (2023): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v1i2.6443

Abstract

The study aims to analyze the factors that influence the interest of Western Kalimantan students in investing in the Sharia capital market. Hypothesis testing using double linear regression analysis methods and classical assumption testing.Sampling techniques used random sampling, with samples taken as many as 100 students. The data used is primary data or direct data that comes from the students who are located in the research. The results of the research found that internally inner urge/internal factors, social motivation factors, emotional factors and peer factors have a positive and significant influence on the interest of Western Kalimantan students in investing in the Sharia Capital Market.

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