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AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam
Published by Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
ISSN : -     EISSN : 28283813     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam (E-ISSN: 2828 - 3813) is a quarterly journal that is published in February, May, August, and November. AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam seeks Review articles, Case reports and original contributions from all areas of: Islamic Economics and Finance including business and management: Banking, Insurance, Accounting, Business Ethics and Legal Issues, Work Ethics, Islamic Work Ethics, Corporate Social Responsibility, Financial management, Business management, Business policies, strategies, and performance, Business and retail research, Business policy and decision-making, Business security and privacy issues, E-Business, International business issues, Consumer behavior, Customer relationship management, Marketing management and strategies, Relationship management, Management and retail marketing, Public relations and retail communication, Creativity in Internet management and retailing, Innovation and product development. The Journal invites original Research Papers, Review articles, Technical or Case reports and Short communications that are not published or not being considered for publication. This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 128 Documents
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THE ROLE OF ZISWAF INSTITUTIONS IN INCREASING THE ECONOMIC INDEPENDENCE OF VULNERABLE COMMUNITIES Mabruroh, Ahda Inayati; Itang; Sulaeman Jajuli
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 03 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i03.1703

Abstract

This study aims to explore in depth the role of productive economic empowerment strategies carried out by ZISWAF institutions. The research method used is a literature study with a qualitative approach, which focuses on literature search, analysis of various previous research results, and conceptual interpretation of the role of ZISWAF in community economic development. The results of the study show that ZISWAF institutions not only function as distributors of social funds to mustahik groups, but also play a strategic role as agents of economic transformation. This can be seen from the programs they run, including productive zakat management, skills training, small business assistance, and community development based on Islamic values. Through these programs, ZISWAF does not merely provide short-term assistance, but also builds the economic foundation of the community to be more independent and competitive. Furthermore, the empowerment strategy implemented by ZISWAF institutions has advantages in terms of sustainability. This is because the programs emphasize the economic independence of mustahik, so that they not only receive assistance but are also encouraged to become muzaki in the future.
ANALYSIS OF PUBLIC TRUST IN BANKING SERVICES: A COMPARATIVE STUDY OF CONVENTIONAL BANKS AND SHARIA BANKS IN MAKASSAR CITY D Talli, Abdul Safrin; Sulaiman
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 03 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i03.1706

Abstract

This study analyzes the level of public trust in banking services by comparing the perceptions of conventional bank customers and Islamic bank customers in Makassar City. The study uses a cross-sectional survey design involving 400 respondents selected through stratified purposive sampling so that the data obtained can represent community groups based on the type of bank used. The results show that, in general, both types of banks received relatively high trust scores, indicating that the people of Makassar City have a positive view of banking services. However, there are differences in the dominant factors that influence customer trust levels in each type of bank. In conventional banks, the main factors are consistent service quality and good institutional reputation. This shows that the image of professionalism, credibility, and excellent service are key to maintaining customer trust in conventional banks. Conversely, in Islamic banks, customer trust is more determined by compliance with sharia principles, followed by service quality. This means that the dimensions of religiosity and Islamic legal compliance values are crucial aspects that cannot be ignored by Islamic banks in managing their relationships with customers.
ANALISIS PENGARUH PENGGUNA INTERNET DAN TRANSAKSI E-COMMERCE TERHADAP PERTUMBUHAN EKONOMI INDONESIA TAHUN 2011-2023 Maduwu, Benyamin; Nopeline, Nancy; Luter Purba, Martin
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 03 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i03.1712

Abstract

The purpose of this study is to determine how Indonesia's economic growth from 2011 to 2023 is influenced by the number of internet users and the value of e-commerce transactions. The technique used is multiple linear regression analysis. The secondary data used comes from the Central Statistics Agency (BPS), Databoks, and APJII. Eviews 13 was used for data processing. This study found that although the value of e-commerce transactions had a negative and insignificant impact on Indonesia's economic growth between 2011 and 2023, the number of internet users had a positive and significant impact. The coefficient of determination was 0.790914, which means that the independent variable could explain 79.09% of the variance in the dependent variable. The government is expected to simplify licensing so that investors are interested in investing in telecommunications and e-commerce development and to tighten regulations on imported goods, such as limiting prices below $100 and prioritizing domestic products.
STUDI KASUS IMPLEMENTASI MODEL KOMUNIKASI PEMASARAN SOSTAC PADA CAFE 99% COFFEE & EATERY Safarwati Putri, Meri; Wilamadina, Ratu
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 03 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i03.1723

Abstract

This study aims to determine the effect of education level and income level on interest in cash waqf with religiosity as a mediating variable. This study is quantitative in nature. The population consists of 90 Muslim civil servants. Data were collected using a questionnaire with a Likert scale, validity and reliability testing, and hypothesis testing using SmartPLS 4.0 software. The results of the study show that education level has a positive and significant effect on religiosity, income level has a positive and significant effect on religiosity, education level has no effect on interest in cash waqf, income level has a positive and significant effect on interest in cash waqf, and religiosity has a positive and significant effect on interest in cash waqf. Education level has a positive and significant effect on interest in monetary waqf with religiosity as a mediating variable, and income level has a positive and significant effect on interest in monetary waqf with religiosity as a mediating variable. Therefore, it is recommended that the government organize regular religious programs in the work environment of Muslim civil servants because religiosity has been proven to be a major factor in driving interest in monetary waqf.
ANALISIS PENGELOLAAN DAN UPAYA PENYELESAIAN KREDIT MACET PADA PT. BPR LPN SUNGAI RUMBAI PERIODE TAHUN 2024 Hidayatullah, Chindy; Ermawati , Eka; Wiska, Mayroza
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 03 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i03.1734

Abstract

Based on research aimed at analyzing the management and resolution of non-performing loans at PT. BPR LPN Sungai Rumbai during 2024, it can be concluded that non-performing loans are indeed a serious challenge because they can disrupt the bank's financial stability and reduce customer confidence. Using qualitative descriptive methods and a case study approach, data was collected through observation, interviews, and documentation. The results of the study show that the non-performing loan rate reached 10%, double the OJK maximum limit of 5%. To deal with this, BPR implemented various strategies such as creditworthiness evaluation, active collection, credit restructuring, and collateral seizure, which were applied in about 50% of cases. The main factor causing non-performing loans was the debtor's inability to meet their obligations due to a decline in income. In conclusion, the credit restructuring policy is the most effective solution because it adjusts to the debtor's financial condition. The findings of this study have been validated through data triangulation, ensuring the reliability and accuracy of the results. In addition, the implementation of adaptive restructuring oriented towards the debtor's economic recovery has proven to be able to significantly reduce the risk of non-performing loans in the long term.
ANALISIS PENERAPAN PSAK 72 (SEWA) PADA PERUSAHAAN LOGISTIK DI INDONESIA Salihi, Said Saleh
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 03 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i03.1745

Abstract

This study aims to analyze the level of compliance and the quality of implementation of PSAK 72 (Leases) in logistics companies listed. Effective from January 1, 2020, PSAK 72 introduced significant changes, primarily the elimina tion of operating lease classification and the mandatory recognition of right-of-use assets and lease liabilities for almost all long-term lease contracts. The research employs a descriptive qualitative approach with content analysis methods applied to the financial statements and notes to the financial statements. The results show variation in the level of compliance and quality of implementation. Most companies have recogn ized Right-of-Use (RoU) Assets and Lease Liabilities in accordance with the provisions. However, significant differ ences were found in the qua lity of disclosures, particularly concerning key assumptions (discount rate), explanations of the transition impact, and details of future lease commitments. This study concludes that alth ough basic technical compliance is achieved, there is significant room for improvement in the depth and clarity of disclosures, as well as in the consistency of applying critical assumptions. These findings provide valuable input for regu lators, financial statement preparers, auditors, and financial statement users in evaluating the impact of PSAK 72 in this strategic sector.
CWLD.ID: INOVASI DIGITAL ORIGINAL SEBAGAI SISTEM AGGREGATOR PRODUK WAKAF UANG UNTUK MENINGKATKAN LITERASI DAN AKSESIBILITAS WAKIF Doni Maradona; Saiful Anwar
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 03 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i03.1748

Abstract

This study objectives to develop and analyse CWLD.ID, a digital platform that functions as an aggregator for Cash Waqf Linked Deposit (CWLD) products from various Islamic financial institutions (LKS-PWU). The research is encouraged by the low level of waqf literacy in Indonesia and the lack of integrated digital access to CWLD product information. The study employs a Design and Development Research (DDR) approach to design a prototype of CWLD.id, followed by a SWOT analysis to assess the platform's strengths, weaknesses, opportunities, and threats. CWLD.id includes features such as a CWLD product marketplace, Islamic waqf education, return simulations, and transparent reporting on fund usage and institutional legitimacy. The findings indicate that CWLD.id has significant potential to improve public literacy on cash waqf and facilitate easier access for wakif to choose products aligned with Islamic principles and social impact. This study also affirms that CWLD.id is an original digital innovation personally designed by the researcher as a practical solution in the cash waqf ecosystem in the digital era.
MENERAPKAN KONSEP PENGAMBILAN KEPUTUSAN TAKTIS BERBAGAI SITUASI BISNIS : MEMBUAT SENDIRI ATAU MEMBELI “KALENG” PADA PT. DEHO BITUNG Saptahani, Ayu; Mohezar, Suhana; Abdullahi Suni, Sani; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.971

Abstract

This study aims to determine the application of the concept of tactical decision making in various business situations of making your own or buying canned. To assist companies in making the right decision to choose the best alternative action among the available alternatives, it is necessary to calculate costs using various cost methods. One of them is relevant cost. This research is a descriptive study with the approach used is quantitative data, namely in the form of data that is manifested by the numbers of the calculation results. This research was conducted at PT Deho Bitung as the object of research located at Jalan Raya Madidir Bitung. Differential cost analysis is needed in accordance with the problems faced by the company in an effort to increase profits and reduce losses. The results seen from the comparison of differential costs show that the better decision is taken by PT Deho purchased from outside adjuvant cans because the cost is smaller or more efficient than making adjuvant cans themselves.
PENGARUH AKUNTANSI MANAJEMEN TERHADAP PENGAMBILAN KEPUTUSAN PADA PT. SULTRA KENDARI Suprianto, Hengki; Darmanto, Darmanto; Tabash, Mosab I.; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.972

Abstract

This study aims to analyse the extent of the influence of management accounting on decision making at Bank Sultra Kendari a Branch. Quantitative descriptive methods, data collection using questionnaire techniques, respondent characteristics using classical assumption regression models, research descriptions using simple linear analysis, T test (Persial) and determination coefficient test (R2). The results management accounting variables had an effect on decision making, which was shown by the results of simple linear regression through the T test, where the results of the T test of the management accounting variable (X) tcount value 19.423> ttable value 2.024 with a significance value of 0.0000 which is below 0.05. Then test the hypothesis H1. From the results of the management accounting analysis method, it shows that there is a significant influence on decision making at Bank Sultra Kendari. The coefficient of determination R Square (???? 2) of 0.908 means that the effect of variable Y (decision making) is 90.8%. The remaining 9.2% (100% - 90.8%) is influenced by other unknown factors and is not included in this regression analysis.
MENGANALISA SISTEM SEDIAAN TRADISIONAL DENGAN SISTEM JUST IN TIME DAN THEORY OF CONSTRAINT: STUDI KASUS PADA CV BERKAT ASIA YANG MEMILIH MENGGUNAKAN SISTEM JUST IN TIME Oktadyahtul Asbi, Suci; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.973

Abstract

This study aims to determine and analyse the traditional inventory system or method with the just in time system and the theory of constraints in a cooperative partnership company, namely CV Berkat Asia. This type of research is descriptive qualitative research with a case study approach. This research analyses and describes the phenomenon of applying certain methods in calculating the cost of goods manufactured. Based on information from the data, it is known that in the process of managing raw materials CV Berkat Asia the cost of ordering and shipping raw materials reaches Rp 2,000,000 / month, storage costs Rp 1,000,000 / month, by using just in time, the ordering of raw materials is carried out more frequently, namely 5 orders per month with the number of working days for 1 year only 10 months, with 26 working days each month. As a manufacturing industry that is still in the process of development, it is necessary to apply various methods of calculating production costs to find which method is most suitable for the company's activities, therefore CV Berkat Asia chose to use the just in time method.

Page 11 of 13 | Total Record : 128

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