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TA'AMUL: Journal of Islamic Economics Jl. PP. Darul Ulum Banyuanyar Poto'an Daya Palengaan Pamekasan Madura Jawa Timur 69362, Indonesia
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Ta'amul: Journal of Islamic Economics
Published by Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan
ISSN : -     EISSN : 29640644     DOI : https://doi.org/10.58223/taamul.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
Taamul is a journal of Islamic Economics, published biannually on May and November by Islamic Economics Department, Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan, Indonesia. This journal encompasses original research articles and review articles only selected or invited authors), including Islamic Economics, Islamic Economics Law, Islamic Business Management Human Resource, Marketing, Halal Supply Chain, and Enterprise System, Islamic Banking and Finance, Islamic Philantrophy Zakat, Infaq, Shodaqoh, and Waqf, Islamic Business Ethics and Entrepreneurship, Islamic Insurance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 32 Documents
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Accountability for Presentation of Financial Statements Based on ISAK No. 35 with Maqashid Syariah Perspective: Case Study on Khusnul Yaqin Wage Orphanage Foundation Dewy Titik Murtosyiah; Ade Irma Suryani Lating; M. Dliyaul Muflihin; Nandha Nur Jagadhitawati
Ta'amul: Journal of Islamic Economics Vol. 2 No. 2 (2023): November
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v2i2.85

Abstract

This study examines the "Accountability of Presentation of Financial Statements Based on ISAK No. 35 with the Maqashid Syariah Perspective" at the Khusnul Yaqin Wage Orphanage Foundation. The research utilized qualitative methods, gathering data through interviews with foundation management, including the chairman, secretary, treasurer, and donors, and analyzing financial reports. The findings reveal that the foundation's management was unfamiliar with ISAK No. 35, resulting in non-compliance with these standards. However, the foundation demonstrated proper accountability in accordance with the principles of maqashid sharia, encompassing hifdz ad-din, hifdz an-nas, hifdz al-aql, hifdz al-mal, and hifdz an-nasb. Despite some challenges, the foundation is striving to improve accountability. The study recommends that orphanages adopt relevant accounting standards for financial reporting and enhance transparency through measures like establishing bulletin boards or websites to disclose financial information. Implementing these suggestions will lead to improved accountability and more effective financial management for orphanages in the future.
Analisis Konsep Upah dalam Perspektif Ekonomi Islam Fata, Zainol; Paesol, Paesol
Ta'amul: Journal of Islamic Economics Vol. 2 No. 2 (2023): November
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v2i2.90

Abstract

The economy is a very important factor in people's lives. In the economy there are several problems including sources in the economy itself. In economic sources, there are two sources, namely primary sources and secondary sources. Primary primary sources are agriculture, industry, trade, human labor, while secondary sources are tourism, salaries and transportation facilities. Along with the increasing living needs of workers and families that must be met, this has an impact on wage issues. This problem arises because there are multiple perceptions of this problem, wages are very important for workers because wages are a source of morning income for workers to meet their needs, while wages for employers are production costs that must be managed as well as possible so that production activities run optimally. Wages are the price paid for the services of workers in production activities. In other words, wages are the amount paid by the company for services or services provided to the company in production activities. In Islamic economics, compensation or wages are also referred to as ujrah. Determination of workers' wages is very closely related to the principles of justice and adequacy in Islamic economics. Clarity of contracts (transactions) and commitments based on the will to do so. Based on the problems above, the author wants to discuss how the concept of fair wages is where with fair wages no party is harmed either workers or laborers and employers, so the author gives the title analysis of the concept of wages in economic perspective. The research methodology used in this research is library research with a descriptive approach. The data in this research are primary and secondary data. Based on the explanation above, it can be concluded that wages in an Islamic economic perspective, namely salary, are payments given by employers to workers for their efforts to be involved in the production process. In the process of determining wages there are principles that must be considered. The principle in determining wages is fair and proper and also employers must consider the factors in determining wages for workers. The factor that must be considered in determining wages is the contribution made by workers to the company. The higher the contribution given, the higher the wages that must be given. However, in setting wages, workers cannot demand wages above the ability of the company
Implementasi Akad Ijarah Dalam Meningkatkan Pendapatan Mitra Ojek Online Abang Kurir Bangkalan Argarini, Galuh Mustika; Nisa', Khoirun
Ta'amul: Journal of Islamic Economics Vol. 2 No. 2 (2023): November
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v2i2.108

Abstract

This research is included in qualitative research using field research methods. The subjects of the study are the owners, employees/drivers, and consumers/business partners of Abang Courier Bangkalan (ABANK). Sampling uses the Snow Ball Sampling technique because it can expand the research subject. The purpose of this study is first, to find out how the implementation of the ijarah contract in online motorcycle taxis Abang Courier Bangkalan (ABANK). While the disadvantages are not including a list of fares on ABANK Passenger services, not including a list of shipping costs on social media when ads are published, it become an anomaly in society about how much food is sold. In this case, there is potential harm to consumers in terms of comfort and satisfaction, but there is no material loss. Because no party is harmed, and both parties are willing and ridho, then the ijarah contract that is carried out is legally valid. Apart from that, some of these shortcomings do not affect sales results, this is proven by the increasing number of partners joining the Abang Courier Bangkalan (ABANK) online motorcycle taxi and the increase in profits from these partners, so that partners are increasingly active in increasing the types of goods sold.
Produksi Menurut Pemikiran Muhammad Abdul Mannan Mutmainah, Mutmainah; Hasan, Hasan
Ta'amul: Journal of Islamic Economics Vol. 2 No. 2 (2023): November
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v2i2.110

Abstract

Producing a product in economic activities requires a production process that allows consumption, distribution or exchange of goods and services. The aim of this research is to find out Islamic Economics Theory and Practice related to production according to Muhammad Abdul Mannan's Perspective. This research is a library research study. There are two data sources, these are (1) primary data sources, and (2) secondary data sources. Data collection methods include: direct quotations and indirect quotations. Meanwhile, the data analysis is a content analysis technique. The results of this research are Production in Islamic Economics Theory and Practice according to Muhammad Abdul Mannan's perspective, showing that production prioritizes the concept of the welfare of the people which is guided by the Koran and Hadith, by adhering to the basic principles of Islamic economics including, faith, prophethood, government and results so as to create justice and prosperity for the present and the future. In order for production to continue to grow, it is influenced by several factors, including: Land, labor, capital and organization
Al-Muassasaat al-Nasyiah fi Aljazair fi al-Tanmiyah al-Iqtishadiyah: Ma'ayir al-Najah wa Subul al-Tathawwur Sayah, Nadia
Ta'amul: Journal of Islamic Economics Vol. 2 No. 2 (2023): November
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v2i2.158

Abstract

It can be said at the beginning that the economy is the basis of life and the construction of the earth, and because it is so, it is necessary to know its goals, and determine its foundations and principles, which are in line with the teachings of the Islamic religion through its provisions regulating economic life, and this places on the shoulders of institutions a very great responsibility, from their inception until their attainment. Glory and the pinnacle of success. Today's economy has also become obligated to keep pace with what has resulted from globalization and new developments at all levels, and it is also obligatory for us - the state, institution and individual - to develop thinking and keep pace with the situation, and to search for a solution that eliminates unemployment or reduces its spread among members of society, as well as exploiting competencies and ideas in investment projects. It is supported by the state through its various financial institutions, or established by the individual based on his independent financial resources. That's the start-up. Therefore, through this research paper, we are trying to shed light on the emerging institutions in Algeria and their role in economic development, and we examine their nature, characteristics, advantages, types, the extent of their impact on the individual and society, and what are their components that guarantee their survival and continuity? Finally, let us conclude that the innocence and importance of the idea is not the only condition for the success of the emerging project; The project leader must avoid common mistakes that could lead to a decline in the performance of his project, such as failure to retain ideas properly, or failure to implement ideas in an appropriate manner, thus wasting time and resources. The entrepreneur is also supposed to be fully aware of the nature of The challenges that he may face, whether they are internal challenges in a disharmonious work environment, or external challenges in light of the intense competition between companies. This awareness is what will qualify the emerging project owner to deal with challenges with great flexibility and take advantage of existing opportunities. The Islamic economy is also based on economic freedom governed by Sharia values and morals, and is also based on social solidarity, including the obligatory or desirable areas of spending that it has legislated.
Comparison of Fundamental Analysis of PT Sharia Shares. Indofood Sukses Makmur Tbk (INDF) & PT. Mayora Indah Tbk (MYOR) in 2022 as an investment decision Nurkhosiah, Siti; Suhendar, Fikry Ramadhan
Ta'amul: Journal of Islamic Economics Vol. 3 No. 1 (2024): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v3i1.201

Abstract

Investment is an alternative for an investor, a company to develop its business, while for a company getting additional new capital from investors which the company uses is basically aimed at developing the company's operations. However, investors must carefully choose a company as a place to gain profits, so this research aims to determine the level of financial health of a company in operational activities as one of the foundations for an investor to make investment decisions. An investor needs to carry out risk management in investing to minimize losses that will impact the company's performance. There are various kinds of investments that can be made by companies or individuals, starting from Sukuk, SBSN, SUN, and so on. This research uses empirical qualitative methods with company fundamental analysis, namely by using secondary data from the financial reports of PT. Indofood Sukses Makmur Tbk (INDF) & PT. Mayora Indah Tbk (MYOR) in 2022 by analyzing financial reports with fundamental analysis of shares. the Sharia. This fundamental analysis uses ROE, ROA, PER, DER, PBV, NPM, GPM and ROI calculations to measure how a company has optimal operational performance for long-term investment activities. The results of this research inform that the performance of the Company PT. Mayora Indah Tbk is better than the performance of PT. Indofood Sukses Makmur Tbk in 2022 when viewed from the financial report with fundamental analysis. Both companies can be categorized as good if seen from their financial reports, only that PT. Mayora Indah Tbk is superior to PT. Indofood Sukses Makmur Tbk so that it can provide information for investors in developing their business.  
Analysis of Good Amil Governance Based on the Zakat Core Principle at BAZNAS Tasikmalaya Maspupah, Ima
Ta'amul: Journal of Islamic Economics Vol. 3 No. 1 (2024): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v3i1.205

Abstract

Zakat management in Indonesia is experiencing rapid progress. One of the factors that drives the optimization of Zakat management in Indonesia is based on the enormous potential of zakat but which has not yet been realized optimally. One of the problems is that the level of public trust in zakat bodies is still low because zakat management is considered unprofessional because it has not implemented the principles of accountability and transparency. The governance of zakat bodies by implementing Good Amil Governance can increase the professionalism of amil so that, The aim of establishing BAZNAS is to maximize the potential of zakat which indirectly has implications for reducing poverty. The aim of this research is to analyze Amil's good governance and also assess Amil's governance based on the Zakat Core Principle at BAZNAS Tasikmalaya. This research uses a qualitative descriptive method with a field research approach. The results of the research show that BAZNAS Tasikmalaya has largely implemented good amil governance, and has carried out good implementation of zakat core principles regarding amil governance in this institution
The Role of Financial Technology In The Development of The Islamic Financial Industry In Europe: Qardus Platform As A Model Alzobui, Heyam Sami; Al-Zaghul, Mohammed Husain
Ta'amul: Journal of Islamic Economics Vol. 3 No. 1 (2024): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v3i1.206

Abstract

The study aimed to demonstrate the role of Islamic financial technology platforms that they can contribute to the development of the Islamic financial industry and its spread in the countries of the world, in line with the technological development and digital transformation that the world is witnessing, which includes most sectors, and the steps taken by Islamic financial institutions to keep pace with the development taking place in the world. In order to preserve the existence of Islamic finance and accelerate the growth of the Islamic economy, among these platforms that deal in accordance with the provisions of Islamic Sharia that have emerged in Europe is the Qardus platform, in which financing is characterized by high risk and high reward. The study concluded that Islamic financial technology platforms have a major role in The development of the Islamic financial industry globally
Sharia Maqashid-Based Zakat Management At Laz (Amil Zakat Institution) Al-Bunyan Bogor City Mulauddin, Aforisma; Agustin, Ratna Nur
Ta'amul: Journal of Islamic Economics Vol. 3 No. 1 (2024): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v3i1.209

Abstract

Zakat Management is a process related to managerial activities in Zakat so that the funds collected in Zakat can be managed and distributed properly to the parties who are entitled to receive it. The purpose of this study is to determine the management of Zakat Management at LAZ Al-Bunyan Bogor City, To determine the supporting and inhibiting factors of zakat management at LAZ Al-Bunyan Bogor City and to know the efforts of LAZ Al-Bunyan in Risk Management of Zakat Management. This research uses qualitative research methods with primary data collection methods in the form of interviews and secondary data from books, journals and relevant articles on the discussion of Zakat Management which is processed based on the observations of researchers in the field. The Work Program of LAZ Al-Bunyan carrying Maqashid Shari'ah includes: Programs to safeguard Religion, Programs to safeguard the Soul, Programs to safeguard Intellect, Programs to safeguard offspring, and Programs to safeguard Property. The supporting factor for zakat management at LAZ Al-Bunyan is the trust of the community, while the inhibiting factor is that zakat literacy is still relatively low. Preverentive steps or efforts to get out when facing problems (risk management) is one of them with the level of supervision. Management of Zakat Management at LAZ Al-Bunyan Bogor City in its application is appropriate and complete as Management Theory contains Planning, Organizing, Implementing, and Supervising.
Challenges Of Indonesian Small Micro Enterprises (MSEs) In Fulfilling Halal Certification Obligations October 2024 Naisabur, Nanang; Putra, Haris Maiza
Ta'amul: Journal of Islamic Economics Vol. 3 No. 1 (2024): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v3i1.215

Abstract

The challenge of mandatory halal regulations contained in Law Number 33 of 2014 concerning Halal Product Guarantees (UU JPH) and its derivatives, means that products entering, circulating and being traded in Indonesian territory must be halal certified. However, until now there are still micro and small enterprises (MSEs) in Indonesia that have not fulfilled this requirement. So the Indonesian government, in this case BPJPH, needs Pentahelix synergy by providing stricter outreach to business actors in its implementation. The aim of this research is to reveal the challenges faced by micro and small enterprises (UMK) throughout Indonesia in fulfilling halal certification obligations. The method used in this research is analytical descriptive analysis, namely describing and analyzing the challenges of micro and small enterprises (UMK) throughout Indonesia in fulfilling halal certification obligations. The research results prove that based on the JPH regulations, there are 3 product groups that must be halal certified as of October 17 2024, namely first, food and beverage products. Second, raw materials, food additives and auxiliary materials for food and beverage products. Third, slaughtered products and slaughtering services. For micro and small enterprises (UMK) throughout Indonesia who have not carried out their halal certification obligations, they will be subject to sanctions in the form of written warnings, administrative fines, and the withdrawal of goods from circulation. It was stated that the sanctions applied were in accordance with the provisions in PP No. 39/2021 concerning the Implementation of the Halal Product Guarantee Sector. Keywords: Micro and Small Enterprises, Halal Certification, Mandatory Halal

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