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At-Tawazun, Jurnal Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Sangatta Kutai Timur
ISSN : 23548436     EISSN : 30258421     DOI : https://doi.org/10.55799/tawazun.v12i01.495
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Education Social Sciences
Ekonomi Syariah, Perbankan dan Keuangan Syariah, Akuntansi Syariah, Pemikiran Ekonomi Islam, Manajemen Sumber Daya Manusia Syariah, Filantropi Islam (Zakat, Infaq, Shodaqoh dan Wakaf), Etika Bisnis dan Kewirausahaan Syariah, Pemasaran Syariah, Topik lain yang berkaitan dengan ekonomi Islam.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 13 No. 02 (2025): December" : 6 Documents clear
PENGARUH PERTUMBUHAN PENDUDUK, KESEMPATAN KERJA TERHADAP TINGKAT PENGANGGURAN TERBUKA DI PROVINSI JAWA TENGAH DENGAN ZIS SEBAGAI MODERASI Triono, Triono; Nurhadi, Bayu
At-Tawazun, Jurnal Ekonomi Syariah Vol. 13 No. 02 (2025): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v13i02.449

Abstract

This study aims to determine whether population growth and employment opportunities influence the open unemployment rate in Central Java during 2019–2023, with ZIS serving as a moderating variable. This study uses a quantitative approach with secondary data. The analytical technique applied is multiple regression using EViews 12 software. The sample in this study includes the entire population. The results show that population growth, employment opportunities, and ZIS simultaneously and significantly affect the open unemployment rate. Population growth has a negative and significant effect on the open unemployment rate, while employment opportunities have a positive and significant effect. Furthermore, ZIS is found to moderate the relationship between population growth, employment opportunities, and the open unemployment rate.
ANALISIS KONSEP JUAL BELI DAN TEORI GHARAR DALAM PERSPEKTIF EKONOMI SYARIAH STUDI KASUS PENIMBUNAN MINYAKITA Irfan Fadilah, Muhamad; Jauharunnisa, Sevana; Ardillah Tidzkar, Misbah; Laila Salsabila, Zahra; Marlina, Lina
At-Tawazun, Jurnal Ekonomi Syariah Vol. 13 No. 02 (2025): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v13i02.783

Abstract

This study aims to examine the concept of buying and selling as well as the theory of gharar from the perspective of Islamic economics, using the case of Minyakita hoarding in Indonesia. In Islamic principles, trade is founded on justice, transparency, and mutual consent between parties; however, the hoarding of essential goods creates artificial scarcity and abnormal price increases, leading to uncertainty (gharar) in transactions. Within the framework of fiqh muamalah, gharar is strictly prohibited because it involves elements of speculation and market manipulation that can potentially harm society. Using a qualitative approach through a review of Islamic economic literature and an analysis of regulatory frameworks governing the distribution of basic commodities, the findings reveal that Minyakita hoarding constitutes gharar fahish (major gharar), which adversely affects economic stability, public access to essential goods, and overall social welfare. Such practices not only contravene the fundamental principles of trade but also violate the objectives of maqasid al-shariah, particularly the preservation of property (hifz al-mal) and the promotion of public welfare; therefore, stringent government supervision and stronger awareness of Islamic business ethics are crucial to ensure that trade practices remain fair, transparent, and conducive to sustainable economic development.
ANALISIS PENGGUNAAN SHOPEE PAYLATER DI KALANGAN MAHASISWA DALAM PERSPEKTIF RIBA Alief Pratama, Rexy; Anna Marisa Eriyani Iskandar, Putri; Nurhidayah Somantri, Annisa; Marlina, Lina
At-Tawazun, Jurnal Ekonomi Syariah Vol. 13 No. 02 (2025): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v13i02.792

Abstract

Islam prohibits usury because it is considered a practice that disrupts economic fairness. Within the digital economy ecosystem, the Shopee PayLater feature has sparked sharia-related concerns due to the application of interest charges and late payment penalties. This study employs a descriptive-analytical literature review to examine the Shopee PayLater system from the perspective of riba. The findings reveal that its installment mechanism indicates the presence of riba and potential elements of gharar, making it inconsistent with Islamic muamalah principles. Among university students, the service also stimulates consumptive tendencies and financial vulnerabilities—such as impulsive spending, growing debt burdens, financial stress, social tension, and risks related to personal data security. The interest-based installments, penalty fees, and insufficiently transparent terms suggest the presence of riba and gharar, which contravene key muamalah values such as justice, clarity, and mutual consent. Although Shopee PayLater offers convenient access to goods without upfront payment, it poses risks for users from both sharia and digital economic perspectives.
KEUANGAN MIKRO PADA KOPERASI KONSUMEN SYARIAH: MENINGKATKAN EFISIENSI DAN KEBERLANJUTAN DI ERA DIGITALISASI DAN EKONOMI KREATIF Hani’atul Latifah, Nur; Rahmadanie, Dhea; Sevia Tamara, Alda; Amalia, Varissa; B, Irwan
At-Tawazun, Jurnal Ekonomi Syariah Vol. 13 No. 02 (2025): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v13i02.802

Abstract

Microfinance management in Islamic consumer cooperatives is a field that continues to grow in line with technological innovation and digital economic development. This study uses a qualitative method with a literature-study approach to examine various relevant concepts and theories in Sharia-based microfinance management. The discussion focuses on the concept of technological innovation, small-scale digital financial management, and the influence of the creative economy on the Islamic microfinance model. In addition, the Technology Acceptance Model (TAM) is studied to understand the acceptance of digitalization by cooperatives and Sharia MSMEs. This study shows that integrating Sharia principles such as justice, trust, and benefit with digital innovation and the creative economy can improve the efficiency, transparency, and sustainability of microfinance management. It confirms that developing digital-based microfinance from a Sharia perspective has great potential to strengthen governance, increase inclusivity, and adapt to modern economic dynamics.
FINTECH SYARIAH DALAM MANAJEMEN KEUANGAN MIKRO: TINJAUAN KONSEPTUAL TERHADAP INKLUSI KEUANGAN DIGITAL Dina Lutfiatunnisa, Farah; Septiani Putri, Adelia; Addini Magfiroh, Sabrina; Avrilia, Diva; Nuraulia, Maya; Rahman, Rahman
At-Tawazun, Jurnal Ekonomi Syariah Vol. 13 No. 02 (2025): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v13i02.805

Abstract

Advances in digital technology have transformed financial management practices, including those within Islamic finance. This study examines the role of sharia-compliant financial technology (fintech) in strengthening microfinance management and enhancing digital financial inclusion in Indonesia. Using a qualitative approach supported by a conceptual review, the study highlights the connection between Islamic ethical values and technological innovations implemented in Islamic microfinance institutions (MFIs). Sharia fintech not only facilitates financial transactions but also serves as an instrument for promoting an ethical, transparent, and equitable financial system aligned with sharia principles. The findings indicate that integrating sharia fintech with MFIs can broaden access to financial services, particularly for underserved communities and micro-entrepreneurs who often encounter barriers to formal financing. Despite these benefits, several challenges remain, such as regulatory gaps, limited digital literacy, and concerns over data security. Therefore, strong collaboration between the government, financial institutions, and technology sector stakeholders is essential to ensure that sharia fintech grows sustainably and delivers meaningful social and economic benefits to society.
ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA (KAJIAN IMPLEMENTASI DAN REALISASI DANA DESA, DESA CANDRA JAYA, MERAUKE) Parman, Parman; Ismail, Ismail; TPM Djanggo, Romualdus; Aji Wijaya, Wahyu; N. Lutfiah, Mirfa
At-Tawazun, Jurnal Ekonomi Syariah Vol. 13 No. 02 (2025): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v13i02.867

Abstract

The main purpose of village fund management is to support village development, economic empowerment and the implementation of village government. The expected output is the realization of a strong, independent and prosperous village. This research focuses on three main aspects, namely the planning of Village Fund expenditure, the effectiveness of the use of Village Fund, and the impact of Village Fund expenditure on community welfare which includes the fields of income, education, health, and infrastructure. The research method used is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation, and uses interactive data analysis which includes data reduction, data presentation, and conclusion drawn. The findings show that the management of the Village Fund has been running effectively and in accordance with the work plan, with the realization of the budget reaching 100% every year. The Village Fund has a positive impact on improving community welfare, especially through infrastructure development, improving education and health services, and community empowerment. However, the productive economic empowerment program still needs to be improved so that the benefits of the Village Fund can be felt more evenly and sustainably.

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