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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 77 Documents
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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.
OPTIMALISASI KUALITAS LAYANAN UMRAH BERBASIS TEORI PRODUKSI ISLAM: STUDI DI PT AMANINA TOUR & TRAVEL Herma Puspa Sari; Anis Afifatul Baroroh
At-Tawazun, Jurnal Ekonomi Syariah Vol. 14 No. 01 (2026): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v14i01.814

Abstract

The Umrah travel industry demands service providers who are not only professional, but also oriented to sharia values. This study aims to analyze the application of Islamic production theory in the management of Umrah services at PT Amanina Tour & Travel and examine the company's efforts in optimizing service quality based on sharia principles. The research uses a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The results of the study show that PT Amanina Tour & Travel implements the principles of Islamic production, namely monotheism, trust, justice, and transparency, at every stage of service, starting from cost openness, selection of partners who meet halal standards, the implementation of worship guidance, to services during the Umrah trip. Service quality optimization is carried out through employee training, periodic service evaluation, and strengthening a work culture based on Islamic values. The application of these principles has a positive impact on the trust and satisfaction of pilgrims through safe, transparent, professional, and sharia-compliant services. These findings show that Islamic production theory can be an effective foundation in improving the quality of Umrah services while realizing the value of blessings in the implementation of worship travel services.
ANALISIS STRUKTUR PASAR DAN STRATEGI PERSAINGAN PADA TOKO KUE BEPPA JANDA LAPAK MEMEY Alya Rafeyfa Asyla; Siti Latifaturrohmah
At-Tawazun, Jurnal Ekonomi Syariah Vol. 14 No. 01 (2026): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v14i01.826

Abstract

Understanding market structures and competitive strategies is important for the sustainability of small and medium-sized enterprises (SMEs) in the culinary sector. Beppa Janda Lapak Memey Cake Shop was selected because it has successfully survived amid intense local market competition. This study aims to analyze the market structure and competitive strategies implemented by the business. This study employed a descriptive qualitative method through interviews, observations, and documentation involving the owner and employees, supported by relevant literature. The findings indicate that the business operates within a market structure that closely resembles perfect competition, where prices are determined by market demand and supply. The competitive strategies adopted include affordable pricing, product innovation, and customer-friendly service. These strategies have proven effective in enhancing customer loyalty and strengthening the business's competitiveness in the local culinary market.
MONOPOLI DAN PENIMBUNAN DALAM PANDANGAN EKONOMI ISLAM: IMPLIKASI TERHADAP KEADILAN (STUDI KASUS TOKO SEMBAKO AL MUNAWARAH) Al Munawarah Al Munawarah; Arum Wijayanti
At-Tawazun, Jurnal Ekonomi Syariah Vol. 14 No. 01 (2026): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v14i01.849

Abstract

This study examines monopoly and hoarding practices in Islamic economics and their implications for price fairness, using Al Munawarah Grocery Store as a case study. Monopoly and hoarding are economic practices that frequently occur in the distribution of basic necessities and negatively affect price stability and public welfare. The purpose of this study is to analyze these practices from the perspective of Islamic economics and evaluate their impact on small businesses. This study employs a descriptive qualitative research approach through observations, systematic and semi-structured interviews, and documentation. The collected data were then presented and analyzed to draw conclusions. The findings indicate that Al Munawarah Grocery Store does not engage in monopoly or hoarding practices; however, it is indirectly affected by such practices among large distributors. In Islamic economics, monopoly and hoarding are classified as forms of dzulm (injustice) and are contrary to the principle of al-maslahah al-'ammah (public interest). Therefore, effective market supervision and the implementation of justice-based principles are essential solutions for maintaining economic balance and ensuring price fairness.
MAKNA NIAT BISNIS PENGUSAHA MUSLIM BISNIS KULINER DI KABUPATEN KUTAI TIMUR Sismanto Sismanto; Sri Andriani; Syafi’atul Mir’ah Ma’shum; Yusnia Binti Khalifah
At-Tawazun, Jurnal Ekonomi Syariah Vol. 14 No. 01 (2026): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v14i01.976

Abstract

The culinary sector is one of the fastest-growing economic sectors and has become an important component of community economic activity, including in East Kutai Regency. In practice, Muslim entrepreneurs do not perceive business merely as an economic activity but also as an expression of spiritual values, social responsibility, and worship. This study aims to explore the experiences of Muslim entrepreneurs in managing culinary businesses, analyze the meaning of entrepreneurial intention, and describe the patterns of social action among Muslim entrepreneurs engaged in culinary business activities in East Kutai Regency. This study employed a qualitative approach based on Alfred Schutz’s social phenomenology. Data were collected through in-depth interviews, observations, and documentation involving Muslim culinary entrepreneurs who were selected through purposive sampling. The data were analyzed using data condensation, data display, and conclusion drawing through a thematic approach based on the concepts of because motive and in-order-to motive. The findings indicate that life and spiritual experiences, family background, and future business orientation shape the meaning of entrepreneurial intention among Muslim entrepreneurs. They perceive business as a form of worship, a means of fulfilling family responsibilities, a way to seek divine blessings, and a means of contributing to society. Their patterns of social action are reflected in business management based on Islamic values, family-oriented workplace relationships, customer-oriented service, and business practices that emphasize honesty and trustworthiness. This study contributes to the development of Islamic business phenomenology by providing a deeper understanding of the subjective meanings of entrepreneurial intention and social action among Muslim entrepreneurs engaged in culinary business activities.
ANALISIS RASIO RENTABILITAS DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PT. BUMI RESOURCES TBK. TAHUN 2024-2025 Adelia Septiani Putri
At-Tawazun, Jurnal Ekonomi Syariah Vol. 14 No. 01 (2026): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v14i01.988

Abstract

This study aims to analyze the financial performance of PT Bumi Resources Tbk for the 2024–2025 period based on profitability ratios. The ratios used in this study include Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The research employed a quantitative approach with a descriptive method. The data used were secondary data obtained from the financial statements of PT Bumi Resources Tbk for the years 2024 and 2025. Data analysis was conducted by calculating and comparing the profitability ratios for both periods. The results indicate that Net Profit Margin (NPM) increased from 6.63% in 2024 to 8.58% in 2025. Return on Assets (ROA) increased from 2.16% to 2.90%, while Return on Equity (ROE) increased from 3.15% to 4.24%. The increase in these three ratios indicates that PT Bumi Resources Tbk experienced an improvement in financial performance, reflected in the company's enhanced ability to generate profits through sales, asset utilization, and equity management. Therefore, the financial performance of PT Bumi Resources Tbk during the 2024–2025 period can be considered to have shown positive growth.

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