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Tasyri' : Jurnal Muamalah dan Ekonomi Syariah
Published by INSTITUT AGAMA ISLAM PANGERAN DHARMA KUSUMA INDRAMAYU
ISSN : 2528567X     EISSN : 30639328     DOI : https://doi.org/10.55656/tjmes.v6i2.245
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Tasyri Jurnal Muamalah dan Ekonomi Syariah is a scientific journal published by the Faculty of Economic and Islamic Law, Institut Agama Islam Pangeran Dharma Kusuma Indramayu, twice a year in January and July. The journal will focus on providing quality research in the areas of Islamic economics and muamalah. Specifically, the journal will deal with topics, including (but not limited to): Islamic economics law, Islamic banking law, Islamic finance law, Islamic accounting law, Islamic microfinance law, Zakah, waqf, and philanthropy.
Arjuna Subject : Seni dan Humaniora - Studi Agama
Articles 97 Documents
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Prinsip - Prinsip Blockchain Berbasis Transparansi, Keamanan dan Immutability : Studi pada Eksistensi Aplikasi Byond By Bank Syariah Indonesia (BSI) Helen Purnamasari; Andang Sunarto; Padlim Hanif
Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Vol. 8 No. 2 (2026): TASYRI’: Jurnal Muamalah dan Ekonomi Syari’ah
Publisher : Fakultas Hukum dan Ekonomi Syariah Institut Agama Islam Pangeran Dharma Kusuma Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/tjmes.v8i2.757

Abstract

This study aims to analyze the role of blockchain principles, namely transparency, security, and immutability, as an analytical framework for understanding user trust and users' perceptions regarding the existence of the Byond application by Bank Syariah Indonesia (BSI). This qualitative study employed a case study approach involving one Bank Syariah Indonesia employee and six active Byond users selected through purposive sampling. The research was conducted at Bank Syariah Indonesia KC Bengkulu Adam Malik using observation, in-depth interviews, and documentation as data collection techniques. Data were analyzed through data reduction, data display, and conclusion drawing. The findings indicate that users perceive transparency as reflected in transaction information and service openness, although several transaction details still require improvement. Security is perceived through multi-layer authentication, identity verification, and user data protection, while immutability is reflected in the perceived integrity and consistency of transaction records that strengthen users' confidence in digital banking services. Overall, users perceive these three principles as supporting trust and reinforcing the existence of the Byond application amid competition in digital banking services. This study is limited to users' perceptions within a single case study and does not examine the technical implementation of blockchain infrastructure in the Byond application.
Pengaruh Sertifikasi Halal dan Produk Halal Terhadap Tingkat Kepercayaan Konsumen : Studi Pada Usaha Pizza Jambi Vini TrisnaQoryanti; Elyanti Rosmanidar; Achyat Budianto
Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Vol. 8 No. 1 (2026): Tasyri: Jurnal Muamalah dan Ekonomi Syariah
Publisher : Fakultas Hukum dan Ekonomi Syariah Institut Agama Islam Pangeran Dharma Kusuma Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/tjmes.v8i1.759

Abstract

This study aims to examine the effect of halal certification and halal products on consumer trust in Pizza Jambi. This study employed a quantitative approach using an associative research design. The sample consisted of 100 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression analysis. The results indicate that halal certification has a positive and significant effect on consumer trust (t = 2.981; p = 0.004). Halal products also have a positive and significant effect on consumer trust (t = 7.209; p < 0.001). Simultaneously, halal certification and halal products significantly affect consumer trust (F = 106.254; p < 0.001). The coefficient of determination (R² = 0.687) indicates that the two independent variables explain 68.7% of the variance in consumer trust, while the remaining 31.3% is explained by other factors beyond the scope of this study. These findings provide practical implications for Micro, Small, and Medium Enterprises (MSMEs) in strengthening consumer trust and improving business competitiveness through the implementation of halal assurance.
Pengaruh P2P Lending, Pembayaran Digital, Literasi Keuangan terhadap Minat Pembiayaan Bank Digital Syariah di Medan Prans SintiaDiadani; Nurul Inayah; Muhammad Syahbudi
Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Vol. 8 No. 1 (2026): Tasyri: Jurnal Muamalah dan Ekonomi Syariah
Publisher : Fakultas Hukum dan Ekonomi Syariah Institut Agama Islam Pangeran Dharma Kusuma Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/tjmes.v8i1.764

Abstract

The development of digital technology has driven shifts in customer behavior regarding financing decisions. Empirical phenomena indicate that the growth of fintech financing is expanding more rapidly than that of Islamic bank financing, alongside an increase in non-cash transactions and digital financial literacy that is not accompanied by a growth in the volume of Islamic financing. Therefore, this study aims to analyze the influence of Peer-to-Peer (P2P) Lending perceptions, digital payment usage, and digital financial literacy on customer decisions in choosing financing products from Islamic banks in Medan. This study utilizes an associative quantitative method, targeting the citizens of Medan as research subjects. The sample size was determined using Purposive Sampling with the Lemeshow formula, yielding 96 respondents. Data collection was carried out through the distribution of questionnaires. Furthermore, data analysis techniques included instrument validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that peer-to-peer lending and digital financial literacy have a positive and significant influence. Meanwhile, the use of digital payments does not have a significant effect on customer decisions to choose financing from Islamic banks. Simultaneously, all three independent variables exert a positive and significant influence on the decision to utilize financing from Islamic banks.
Pengaruh Biaya Operasional – Pendapatan Operasional dan Capital Adequacy Ratio terhadap Profitabilitas Bank Umum Syariah di Indonesia Periode 2020 – 2024 Maya Lisdiana; Addiarrahman Addiarrahman; Hareastoma Hareastoma
Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Vol. 8 No. 1 (2026): Tasyri: Jurnal Muamalah dan Ekonomi Syariah
Publisher : Fakultas Hukum dan Ekonomi Syariah Institut Agama Islam Pangeran Dharma Kusuma Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/tjmes.v8i1.776

Abstract

Profitability is an important indicator in assessing the performance of Islamic Commercial Banks. The level of profitability is influenced by various factors, including operational efficiency and capital adequacy. This study aims to analyze the effect of Operating Costs to Operating Income (BOPO) and the Capital Adequacy Ratio (CAR) on profitability, proxied by Return on Assets (ROA), at Islamic Commercial Banks in Indonesia for the period 2020–2024. This study uses a quantitative approach with secondary data obtained from the annual financial reports of Islamic Commercial Banks published by the Financial Services Authority (OJK) and the official websites of each bank. Data analysis was conducted using a panel data regression method with the assistance of the EViews 14 program. The results show that BOPO and CAR have a positive and significant effect on the profitability of Islamic Commercial Banks. Together, these two variables also have a significant effect on ROA. These findings indicate that good operational management and adequate capital adequacy can support increased bank profitability. Based on the results of the study, Islamic Commercial Banks are advised to continue to improve operational efficiency and maintain capital adequacy levels so that profitability performance can be continuously improved. In addition, further research is expected to add other variables that have the potential to influence bank profitability.
Implementasi Prinsip Ekonomi Islam dan Implikasinya terhadap Kinerja UMKM di Kelurahan Bagan Pete Kota Jambi PrimaArman Husada; Efni Anita; Aztyara Ismadharliani
Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Vol. 8 No. 1 (2026): Tasyri: Jurnal Muamalah dan Ekonomi Syariah
Publisher : Fakultas Hukum dan Ekonomi Syariah Institut Agama Islam Pangeran Dharma Kusuma Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/tjmes.v8i1.777

Abstract

This study aims to analyze the implementation of Islamic economic principles and their implications for the performance of UMKM in Bagan Pete Village, Jambi City. This study employed a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation involving UMKM actors selected using purposive sampling. The results show that UMKM actors have implemented Islamic economic principles through practices of honesty, maintaining product quality, providing good service, and avoiding actions that may harm consumers. The implementation of these principles has positively impacted business performance, including increased customer trust, better social relationships, and the sustainability and stability of the business. However, the level of theoretical understanding of Islamic economics among business actors still needs improvement.
Dampak Pelatihan Anti-Fraud terhadap Kesadaran dan Perilaku Karyawan: Perspektif Amanah, Muraqabah, dan Siddiq pada Konsultan Pajak Ratna Ali SafranPasaribu; Fauzi ArifLubis; Nuri Aslami
Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Vol. 8 No. 1 (2026): Tasyri: Jurnal Muamalah dan Ekonomi Syariah
Publisher : Fakultas Hukum dan Ekonomi Syariah Institut Agama Islam Pangeran Dharma Kusuma Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/tjmes.v8i1.778

Abstract

Fraud threats within organizations are often driven more by low individual integrity than by mere systemic weaknesses. This issue becomes critical in the tax consultancy sector, which relies heavily on client trust. This study aims to analyze how anti-fraud training shapes the awareness of employe Fraud within organizations is often driven more by weak individual integrity than by systemic weakness alone, and Islamic teaching frames this failure as a breach of amanah (trustworthiness) and siddiq (honesty) rather than a mere technical governance problem. This study examines how anti-fraud training shapes employee awareness and behavior at Konsultan Pajak Ratna, and interprets that process through the values of amanah, muraqabah (the consciousness of being watched by God), and siddiq. A qualitative case study design was used, with data gathered through in-depth interviews, observation, and documentation involving the Director, a Supervisor, and administrative staff. The findings show that training shifted employees’ understanding of fraud from a physical crime to sensitivity toward daily administrative vulnerabilities, a shift that substantively reflects the growth of muraqabah, an internalized form of self-supervision that operates even without external monitoring. This awareness translated into concrete practices — clear desk policy, independent e-Faktur verification, and the courage to report irregularities — each an operational expression of amanah in safeguarding client data and siddiq in disclosing wrongdoing. The study concludes that anti-fraud training is most effective when built not merely as procedural compliance but as a process of internalizing religious values that shape employees’ self-control. Tax consulting firms are encouraged to embed amanah and muraqabah explicitly into training content so that compliance becomes durable rather than merely sanction-driven. es at Konsultan Pajak Ratna in recognizing, assessing, and responding to fraud risk. Using a qualitative approach and a case study method, data were collected through in-depth interviews, observation, and documentation. The findings show that anti-fraud training effectively transformed employees’ perception of fraud, shifting it from a mere physical crime to sensitivity toward daily administrative vulnerabilities. This cognitive transformation directly encouraged positive work behaviors, such as data security discipline, routine double-checking of documents, and the courage to report indications of fraud without reluctance. In conclusion, continuous training and exemplary leadership conduct are proven crucial in building anti-fraud awareness and a culture of integrity. The implication is that management needs to routinize training and provide safe reporting channels, while further research is recommended to explore this phenomenon in larger-scale corporations.
Keputusan Pelaku Usaha dalam Penjualan Produk Yang Menjadi Sasaran Boikot Pasca Fatwa MUI Nomor 83 Tahun 2023: Tinjauan Hukum Ekonomi Syariah Meirita Purnamasari; Yusika Sumanto; Muslim Muslim
Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Vol. 8 No. 2 (2026): TASYRI’: Jurnal Muamalah dan Ekonomi Syari’ah
Publisher : Fakultas Hukum dan Ekonomi Syariah Institut Agama Islam Pangeran Dharma Kusuma Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/tjmes.v8i2.783

Abstract

The Indonesian Ulema Council (MUI) Fatwa Number 83 of 2023 concerning the Law on Support for the Palestinian Struggle has influenced public consumption behavior and the policies of some businesses in selling products deemed affiliated with Israel. One form of implementation is seen in the Convenience Store in Padang Dalom Village, West Lampung Regency, which reduced sales of several products targeted by the boycott and replaced them with alternative products. This study aims to analyze the reasons why businesses take this policy and review it from the perspective of Sharia Economic Law. This study uses a field research method (field research. ) with a qualitative approach. Data were obtained through observation, interviews with business owners, and documentation. Data analysis was conducted descriptively qualitatively using the theories of maslahah, maqasid al-syariah, and sad al-dzariah. The results show that the decision of businesses to reduce sales of products targeted by the boycott is based on a commitment to religious values ​​and moral support for the Palestinian struggle. This policy caused a decrease in turnover of around 20%, but businesses still maintain the policy as a form of moral responsibility. From the perspective of Sharia Economic Law, this decision can be seen as being in line with the principles of maslahah, maqasid al-syariah and sad al-dzariah, as long as it still considers business sustainability and does not cause greater losses.

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