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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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The Role Of Qur'anic Distribution In Islamic Fiscal Policy In Indonesia: A Study Of QS. Al-Hasyr 7, QS. Al Nisa 58 Muhammad Zainudin; Ahmad Djalaluddin; Rosbianti Rosbianti; Muhammad IbnuAkbarNuryadi; Asep Hikmatullah
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.v8i2.675

Abstract

The persistent inequality in wealth distribution in Indonesia reflects the failure to integrate Islamic normative values into the national fiscal policy framework, even though the Qur'an established comprehensive principles of distribution long before modern fiscal theory emerged. This study aims to analyze and construct the role of Qur’anic distribution principles—specifically Surah al-Hasyr, verse 7, regarding the distribution of wealth, and Surah al-Nisā’, verse 58, regarding amanah—as the normative foundation for Islamic fiscal policy in Indonesia. The study employs a qualitative approach using thematic exegesis (maudhū'i) and library research, through content analysis of classical and contemporary exegetical sources as well as relevant academic literature on Islamic economics. The results indicate that Surah al-Hasyr verse 7 contains a structural imperative prohibiting the concentration of wealth and mandating redistribution through fiscal instruments such as zakat and productive waqf, while Surah an-Nisa’ verse 58 establishes the principle of amanah as the ethical foundation of fiscal governance, demanding competence, transparency, and justice in the management of public finances. The synthesis of these two principles yields a conceptual model of Islamic fiscal policy that integrates distributive objectives with accountable governance mechanisms. This study contributes to enriching the theoretical framework of Islamic economics and provides practical implications for policymakers to formally integrate the instruments of zakat and waqf into the national fiscal system, as well as to strengthen Islamic fiscal institutions based on the principle of amanah.
Pengaruh Literasi Keuangan, Gaya Hidup Hedonis, dan Media Sosial terhadap Perilaku Konsumtif Mahasiswa Muhammad Arfaren; Putri ApriaNingsih; Lidya Anggraeni
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.v8i2.676

Abstract

This study aims to analyze the influence of financial literacy, hedonic lifestyle, and social media on the consumptive behavior of students at the Faculty of Economics and Islamic Business, UIN Sulthan Thaha Saifuddin Jambi. This research employed a quantitative approach using a survey method. The population consisted of 1,714 students, with a sample of 94 respondents selected through proportionate stratified random sampling. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS version 23. The results indicate that financial literacy does not have a significant effect on students’ consumptive behavior. In contrast, hedonic lifestyle and social media have a positive and significant effect on consumptive behavior. Simultaneously, financial literacy, hedonic lifestyle, and social media significantly influence students’ consumptive behavior. The coefficient of determination shows that 42.8% of the variation in consumptive behavior can be explained by the three independent variables, while the remaining 57.2% is influenced by other factors outside the research model. These findings indicate that students’ consumptive behavior is more strongly influenced by lifestyle and social media exposure than by their level of financial literacy.
Tinjauan Filosofis dan Etika Bisnis Islam Terhadap Kasus Kuliner Nonhalal Rumah Makan Ayam Goreng Widuran di Kota Solo Sispa Maulida; Fitri Madani; AkneNabila Novita
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.v8i2.679

Abstract

The case of the Ayam Goreng Widuran restaurant in Solo City has attracted public attention after it was discovered that they used pig fat in the preparation of their menu items without labeling them as non-halal or providing clear information to consumers. The fried chicken with crispy batter, which is the signature dish of the restaurant, is suspected to be cooked using non-halal oil, specifically pig fat. This research aims to analyze the issue thru two main perspectives, namely maqāṣid asy-syarī‘ah and Islamic business ethics, and to determine the extent to which the business practices align or conflict with the objectives of Sharia and moral principles in business activities. This research uses a descriptive qualitative research approach, specifically a library research type. Data collection techniques thru observation and documentation. The research results show that the actions of the business actors are contrary to maqāṣid al-syarī‘ah, especially the principles of ḥifẓ al-dīn, ḥifẓ al-nafs, and ḥifẓ al-māl, because they cause harm to Muslim consumers who need certainty of halal. In addition, the business actors do not apply the principles of Islamic business ethics, particularly the principles of honesty (ṣiddīq), trust (amānah), intelligence (faṭānah), and being friendly and communicative (tablīgh).
Investasi Emas Untuk Perencanaan Haji: Keberhasilan Marketing Syariah BSI KCP Pasuruan Balaikota Muhammad Saiful Anam; Peni Haryanti; Anita Musfiroh; Athi' Hidayati
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.v8i2.682

Abstract

The rising costs of performing the Hajj have prompted the Muslim community to adopt targeted and sustainable financial planning. To address this need, BSI KCP Pasuruan Balaikota has introduced a Sharia-based gold investment program as a means of Hajj planning that integrates spiritual values with the principles of Sharia marketing. This study aims to analyze the success of Sharia marketing in the gold investment program for Hajj planning at BSI KCP Pasuruan Balaikota. The study employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research informants consisted of internal bank staff and customers using the gold investment program. The results indicate that the success of the program’s Sharia marketing is demonstrated through the application of the principles of honesty, transparency, spirituality, and education in marketing activities. Marketing strategies were implemented through direct outreach, a religious approach, services grounded in Islamic values, and efforts to strengthen customer trust in sharia investment products. The gold investment program is viewed not merely as a financial instrument but also as a means of preparing for worship that holds spiritual blessings. The findings indicate that the integration of gold investment with spiritual values enhances public interest and trust in sharia banking services.
Pengaruh Label Halal dan Media Sosial Terhadap Keputusan Pembelian Skincare dengan Religiusitas Sebagai Variabel Moderasi AzzaidaNaura Amalia; Imam Sopingi; Peni Haryanti; Athi’ Hidayati
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.v8i2.687

Abstract

The increasing use of skincare products among university students has made halal labels and social media important factors in purchasing decisions. In addition, consumers' religiosity is assumed to influence the relationship between these factors and purchasing decisions. This study aims to analyze the influence of halal labels and social media on skincare purchasing decisions and the role of religiosity as a moderating variable among students of Universitas Hasyim Asy'ari Tebuireng Jombang. This research employed a quantitative approach using an inferential method through questionnaires distributed to students who use skincare products. The collected data were analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The results indicate that halal labels and social media influence students' skincare purchasing decisions. Halal labels increase consumers' confidence in selecting products that comply with Islamic values, while social media serves as an important source of information that shapes perceptions and purchase intentions. The study also found that religiosity strengthens the influence of halal labels on purchasing decisions but weakens the influence of social media on purchasing decisions. These findings imply that highly religious consumers tend to prioritize halal aspects over information obtained from social media when making purchasing decisions
The Influence of Relationship Marketing and Relationship Benefits on Cooperation Through Trust Among MSMEs in Bandung Village, Jombang SyahruGhafru Ramadhan; Kusnul CiptanilaYuniK; Imam Sopingi; Peni Haryanti
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.v8i2.688

Abstract

The primary objective of this inquiry is to empirically evaluate the impact of relational marketing practices and associated benefits on cooperation through trust among the consumer base of Micro, Small, and Medium Enterprises (MSMEs) operating within Bandung Village. The study is motivated by the importance of building long-term relationships and customer trust to foster sustainable cooperation for MSMEs. Methodologically, a quantitative design was implemented, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) to perform statistical assessments on a dataset gathered from 79 targeted respondents. The results indicate that relationalship marketing exerts a favorable and statistically meaningful impact on consumer trust, relationship benefits have a noticeably positive and significant contribution toward trust, which subsequently yields a robust, positive drive to foster collaborative behavior. Furthermore, trust is proven to mediate the effect of relationship marketing on cooperation as well as the effect of relationship benefits on cooperation. The findings theoretically support Relationship Marketing Theory, which emphasizes that trust is a crucial factor in establishing long-term relationships and enhancing customer cooperation within MSMEs. Practically, MSME owners are encouraged to strengthen customer relationships through effective communication, improved service quality, and the provision of greater relational benefits to enhance customer trust and cooperation. Prospective investigative endeavors are encouraged to incorporate additional variables, such as customer loyalty, customer satisfaction, and digital marketing, as well as to expand the research scope to other MSME sectors.
Pengaruh Return On Equity, Current Ratio, Dan Islamic Social Reporting Terhadap Return Saham Pada Perusahaan Sektor Energi Yang Terdaftar Dalam Indeks Saham Syariah Indonesia Tahun 2020-2024 Azzahra PuanHermanda; Usdeldi Usdeldi; Muthmainnah Muthmainnah
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.v8i2.689

Abstract

This study examines the influence of Return on Equity (ROE), Current Ratio (CR), and Islamic Social Reporting (ISR) on stock returns of energy sector companies listed in the Indonesian Sharia Stock Index (ISSI) for the period 2020–2024. A quantitative approach was used with panel data analysis employing the Common Effect Model (CEM) through EViews 13 software. The sample consists of 8 energy sector companies selected using purposive sampling, yielding 40 observations. The results indicate that ROE, CR, and ISR do not have a significant partial effect on stock returns. Similarly, the simultaneous test (F-test) shows that all three variables jointly do not significantly influence stock returns, with an Adjusted R-squared of only 3.58%, suggesting that 96.42% of stock return variation is explained by other variables outside the model. These findings imply that energy sector investors tend to consider macroeconomic factors, commodity price fluctuations, and market sentiment rather than the company's fundamental financial ratios or sharia social disclosure in their investment decisions.
Analisis Kesejahteraan Penjual Pupuk Kandang di Desa Mencolok Kecamatan Mendahara Ulu Muhammad Rizki; Agusriandi Agusriandi; Miftah Miftah
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.v8i2.691

Abstract

This study aims to examine and analyze the welfare level of manure fertilizer sellers in Mencolok Village, Mendahara Ulu District, Tanjung Jabung Timur Regency, as well as to explore the role of manure fertilizer business in supporting the improvement of sellers’ family welfare and to identify various factors influencing these conditions. This research employs a qualitative method with a field research approach, focusing on an in-depth understanding of the socio-economic conditions of business actors within rural communities. Data were collected through in-depth interviews with informants, direct observation of business activities, and documentation as supporting data. The collected data were then analyzed using a descriptive qualitative technique to provide a comprehensive overview of the actual conditions in the field, particularly those related to the welfare of manure fertilizer sellers, the role of the business in supporting family economic life, and the internal and external factors affecting business sustainability. This study is also intended to offer broader insights into how micro-enterprises based on local resources can serve as an alternative for improving community living standards, especially in rural areas. Therefore, the findings of this research are expected to serve as an academic reference and as a consideration for village governments, related institutions, and business actors in formulating appropriate policies and strategies to support the development of manure fertilizer businesses and enhance community welfare sustainably.
Pengaruh Inovasi Produk, Cita Rasa dan Harga Terhadap Peningkatan Pendapatan Usaha Kuliner di Alam Barajo Jambi Fannydya SalsabilaMaharany; Putri ApriaNingsih; Muthmainnah Muthmainnah
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.v8i2.692

Abstract

The problem in this research is motivated by a phenomenon occurring in culinary businesses in Alam Barajo, Jambi, where product innovation, taste, and price are factors that influence revenue growth. The strategies implemented by culinary entrepreneurs play a significant role in influencing revenue growth. However, in reality, not all strategies implemented produce the desired results. The purpose of this study is to determine the extent to which product innovation, taste, and price influence revenue growth in culinary businesses in Alam Barajo, Jambi. This research is quantitative. The sample used in this study was 92 respondents. The sampling technique used the Slovin formula, and the data sources were primary and secondary data. Data collection techniques used were questionnaires, interviews, and documentation. The data analysis used was validity testing, reliability testing, classical assumption testing (normality, heteroscedasticity, and heteroscedasticity), multiple linear regression analysis, and The problem addressed in this study is motivated by a phenomenon occurring among culinary businesses in Alam Barajo District, Jambi City, where product innovation, taste, and price are considered factors that may influence revenue growth. The strategies implemented by culinary business owners play an important role in increasing business revenue. However, in practice, not all strategies produce the expected outcomes. This study aims to examine the influence of product innovation, taste, and price on revenue growth among culinary businesses in Alam Barajo District, Jambi City. This research employed a quantitative approach. The sample consisted of 92 respondents selected using the Slovin formula. The data sources included primary and secondary data. Data were collected through questionnaires, interviews, and documentation. Data analysis techniques included validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing using the t-test, F-test, and coefficient of determination (R²), with the assistance of SPSS version 23. The results indicate that, partially, product innovation does not have a significant effect on revenue growth, whereas taste and price have significant effects on revenue growth. Simultaneously, product innovation, taste, and price have a significant effect on revenue growth. The coefficient of determination (R²) of 79.8% indicates that variations in revenue growth can be explained by product innovation, taste, and price, while the remaining 20.2% is influenced by other factors not examined in this study. hypothesis testing (t-test, f-test, and coefficient of determination) using SPSS version 23. The results of this study indicate that product innovation has no partial effect on revenue increase, taste does, and price does. Simultaneously, product innovation, taste, and price influence revenue increase. The coefficient of determination value of 79.8% indicates that product innovation, taste, and price explain 79.8% of the revenue increase. The remaining 20.2% is influenced or explained by other factors not discussed in this study.
Pengaruh Konsistensi Pengakuan Pendapatan (PSAK 72) dan Transparansi Laporan Keuangan Terhadap Nilai Perusahaan Syariah Fitria RaudatulHusna; Youdhi Prayogo; Faturahman Faturahman
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.v8i2.693

Abstract

This study aims to analyze the effect of income recognition consistency (PSAK 72) and financial statement transparency on firm value in Islamic property and real estate companies listed on the Indonesia Sharia Stock Index (ISSI) during the 2020–2024 period. This research uses a quantitative approach with panel data regression analysis. The sample consists of 40 firm-year observations. The results show that income recognition consistency (PSAK 72) has no significant effect on firm value, with a significance value of 0.4815. Financial statement transparency also has no significant effect, with a significance value of 0.8545. Simultaneously, both variables do not significantly affect firm value, with a significance value of 0.776118. The Adjusted R-Square value of -0.039712 indicates that the independent variables have a very low ability to explain the dependent variable. The conclusion of this study is that firm value in the Islamic property and real estate sector is more influenced by other factors outside the research model, such as market conditions, profitability, and capital structure. These findings indicate that financial reporting quality does not always have a direct impact on firm value in certain industry contexts.

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