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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 The Ownership of Generative AI Outputs as Objects of Contract in Islamic Commercial Law: an Analysis of Milk Theory, Ma’qud ‘alaih, and Maqasid al-shariah Rian Agung Nugraha; Neneng Nurhasanah; Panji Adam Agus Putra; Ferdian Franata
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.v8i2.705

Abstract

The rapid development of Generative Artificial Intelligence (AI) has created new forms of economic transactions in which AI-generated outputs possess significant economic value. This phenomenon raises important legal questions within Islamic commercial jurisprudence (fiqh muamalah), particularly regarding ownership (milk), the validity of AI outputs as contractual objects (ma'qud 'alaih), and their conformity with maqasid al-shariah. This study aims to examine the legal status of Generative AI outputs through the perspectives of ownership theory, contractual object requirements, and maqasid al-shariah. The research employs a qualitative normative approach using a library research design. Data were collected from classical fiqh literature, fatwas issued by Islamic institutions, contemporary Sharia standards, and academic publications on AI and the digital economy. The data were analyzed using content analysis and a comparative madhhab approach. The findings indicate that lawful and economically valuable AI-generated outputs may be classified as mal mutaqawwim. However, ownership is not automatically established by every user prompt, but depends on meaningful human creative contribution and clear contractual arrangements between users and AI developers. Furthermore, AI outputs fulfill the requirements of ma'qud 'alaih when they satisfy the criteria of lawful subject matter, deliverability, and sufficient specification. From the perspective of maqasid al-shariah, AI-output transactions are permissible provided they promote the protection of wealth, intellect, life, and religion while avoiding harm to individuals and society.
Analisis Minat Generasi Z terhadap Penggunaan Mobile Banking Syariah di Kota Bandung Muhamad Rifal; Maman Suryaman; Nabilah NurMahdiyya
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.v8i2.708

Abstract

This study aims to analyze Generation Z's interest in using Islamic mobile banking in Bandung City and the factors influencing it. The study used a descriptive qualitative approach involving 30 informants consisting of workers, university students, and high school students. The results showed that the majority of informants (60%) expressed interest in Islamic mobile banking, while the remaining 40% were not yet interested. This interest was influenced by ease of use, practicality of the service, benefits, and awareness of Islamic principles. Meanwhile, low interest was influenced by the habit of using conventional services, a lack of Islamic financial literacy, and the perception that Islamic services were not significantly different from conventional services. Based on the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), Generation Z's interest was influenced by perceptions of ease, benefits, and the social environment. These findings demonstrate the importance of increasing Islamic digital service literacy and innovation to encourage the use of Islamic mobile banking among Generation Z.
Analisis Penerapan Green Accounting Pada Pengelolaan Limbah dengan Perspektif Maqasid Syariah di RSUD Raden Mattaher Jambi Della Aliah; Elyanti Rosmanidar; Ferri SaputraTanjung
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.v8i2.711

Abstract

This study aims to analyze the implementation of environmental accounting (green accounting) in waste management at RSUD Raden Mattaher Jambi from the perspective of maqasid shari’ah, identify the obstacles encountered, and examine the efforts undertaken by the hospital to improve environmental accounting practices. This research employed a qualitative approach with a descriptive method. Data were collected through interviews, observations, and documentation involving the Head of Environmental Health Unit, Head of Accounting Subdivision, waste management staff, accounting staff, and the Person in Charge of Hazardous and Toxic Waste (B3) Management. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results indicate that RSUD Raden Mattaher Jambi has implemented medical, non-medical, and liquid waste management in accordance with established procedures and has allocated various environmental management costs. However, the implementation of environmental accounting has not been fully optimized because environmental costs are still combined with general operational expenditures and are not separately disclosed in financial reports. From the maqasid shari’ah perspective, the implementation reflects the principles of hifz al-nafs, hifz al-‘aql, and hifz al-nasl, but has not fully fulfilled the principle of hifz al-mal due to the absence of specific classification and reporting of environmental costs. The main obstacles include limited waste treatment technology, the absence of environmental cost classification, limited human resources, weak internal coordination, and the lack of internal regulations related to environmental accounting. Efforts undertaken by the hospital include strengthening coordination among units, improving human resource competencies, separating environmental budgets, developing standard operating procedures for environmental cost recording, and planning the adoption of environmentally friendly technologies.
Pengaruh Digital Banking, Inklusi Keuangan, dan Total Aset Terhadap Dana Pihak Ketiga (DPK) Bank Umum Syariah di Indonesia Erma Fariyanti; Addiarrahman Addiarrahman; 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.v8i2.713

Abstract

This study aims to analyze the influence of Digital Banking, Financial Inclusion, and Total Assets on Third-Party Funds (TPF) in Islamic Commercial Banks in Indonesia. Third-Party Funds constitute the primary source of funding that supports the intermediation function of Islamic banking. The development of digital banking services, the expansion of public access to financial services, and the growth of the Islamic banking industry’s capacity are presumed to affect banks' ability to mobilize public funds. This study employs a quantitative approach using secondary data in the form of monthly data from January 2020 to December 2024 obtained from official publications of Bank Indonesia and the Financial Services Authority (OJK). Digital Banking is measured by the value of proprietary channel transactions, Financial Inclusion is measured by the number of Islamic Commercial Bank accounts, Total Assets are measured by the total assets of Islamic Commercial Banks, while Third-Party Funds are measured by the total TPF of Islamic Commercial Banks. The results indicate that Digital Banking and Financial Inclusion have not been able to directly increase Third-Party Funds. In contrast, Total Assets have been proven to play an important role in increasing Third-Party Funds. Simultaneously, Digital Banking, Financial Inclusion, and Total Assets are associated with the mobilization of Third-Party Funds in Islamic Commercial Banks in Indonesia. This study concludes that the strength and capacity of the Islamic banking industry, as reflected by Total Assets, are more dominant factors in increasing Third-Party Funds than the utilization of digital services and the expansion of financial access. Therefore, Islamic Commercial Banks need to strengthen their institutional capacity, improve service quality, and optimize the utilization of digital technology and financial inclusion initiatives to support the growth of Third-Party Funds.
Pengaruh ROA, ROE, dan NPM terhadap Return Saham Syariah pada Perusahaan Barang Baku di Jakarta Islamic Index Vanessa NurulAnnisa; Sri Rahma; Laily Ifazah
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.v8i2.724

Abstract

This study aims to examine the effect of Return  on Assetss, Return  on Equity, and Net Profit Margin on stock Return s of basic materials sector companies listed in the Jakarta Islamic Index (JII) during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from companies’ annual financial statements and stock price data. The sample was selected using purposive sampling, resulting in six companies that met the research criteria. Panel data regression analysis was conducted using EViews version 13. The findings show that ROA, ROE, and NPM individually do not have a significant effect on stock Return s. In addition, simultaneously, ROA, ROE, and NPM also do not have a significant effect on stock Return s of basic materials sector companies listed in the JII during the 2020–2024 period. The findings suggest that investors should not rely exclusively on profitability ratios as the basis for investment decisions, but should also take into account other factors, including business risk, the stability of corporate performance, and prevailing economic conditions.
Kewarisan Beda Agama di Indonesia: Harmonisasi Hukum Islam dan Hukum Perdata melalui Wasiat Wajibah Siti Muinah; Kerwanto Kerwanto
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.v8i1.726

Abstract

Religious differences between a deceased estate owner and their heirs constitute a significant issue in Indonesia's inheritance law system, as they involve the intersection of Islamic inheritance law and the national legal system. This study aims to analyze the legal status of children who convert from Islam to another religion (apostasy) within the framework of Islamic inheritance law and Indonesian positive law, as well as to examine the application of wasiat wajibah (mandatory bequest) as a legal mechanism for resolving interfaith inheritance disputes. This research employs a normative legal method using statutory, conceptual, and case approaches, supported by field research. The analysis focuses on the Decision of the Salatiga Religious Court No. 123/Pdt.P/2019/PA.Sltg, the Determination of the Badung Religious Court No. 45/Pdt.P/2020/PA.Bdg, and empirical findings from the Tangerang Religious Court. The findings reveal that religious difference constitutes a legal impediment to inheritance (mani' al-irth), as affirmed in the hadith narrated by al-Bukhārī, “Lā yarithu al-muslimu al-kāfira wa lā al-kāfiru al-muslima” (“A Muslim does not inherit from a non-Muslim, nor does a non-Muslim inherit from a Muslim”), and codified in Article 171(c) of the Compilation of Islamic Law (Kompilasi Hukum Islam). Nevertheless, judicial practice has developed the concept of wasiat wajibah through judicial precedents as a legal instrument to protect the economic rights of heirs of a different religion without recognizing them as legal heirs under Islamic law. These findings demonstrate that wasiat wajibah serves as a mechanism for harmonizing Islamic law with Indonesian positive law while promoting substantive justice in the settlement of inheritance disputes within Indonesia's pluralistic society.
Pengaruh Kepatuhan Prinsip Syariah dan Sistem Pengelolaan Pembiayaan Syariah terhadap Akuntabilitas Pengelolaan Dana Pembiayaan Syariah pada Pemberdayaan Dana BTPN Syariah Tahun 2023-2025 Nabila Marliza; Usdeldi Usdeldi; Achyat Budianto
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.v8i2.733

Abstract

This study aims to analyze the influence of Sharia Principles Compliance and Sharia Financing Management System on the Accountability of Sharia Financing Fund Management in the BTPN Syariah Empowerment Program. This research employed a quantitative approach using a survey method. The population consisted of 127 customers participating in the BTPN Syariah empowerment program, with a sample of 56 respondents selected using purposive sampling and the Slovin formula. Data were collected using questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS version 22. The results indicate that Sharia Principles Compliance has a positive and significant effect on the Accountability of Sharia Financing Fund Management, as evidenced by a significance value of 0.035 (< 0.05). Likewise, the Sharia Financing Management System has a positive and significant effect, with a significance value of 0.000 (< 0.05). Simultaneously, both independent variables have a positive and significant effect on the Accountability of Sharia Financing Fund Management, as indicated by an F-value of 29.209 and a significance value of 0.000 (< 0.05). The coefficient of determination (Adjusted R Square) of 0.506 indicates that 50.6% of the variation in the Accountability of Sharia Financing Fund Management can be explained by Sharia Principles Compliance and the Sharia Financing Management System, while the remaining 49.4% is influenced by other factors outside the research model. These findings demonstrate that improving compliance with Sharia principles and implementing an effective Sharia financing management system can enhance accountability in the management of Sharia financing funds.
Analisis Efektivitas Transaksi Emas Digital Melalui Aplikasi Bsi Mobile Dibandingkan Layanan Emas Fisik: Studi Kualitatif Pada Fintech Syariah Habibul Ahir; Nur AhmadBiRahmani; Nurul Inayah
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.v8i2.739

Abstract

The rapid development of financial technology (fintech) has transformed investment services, including digital gold investment, which has gained increasing public interest due to its convenience and transaction flexibility. This study aims to analyze the effectiveness of digital gold transactions through the BSI Mobile application compared to physical gold services from the perspective of Islamic fintech. This research employed a qualitative approach using a descriptive comparative method. Data were collected through in-depth interviews with informants selected using purposive sampling based on their direct experience with both digital and physical gold transactions. Data analysis followed the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that digital gold transactions through the BSI Mobile application are perceived to be more effective than physical gold transactions, particularly in terms of time efficiency, ease of access, and information transparency. Furthermore, the legal status of Bank Syariah Indonesia (BSI), supervision by the Financial Services Authority (OJK), and oversight by the Sharia Supervisory Board (DPS) enhance users' trust in the security and legitimacy of digital gold transactions. Nevertheless, physical gold is still considered superior in terms of psychological ownership certainty, as the asset can be physically possessed and directly observed. From the perspective of Islamic law, digital gold transactions are considered permissible, provided that they comply with Sharia principles, including the existence of a clear contract (akad), an underlying asset, certainty of ownership, and the absence of riba (usury), gharar (uncertainty), and maysir (gambling/speculation). This study concludes that digital gold investment through the BSI Mobile application represents a more effective investment alternative than physical gold services within the context of Islamic fintech.
Strategi Pengelolaan Likuiditas atas Pembiayaan Bermasalah pada Bank Sumut Syariah Cabang Pembantu Multatuli: Pendekatan Risiko dan Efisiensi Tri IbnuRamadhanu; Kusmilawaty Kusmilawaty; Tuti Anggraini
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.v8i2.744

Abstract

High levels of Non-Performing Financing (NPF) pose a major challenge to maintaining liquidity stability in Islamic banks, as they hinder fund circulation, degrade asset quality, and heighten liquidity risk. This phenomenon is evident at Bank Sumut Syariah Sub-branch Multatuli, where the financing portfolio is dominated by consumer financing, thereby affecting the effectiveness of liquidity management. This study aims to analyze liquidity management strategies for non-performing financing through a risk and efficiency approach. A qualitative research method was employed, with data collected through interviews, observation, documentation, and an analysis of the 2025 financial reports. The analysis used the NOISE (Needs, Opportunities, Improvements, Strengths, and Exceptions) framework. The findings indicate that the high level of non-performing financing is driven by the dominance of consumer financing, suboptimal analysis of customer character, and changes in debtors' economic conditions. The strategies implemented include liquidity-priority-based collection, cash-flow-recovery-oriented restructuring, economic-value-based collateral auctions, write-off policies to improve portfolio efficiency, and optimization of the fund circulation cycle. These strategies accelerate cash flow recovery, strengthen the intermediation function, improve fund management efficiency, and maintain the bank's liquidity stability. Consequently, the bank needs to expand productive profit-sharing-based financing, strengthen financial literacy, enhance financing oversight, optimize risk management, and provide business financing assistance so that liquidity management becomes more adaptive, sustainable, and aligned with Sharia principles.
Strategi Pemasaran Digital Dalam Meningkatkan Penjualan Pada Toko Saleem Byroxy Kelurahan Sungai Asam Kecamatan Pasar Jambi Kota Jambi Sahrul Ihsan; Rafidah Rafidah; Dessy Anggraini
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.v8i1.756

Abstract

This study aims to analyze the digital marketing strategies implemented by Saleem Byroxy Store, located in Sungai Asam Village, Pasar Jambi District, Jambi City, and to examine their contribution to improving sales performance. This research employed a descriptive qualitative method with a case study approach. Data were collected through direct observation, in-depth interviews with the store owner, manager, employees, and customers, as well as documentation. The data were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The findings indicate that Saleem Byroxy Store has implemented five integrated digital marketing strategies: social media marketing (Instagram, TikTok, and WhatsApp Business), partnerships with online food delivery platforms (GrabFood, GoFood, ShopeeFood, and Maxim Food), digital promotions and discount programs, attractive visual content management, and the application of the digital marketing mix (4Ps). These strategies have successfully expanded market reach, strengthened customer engagement and loyalty, and contributed to sales growth, as reflected in a 31% increase in annual revenue in 2022 and a 12.5% increase in 2023. However, annual revenue declined by 22% in 2024, indicating that the effectiveness of digital marketing was still constrained by limited digital marketing competencies, suboptimal use of data analytics, and fluctuating market demand. The study concludes that the success of digital marketing depends not only on the adoption of digital platforms but also on the consistent integration of multiple marketing strategies, human resource capability development, and data-driven marketing evaluation to achieve sustainable sales growth.

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