TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah
TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah is a scholarly journal published by Litera Academica Publishing, under the Yayasan Amal Ibnu Shabil (Based on Akte Pendirian Yayasan No. 08, January 22, 2022), focusing on the study of economics, management, and business from an Islamic perspective. The journal aims to serve as a forum for academics, researchers, and practitioners to publish research findings, theoretical studies, and critical analyses on current issues in Islamic economics, Islamic management, and business based on Islamic values. TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah is published four times a year, in March, June, September, and December. The journal accepts articles in both Indonesian and English, covering a wide range of topics including, but not limited to, the development of Islamic economics, Islamic financial management, Islamic business strategies, corporate governance according to Sharia principles, and innovation in Islamic business. A rigorous peer review process is applied to ensure the quality and originality of each published article. With a commitment to advancing knowledge in the fields of Islamic economics, management, and business, TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah is expected to make a significant contribution to the progress of Islamic studies both in Indonesia and globally. Authors who want to submit their manuscript to the editorial office of TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah should obey the writing guidelines. If the manuscript submitted is not appropriate with the guidelines or written in a different format, it will be rejected by the editors before further reviewed. The editors will only accept the manuscripts which meet the assigned format.
Articles
47 Documents
<![CDATA[Etos Kerja Pedagang Kaki Lima Masyarakat Pantai Bahari Polewali Mandar: Work Ethic of Street Vendors in the Polewali Mandar Beach Community ]]>
<![CDATA[Nurnaningsih, Nurnaningsih]]>;
<![CDATA[Sappeami, Sappeami]]>;
<![CDATA[Hassanuddin, Hassanuddin]]>
<![CDATA[ TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 2 No. 4 (2025): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah ]]>
Publisher : <![CDATA[Litera Academica Publishing ]]>
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<![CDATA[This research is motivated by the importance of work ethic in supporting the success of street vendors (PKL), particularly in the tourism area of Bahari Beach, Polewali Mandar. The purpose of this study is to examine the work ethic of PKL by focusing on work attitude, discipline, honesty, and responsibility, as well as the factors that influence it. The study employs a descriptive qualitative approach through observation, and documentation. Informants were selected purposively. Data analysis includes reduction, presentation, and conclusion drawing, with validity tested through triangulation. The findings show that PKL at Bahari Beach possess a good work ethic. They work with enthusiasm, maintain discipline in trading hours, practice honesty in pricing, and take responsibility for cleanliness and order. Influencing factors include social and cultural values, economic needs, religious beliefs, experience, and business environment conditions.]]>
<![CDATA[Kharaj dan Jizyah: Instrumen Fiskal Klasik Islam dan Relevansinya di Era Modern: Kharaj and Jizyah: Classic Islamic Fiscal Instruments and Their Relevance in the Modern Era ]]>
<![CDATA[Laita Nantian]]>;
<![CDATA[Pinky Dewi Sukesi Putri]]>;
<![CDATA[Chantyka Rahma Putri Nadyanti]]>;
<![CDATA[Veronica Arshanda]]>;
<![CDATA[Amalia Nuril Hidayati]]>
<![CDATA[ TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 2 No. 4 (2025): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah ]]>
Publisher : <![CDATA[Litera Academica Publishing ]]>
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<![CDATA[Kharaj and jizyah are instruments that played a significant role in public financing and the creation of distributive justice during the era of classical Islamic governance. However, the values derived from kharaj and jizyah remain relevant to the implementation of fiscal policy in the modern era. This study aims to examine the economic and social functions of kharaj and the principles of justice in jizyah, compare them with modern taxation systems, and analyze their relevance in developing fiscal policies based on maqāṣid al-sharī‘ah. This research employs a literature study method by reviewing secondary sources such as books, academic journals, scholarly articles, and relevant regulations. The findings indicate that although the literal application of kharaj and jizyah faces legal and pluralistic challenges in the contemporary context, their moral values; such as distributive justice, resource productivity, and reciprocal obligations, remain relevant as ethical foundations for fiscal policy. These values may be integrated through reforms in land taxation, natural resource taxation, and universal social contribution schemes to realize a modern fiscal system that is more just, transparent, and oriented toward social welfare.]]>
<![CDATA[Kontribusi Akuntansi Syariah terhadap Ekonomi Islam Terkait Pengembangan UMKM di Era Revolusi Teknologi: The Contribution of Sharia Accounting to Islamic Economics Regarding the Development of MSMEs in the Era of the Technological Revolution ]]>
<![CDATA[Zahwa Praditha Eka Suci]]>;
<![CDATA[Salsabila Nur Faizah]]>;
<![CDATA[Bethany Enggar Sasetyaningjati]]>;
<![CDATA[Nayla Nadhratunnaim]]>
<![CDATA[ TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 2 No. 4 (2025): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah ]]>
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<![CDATA[This study aims to analyze the contribution of Islamic accounting to the strengthening of the Development of MSMEs in the era of technological revolution, as well as how Islamic accounting plays a role in the growth of Islamic finance in Indonesia in the modern era. This study was conducted using a literature study method by analyzing several journal sources relevant to the research topic. The results of this study show that the revolution will have a significant impact on the development of sharia-based accounting, especially in Indonesia. This is due to the fact that most workers in Indonesia are Muslim and are often associated with Islam. In addition to the impact of digitization on sharia accounting in Indonesia, digitization also brings challenges and opportunities for the accounting profession, especially sharia-based accountants, because they must readjust to Islamic teachings and existing technology. The number of accountants in the workforce will continue to decline as technology replaces accounting workers over time. Therefore, every accountant must have their own adaptation strategy to face the technological revolution.]]>
<![CDATA[Eksistensi Hukum Islam dalam Sistem Perundang-Undangan Indonesia: Studi Zakat, Haji, dan KHI: The Existence of Islamic Law in the Indonesian Legislative System: A Study of Zakat, Hajj, and KHI ]]>
<![CDATA[Kamaluddin, Kamaluddin]]>;
<![CDATA[Abd. Rahman]]>;
<![CDATA[Rahmatiah, Rahmatiah]]>
<![CDATA[ TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 3 No. 1 (2026): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah ]]>
Publisher : <![CDATA[Litera Academica Publishing ]]>
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<![CDATA[The existence of Islamic law within the Indonesian legal system is explained through three main instruments: the Zakat Law, the Hajj Management Law, and the Compilation of Islamic Law (KHI). This study employs a library research method with a normative juridical approach, focusing on the analysis of legislation, academic literature, and previous research findings. The results highlight the significant role of Islamic law in accommodating the needs of the Muslim community through formal regulations, where the Zakat Law affirms zakat as a socio-economic obligation, the Hajj Law comprehensively regulates pilgrimage management, and the KHI serves as a reference for Islamic family law in safeguarding religious practices. Nevertheless, the implementation of these instruments is influenced by institutional frameworks, legal politics, and the pluralistic nature of Indonesian society. This study underscores the dynamic and evolving integration process of Islamic law within the national legal system.]]>
<![CDATA[Perbandingan Fiqih Jual Beli (Bai’), Perdagangan (Tijarah), Pilihan (Khiyar), dan Pengambilalihan Hak Pengelolaan Harta (Syuf’ah): A Comparative Jurisprudence of Sale and Purchase (Bai’), Commerce (Tijarah), Contractual Options (Khiyar), and the Right of Pre-emption (Syuf’ah) ]]>
<![CDATA[Muhamad Afif Sholahudin]]>;
<![CDATA[Dedah Jubaedah]]>;
<![CDATA[Iwan Setiawan]]>
<![CDATA[ TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 3 No. 1 (2026): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah ]]>
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<![CDATA[Studies in fiqh muamalah often place tijārah (commerce), ba’i (sale), khiyār (contractual options), and syuf‘ah (pre-emption) into separate analytical spheres, leading to a fragmented understanding of the Islamic transactional system. This research aims to develop a holistic theoretical construction by comparatively examining the definitions, legal foundations, scopes, and functions of these four concepts. The methodology employed is normative legal research with a library-based approach, involving a critical analysis of primary sources—the Qur'an, Hadith, and classical fiqh texts—as well as secondary sources such as scientific journals and contemporary regulations. The findings indicate that tijārah serves as a philosophical framework emphasizing economic ethics and spirituality, while ba’i acts as a formal-legal instrument regulating the validity of exchange. Furthermore, khiyār functions as an internal protection mechanism for the contracting parties, and syuf‘ah serves as an external protection mechanism for joint ownership. The integration of these four concepts establishes an Islamic transactional system that is just, adaptive, and contextual, remaining relevant to modern practices such as e-commerce, private equity ownership, and Islamic financial institutional financing. This study underscores the necessity of an integrative approach in fiqh muamalah to strengthen the relevance of Islamic law within contemporary economic dynamics.]]>
<![CDATA[Implementasi Transformasi Digital pada Pegadaian Syariah: Kajian Terhadap Kesiapan, Hambatan, dan Prospek Pengembangan (Studi Kasus PT. Pegadaian Syariah Cabang Kendari): Implementation of Digital Transformation at Sharia Pawnshops: Study of Readiness, Obstacles and Development Prospects (Case Study of PT. Pegadaian Syariah Kendari Branch) ]]>
<![CDATA[Salehaman, Salehaman]]>;
<![CDATA[Elsa Giana]]>;
<![CDATA[Kiki Novita]]>
<![CDATA[ TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 3 No. 1 (2026): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah ]]>
Publisher : <![CDATA[Litera Academica Publishing ]]>
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<![CDATA[Digital transformation has become a necessity in modern financial services, including Islamic Pawnshop based on Islamic financial principles. This research analyzes the readiness, barriers, and prospects of digital transformation at the Islamic Pawnshop Branch in Kendari City. Using a qualitative approach and case study method, data was obtained through interviews, observations, and internal documentation. Data validity is ensured through triangulation techniques. the results indicate a fairly good readiness in terms of technological infrastructure, availability of digital applications such as gold savings, as well as internal support from management and the Islamic Supervisory Board. Employees have internalized technology through the use of applications, although formal training is still limited. The main obstacles come from external factors, namely resistance from some customers, especially the elderly and housewives, due to low digital literacy and concerns about security. Another challenge is the limited budget to develop secure, user-friendly, and Sharia- compliant applications. Nevertheless, the prospects remain bright with product innovations, national digital collaboration, and digital habituation policies. With increased public education and human resource training, Islamic Pawnshop has the opportunity to become a leading, inclusive, and sustainable digital Islamic financial pioneer.]]>
<![CDATA[Manajemen Risiko Keamanan Pangan Berbasis Halal: Analisis Titik Kritis Bahan Baku, Proses Produksi, dan Distribusi: Halal-Based Food Safety Risk Management: Critical Point Analysis of Raw Materials, Production Processes and Distribution ]]>
<![CDATA[Andi Wawan Mulyawan]]>;
<![CDATA[Nasrullah bin Sapa]]>
<![CDATA[ TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 3 No. 1 (2026): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah ]]>
Publisher : <![CDATA[Litera Academica Publishing ]]>
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<![CDATA[The food industry faces complex challenges in ensuring food safety and product halalness simultaneously. The globalization of supply chains, the diversity of raw materials, and the dynamics of production processes make the risk of contamination—whether biological, chemical, physical, or non-halal—increasingly high. This research aims to analyze critical points in the food supply chain, especially raw materials, production processes and distribution, as well as evaluating risk mitigation strategies based on the integration of the Halal Assurance System (HAS 23000) and Hazard Analysis Critical Control Point (HACCP). The research method uses literature studies through searching 2019–2024 journals, official regulations, and international standards related to food safety and halal certification. The study results show that the greatest risk to raw materials comes from high-risk ingredients that are difficult to verify visually and often have multi-source origins. In the production process, cross-contamination is a dominant risk that demands strict sanitation, process flow and facility segregation. Meanwhile, the distribution stage is vulnerable to product mixing, failure to maintain temperature, and weak traceability systems. The integration of HAS and HACCP is proven to provide a more effective and comprehensive risk mitigation framework, thus becoming a strategic approach to guarantee halalan-thayyiban products.]]>
