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Jurnal At-Tamwil: Kajian Ekonomi Syariah
Published by Universitas Islam Tribakti Lirboyo Kediri
ISSN : 26154293     EISSN : 27237567     DOI : https://doi.org/10.33367//at.v6i1.1488
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal At-Tamwil is a journal published by the Faculty of Economics and Business, Sharia Banking study program, Tribakti Islamic University Lirboyo Kediri. The purpose of this journal is to communicate and as a medium for academic socialization by providing a platform to promote the publication of scientific research in the field: Sharia Banking Sharia Economics Sharia Financial Institutions Sharia Finance and Microfinance Islamic Business and Financial Management Islamic / Sharia Economic Law Fiqh Muamalah Economic Hadith Zakat, Infaq, Shadaqah and Waqaf Sharia Insurance Halal Industry Islamic Capital Market as well as issues in the field of Islamic Economics and other topics related to Islamic Banking.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 122 Documents
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Distribution of Added Value in the Sago Value Chain of the Yoboi, Simporo, and Babrongko Indigenous Peoples: An Islamic Economic Justice Perspective Imam Wahyudhi; Shinta Abdul Rahman; Shimah Fauziah Yeubun; Citra Meilana Rina Jayanti
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 8 No. 2 (2026): Jurnal At-Tamwil September 2026
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v8i2.9899

Abstract

Purpose – This study describes the structure, value creation, and distribution of added value within the sago value chain involving Indigenous communities, processing groups, MSMEs, traders, and consumers in Yoboi, Simporo, and Babrongko, Jayapura Regency, Papua, from the perspective of Islamic economic justice. It addresses the limitation of conventional value chain analysis, which largely emphasizes financial margins and efficiency but provides limited assessment of whether economic benefits are proportional to actors’ contributions, costs, risks, customary resource rights, and ecological stewardship. Design/Methods/Approach – This study adopts a qualitative descriptive approach, complemented by economic calculations to quantify value creation within the sago value chain. Primary data were collected through field observations and semi-structured interviews with Indigenous community members, processing groups, MSMEs, traders, traditional leaders, and assisting institutions. Economic calculations include dried sago flour equivalent output, Hayami-based value-added analysis, marketing margins, labor income, net operating surplus, and the imputed value of customary resources. These calculations provide supporting evidence for interpreting qualitative findings concerning ‘adl, muamalah transaction patterns, and ecological stewardship in customary sago hamlets. Findings – Added value increases along the sago value chain, with MSMEs capturing the largest value (IDR 1,400,000), followed by Indigenous communities (IDR 850,000), traders (IDR 360,000), and processing groups (IDR 100,000). From an ‘adl perspective, the distribution is partially proportional but institutionally incomplete, as Indigenous communities provide foundational customary resources and ecological stewardship but have limited access to downstream value creation and markets. Research Implications/Limitations – The findings suggest that improving distributive justice requires stronger institutional capacity, processing capabilities, market access, and partnership mechanisms that enable indigenous communities to participate more directly in downstream value creation. The study is limited to three villages and one traced value-chain structure; therefore, broader comparative research is needed. Originality/Value – This study extends conventional value-added analysis by integrating Hayami-based measurement with ‘adl-based proportionality, muamalah transaction patterns, imputed customary resource value, and HIMA-oriented ecological justice. This integration enables value distribution to be assessed not only by financial returns but also in relation to contributions, costs, risks, customary resource rights, market access, and ecological stewardship.
Following the Opinions of the Prophet’s Companions (Qaul Shahabi) in Zakat al-Mal Management Shina Widyana; Bambang Iswanto
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 8 No. 2 (2026): Jurnal At-Tamwil September 2026
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v8i2.9904

Abstract

Purpose – This study examines how the opinions of the Prophet’s Companions (Qaul Shahabi) serve as a basis for resolving Islamic legal issues regarding zakat (almsgiving) and its administration. Design/Methods/Approach – This research employs a descriptive qualitative approach, utilizing library research as the primary method for data collection and analysis. Data were gathered by examining relevant written sources discussing the opinions of the Prophet’s Companions (Qaul Shahabi) on the management of zakat mal. Findings – Zakat mal is a vital component of Islamic Sharia, exerting significant influence on society, the economy, and spirituality. The zakat management system was developed and refined in a highly organized manner throughout history, spanning the era of the Prophet Muhammad to the period of the Rightly Guided Caliphs (Khulafaur Rasyidin). The opinions of the Prophet’s Companions (Qaul Shahabi) constitute a source of Islamic law, particularly for resolving issues not explicitly addressed in the Qur’an and Sunnah. Effective and flexible zakat management practices were facilitated by the Companions: Abu Bakr As-Siddiq demonstrated firmness; Umar bin Khattab adapted policies such as suspending zakat for new converts (Muallaf) and introducing zakat on horses; Utsman bin Affan incorporated asset valuation; and Ali bin Abi Thalib followed the policies of his predecessors. Their contributions made zakat collection and distribution more efficient and allowed Sharia to remain flexible in meeting the needs of the times. Research Implications/Limitations – Consequently, Qaul Shahabi remains a valid guideline for addressing contemporary challenges in zakat management, ensuring that the objective of zakat, promoting the welfare of the Ummah (Muslim community), is achieved optimally and responsibly. Originality/Value – This study positions the policies of Abu Bakr al-Siddiq, Umar bin al-Khattab, Utsman bin Affan, and Ali bin Abi Thalib as a methodological bridge between the Qaul Shahabi and contemporary zakat governance, including digitalization, self-assessment, institutional accountability, and corporate zakat management. It demonstrates that Qaul Shahabi not only holds historical value but also provides Ushul Fiqh-based principles for understanding and addressing contemporary zakat management issues.

Page 13 of 13 | Total Record : 122

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