cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ipung Dwiansyah
Contact Email
ipungdwiansyah@unmuhjember.ac.id
Phone
-
Journal Mail Official
tashorruf@unmuhjember.ac.id
Editorial Address
Jl. Karimata No. 49 Sumbersari Jember 68121
Location
Kab. jember,
Jawa timur
INDONESIA
At-Tasharruf: Jurnal Ekonomi dan Bisnis Syariah
Published by Universitas Muhammadiyah Jember
ISSN : 26852802     EISSN : 2715369X     DOI : https://doi.org/10.32528/at
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal At-Tasharruf adalah Jurnal Kajian Ekonomi dan Bisnis Syariah yang diterbitkan oleh Universitas Muhammadiyah Jember, dan dikelola oleh Program Studi Ekonomi Syari’ah. Jurnal At-Tasharruf memuat hasil penelitian dan artikel ilmiah para dosen, mahasiswa, dan peneliti yang berkaitan dengan kajian Muamalah, Ekonomi dan Bisnis Syariah, Perbankan Syariah, Lembaga Keuangan Syari’ah, Filantropi Islam, dan Pemikiran Para Tokoh Ekonomi Syari’ah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 6 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2025): At-Tasharruf" : 6 Documents clear
Rekonstruksi Kebijakan Ekonomi Rasulullah pada masa Modern: Pendekatan Riil, Moneter, dan Fiskal Alfian, Annisa Maulidia; Rozalinda; Meirison; Alfian
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to reconstruct Islamic economic policy based on the practice of the Prophet Muhammad with an integrated approach between the real, monetary and fiscal sectors. By using a qualitative literature study method through historical and normative analysis, this research examines how the Prophet built an economic system that is fair, sustainable, and in accordance with maqashid al-shariah. In the real sector, the Prophet created the Madinah market as an economic space free from monopoly, hoarding, and fraudulent practices, and upheld business ethics. In the monetary sector, the prohibition of usury and the use of intrinsic value-based currencies demonstrate a commitment to value stability and fairness in transactions. While in the fiscal sector, the management of zakat, jizyah, and baitul mal reflect redistributive policies that encourage social welfare and economic empowerment of the people. The findings recommend that contemporary economic policies, especially in Muslim countries, consider the integration of these three sectors as a unit that encourages an inclusive and benefit-based Islamic economic system. The practical implications include the importance of market reforms, transformation of productive Islamic financing systems, and strengthening the role of Islamic fiscal in the public policy framework.
Pengaruh Product Quality dan Brand Image Hijab Daffi Terhadap Customer Satisfaction di Toko Via Collection Sholihah, Dawimatus; Musrifah, Musrifah
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/at.v7i2.4160

Abstract

Trend halal lifestyle yang sedang berkembang pesat saat ini, telah mendorong meningkatnya permintaan terhadap produk-produk hala, termasuk diantaranya yaitu fashion muslimah seperti hijab. Penelitian ini bertujuan untuk menganalisi pengaruh kualitas produk dan citra merek (brand image) Hijab daffi terhadap kepuasan pelanggan di Toko Via Collection Pujer Bondowoso. Dalam konteks persaingan bisnis fashion muslimah yang semakin kompetitif, pemahaman untuh memahami faktor-faktor yang mempengaruhi kepuasan pelanggan menjadi sangat penting, dengan tujuan untuk mempertahankan loyalitas pelanggan dan meningkatkan kinerja penjuaalan. Penelitian ini menggunaka pendekatan kuantitatif dengan metode analisis regresi linier berganda melalui software SPSS, sampel berjumlah 104 responden menggunakan teknik purposive sampling. Hasil analisis menunjukkan bahwa kualitas produk dan brand image berpengaruh positif dan signifikan terhadap kepuasan pelanggan
Integrasi Ekoteologi Islam dan Wakaf: Menyelaraskan Nilai-Nilai Keagamaan dengan Aksi Ekologis Fahmi, Rizqi Anfanni
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the application of Waqf in environmental conservation projects, focusing on its potential and challenges in supporting ecological sustainability. A Narrative Review approach was employed, examining relevant literature from the Scopus database with keywords ekoteologi, Islamic endowment, and Waqf. The results indicate that Waqf has significant potential in financing sustainable environmental projects such as forest conservation, water resource management, and urban greening. Waqf-funded projects contribute to environmental preservation and enhance social and spiritual awareness. However, challenges include management issues, unclear legal frameworks for ecological use, and limited management capacity. The study recommends institutional reforms, policy updates, and improved transparency in Waqf fund management. The findings contribute to understanding how Waqf can be an effective financing tool for environmental sustainability and strengthen the synergy between religious teachings and ecological actions.
Integration of Fiqh al-Muʿamalat and Local Wisdom in the Mawah System of Aceh Muhammad Ali; Vera Wardani; Ulfatul Karimah; Junaidi
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the integration of fiqh al-muʿāmalāt with local wisdom in the mawah system of Aceh and seeks to formulate an ideal model consistent with Sharīʿah principles and contemporary needs. Research was conducted in three regencies Aceh Besar, Pidie, and Pidie Jaya with 30 respondents comprising capital owners, cultivators, traditional leaders, Islamic scholars, village officials, academics, and experts in Islamic economics. Data were collected through participatory observation, in-depth interviews, Focus Group Discussions (FGD), and documentary studies, then analysed thematically and comparatively with reference to fiqh al-muʿāmalāt. Findings indicate that the mawah system remains actively practised in agriculture, plantations, and livestock. It is sustained by values of trust, solidarity, and justice, though agreements are predominantly oral. Profit-sharing patterns vary: 50:50 or 60:40 in agriculture, 70:30 in livestock, and flexible arrangements in plantations. Most respondents regarded mawah as fair (83%), effective in enhancing productivity and equitable distribution (89%), and sustainable in the long term (76%). Comparative analysis shows compatibility with muzāraʿah, musāqāh, and muḍārabah contracts, despite shortcomings in cost transparency and documentation. The study concludes that mawah has strong potential as a sustainable Islamic economic model. Clear contracts, proportional justice, transparency, and adaptive flexibility are key to ensuring its continued relevance and Sharīʿah compliance.
Faktor Emotional Intelligence Dalam Keputusan Pembelian Produk (Studi Kasus Pada Mahasiswa Institut Alif Muhammad Imam Syafi’i) Shofiyah, Ziyadatus
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explore the influence of Emotional Intelligence on product purchase decision making among students of Alif Muhammad imam Syafi'i Institute. The research method used is a qualitative approach with in-depth interviews and observations of students as research subjects. The results showed that students with high levels of emotional intelligence tend to be more selective, rational, and consider social aspects in making purchasing decisions. Self-awareness helps them in adjusting product choices to personal needs and values. Emotion management plays a role in preventing impulsive buying decisions due to emotional marketing strategies. Intrinsic motivation encourages students to choose products that can support their personal goals. Empathy makes them more likely to choose products from brands that have social responsibility, while social skills influence students' tendency to follow the recommendations of friends or influencers. The findings provide implications for marketers and manufacturers to design more effective marketing strategies by targeting the emotional and social aspects of college students. In addition, this study also underscores the importance of financial education for college students to increase their awareness in financial management and wiser consumption.
Sharia Risk Analysis of the Ijarah Muntahiya Bit Tamlik (IMBT) Contract: Perspectives of DSN-MUI Fatwas, PSAK 107, and OJK Regulations Kusumorini, Fenti Indah; Irkhami, Nafis
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/at.v7i2.4884

Abstract

This research aims to comprehensively identify and analyze the potential Sharia risks inherent in the implementation of the Ijarah Muntahiya Bit Tamlik (IMBT) contract within the practice of Islamic financial institutions in Indonesia. This study is highly relevant given the growing volume of IMBT financing, which demands stricter compliance risk mitigation to maintain public trust and the integrity of the Sharia financial system. Furthermore, this study examines the synchronization of the IMBT regulatory framework as set out in the National Sharia Council-Indonesian Ulema Council (DSN-MUI) Fatwa, Financial Accounting Standards Statement (PSAK) No. 107, and the Financial Services Authority (OJK) Regulations. The research method employed is Normative Legal Research, utilizing a statute approach and a conceptual approach. Primary data sources are derived from content analysis of key regulations: DSN-MUI Fatwa No. 09/DSN-MUI/IV/2000, PSAK 107, and relevant OJK regulations. The findings indicate that the primary Sharia risk in IMBT lies in the promise of ownership transfer (wa’d), which may lead to ambiguity (gharar) and legal risk if not executed separately from the lease contract. A disharmony of interpretation was found, especially between the accounting treatment of PSAK 107, which tends to be based on economic substance, and the formal Sharia requirements of DSN-MUI. A clear harmonization of interpretation and a unified operational guideline are needed to ensure the legal certainty and Sharia compliance of IMBT, particularly in the aspect of accounting recognition and treatment, which can influence Sharia risk.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): At-Tasharruf Vol. 7 No. 1 (2025): At-Tasharruf Vol. 6 No. 2 (2024): At-Tasharruf Vol. 6 No. 1 (2024): At-Tasharruf Vol. 5 No. 2 (2023): At-Tasharruf Vol. 5 No. 1 (2023): At-Tasharruf