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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 43 Documents
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Digital Empathy and Solidarity: Case Study of Netizen Responses to MSMEs in Crisis Fitria Mumtazah; Araffi, Mayogi; Noor, Muhammad
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 1 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

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Abstract

This study aims to understand how consumers respond to the crisis experienced by Micro, Small and Medium Enterprises (MSMEs) actors, especially in terms of customer engagement and loyalty. This study uses a qualitative approach with thematic narrative design and netnography strategy. Data were collected through documentation of comments on social media related to the closure of the “Mama Khas Banjar” business, an MSME that experienced a crisis due to legal issues. The results showed that the crisis led to emotional solidarity from customers, in the form of moral and spiritual support delivered publicly. Consumers are not only silent, but actively involved in defending business actors. In addition, criticism of disproportionate law enforcement also surfaced in online discussions. The findings also strengthen the perception that MSMEs are seen as pillars of the people's economy that must be protected, not punished. This research confirms that consumer loyalty can be formed not only because of service satisfaction, but also because of emotional attachment and human values. The findings are important for MSMEs, government, and researchers in understanding the dynamics of customer relationships during a crisis.
Rekonstruksi Kebijakan Ekonomi Rasulullah pada masa Modern: Pendekatan Riil, Moneter, dan Fiskal Annisa Maulidia Alfian; Rozalinda; Meirison; Alfian
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

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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 Dawimatus Sholihah; 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 Rizqi Anfanni Fahmi
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

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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

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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) Ziyadatus Shofiyah
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 7 No. 2 (2025): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

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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 Fenti Indah Kusumorini; Nafis Irkhami
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.
Analisis Peran Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Profitabilitas Bank BPD Syariah di Indonesia Periode 2016-2024 Nopi Triana; Rofiul Wahyudi
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 8 No. 1 (2026): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/at.v8i1.5092

Abstract

Penelitian ini mengkaji profitabilitas BPD Syariah di Indonesia antara tahun 2016 dan 2024 dalam kaitannya dengan pembiayaan mudharabah, musyarakah, murabahah, dan ijarah. Data sekunder dari laporan keuangan tahunan BPD Syariah digunakan secara kuantitatif. Populasi penelitian terdiri dari seluruh Bank Pembangunan Daerah Syariah yang terdaftar di OJK. Sampel akhir sebanyak 5 bank diperoleh melalui penggunaan purposive sampling. Mudharabah, musyarakah, murabahah, dan pembiayaan ijarah merupakan variabel independen, sedangkan ROE dan ROA merupakan variabel dependen yang digunakan untuk mengukur profitabilitas. Regresi linear berganda dan statistik deskriptif digunakan untuk menilai data setelah pengujian asumsi tradisional. Hasil penelitian menunjukkan bahwa semua bentuk pembiayaan syariah memiliki dampak substansial terhadap profitabilitas bank secara bersamaan. Pembiayaan murabahah, sebagian, secara signifikan dan menguntungkan mempengaruhi ROE dan ROA. Pembiayaan ijarah memiliki dampak negatif terhadap ROE tetapi dampak positif terhadap ROA. Sementara pembiayaan musyarakah berdampak signifikan dan negatif terhadap kedua metrik profitabilitas, pembiayaan mudharabah berdampak negatif pada ROA tetapi berpengaruh baik pada ROE. Hasil ini menunjukkan bagaimana pembiayaan bagi hasil versus pembiayaan tanpa bagi hasil dalam perbankan syariah regional memiliki efek profitabilitas yang berbeda.
Amil Zakat sebagai Ashnaf; Telaah Fikih dan Implementasinya Mushlih Candrakusuma; Rudi Purnomo
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 8 No. 1 (2026): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

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Abstract

Amil are the administrators who collect and distribute zakat. In the Qur'an, Allah SWT stipulates eight groups entitled to receive zakat (ashnāf), explicitly listing amil as one of the groups entitled to receive zakat. Some scholars argue that amil must be selected and appointed by a legitimate authority, while others open up the possibility of a wider community role in appointing amil. These differences in interpretation show that the concept of amil as ashnāf is not static, but develops according to social dynamics and the needs of the community. This study uses a normative legal research method with a qualitative descriptive-analytical approach. The data used are secondary, including fiqh books, scientific books, fatwas, and journal articles relevant to the theme of zakat and amil. Data analysis was conducted qualitatively using content analysis techniques. The results of this study are that in the current contemporary era, a paradigm shift in the concept of amil zakat has occurred towards an institutionalization process, where amil is understood as an integrated part of an institutional system regulated through a management science approach, legal mechanisms, organizational structures, financial administration, and public policy. The change in the zakat amil model from a normative understanding to an empirical-applicative one is a form of contextual ijtihad that takes into account the complexity of socio-economic dynamics without sacrificing the basic principles of classical fiqh.
Eksplorasi Kesadaran Haji Generasi Z Melalui Literasi Keuangan Syariah Dan Perencanaan Keuangan Lusiana Hardinawati; Novi Puspitasari; Halizah Halizah; Anisa Ayuni Fatimah
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 8 No. 1 (2026): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

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Abstract

Penelitian kualitatif ini bertujuan untuk mengeksplorasi peran literasi keuangan syariah dalam membantu Generasi Z merencanakan ibadah haji serta mengidentifikasi tingkat pemahaman mereka. Melalui pendekatan kualitatif dengan metode triangulasi yang menggabungkan wawancara mendalam, analisis dokumen, dan Focus Group Discussion (FGD), studi ini mengevaluasi pengaruh literasi keuangan terhadap kesiapan finansial generasi muda. Temuan penelitian menunjukkan bahwa meskipun memiliki akses informasi yang luas, pemahaman awal Generasi Z terhadap investasi Islam dan manajemen biaya haji masih terbatas. Berdasarkan hasil kuantifikasi data selama proses FGD, ditemukan bahwa tingkat pemahaman literasi keuangan syariah peserta awalnya hanya sebesar 60%, namun meningkat signifikan menjadi 88% setelah kegiatan diskusi dilakukan. Hasil ini mengindikasikan bahwa kurangnya pemahaman prinsip dasar keuangan Islam menjadi hambatan utama dalam perencanaan haji yang sesuai syariat. Penelitian ini menyimpulkan bahwa literasi keuangan syariah bukan sekadar alat pengelolaan uang, melainkan instrumen krusial untuk meningkatkan kesadaran beribadah. Oleh karena itu, diperlukan strategi pendidikan yang sistematis dan relevan guna mengoptimalkan potensi Generasi Z dalam mempersiapkan perencanaan haji sejak dini.

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