cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ahmad Abroza
Contact Email
abrozaahmad@gmail.com
Phone
+6281273476448
Journal Mail Official
abrozaahmad@gmail.com
Editorial Address
Sumbergede, 56A Sekampung, Lampung Timur, Lampung, Indonesia
Location
Kab. lampung timur,
Lampung
INDONESIA
Journal Tafkirul Iqtishodiyyah
Published by Sekolah Tinggi Ilmu Syariah Darul Ulum Lampung Timur
ISSN : 28099524     EISSN : 2809932X     DOI : https://doi.org/10.63761/jti
Core Subject : Economy,
Economics, Econometrics & Finance
JOURNAL TAFKIRUL IQTISHODIYYAH was published by the LPPM Darul Ulum Lampung Timur Institute of Sciences (STIS). Published twice a year, in June and December. Online ISSN : 2809-932X Print ISSN: 2809-9524. The journal focuses on providing quality research in the fields of Islamic economics, banking and finance. This journal aims to cover important topics in modern Islamic economics and finance. The language used is Indonesian. The editor invites researchers, lecturers, reviewers, industry practitioners and observers to contribute.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 50 Documents
 1   2   3   4   5 
Pengelolaan Pajak Daerah dalam Prespektif Manajemen Islam Gus Nur Wahid , Muhammad; Mustofa , Lutfi; Handoko , Cipto
Journal Tafkirul Iqtishodiyyah Vol. 1 No. 2 (2021): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2021.v1.i02.a23

Abstract

Tax is one of the largest sources of state revenue. Local tax management policies are still not running optimally due to the lack of awareness from the public about the importance of taxes and the lack of strict sanctions given by the government to the community and the lack of organizational commitment. Tax management according to Islamic management The state is obliged to fulfill the following conditions: Receipt of tax proceeds must be seen as a trust and spent honestly and efficiently and distribute the tax burden evenly, and emphasize that a fair taxation system is in line with the spirit of Islam. Reasons for paying taxes. guarantee of solidarity. rules based on the Qur'an and Sunnah. and this principle of justice must be adhered to, both in principles regarding legislation and in practice. By its nature tax is an additional obligation (tathawwu'), for Muslims after Zakat, in Islam which is one of the state revenues based on Ulil Amri ijtihad approved by the House of Representatives (Ahlil halli wal aqdi) and the approval of Ulama
Perlindungan Hukum bagi Konsumen dalam Transaksi Jual Beli Online atau e-Commerce menurut Undang-undang Nomor 8 Tahun 1999 dan Undang-undang Nomor 11 Tahun 2008 di Indonesia Ismunandar, Arif; Indah Wulandari , Citra; Ma'ruf, Chasan
Journal Tafkirul Iqtishodiyyah Vol. 1 No. 2 (2021): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2021.v1.i02.a24

Abstract

The development of information and technology makes it easier for Indonesian people to get information and insight about products and goods needed in everyday life. One of the developments in technology and information is the internet media. Online buying and selling sites (e-commerce) are increasingly widespread today so that consumers are required to be careful in every online transaction. With legal guarantees and laws for consumers, it is hoped that there will be a legal basis in providing protection to consumers who transact e-commerce. This writing aims to find out whether legal rights as consumers, in the sense of legal protection for consumers, have been carried out properly and correctly, according to applicable laws. This research is a normative legal research. Where is the research on the principles and rules of law that guide the attitudes and behavior of the community. This research was conducted on the application of legal principles in legal protection for consumers related to the inclusion of problems that often occur in online buying and selling transactions between business actors and consumers. From the results of the discussion, it can be concluded that the UUPK and UU ITE have been able to provide adequate legal protection for consumers in buying and selling movable goods through e-commerce. regarding the use of consumer personal data, the legal requirements of an e-commerce transaction, the use of CA (Certification Authority), the issue of standard clauses and regulating actions that are prohibited for business actors in marketing and producing goods and services that can be used as a reference for objects in e-transactions. commerce.
INFLUENCE OF BRAND IMAGE ON BUYING DECISION (STUDY AULIA WEDDING GALLERY) Zarfa Nuary, Fadhila; Bursan, Rinaldi; Siti Ambarwati, Dwi Asri
Journal Tafkirul Iqtishodiyyah Vol. 2 No. 1 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2022.v2.i1.a27

Abstract

The development of the decoration, make-up and fashion business is getting faster and tighter because all of them appear and try to bring fresh things to offer to consumers. This creates an increasingly competitive arena of competition in this business field. This study aims to determine how much influence the company's brand image has on consumer decisions to make a purchase, with the subject of as many as 102 consumers who have used the services of Aulia Wedding Gallery Lampung aged 17 years and over. The method used in this research is a questionnaire, interviews and direct observation in the field, with data testing techniques in the form of validation tests, reliability tests, T-tests, and F tests. significant on the Purchase Decision, where all data have met the requirements of validity and reliability with the results of the T test and F test of 0 < 0.05 which indicates that accept Ha and reject H0. Then the data is also strengthened by consumer answers who strongly agree and agree for the product image indicator of 98.04%, the producer image indicator and product excellence of 97.06%, the user image indicator of 96.57%, the indicator recommending to others 95 ,1%, the repurchase indicator is 97.06%, and the maturity indicator for a product is 98.04%.
POLITIK IDENTITAS ETNIS DAN AGAMA PARTAI ACEH DALAM QANUN BENDERA DAN LAMBANG ACEH Amalia Sari, Ovi; Maryanah, Tabah; Cahyadi, Robi
Journal Tafkirul Iqtishodiyyah Vol. 2 No. 1 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2022.v2.i1.a28

Abstract

This study aims to (1) find out that the Aceh Party identifies the identity of Acehnese ethnically and religiously (2) analyze the identity of Acehnese citizens that needs to be manifested in the symbols of the Aceh Flag and Coat of Arms (3) determine the Aceh Party’s (PA) response to the rejection of the draft Qanum Flag and Coat of arms of Aceh by the Central Government and Acehnese ethnic minorities.The research method uses qualitative methods with descriptive research types. The informant determination technique used is the purposive sampling technique. Data collection tools used in the form of in-depth interviews and documentation studies. The data analysis technique used is data reduction, data display, verification. The results showed that (1) PA identifiet the Acehnesethnically and religiously besed on language indicator; customary institutions, customs and art; social control and, (2) The identity of the Acehnese people contains meaning and values that can be applied both as a unifying symbol and as a symbol of peace (3) There is a difference of opinion beween the Aceh Party in the DPRA and the Central Government regarding the Qanun on the Aceh Flag and Coat of Arms (4) The action of etnic minorities against the Qanun on the Aceh flag and symbol divided into two parts, namely some support and some oppose.Based on this explanation, it is known that the draft qanun on the Aceh flag and symbol is strongly influenced bay the PA’s identity politics and the are differences in understanding between the Aceh Government and the Central Government, the Aceh Governmen and some etnic minorities, so that it is not yet effective for application.
PERAN KOPERASI PONDOK PESANTREN DALAM MEMBANGUN MENTAL WIRAUSAHA SANTRI (Studi pada Koperasi Pondok Pesantren Darul Qur’an, Desa Braja Harjosari, Kecamatan Braja Selebah, Kabupaten Lampung Timur) Firda Sari , Vista; Ni’matul Fadilah , Awwalia
Journal Tafkirul Iqtishodiyyah Vol. 2 No. 1 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2022.v2.i1.a29

Abstract

The development of the business world in pesantren huts can be seen with the development of business or business, both on a small and large scale. Pondok Pesantren Darul Qur'an can only develop pesantren cooperative business on a small scale. Cooperative business is aimed at meeting the daily needs of santri. In addition to insights and doctrines of entrepreneurship that can affect the entrepreneurship interests of the santri, independent santri life can also be a determining factor to become an entrepreneur, where he must have a strong determination and determination to be independent, even though people are determined to hinder, worry, or underestimate it. This research aims to find out the role of boarding school cooperatives in building a santri entrepreneurial mentality. This study is a quantitative descriptive study, in which respondents as much as ten coefficients of determination R2. In this study, the free variable is the role of cooperatives and the bound variable is the mental self-employment. The results of the analysis of independent variables (cooperative roles) were obtained thitung (5,337) > tcount (2,306). Thus, variable X has a partial effect on variable Y. The results of the F test show that Fcount (28,482) > Ftable (4.46), while signification is 0.000 < alpha at the signification level of 0.05, then Ho is rejected and Ha is accepted, which means independent variables (cooperative roles) together or simultaneously affect dependent variables (entrepreneurial mentality) positively and significantly. The results of the determination coefficient (R2) test showed the Rsquare number of 0.781 or 78.1%, i.e. the entrepreneurial mental variable can be explained by the cooperative role variable and the remaining 21.9% can be explained by other variables.
DEVELOPMENT OF ISLAMIC LAW (FIQH) THROUGH THE MAQASID AL-SYARI'AH APPROACH Rohani
Journal Tafkirul Iqtishodiyyah Vol. 2 No. 1 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2022.v2.i1.a30

Abstract

The discussion about maqashid al-syari'ah or the purpose of Islamic law is an important discussion in Islamic law that has not escaped the attention of scholars and experts in Islamic law. Basically, Shari'a and religion cannot be understood partially. However, it must be seen as a whole as an inseparable whole. Religious goals and sharia goals can be categorized into general goals and specific goals. If all the commands and prohibitions of Allah are carried out in the Qur'an, as well as the orders and prohibitions of the Prophet SAW in the sunnah which are formulated in fiqh, it will be seen that all of them have a specific purpose and nothing is in vain. All of them have a deep wisdom, namely as a mercy for mankind, as confirmed in several verses of the Qur'an about the purpose of the Prophet Muhammad was sent. Grace for all nature in the verse is defined by the benefit of the people. Meanwhile, in simple terms, benefit can be interpreted as something that is good and can be accepted by common sense. It is accepted that reason contains that reason can know and understand the motives behind the determination of a law, namely because it contains benefits for humans, either by explaining the meaning itself by God or by means of rationalization
ANALISIS STRATEGI PEMASARAN YANG DILARANG SYARI’AT PERSPEKTIF AL-IMAM MUHYIDDIN AN-NAWAWI Kholit Al Asror , Mahdum; Hasani , Dahrul
Journal Tafkirul Iqtishodiyyah Vol. 2 No. 1 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2022.v2.i1.a31

Abstract

The marketing strategy that is prohibited by the Shari'ah is an important discussion to study, because currently the competition in the world of trade is getting tighter and the strategies are also very varied, while without a new study on the discussion, it is feared that the innovations of marketers will come out of the guidance of the Shari'ah. at, this is none other than because marketers do not understand the theory of fiqh which is mostly in Arabic. This paper focuses on looking at the prohibited marketing strategies from the point of view of al-Imam Muhyiddin an-Nawawi, because the majority of Indonesian Muslims belong to the as-Syafi'i school of thought while al-Imam Muhyiddin an-Nawawi is an as-Syafi'i follower who has the most superior opinion. According to al-Imam Muhyiddin an-Nawawi, there are two marketing strategies that are prohibited by sharia, namely an-najasy and at-tadlis. An-najasy is a marketing strategy in the form of promotion where traders create fake customers to bid at a high price, with the aim of persuading buyers to be interested in the product being marketed even at a high price. While at-tadlis is a marketing strategy in the form of a product where the seller hides the defects of an item, by putting it on the inside or choosing a better product for the part that is shown. The marketing of an-najasy and at-tadlis is illegal because there is an element of fraud in it, but the contract that occurs is legal. According to the Syafi'iyyah scholars who are supported by Imam Nawawi, the consequences of an-najasy that occur due to collusion from the seller, there are two legal opinions: First, the buyer has the right of khiyar. Second, the buyer has no khiyar rights. Meanwhile, as a consequence of at-tadlis, the buyer still has khiyar rights.
THE EFFECT OF ELECTRONIC SERVICE QUALITY ON MCDELIVERY MOBILE APPLICATION ON GENERATION Z CONSUMER SATISFACTION Susilawati, Aden; Rr. Erlina
Journal Tafkirul Iqtishodiyyah Vol. 2 No. 1 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2022.v2.i1.a35

Abstract

The quality of electronic services is a matter that refers to the extent to which a company or online business has facilities related to purchasing, to the process of delivering products that are carried out effectively and efficiently. The electronic service owned by McDonald's restaurants is the McDelivery mobile application. The McDelivery mobile application is a fast food ordering application from the McDonald's company which was developed to assist marketing effectiveness and provide convenience in ordering food remotely to consumers. McDelivery mobile application on Playstore has a rating of 3+. In the review or review column in the Playstore, it shows that many of the McDelivery application downloaders gave bad reviews about this application. This shows that there is a gap between consumers and the ordering system used when the system has limitations to meet consumer needs. The purpose of this study was to determine the effect of the quality of electronic services, namely e-servqual on the McDelivery mobile application on the satisfaction of generation Z consumers. The data collection method in this study used a questionnaire distributed to all McDelivery consumers with the criteria of generation Z as many as 100 people. The results of this study support the hypothesis that e-servqual has a positive and significant effect on consumer satisfaction of Generation Z on the McDelivery mobile application. Suggestions for McDonald's to always improve the quality of electronic services (e-servqual) by improving the quality of electronic services on the dimensions of the availability system on their McDelivery mobile application
The Influence of Shopping Lifestyle and Hedonic Shopping Motivation on Impulse Buying in Bukalapak E-Commerce (Study on Bukalapak Consumers in Bandar Lampung) Novriady Nurtanio, Ilham; Bursan, Rinaldi; Wiryawan, Driya; Listiana, Indah; Maruf, Chasan
Journal Tafkirul Iqtishodiyyah Vol. 2 No. 2 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2022.v2.i2.a36

Abstract

At present the advancement of data innovation is endlessly quick, remembering for Indonesia itself. Information technology in the world, even in Indonesia has been widely used as a tool for human life activities in various aspects of life, including business activities. The current e-commerce phenomenon is increasingly causing the rise of various online stores in Indonesia. One of the providers of online business digital platforms is Bukalapak. This study was conducted to determine whether there is a significant effect given by the variabel Shopping Lifestyle and Hedonic Shopping Motivation as an independent variable on the Impulse Buying variable as the dependent variable (Study on Bukalapak Consumers in Bandar Lampung). The data used in this study is primary data, which was obtained from the results of respondents answers which were collected with the help of a questionnaire. The number of samples in this study were 108 respondents. The sampling method uses a non-probability sampling technique, which is a technique to determine the sample with certain considerations. The analytical method used in this research is validity test, reliability test, analysis multiple liniear regression, and hypothesis testing, namely t test and coefficient of determnination (R2), with the help of the IBM SPSS 26 application program for windows. The results of this study indicate that the Shopping Lifestyle variable has a significant effect on the Impulse Buying variable as evidenced by the t-count values of 3.009 > from the t-table value of 1.98304 with a significance level of 0,003 < 0,05. The the Hedonic Shopping Motivation variable also has a significant effect on the Impulse Buying variable as evidenced by the t-count value of 2.684 > from the t-table value of 1.98304 with a significance level of 0,008 < 0.05. Meanwhile, in this study, the independent variable was able to explain the dependent variable by 47,3% while the rest was influenced by other variables outside the variable of this study.
ANALISIS PENINGKATAN PAJAK DAERAH TAHUN 2021 DI ERA NORMAL DAN NEW NORMAL TERDAMPAK PANDEMI COVID -19 : Studi pada Badan Pendapatan Daerah Kabupaten Lampung Timur Mohammad Rendy
Journal Tafkirul Iqtishodiyyah Vol. 2 No. 2 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2022.v2.i2.a37

Abstract

Pajak daerah adalah kontribusi wajib kepada daerah yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan Daerah bagi sebesar-besarnya kemakmuran rakyat. Pemerintah Daerah dituntut untuk melakukan inovasi-inovasi peningkatan Pendapatan Asli Daerah (PAD) khususnya Pajak Daerah guna membiayai belanja daerah. Permasalahan penelitian adalah : bagaimanakah Pelaksanaan peningkatan pajak daeran Tahun 2021 di era normal dan new normal terdampak pandemic Covid 19 di Kabupaten Lampung Timur dan apakah hambatan-hambatan yang dihadapi dalam peningkatan pajak daeran Tahun 2021 di era normal dan new normal terdampak pandemic Covid 19 di Kabupaten Lampung Timur. Metode penelitian secara yuridis normatif dan empiris, menggunakan data sekunder dan primer, yang diperoleh dari studi kepustakaan dan studi lapangan, dan analisis data dengan analisis yuridis kualitatif. Hasil penelitian membahas terkait inovasi-inovasi peningkatan pajak daerah Tahun 2021 yang dilakukan BAPENDA Lampung Timur. Inovasi dan kebijakan yang diambil meliputi melaksanakan Pelayanan Keliling PBB-P2, Pemasangan Alat Perekam Pajak, Penerapan Pembayaran Pajak BPHTB secara online dengan pihak BPN, Pembinaan dan Pengawasan Pajak, Penundaan Jatuh Tempo Pembayaran PBB-P2 dan Optimalisasi Penagihan PBB-P2. Kebijakan yang dilakukan berpedoman pada Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah serta berpedoman pada Peraturan Daerah Kabupaten Lampung Timur Nomor 06 Tahun 2020 tentang Pajak Daerah. Hambatan-hambatan dalam pelaksanaan peningkatan pendapatan daerah Kabupaten Lampung Timur meliputi faktor yuridis, faktor kelembagaan dan sumber daya manusia, faktor sarana dan prasarana, dan faktor budaya/kultural. Saran yang dapat diberikan penulis antara lain hendaknya pelaksanaan peningkatan pajak daerah lebih optimal dilakukan dan lebih meningkatkan sarana dan prasarana pendukung serta meningkatkan sumber daya manusia yaitu pelatihan/ bimbingan teknis bagi petugas pajak guna memaksimalkan peningkatan pajak daerah.

Page 2 of 5 | Total Record : 50

 1   2   3   4   5 

Filter by Year

2021 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2024): JOURNAL TAFKIRUL IQTISHODIYYAH Vol. 4 No. 1 (2024): JOURNAL TAFKIRUL IQTISHODIYYAH Vol. 3 No. 1 (2023): JOURNAL TAFKIRUL IQTISHODIYYAH Vol. 2 No. 2 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH Vol. 2 No. 1 (2022): JOURNAL TAFKIRUL IQTISHODIYYAH Vol. 1 No. 2 (2021): JOURNAL TAFKIRUL IQTISHODIYYAH Vol. 1 No. 1 (2021): JOURNAL TAFKIRUL IQTISHODIYYAH