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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 62 Documents
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PENGEMBANGAN POTENSI LOKAL PERTANIAN UNTUK PENINGKATAN EKONOMI MASYARAKAT: STUDI PADA HOME INDUSTRI JAPRI DI PEKON PRINGSEWU, LAMPUNG Lia Widya Listiawati
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 1 (2025): 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/jti.v4i1.148

Abstract

This study aims to analyze the development of a home industry based on local agricultural potential under the Japri brand and its impact on improving the economic conditions of the community in Pekon Pringsewu. A descriptive qualitative approach was employed using observation, in-depth interviews, and documentation involving the management and members of the home industry. The findings indicate that the development process includes socialization, mapping and introducing local potential such as bananas, cassava, and sweet potatoes, providing production skill training, and establishing small business groups as collaborative working units. The results further reveal that the participation of community members particularly housewives in Japri’s production activities has significantly increased their daily income, which was previously unstable and dependent solely on their husbands’ earnings or seasonal harvests. Additionally, the home industry has fostered economic independence, women’s empowerment, and the optimal utilization of local resources. The study also shows that Japri’s progress is supported by the availability of abundant local raw materials and development strategies based on hands-on training and intensive mentoring. Thus, it can be concluded that the development of a home industry based on local potential plays a crucial role in enhancing community welfare, although this study is limited by its narrow geographical focus and reliance on qualitative data. Future research is recommended to adopt a mixed-method approach and expand the analysis to include marketing aspects, policy implications, and business sustainability.
Model Pengembangan Pariwisata Berkelanjutan dan Konsekuensi Ekonominya bagi Masyarakat Pringsewu: Sebuah Analisis Etika Bisnis Islam Siti Rohaya
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 1 (2025): 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/jti.v5i1.149

Abstract

The development of the tourism sector plays a significant role in enhancing community economic welfare while contributing to regional and national income. In Pringsewu Regency, tourism potential is utilized to support regional development and to shape the distinct identity of the area. As a sector that directly interacts with local communities, tourism generates various social and economic impacts on the surrounding population. This study aims to analyze the strategies used in developing the tourism industry and to examine its impacts on the community’s economy from the perspective of Islamic business ethics. This research employs a qualitative approach with a field research design, descriptive in nature, and collects data through interviews and documentation. The data were analyzed inductively to obtain a comprehensive understanding of the phenomenon. The findings indicate that the tourism development strategies implemented by the Pringsewu Regency Government include conducting tourism awareness training and outreach programs, promoting tourism through social and electronic media, organizing various events, and improving supporting facilities and infrastructure. The economic impacts of tourism on the community are reflected in increased income levels, the creation of employment and entrepreneurial opportunities, and the growing involvement of women in economic activities. From the perspective of Islamic business ethics, these strategies and their implementation align with the principles of trustworthy resource management, responsible utilization of natural assets, and environmental preservation, all of which represent ethical values emphasized in Islam.
Peran Kreativitas Pengrajin Gerabah terhadap Peningkatan Pendapatan Keluarga dalam Perspektif Ekonomi Islam: Studi Kasus Desa Selorejo, Lampung Timur Rodiyatul Laili
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 1 (2025): 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/jti.v5i1.150

Abstract

This study aims to analyze the influence of artisans' creativity in pottery-making in Selo Rejo Village on family income from an Islamic economic perspective. The research employed a qualitative descriptive method with data collected through in-depth interviews with four artisans and two supporting workers. The results show that design innovations, product variations, and marketing strategies via social media and mobile traders significantly increase artisans’ income, for instance, from IDR 1.5 million to IDR 4–5 million per month. This creativity not only enhances the artisans’ family welfare but also creates employment opportunities for the surrounding community. The pottery business complies with Islamic economic principles, including responsible use of resources, earning lawful income, and benefiting the wider community. The study confirms that creativity is a key factor in promoting local economic development and family welfare. Recommendations include further product innovation and village government support through continuous training and guidance to strengthen Selo Rejo’s pottery industry.
Determinan Preferensi Mantan Anggota Lembaga Keuangan Pailit dalam Akses Layanan BMT di Kecamatan Sekampung Nurul Amalia Dewi
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 1 (2025): 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/jti.v5i1.151

Abstract

This study aims to analyze the preferences of former members of a bankrupt microfinance institution regarding their interest in re-engaging in transactions with Baitul Maal wat Tamwil (BMT) in Sekampung District. This research employs a qualitative approach, with primary data obtained through in-depth interviews with former members of BMT Al-Hasanah that experienced bankruptcy. The data were analyzed using the stages of data reduction, data presentation, and conclusion drawing and verification. The findings reveal two distinct preference groups. The first group still shows interest in conducting transactions with BMT, driven by strong social relations, positive prior experiences, and a favorable perception of the institution’s reputation. The second group no longer has interest in re-engaging with BMT, which is influenced by negative past experiences, community concerns and disappointment toward BMT, unsatisfactory service quality, poor financial management, weak oversight, and psychological trauma caused by the bankruptcy incident. These findings indicate that the preferences of former members are shaped not only by economic considerations but also by psychological factors and the social relationships built throughout their experience.
KINERJA KEUANGAN DAN DAMPAKNYA TERHADAP ZAKAT BANK SYARIAH: ANALISIS PADA BUS TERDAFTAR DI OJK (2015–2019) Sri Wulan Dari
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 1 (2025): 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/jti.v5i1.152

Abstract

The rapid development of Islamic banking in Indonesia positions zakat as a key instrument of accountability and Sharia compliance. However, prior studies examining the relationship between financial performance and zakat show inconsistent findings, particularly concerning profitability indicators such as Return on Assets (ROA) and Return on Equity (ROE). This study aims to analyze the effect of ROA and ROE on zakat payments of Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) during 2015–2019. Using a causal quantitative approach, this research employs secondary data obtained from the annual reports of three state-owned Islamic banks BNI Syariah, Bank Syariah Mandiri, and BRI Syariah selected through purposive sampling. Data were analyzed using classical assumption tests and multiple linear regression to examine both partial and simultaneous effects. The results indicate that ROA has a negative and significant effect on zakat, whereas ROE has a positive and significant effect. Simultaneously, ROA and ROE significantly influence zakat, explaining 57.1% of the variation. These findings confirm that profitability is a key determinant of corporate zakat obligations, implying that better management of assets and equity leads to greater zakat contributions. This study enriches the empirical literature on zakat accountability in Islamic banking, although its generalizability is limited by sample size and variable scope. Future research is suggested to incorporate additional variables such as bank size, operational efficiency, and Sharia governance and expand the range of samples for more comprehensive insights.
ANALISIS PENGARUH PENDAPATAN DAN TABUNGAN WADIAH TERHADAP BONUS WADIAH PADA BANK SYARIAH PERIODE (2015–2019) Shela Indriana
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 1 (2025): 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/jti.v5i1.153

Abstract

This study aims to analyze the effect of bank income and wadiah savings on wadiah bonuses in State-Owned Islamic Banks during the period 2015–2019. The significance of this research lies in understanding the key determinants of wadiah bonuses as a non-contractual incentive mechanism that plays an important role in attracting and retaining customers within the Islamic banking system. This study employs a quantitative method using multiple linear regression analysis. The sample was selected through purposive sampling and consists of two state-owned Islamic banks, namely BNI Syariah and Bank Syariah Mandiri, using secondary data obtained from annual financial reports. The findings reveal that, partially, bank income has no significant effect on wadiah bonuses, whereas wadiah savings have a positive and significant effect. Simultaneously, bank income and wadiah savings show a positive and significant influence on wadiah bonuses. These results indicate that bonus distribution policies are more strongly affected by the volume of customers’ deposited funds than by the bank’s income performance. The study implies the need for strengthening strategies to optimize wadiah fund collection as a means to enhance competitiveness among Islamic banks. The limitations of this study include the restricted sample size and the limited number of variables examined; therefore, future research is recommended to expand the sample and incorporate additional variables to provide a more comprehensive analysis.
Analisis Hukum Ekonomi Syariah terhadap Akad Gadhoh dan Bagi Hasil dalam Usaha Peternakan Sapi: Studi Kasus Masyarakat Tiyuh Gilang Tunggal Makarta Anton Sujarwo
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 2 (2025): 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/jti.v5i2.161

Abstract

This study examines the implementation of the gadhoh livestock system in Tiyuh Gilang Tunggal Makarta, Lambu Kibang District, Tulang Bawang Barat Regency, where livestock cooperation between capital owners and caretakers has long been practiced as part of local economic traditions. In this system, the capital owner entrusts cattle to a caretaker who is responsible for all livestock needs, and profit sharing is conducted when the cattle give birth or are sold at maturity, commonly referred to as maro anak for female cattle and maro bathi for male cattle. Although historically successful, the number of farmers participating in the gadhoh system has recently declined. This study aims to describe the operational mechanism of the cattle gadhoh system and analyze it through the lens of Sharia Economic Law. Using a qualitative descriptive approach based on field research, the findings reveal that the gadhoh system is perceived not merely as a profit-oriented cooperation, but also as a means of strengthening social ties and maintaining local wisdom. The system remains relevant because it offers investment opportunities for capital owners and provides additional income for livestock caretakers. In some cases, caretakers eventually establish independent livestock businesses due to herd growth, rather than dissatisfaction with the profit-sharing scheme. From a Sharia Economic Law perspective, the gadhoh system reflects several key principles, including profit sharing (mudarabah), fairness in distribution, shared risk, and ethical conduct (nubuwwah). Overall, the gadhoh cooperation model has the potential to serve as a strategic approach for community-based livestock development in Indonesia.
Strategi Pemasaran Berbasis Ekonomi Islam dalam Meningkatkan Minat Beli Konsumen: Studi Kasus Toko Sepeda Sinar Surya Martikawati
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 2 (2025): 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/jti.v5i2.162

Abstract

This study aims to examine how Islamic economics views the marketing strategies implemented by Toko Sepeda Sinar Surya. The research contributes to expanding knowledge on marketing strategies used to attract consumer buying interest from an Islamic economic perspective. Data were collected through interviews and documentation, and were analyzed using an inductive qualitative approach. The analysis began with field data related to the application of four marketing strategies; product, price, place, and promotionand was followed by an assessment based on the principles of Islamic economics. The findings indicate that the marketing strategies employed by Toko Sepeda Sinar Surya align with Islamic economic principles. Among the four strategies, the product strategy stands out as a key differentiator: the store provides exclusive service facilities not offered by other bicycle shops in the Metro market. This service feature enhances sales of spare parts, as repair activities often require part replacement, enabling the store to gain dual benefits from service fees and spare part sales
Analisis Implementasi Kerjasama Musyarakah dalam Produksi Batu Bata Merah di Desa Medasari, Rawa Jitu Selatan Nurkholis
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 2 (2025): 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/jti.v5i2.163

Abstract

Industri produksi batu bata merah di Desa Medasari merupakan kegiatan ekonomi berbasis masyarakat yang sangat bergantung pada keterampilan lokal dalam mengelola sumber daya alam. Maraknya usaha pembuatan batu bata skala rumah tangga terutama didorong oleh kebutuhan ekonomi yang mendesak serta latar belakang pendidikan masyarakat yang terbatas. Pertumbuhan penduduk yang pesat semakin mempercepat alih fungsi lahan, di mana area pertanian semakin banyak berubah menjadi kawasan permukiman. Fenomena ini terlihat jelas di Desa Medasari, Kecamatan Rawa Jitu Selatan, Kabupaten Tulang Bawang, di mana peralihan dari sawah ke area perumahan telah mendorong munculnya aktivitas pengelolaan batu bata merah. Model kerja sama yang lazim diterapkan melibatkan kesepakatan antara pembuat batu bata dan pemilik lahan, biasanya berdasarkan sistem bagi hasil. Penelitian ini menggunakan pendekatan penelitian lapangan dengan memanfaatkan data primer dan sekunder yang dikumpulkan melalui observasi, wawancara, dan dokumentasi. Data dianalisis menggunakan metode kualitatif deskriptif untuk memahami pola dan tantangan dalam praktik kerja sama di industri batu bata lokal. Hasil penelitian menunjukkan bahwa model kerja sama di Desa Medasari belum sepenuhnya sesuai dengan prinsip musyarakah sebagaimana didefinisikan dalam hukum ekonomi Islam. Kesepakatan yang dilakukan secara lisan sering menimbulkan ambiguitas sehingga menyebabkan ketidakjelasan dalam perjanjian. Skema bagi hasil menetapkan 10% dari pendapatan penjualan untuk pemilik lahan, sementara pengelola menerima sisanya namun menanggung seluruh biaya produksi. Estimasi kerugian dilakukan secara terpisah oleh masing-masing pihak, sehingga memunculkan ketidakkonsistenan lebih lanjut. Proses produksi batu bata sebenarnya lebih efisien ketika dikerjakan oleh lebih dari dua orang; namun hal ini tidak selalu dilakukan. Keuntungan dihitung setelah dikurangi biaya produksi, tetapi ketika muncul kendala operasional, pengelola kesulitan menutup biaya, sementara pemilik lahan merasa dirugikan karena penggunaan sumber daya yang berlebihan. Permasalahan yang tidak terselesaikan ini menunjukkan bahwa model musyarakah belum diterapkan secara efektif.
Analisis Hukum Islam terhadap Praktik Zakat Hasil Panen Padi di Desa Sidang Kurnia Agung, Rawa Jitu Utara, Mesuji Samsudin
Journal Tafkirul Iqtishodiyyah Vol. 5 No. 2 (2025): 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/jti.v5i2.164

Abstract

Zakat is one of the pillars of Islam that must be fulfilled by every Muslim, and its implementation must adhere to the requirements established in Islamic law. Agricultural products that reach the prescribed nishab are obligated to be tithed accordingly. However, in practice, the farming community in Mantingan Village, Rawa Jitu Utara District, Mesuji Regency, demonstrates limited understanding regarding agricultural zakat. This condition motivates the present study, which aims to examine the implementation of agricultural zakat and analyze it from the perspective of Islamic law. The purpose of this research is to identify how agricultural zakat is practiced in Mantingan Village and to assess the conformity of these practices with Islamic legal principles. This study employs a qualitative research design with a socio-juridical approach, focusing on real conditions in the community to uncover facts that lead to problem identification and resolution. The data consist of primary data collected from interviews with farmers and religious leaders, and secondary data obtained from the Qur'an, Hadith, journals, articles, and relevant literature. The findings indicate that the agricultural yield in Mantingan Village has reached the nishab level required for zakat obligation according to Islamic law. Nonetheless, farmers tend to determine and distribute zakat based on their own practices rather than adhering to established Islamic legal guidelines. From the perspective of Islamic law, zakat on agricultural produce in Mantingan Village is generally issued either annually or after each harvest, yet the amount given does not align with the prescribed rates stipulated for agricultural zakat.

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