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Ahmad Abroza
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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 66 Documents
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DETERMINAN FOREIGN DIRECT INVESTMENT DI INDONESIA: PENDEKATAN ARDL PERIODE 1981–2018 Rofiqotul Qudsiah; Fatah Abdul Jalil
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

Abstract

Foreign Direct Investment (FDI) refers to capital investment activities undertaken by foreign individuals or legal entities with the intention of conducting business operations in a host country. This study aims to analyze the effects of the exchange rate (IDR/USD), imports, GDP per capita, inflation, and infrastructure on FDI in Indonesia. A quantitative approach was employed using 38 years of time-series data covering the period from 1981 to 2018. The analytical method applied was the Autoregressive Distributed Lag (ARDL) model, supported by EViews 9 software. The results indicate that the exchange rate has a negative and significant effect on FDI in both the short and long run. Imports exert a positive and significant influence on FDI across both time horizons. GDP per capita also shows a positive and significant impact on FDI in the short and long run. In contrast, inflation has a negative and significant effect on FDI over both periods. Additionally, infrastructure demonstrates a positive and significant influence on FDI in both the short and long term. These findings highlight the importance of macroeconomic stability and strong real-sector fundamentals in attracting foreign investment to Indonesia.
Agribisnis Pesantren dan Pemberdayaan Ekonomi Lokal: Analisis Ekonomi dan Sosiokultural di Pondok Pesantren Darul Ulum Lampung Timur Muhammad Ismail
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.v5i2.166

Abstract

This study aims to analyze the agribusiness activities of Islamic boarding schools in East Lampung Regency, examine community perceptions of Islamic boarding school–based agribusiness development, identify the agribusiness development model, and assess its economic feasibility. The research was conducted at Darul Ulum Islamic Boarding School, located in Sumbergede Village, Sekampung Sub-district, East Lampung Regency. A descriptive analytical approach was employed to evaluate both economic and socio-cultural aspects of agribusiness development. The findings indicate that Islamic boarding schools play a significant role in influencing rural communities and therefore have strategic responsibility in strengthening local economic activities. The leadership of the kiai (head of the Islamic boarding school) is a key supporting factor in encouraging the adoption and sustainability of agribusiness initiatives. Furthermore, agribusiness production units function not only as income-generating enterprises for the Islamic boarding school but also as practical learning facilities for students to develop technical skills and entrepreneurial capacity. Overall, the study demonstrates that Islamic boarding school–based agribusiness has strong potential as an integrated model of economic empowerment and education in rural areas.
Analisis Penggunaan Artificial Intelligence Terhadap Efisiensi Produksi Jasa Kreatif Freelancer Kabupaten Bone Dalam Perspektif Ekonomi Syariah Titiek Muthmainnah; Muhsyi Alyah; Asni Gusmiarni; Sitti Nikmah Marzuki; Arifin Sahaka
Journal Tafkirul Iqtishodiyyah Vol. 6 No. 1 (2026): 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.v6i1.211

Abstract

This study aims to analyze the utilization of AI in the production activities of creative service freelancers in Bone Regency, examine the efficiency gained through its implementation, and explore its use from the perspective of Islamic economics. This research employed a qualitative method with a descriptive approach. Data were collected through observation, semi-structured interviews, and documentation involving four freelancers working in website and application development, graphic design, photography, and videography. The findings reveal that AI has been integrated into various stages of production, including idea generation, technical problem-solving, asset creation, and editing processes. The use of AI contributes to faster task completion, easier access to references, and more efficient production workflows without eliminating the role of humans as the primary decision-makers. Furthermore, freelancers adapt to technological advancements by emphasizing creativity, experience, and service quality to maintain their competitiveness. From the perspective of Islamic economics, the use of AI is considered permissible as long as it adheres to the principles of honesty (shidq), justice ('adl), and non-maleficence (la dharar). Therefore, the efficiency generated by AI remains aligned with ethical values and social responsibility in production activities.
Dampak Keberadaan Minimarket Modern terhadap Pendapatan Warung Kelontong di Kabupaten Bone dalam Perspektif Ekonomi Islam Asma; Nuraifa Umaya Santi; Muhammad Tedy Gunawan; Sitti Nikmah Marzuki
Journal Tafkirul Iqtishodiyyah Vol. 6 No. 1 (2026): 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.v6i1.213

Abstract

Penelitian ini bertujuan untuk menganalisis dampak keberadaan minimarket modern terhadap pendapatan warung kelontong di Kabupaten Bone serta mengkaji fenomena tersebut dalam perspektif ekonomi Islam. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian lapangan (field research). Data diperoleh melalui observasi dan wawancara mendalam terhadap tiga pemilik warung kelontong yang berada di sekitar minimarket modern di Kabupaten Bone. Analisis data menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan, sedangkan keabsahan data diuji melalui triangulasi. Hasil penelitian menunjukkan bahwa keberadaan minimarket modern memberikan dampak terhadap pendapatan warung kelontong yang ditandai dengan berkurangnya jumlah pelanggan dan menurunnya omzet penjualan. Namun, besarnya dampak yang dirasakan oleh masing-masing informan berbeda-beda, bergantung pada lokasi usaha, karakteristik pelanggan, serta kemampuan pemilik warung dalam beradaptasi dengan perubahan persaingan. Untuk mempertahankan usahanya, para pedagang menerapkan berbagai strategi, seperti meningkatkan kualitas pelayanan, menjaga hubungan baik dengan pelanggan, melayani pembelian secara eceran, memberikan fasilitas pembelian secara utang kepada pelanggan tetap, memperpanjang jam operasional, serta menambah variasi barang sesuai kebutuhan masyarakat. Dalam perspektif ekonomi Islam, keberadaan minimarket modern pada dasarnya tidak bertentangan dengan prinsip syariah selama persaingan dilakukan secara adil, jujur, dan tidak merugikan pihak lain. Namun, penelitian ini menunjukkan perlunya peran pemerintah dalam menciptakan persaingan usaha yang lebih berkeadilan melalui kebijakan yang mendukung keberlangsungan usaha mikro agar tercipta kemaslahatan bagi seluruh pelaku ekonomi.
Akuntansi Aset Kripto dan Tokenisasi Aset sesuai Standar IFRS: Keseragaman dan Ketidakkonsistenan Pelaporan Andrian Anwar L Nata; Novi Riani
Journal Tafkirul Iqtishodiyyah Vol. 6 No. 1 (2026): 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.v6i1.216

Abstract

This study examines accounting practices for crypto assets and real-world asset tokenization following the latest IFRS standards, including IFRS 16 issued in 2024. It analyzes 25 Indonesian entities’ financial statements from 2024–2025 using descriptive qualitative and comparative content analysis. The results show that while 60% of entities now classify major crypto assets under IFRS 16, 40% still apply divergent treatments. Inconsistency is most severe for asset tokenization, with no uniform recognition or measurement rules, leading to value differences of 28-47% for identical underlying assets. Key causes include unclear standard guidance, unique multi-function token characteristics, and delayed local convergence. These findings undermine comparability and reliability of financial information. The study proposes targeted standard improvements to achieve consistent reporting.
Nilai-Nilai Amanah dan Itqan dalam Hadis sebagai Fondasi Halal Supply Chain Management Saniatul Hidayah; M. Fathul Khoiry
Journal Tafkirul Iqtishodiyyah Vol. 6 No. 1 (2026): 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.v6i1.217

Abstract

Perkembangan industri halal global mendorong meningkatnya perhatian terhadap implementasi Halal Supply Chain Management (HSCM) sebagai sistem yang menjamin kehalalan produk pada seluruh tahapan rantai pasok. Namun, kajian HSCM selama ini lebih banyak berorientasi pada aspek manajerial, operasional, dan kepatuhan terhadap sertifikasi halal, sementara dimensi etik yang bersumber dari hadis masih relatif jarang dikaji. Penelitian ini bertujuan menganalisis konsep amanah dan itqan dalam hadis serta menjelaskan relevansinya sebagai fondasi etik dalam implementasi HSCM. Penelitian menggunakan pendekatan library research dengan pendekatan ma'ani al-hadis. Sumber data primer berupa hadis-hadis tentang amanah dan itqan beserta kitab-kitab syarah yang relevan, sedangkan sumber data sekunder berasal dari literatur mengenai Halal Supply Chain Management, etika bisnis Islam, dan ekonomi syariah. Data dianalisis secara kualitatif melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan dengan menghubungkan makna konseptual hadis terhadap prinsip-prinsip HSCM. Hasil penelitian menunjukkan bahwa amanah merupakan landasan integritas yang menuntut kejujuran, tanggung jawab, transparansi, dan komitmen dalam menjaga kehalalan produk pada setiap tahapan pengadaan, produksi, penyimpanan, transportasi, hingga distribusi. Sementara itu, itqan menjadi dasar profesionalisme yang diwujudkan melalui penerapan quality control, traceability, dokumentasi, audit halal, dan continuous improvement dalam pengelolaan rantai pasok halal. Penelitian ini juga merumuskan model konseptual yang menempatkan amanah sebagai fondasi integritas rantai pasok dan itqan sebagai fondasi kualitas serta profesionalisme. Dengan demikian, HSCM tidak hanya dipahami sebagai sistem manajemen yang berorientasi pada kepatuhan terhadap standar halal, tetapi juga sebagai implementasi nilai-nilai profetik yang memperkuat tata kelola industri halal berbasis integritas dan kualitas kerja.

Page 7 of 7 | Total Record : 66

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