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Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Published by Sekolah Tinggi Ekonomi dan Bisnis Syariah Al-Ulum Terpadu
ISSN : 25799789     EISSN : 25799789     DOI : https://doi.org/10.65778/atjebi.v4i2.56
Core Subject : Economy,
Economics, Econometrics & Finance
At-Tanmiyah: Jurnal Ekonomi dan Bisnis Islam berfokus pada permasalahan utama dalam pengembangan ilmu ekonomi dan bisnis Islam. Jurnal At-Tanmiyah: Jurnal Ekonomi dan Bisnis Islam menerima bentuk pemikiran/ide konseptual dan hasil kajian yang mencakup: Filantropi Islam (Zakat, Infaq, Shodaqoh, dan Wakaf) Manajemen Rantai Pasokan Halal Etika Bisnis dan Kewirausahaan Islam Perbankan dan Keuangan Islam Sumber Daya Manusia dalam Perspektif Islam Pemasaran Islam Topik lain yang berkaitan dengan ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 55 Documents
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PENGARUH DIFERENSIASI PRODUK DAN STRATEGI PROMOSI TERHADAP KEPUTUSAN PEMBELIAN (Studi Kasus Pada Tahu Riossta Kabupaten Pangkalan Kerinci) Sri Maharani; Abygael Paulina Sijabat
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2024): Desember, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v3i2.100

Abstract

This study aims to analyze the effect of Product Differentiation and Promotional Strategy on Purchasing Decisions of Riossta Tofu in Pangkalan Kerinci Regency. The method used is the Non Probability Sampling method with incidental sampling type. Researchers distributed questionnaires to 30 respondents who had become Riossta Tofu customers via Google Form. Data analysis in this study used SPSS V-25. The results of the analysis concluded that product differentiation had a positive effect on purchasing decisions where the calculated t value was greater than the t table of 4.081> 1.703 with a significance level of 0.00 <0.05, and the promotional strategy had a positive effect on purchasing decisions with a t table value of 6.549> 1.703 with a significance value of 0.000 <0.05. The results of the simultaneous test (F-test) indicate that product differentiation and promotional strategy jointly influence purchasing decisions, with a calculated F-value of 32.659, greater than the F-table value of 3.369. The coefficient of determination test yielded an R-squared value of 0.708, indicating that product differentiation and promotional strategy influence purchasing decisions by 70.8%.
HARTA WARISAN HARUS SEGERA DIBAGIKAN JANGAN DITUNDA Sri Maharani, M.Pd.
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2026): Juni, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v5i1.101

Abstract

Inheritance Must Be Distributed Immediately, Do Not Delay. In Islam, it is obligatory to immediately distribute inheritance after all conditions are met. Scholars agree that delaying inheritance distribution without a valid reason is haram. Inheritance must be distributed immediately after the obligations related to the heir (debts, wills, funeral costs) have been fulfilled, to maintain justice, avoid slander, and ensure that the rights of each heir are fulfilled according to Islamic law. Delaying inheritance distribution can involve several legal risks that need to be considered, including: potential disputes between heirs, loss of inheritance rights, depreciation of assets, additional costs, tax obligations, injustice and dissatisfaction. The amount of each heir's share has been determined in Islam. If inheritance is not distributed, it will lead to family disputes, prolonged hostility, material losses (loss of goods), legal conflicts, and can even lead to sins (eating assets that are not their right) and tax problems; the resolution can be amicable or through the courts.
BANJIR SUMATERA 2025: REFLEKSI MAQĀṢID SYARĪ‘AH DALAM PENGELOLAAN HUTAN DAN KONSEKUENSI EKONOMI EKSPLOITASI Hilyati Inayah Siregar; Saparuddin Siregar
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2026): Juni, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v5i1.102

Abstract

The 2025 flood disaster in Sumatra represents not only an environmental crisis but also a systemic failure in sustainable forest governance and ethical resource management. This study investigates the root causes of the flood by integrating the Islamic normative framework of Maqāṣid al-Sharī‘ah with contemporary ecological and economic analyses. Through qualitative methods—including normative analysis, policy review, and case comparisons with Malaysia and Morocco—this research demonstrates that deforestation, weak regulatory enforcement, and extractive economic policies have collectively violated key maqāṣid principles, particularly the preservation of life (ḥifẓ al-nafs), wealth (ḥifẓ al-māl), and progeny (ḥifẓ al-nasl). The study further explores the economic consequences of environmental exploitation and evaluates the untapped potential of Islamic financial instruments such as zakat, waqf, and green sukuk in post-disaster rehabilitation and environmental recovery. Findings highlight the urgent need to institutionalize maqāṣid-based governance in Indonesia’s forest and disaster management frameworks. This paper proposes actionable policy recommendations and underscores the role of Islamic ethics in shaping future ecological resilience
Strategi Implementasi Bank Bullion Syariah di Indonesia: Integrasi Prinsip Maqhasid Syariah dalam Penguatan Stabilitas Ekonomi Nasional Fitri Yani; Yusnita; Mirza Asti Amri
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2024): Desember, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v3i2.103

Abstract

Indonesia has abundant natural resources potential, particularly gold, but does not have a Bullion Bank institution capable of managing the commodity as an integrated financial asset in the country. This lack of infrastructure leads to gold commodities often exported in crude form and re-imported in financial derivatives, resulting in economic inefficiency. This article aims to formulate the strategic framework of the establishment of the Sharia Bullion Bank in Indonesia with a descriptive qualitative approach and conceptual analysis. The main focus of the research is how the Maqashid Sharia principle-particularly hifz al-mal (treasure protection)-can be applied in operational bullion banks to create economic stability. The proposed methodology involves mapping of ecosystems of interest holders and analyzing the compatibility of stock products and gold-based financing. Analysis results show that the establishment of the Bullion Shariah Bank not only potentially attracts foreign direct investment (FDI) through more ethical and asset-based instruments, it also strengthens the sovereignty of the nation's monetary system. This study recommends synergies between regulators, corporate banking, and the mining industry to implement this initiative.
PEMANFAATAN MEDIA SOSIAL DALAM EDUKASI WAKAF DI KOTA MEDAN: PELUANG LITERASI DIGITAL DAN TANTANGANNYA Yusnita; Fitri Yani
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2026): Juni, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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

Abstract

This study explores the implementation of social media as a tool for waqf education in the digital era. The increasing use of digital platforms among the younger generation presents opportunities and challenges for Islamic philanthropic institutions, particularly in enhancing public literacy regarding waqf. Using a descriptive qualitative method, data were collected through interviews with waqf practitioners (nazhir), academics, and social media users in Medan. The findings reveal that while social media offers significant potential for educational outreach—such as wide accessibility, interactive content, and visual appeal—its use remains suboptimal. This is due to limited digital resources, lack of strategic content planning, and insufficient collaboration between stakeholders. The study emphasizes the need for professional digital teams, credible content development, and partnerships with Islamic digital influencers. These findings contribute to the discourse on digital Islamic philanthropy and offer practical implications for strengthening waqf literacy in Indonesia.
Tranformasi Digital Koperasi Syari’ah Strategi Peningkatan Daya Saing UKM Di Era Ekonomi Digital Qutlubey Seyyeroh; Maghfirah; Renafilatus Sakinah; Zahrotul Maulidia; Alaika Nasrullah
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 5 No 2 (2026): Desember, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v5i2.105

Abstract

Digitalisasi sangat krusial bagi koperasi syariah dan UKM saat ini. Studi kualitatif ini mengeksplorasi kesiapan digital dan strategi yang selaras dengan prinsip syariah. Temuan dari 42 partisipan menunjukkan bahwa integrasi digital meningkatkan efisiensi, transparansi, dan loyalitas anggota sekaligus mendongkrak daya saing UKM melalui inovasi. Namun, rendahnya literasi digital dan keterbatasan infrastruktur menjadi hambatan utama. Penelitian merekomendasikan digitalisasi bertahap dan kolaborasi strategis dengan fintech syariah untuk mengatasi tantangan tersebut serta memperkuat ekosistem ekonomi Islam.
Strategi Meningkatkan Daya Saing CV Rayyan Jaya Teknik: Persfektif Manajemen Strategi Syariah dan Analisi SWOT Sela Nur Aulia; Halwa Halimatusadiyah; Laila Maulida
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2026): Juni, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v5i1.108

Abstract

Penelitian ini dilatarbelakangi oleh persaingan industri jasa teknik di era 4.0 yang semakin ketat, sehinggaperusahaan dituntut memiliki daya saing yang tidak hanya berfokus pada efisiensi operasional, tetapi juga nilai moral dan etika. Penelitian ini bertujuan untuk merumuskan strategi peningkatan daya saing pada CV Rayyan Jaya Teknik dengan menggabungkan perspektif Manajemen Strategi Syariah dan analisis SWOT. Metode yang digunakan adalah kualitatif deskriptif melalui wawancara mendalam dengan pihak manajemen dan studi literatur terkait. Hasil penelitian menunjukkan bahwa kekuatan utama perusahaan terletak pada penerapan nilai Siddiq (kejujuran) dan Amanah (transparansi) yang mampu membangun loyalitas pelanggan secara alami. Selain itu, penerapan nilai Itqan (profesionalisme) dapat mengurangi risiko ketidakpastian (gharar) dan menjadi strategi penting dalam menghadapi persaingan pasar. Penelitian ini menyimpulkan bahwa perpaduan strategi bisnis modern dan prinsip syariah mampu menciptakan daya saing yang berkelanjutan, tidak hanya berorientasi pada keuntungan materi, tetapi juga memberikan manfaat bagi masyarakat.
Konsep Kepemilikan Harta Sebagai Fondasi Kebijakan Ekonomi Islam Amanah Giovani Visi Yuti Viona; Putri Novia Anggraini; Muhammad Jauhar Ariful Hadi; Khairul Umam
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2026): Juni, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v5i1.110

Abstract

This study aims to examine the concept of property ownership as the foundation of Islamic economic policy, affirming that absolute ownership belongs solely to Allah SWT, while humans act as trustees with limited management rights bound by Sharia principles. Using a literature review method, this research elaborates on the classification of ownership into individual, public, and state ownership along with their doctrinal bases, and analyzes their implications for public policy. The findings reveal that this principle mandates fair management and social responsibility in property administration, serving as a legal basis for the state to formulate economic and fiscal regulations aimed at achieving wealth distribution, public welfare, and social justice in accordance with the Maqasid Syariah.
Baitul Mal sebagai Instrumen Welfare State dalam Perspektif Fiqh Siyasah Elsania Revansya Wulan Aprilia; Khairul Umam; Avifur Rohman; Muhammad Rifqi Baidlowi Muslikh
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2026): Juni, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v5i1.112

Abstract

Poverty and social inequality require mechanisms that ensure equitable public welfare. In the Islamic constitutional system, Baitul Mal functions as a public financial institution that manages and distributes wealth for social purposes. This study aims to analyze the role of Baitul Mal as a welfare state instrument from the perspective of fiqh siyasah. The research employs a normative legal method using library, conceptual, and historical approaches. The findings reveal that Baitul Mal performs a welfare redistribution function through the management of zakat, kharaj, jizyah, waqf, infaq, and sadaqah. These functions correspond to the characteristics of a welfare state, particularly in social protection, economic redistribution, and state responsibility for public welfare. Therefore, Baitul Mal can be understood as a welfare instrument within the Islamic governance system and remains relevant for the development of equitable social policies.
Konsep dan Implementasi Instrumen Pendapatan Negara Non-Zakat dalam Pemerintahan Islam Muhammad Hirsu Maulana Ramen; Nur Khabib Firmansyah; Athaya Dzaki Fauziyyah
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 5 No 1 (2026): Juni, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v5i1.113

Abstract

This article examines the concept and implementation of non-zakat state revenue instruments in Islamic governance, covering kharaj, jizyah, ushr, and war spoils (ghanimah and fa'i). This study employs a normative legal research method with a historical approach and conceptual approach through library research of classical fiqh sources, the Qur'an, Hadith, and contemporary scientific literature. The findings indicate that the Islamic fiscal system is comprehensive and not solely reliant on zakat. Kharaj is a land tax on conquered territories that developed significantly under Umar ibn al-Khattab and was codified by Abu Yusuf in Kitab Al-Kharaj. Jizyah is a financial obligation imposed on non-Muslims in exchange for state protection. Ushr is a levy on agricultural produce and cross-border trade. War spoils (ghanimah and fa'i) constitute a state revenue source governed by Islamic law through the khumus distribution mechanism. All these instruments are managed through Baitul Mal based on the principles of justice and public welfare. This study affirms that Islam possesses a structured fiscal governance framework that remains relevant for examination in the context of modern public financial management.

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