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Contact Name
Muhammad Rifqi Hidayat
Contact Email
rifqifebi@uin-antasari.ac.id
Phone
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Journal Mail Official
yuliahafizah@uin-antasari.ac.id
Editorial Address
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Location
Kota banjarbaru,
Kalimantan selatan
INDONESIA
At-Taradhi: Jurnal Studi Ekonomi
ISSN : 19793804     EISSN : 25489941     DOI : -
Core Subject : Economy, Education,
At-Taradhi: Jurnal Studi Ekonomi:This journal is published twice a year in June and December with a focus on economics and the like with the same science
Arjuna Subject : -
Articles 435 Documents
APLIKASI AKUNTANSI DEPOSITO MUDARABAH PADA LEMBAGA KEUANGAN SYARIAH NON BANK DI BANJARMASIN Hariyanto Hariyanto
At-Taradhi Jurnal Studi Ekonomi Vol 5, No 2 (2014)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v5i2.226

Abstract

this research aims to know the application of PSAK accounting 101 about Islamic finance report and PSAK NO. 105 of mudarabah to product depositing mudarabah in an exemplary KJKS Banjarmasin and Independent Companions Banjarmasin, UJKS and constraints encountered in the recording of accounting. This research is qualitative research interview method and documentation. This type of research is the research field (field research). Through qualitative descriptive analysis techniques. This research resulted in the application of accounting deposits mudaraba based on PSAK NO. 105. KJKS Example already implement thoroughly on the rules contained in the financial reports of 101 PSAK syariah and PSAK NO. 105 temporary syirkah funds of mudaraba, while Independent Companions UJKS not yet fully apply PSAK NO. 101 and PSAK NO. 105. While the obstacles faced in recording accounting mudaraba deposits i.e. HR lack of knowledge about the Islamic accounting and the lack of number of employees in the finance or accounting
Tinjauan Penerapan Fatwa DSN MUI No.101 Tahun 2016 Tentang Al-Ijarah Al-Maushufah Fi Al-Dzimmah Terhadap Fitur Go-Pay Eka Sri Apriliana; Desi Erawati; Hariyanto Hariyanto
At-Taradhi Jurnal Studi Ekonomi Vol 10, No 2 (2019)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v10i2.3290

Abstract

The purpose of this study is to find out and study how the Fatwa DSN MUI NO.101 of 2016 applied al-Ijarah al-Maushufah fi al-Dzimmah to the Go-Pay feature. Approach to this study using qualitative and type of research is document study by reviewing Go-Pay practices and Fatwa DSN MUI NO.101 of 2016 on al-Ijarah al-Maushufah fi al-Dzimmah. From the analysis it was found that the Go-Pay system falls under the Fatwa DSN MUI No.101 Year 2016 of IMFZ Agreement, where the sale of the service benefits after being paid in advance with the specifications and nature mentioned in advance of booking. This is in line with the IMFZ's own provisions, especially in terms of finances (wages), there are 4 Go-Pay requirements in this ruling: non-cash based wages, wages earned based on consumer and Go-Jek pricing, payments are made in cash through Go-Pay balances, and the tenants who pay the rent when the agreement is rented.Tujuan penelitian ini guna mengetahui dan mengkaji bagaimana penerapan Fatwa DSN MUI NO.101 Tahun 2016 tentang al-Ijarah al-Maushufah fi al-Dzimmah terhadap fitur Go-Pay. Pendekatan pada penelitian ini menggunakan kualitatif dan jenis penelitian ini yaitu studi dokumen dengan menelaah praktik Go-Pay dan Fatwa DSN MUI NO.101 Tahun 2016 tentang al-Ijarah al-Maushufah fi al-Dzimmah. Dari hasil analisis diperoleh bahwa sistem Go-Pay masuk dalam kategori Fatwa DSN MUI No.101 Tahun 2016 tentang Akad IMFZ, yang dimana jual beli jasa tersebut manfaatnya diserahkan setelah dilakukan pembayaran terlebih dahulu dengan spesifikasi dan sifat disebutkan diawal pemesanan. Hal ini memiliki kesesuaian dengan ketentuan-ketentuan IMFZ itu sendiri terutama dalam segi ketentuan ujrah (upah), terdapat 4 kesesuaian Go-Pay pada ketentuan fatwa ini yaitu upah berupan non-tunai, upah yang diperoleh sesuai harga kesepakatan konsumen dan Go-Jek, pembayaran dilakukan secara tunai melalui saldo Go-Pay, dan penyewa yang memberikan upah ketika akad sudah menjadi pemberi sewa.
IMPLEMENTATION OF ECONOMIC DEMOCRACY PRINCIPLE IN ISLAMIC BANKING POLICIES THROUGH FINANCIAL SERVICES AUTHORITY (FSA) IN INDONESIA Yusup Hidayat; Fokky Fuad; Maslihati Nurhidayati
At-Taradhi Jurnal Studi Ekonomi Vol 8, No 2 (2017)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v8i2.1996

Abstract

Abstract: The enactment of Law No. 21 Year 2011 on the Financial Services Authority (FSA) made the regulation and supervision of financial institutions both banks and nonbank be integrated, including the regulation and supervision of sharia financial institutions in which there is sharia Islamic Banking. One of the principles of Islamic banking, as stated in Law No. 21 of 2008 concerning Islamic Banking is the Principle of Economic Democracy. In the implementation of the principle of economic democracy that the FSA has a significant role in pushing the Islamic banking institution to utilize its resources to promote the local economy, especially groups of people whose economic access is still minimal. In 2014, the FSA issued Regulation No. 19 in relation to inclusive finance. In these regulations, the FSA encourages banking institutions to provide banking services to people who have been marginalized through the branchless bank program. This POJK  applies to both conventional banking and Islamic banking. Some conventional banks have been undertaking this program with a wide range of dynamics. Some Islamic banks have been also undertaking it, while others are still at the preparation stage. This paper will analyze the regulations issued by the FSA in order to encourage Islamic banking institutions in actualizing the principle of economic democracy, especially in relation to inclusive finance program. The research method used in this article is normative juridical with the support of primary source through the FSA.Abstrak: Berlakunya Undang-Undang Nomor 21 Tahun 2011 tentang Otoritas Jasa Keuangan (OJK) menjadikan pengaturan dan pengawasan Lembaga Keuangan baik Bank maupun Nonbank menjadi terintegrasi, termasuk pengaturan dan pengawasan Lembaga keuangan syariah yang di dalamnya terdapat Perbankan Syariah.  Salah satu asas Perbankan syariah sebagaimana tertuang dalam Undang-Undang No. 21 tahun 2008 tentang Perbankan Syariah adalah Asas Demokrasi Ekonomi. Dalam implementasi asas demokrasi ekonomi tersebut OJK memiliki peran signifikan dalam mendorong lembaga perbankan syariah untuk mendayagunakan sumber daya yang dimiliki untuk memajukan ekonomi masyarakat terutama kelompok masyarakat yang secara akses ekonomi masih minim.  Pada tahun 2014 OJK mengeluarkan Peraturan OJK No 19 terkait dengan keuangan Inkusif. Dalam peraturan tersebut OJK mendorong lembaga perbankan untuk memberikan layanan jasa perbankan kepada masyarakat yang selama ini termarginalkan melalui program Laku Pandai. POJK ini berlaku baik untuk perbankan konvensional maupun perbankan syariah. Beberapa bank konvensional sudah meakukan program ini dengan berbagai macam dinamikanya. Sementara itu bank syariah juga sebagian ada yang sudah menjalankan sementara yang lain masih pada tahap persiapan. Tulisan ini akan menganalisis peraturan-peraturan yang dikeluarkan OJK dalam mendorong lembaga perbankan syariah dalam mewujudkan asas demokrasi ekonomi terutama terkait dengan program keuangan inklusif. Metode penelitian pada penelitian adalah yuridis normatif dengan dukungan data-data primer melalui pihak OJK.Keywords: Banking service, economic, financial, democracy.
PRINSIP-PRINSIP EKONOMI ALQURAN Ruslan Ruslan
At-Taradhi Jurnal Studi Ekonomi Vol 3, No 1 (2012): JURNAL STUDI EKONOMI
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v3i1.579

Abstract

This article uses historical, philosopical and legal approaches. It is historical for it traceseconomic activities back to the time of prophet Adam until prophet Muhammad. It is at the sametime, philosopical and legal in nature because there are discussions on some Quranic precepts oneconomy that need to be obliged. The four principles of Quranic economy are tauhid, balance,free will and responsibility. Starting from tauhid, a Muslim believes that his prayers and devotions,his life and death are only for Gods sake. With balance, it is expected that no inflation, economicrecession and depression occur. With free will and responsibility, economic actors are expected towork hard and execute Gods mandates.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUASAN PENGGUNA ATM BNI SYARIAH DI BANJARMASIN HARIYANTO HARIYANTO
At-Taradhi Jurnal Studi Ekonomi Vol 4, No 1 (2013)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v4i1.84

Abstract

The amount obtained from customer satisfaction customer satisfaction score which statesany one customer to several factors: ease of BNI Syariah bank ATM card, ATM card facilities andlocation BNI Syariah BNI bank ATM machines. The research was conducted through primary datacollection with tools questionnaire, given to the customers BNI Syariah Branch ATM usersBanjarmasin. The data obtained is then tabulated to obtain the influence of independent variables onthe dependent variable used. The results and analysis indicate that all the independent variables areused together proven and partially affect customer satisfaction as well as the factors most dominantinfluence customer satisfaction that BNI bank ATM locations.
PENENTUAN METODE ANGSURAN MURABAHAH (Studi Kasus di BMT Al-Karomah Martapura) MUHAMMAD Noval
At-Taradhi Jurnal Studi Ekonomi Vol 6, No 1 (2015): Ilmu Ekonomi
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v6i1.713

Abstract

Abstract: This study aims to describe the practice of murabaha, and determination murabaha install-ment payment that used by BMT Al-Karomah Martapura. The object of this research is the determina-tion mechanism of murabaha installment payment method at BMT Al-Karomah in Martapura ob-tained through explanations of the managers of BMT Al-Karomah the Martapura. The method in thisresearch is a field research, which is the author explore the data directly from the field in accordancewith the problems studied. This research resulted several findings; First: Practice murabaha transactionsat BMT Al-Karomah Martapura is based on order and is consumptive and in the settlement of paymentby way of installments. Second: BMT Al-Karomah Martapura apply four methods for murabaha install-ment payments, namely: average profit margins, declining profit margins, flexible and voluntarily method.
ANALISIS FAKTOR YANG MEMENGARUHI PERILAKU PEDAGANG ETNIK TIONGHOA DALAM MEMANFAATKAN JASA BANK SYARIAH Abdul Gafur
At-Taradhi Jurnal Studi Ekonomi Vol 5, No 2 (2014)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v5i2.221

Abstract

The existence of a number of ethnic Chinesetraders who usingthe services of sharia bank constitute the interested phenomenon to be studied and analyzed using factor analysis techniques. As a result, factor of religion, attitude, and social status are the most dominant factor that influence their behavior towards Islamic banks.
SUKUK DAN PEMBANGUNAN NEGARA Fitrianto Fitrianto
At-Taradhi Jurnal Studi Ekonomi Vol 10, No 1 (2019)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v10i1.2644

Abstract

Abstract: This article describes the contribution of sukuk to development in Indonesia. Sukuk are bonds based on sharia principles. Retail Sukuk is a sharia investment product offered by the government to individual Indonesian citizens, as an investment instrument that is safe, easy, affordable and profitable. Sukuk has a very important contribution in infrastructure development in Indonesia. The Indonesian government issues sukuk, which aims to finance project development, including infrastructure development. The accumulation of SBSN issuance up to February 27, 2019 reached Rp. 1,044.71 T, while the accumulation of 2013 - 2019 Project Financing Sukuk reached Rp. 90.79 T. For more than a decade SBSN has become one of the important financing and Islamic investment instruments in development in Indonesia.Keywords: Sukuk, Investments, Development, InfrastructureAbstrak: Artikel ini menjelaskan kontribusi sukuk terhadap pembangunan di Indonesia. Sukuk adalah obligasi berdasarkan prinsip syariah. Sukuk Ritel adalah produk investasi syariah yang ditawarkan oleh pemerintah kepada individu Warga Negara Indonesia, sebagai instrumen investasi yang aman, mudah, terjangkau, dan menguntungkan.. Sukuk memiliki kontribusi yang sangat penting dalam pembangunan infrastruktur di Indonesia. Pemerintah Indonesia menerbitkan sukuk, yang bertujuan untuk membiayai pengembangan proyek, termasuk pembangunan infrastruktur. Akumulasi penerbitan SBSN sampai dengan 27 Februari 2019 mencapai Rp. 1.044,71 T, sedangkan akumulasi Project Financing Sukuk 2013 – 2019 mencapai Rp. 90,79 T. Selama lebih dari satu dekade SBSN telah menjadi salah satu instrumen pembiayaan dan investasi syariah yang penting dalam pembangunan di Indonesia.Kata Kunci: Sukuk, Investasi, Pembangunan, Insfrastruktur.
Ayat-Ayat Riba dalam Al-Qur’an: Pendekatan Historis Ruslan Ruslan
At-Taradhi Jurnal Studi Ekonomi Vol 7, No 1 (2016)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v7i1.1978

Abstract

Abstract: The verses on usury(riba) appeared in two periods; Makiyah and Madaniyah. Scholars disagree about the revelations of usury. Some people think that is the refection of the usury laws while others looked at the verses stand alone. When people understood them independently of all the words usury in the Qur'an connotes illegal except al-Rum (30): 39 there is a commentator who argue that the word usury in this verse is not prohibited usury because it means gifts so that there are two kinds of usury: illegal and legal usury. The writer tends to say in this verse that there is already nash signal (siyāqul kalam) that led to the prohibition of usury. Its law Illat of usury practice can be destructive to the economy of the people / society, market imbalances and injustices. Therefore, the author also suggests hindering usury with all its forms and be careful of conventional banks and modern fnancial that wants to help the economy of the people. Although now banks and fnancial are very modern.Abstrak: Ayat-ayat tentang riba turun di dua periode; Makiyah dan Madaniyah. Ulama berbeda pendapat tentang ayat-ayat riba. Ada yang beranggapan mencerminkan tahapan hukum riba dan sementara yang lain memandangnya ayat-ayatnya berdiri sendiri. Bila dipahami secara mandiri semua kata riba yang ditunjuk Alquran berkonotasi haram kecuali al-Rūm (30): 39 ada mufassir yang berpendapat riba dalam ayat ini bukan riba yang dilarang karena berarti hadiah (pemberian) sehingga ada dua riba: riba haram dan riba halal. Penulis cenderung mengatakan dalam ayat ini sudah ada isyarat nash (siyāqul kalam) yang mengarah kepada dilarangnya riba. Illat hukumnya praktik riba dapat merusak tatanan ekonomi umat/masyarakat, ketidak-seimbangan pasar, dan ketidakadilan. Oleh karena itu penulis juga menyarankan jauhilah riba dengan segala bentuknya dan berhati-hati terhadap bank-bank konvensional dan fnansial-fnansial modern yang berdalih membantu perekonomian umat. Walaupun bank-bank dan fnansial-fnansial yang ada sekarang sudah sangat modern.
REKONSTRUKSI PEMBELAJARAN EKONOMI ISLAM PADA PERGURUAN TINGGI AGAMA ISLAM (Antisipasi Pengembangan ke Depan) SYAPARUDDIN SYAPARUDDIN
At-Taradhi Jurnal Studi Ekonomi Vol 3, No 1 (2012): JURNAL STUDI EKONOMI
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v3i1.574

Abstract

This article discusses the need to reconstruct Islamic economy curriculum in Islamichigher education. Since about ten years ago, Islamic economy has become a special concentrationin many campuses but the procces of searching its most proper study model is still ongoing. Tofulfill the markets demands, both state and private campuses need to reconstruct their studymodel of Islamic economy by stressing the combination of Sharia and economics. This will be-come a basis for the students to produce some creative ways to develop Islamic economy accord-ing to societys needs. The exponents of Islamic economy and the staff of departments of Islamiceconomy in higher education must formulate an instruction pattern or a standard curriculum forIslamic economy. Most importantly, the curriculum must be relevant to todays market. Bydoing so, the alumni of the departments of Islamic economy will gain an enterpreneurship ethos,to be the masters on their own.