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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
Analisis Penerapan Akad Wakalah bil Ujrah pada Layanan Go-Food Mujahid Mujahid
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.v10i1.2803

Abstract

Salah satu fitur Gojek yang perlahan menjadi primadona masyarakat selain jasa transportasi adalah jasa pesan-antar makanan (Go-Food). Melalui fitur ini, seseorang bisa memesan makanan dari restoran yang dia inginkan tanpa harus pergi ke restoran tersebut sedangkan mengenai mekanisme pembayaran, menu makanan yang telah dipesan tadi akan dibayarkan oleh driver telebih dahulu dan ketika makanan telah sampai barulah pelanggan membayar dengan uang tunai atau melalui Go-Pay.Penelitian ini bertujuan untuk mengetahui penerapan akad wakalah bil ujrah yang terjadi dalam transaksi go-food yang dilakukan dengan pendekatan kualitatif melalui wawancara langsung kepada salah seorang driver go-jek di Kota Banjarmasin dan pencarian beberapa literatur terkait yang nantinya dilakukan analisis menggunakan metode deskriptif dengan pola pikir induktif untuk menggambarkan suatu hal dengan mengumpulkan data terkait yang disertai dengan penarikan kesimpulan.Wakalah bil Ujrah pada go-food terjadi ketika seorang pelanggan yang memberikan kuasa penuh kepada driver untuk mewakili dirinya dalam hal membelikan produk makanan yang dia inginkan. Dalam hal ini, satu pihak menjadi wakil dari pihak lain untuk melakukan suatu urusan atau pekerjaan. Oleh karena seorang driver adalah penyedia jasa yang berorientasi kepada usaha atau pekerjaan, maka dalam konteks ia sebagai wakil dari pelanggan, tentunya driver akan meminta sejumlah upah (ujrah) atas pekerjaan yang diserahkan kepadanya.
ANALISIS FIQH KEUANGAN BADAN PENYELENGGARA JAMINAN SOSIAL (Studi Terhadap Undang-undang Nomor 24 Tahun 2011 tentang Badan Penyelenggara Jaminan Sosial) Arie Syantoso
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.v7i1.1979

Abstract

Abstract: MUI statement in “Ijtima Ulama Komisi Fatwa Se Indonesia V” concerning National Strategic Issue (Masail Asasiyah Wathaniyah) in 2015 at Pesantren at-Taihidiyah on 7-10 June 2015. The aims of this research is to know about at-takmin at-ta’awunity (insurance) concept in Islamic fnancial fqh and examine the result of MUI fatwa mentioned above on Law No 24 of 2011 about BPJS considered incompatible with the Islamic principles. Thus, the method used is qualitative research with descriptive approach. Social security in Islam consists of two kinds: First, Traditional Social Security, namely responsibility of the nation to guarantee the basic needs of its people through philanthropy instruments such as zakat, infaq, shadaqah, waqf and tax. The last one is social security in the form of social insurance (at-takmin al-ta’awuniy). In this concept, all people are required to pay premiums affordable. Abstrak: Pernyataan MUI dalam “Ijtima Ulama Komisi Fatwa Se Indonesia V Tentang Masalah Strategis Kebangsaan (Masail Asasiyah Wathaniyah)”tahun 2015 di Pesantren at-Tauhidiyah pada 7-10 Juni. Penelitian ini bertujuan untuk mengetahui konsep at-takmin at-ta’awuniy (asuransi) dalam fqh keuangan syariah dan mengkaji lebih dalam hasil fatwa MUI tersebut di atas tentang Undang-undang Nomor 24 Tahun 2011 tentang BPJS yang dianggap tidak sesuai dengan prinsip syari`ah. Dengan melihat permasalahan penelitian, maka metode yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Ada dua jenis jaminan sosial dalam studi Islam : Pertama. Jaminan sosial tradisional, yaitu tanggung jawab negara untuk menjamin kebutuhan dasar rakyatnya melalui Instrumen-instrumen flantropi seperti zakat, infak, sedekah, wakaf dan bahkan termasuk pajak. Kedua, Jaminan sosial yang berbentuk asuransi sosial (at-takmin al-ta’awuniy). Konsep jaminan sosial ini seluruh rakyat diwajibkan untuk membayar premi secara terjangkau.Kata Kunci : asuransi, JKN, BPJS, halal, haram.
ANALISIS KESHAHIHAN KESATUAN NISHAB DENGAN EMAS A. Sarjan A. Sarjan
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.v3i1.575

Abstract

Nishab is a concept in Islamic law about the minimum wealth that will make its ownerhaving an obligation to pay the compulsory alms (zakat). A standard for nishab emerges becausethe monetary values of wealth items, whose nishabs have been specified by Sharia, exist. There-fore, the idea to have a unified nishab standard is a product of ijtihad (legal thinking) that regardsthat knowing the rationality behind the obligation to give alms is possible. Islamic legal scholarshave now motivated to conclude that our textually understanding on nishab needs to be reconsid-ered. The present article focuses on the idea of nishab standard and the validity of the use of gold insetting that standard.
PENYELESAIAN SENGKETA EKONOMI SYARIAH BERBASIS BUDAYA HUKUM
At-Taradhi Jurnal Studi Ekonomi Vol 5, No 1 (2014)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v5i1.73

Abstract

Settlement of sharia economic disputes on Islamic financial institutions can be done through the judiciary (litigation) or outside the judiciary (non-litigation). With the new authority, the religious courts are required to prepare the facilitiy and infrastructure, and Human Resources in order to handle Islamic economic disputes, which is submitted to the religious courts. Islamic economics in the settlement of disputes in religious courts, legal culture also affect the judge's decision as well. for example, Islamic religion become a foothold in solving all the problems posed to the religious court. In connection with this, this paper will describe how the legal culture, in this case religion and education, gives effect to the settlement of Islamic economics disputes in the religious court.
Estimasi Keinginan Membayar (Willingness To Pay) Terhadap Udara Bersih Untuk Penentuan Pajak Emisi (Survei Terhadap Pelanggan Bengkel Uji Emisi Di Kota Banjarmasin) Rizali Rizali; Chairul Sa’roni; Yunita Sopiana; Muzdalifah Muzdalifah
At-Taradhi Jurnal Studi Ekonomi Vol 8, No 1 (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.v8i1.1519

Abstract

Artikel ini meneliti sejauh mana kesadaran pengguna kendaraan sebagai individu pembuang polutan akan kebersihan lingkungan khususnya udara bersih yang diintepretasikan oleh Willingness to Pay (WTP). Pengukuran WTP dilakukan melalui pertanyaan terbuka terhadap responden yang sedang melakukan perawatan kendaraan di bengkel pelaksana uji emisi di Kota Banjarmasin. Estimasi menggunakan model regresi kuadrat terkecil dilakukan untuk mengetahui pengaruh perbedaan karakteristik responden terhadap besaran WTP.Hasil penelitian menunjukkan bahwa besarnya kemauan responden yang dinyatakan dalam nilai WTP menunjukkan rataan WTP yang diperoleh dari seluruh responden adalah sebesar Rp 432.182,70 per tahun. Karakteristik responden yang berpengaruh signifikan dengan perubahan besaran nilai WTP dan kemungkinan responden memiliki WTP lebih besar dari nol adalah yang berhubungan dengan penggunaan kendaraan, sedangkan karakteristik individu responden yang berpengaruh signifikan hanyalah pengeluaran responden terhadap kemungkinan responden memiliki WTP lebih besar dari nol. Hasil penelitian juga menunjukkan dampak penerapan pajak emisi lebih tinggi bagi masyarakat berpengeluaran rendah.  
FRAUD DAN AKUNTANSI FORENSIK (UPAYA MINIMALISASI KECURANGAN DAN REKAYASA KEUANGAN) ANNISA SAYYID
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.v4i1.94

Abstract

he accounting scandal is the real picture of the accounting frauds in the global world.These frauds are mostly difficult to detect through only regular accounting check or audit. Thisproblem has not been solved until now. Enron Corporation, Lehman Brothers bankruptcy, and thewildered situation of Citigroup feel like djvu of the Black Tuesday in 1929. Indonesia also feels thesame situation. Begins with the Century Bank unsolved case to PT Ades Alfindo and PT. Indofarmaproblematic situation. The accounting forensic is the answer of those challenges. The problembased nature of the accounting forensic is hoped to be the solution for those fraud problems and toprevent those frauds to make bigger damage for the related sides. The accounting forensic is the useof accounting skill with the investigative capability to solve a problem or a fraud suspect. In this case,fraud is the deliberate mistake to gain fortune from the other party.
Peranan Adaptabilitas, Orientasi Kewirausahaan dan Inovasi dalam Meningkatkan Kinerja Usaha Mikro (Studi pada Industri Kerajinan Rotan di Kalimantan Selatan) Hidayatullah Hidayatullah
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.v10i1.3082

Abstract

Adaptability, entrepreneurial orientation, and innovation are important intangibles resources that micro business can use to gain a competitive advantage. Drawing upon the Resource-Based view (RBV) of the firm, this study in general examines empirically and analysis the role of adaptability, entrepreneurial orientation and Innovation in improving the performance of micro business. The objective of this research in particular are: (1) examines empirically and analysis the role of adaptability in improving the business performance directly and indirectly through entrepreneurial orientation and innovation. (2) examines empirically and analysis the role of entrepreneurial orientation in improving the business performance directly and indirectly through innovation.Population in this research is all micro business of the Rattan-craft industry in the districts of Hulu Sungai Utara and Tapin in South Kalimantan Province. Those are 244 units. Sampling method is Proportional Area Random Sampling. Total sample in this research are 152 micro businesses. Data was analyzed by SEM (Structural Equation Model) through AMOS program.The results showed that (1) adaptability plays a positive role in improving the entrepreneurial orientation and innovation, but not for business performance; adaptability has an indirect effect on business performance through innovation (2) entrepreneurial orientation plays a positive role in improving on innovation directly and business performance indirectly through innovation. This research has given some research limitation, implication and also give an agenda for the further research.
STRATEGI PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA BANJARMASIN Eny Dewi
At-Taradhi Jurnal Studi Ekonomi Vol 8, No 1 (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.v8i1.1517

Abstract

This study aims to determine the effectiveness, efficiency and strategy of local tax management to increase the local receipt (PAD). The analysis technique used is descriptive analysis and SWOT analysis. The result of the research shows that the 2011-2015 average of effectiveness ratio of Banjarmasin City Local Tax is included in very effective category, so also efficiency ratio is in very efficient category. In detail the Local Taxes by type belonging to very effective categories include Hotel Tax, Restaurant Tax, Street Lighting Tax, Parking Tax, and Rural and Urban Land and Building Tax (PBB-PP). Fairly effective categories include Entertainment Tax and Advertising Tax, less effective category is a BPHTB tax, while the Swallow's Nest Tax is an ineffective category. Overall efficiency averages fall into the most efficient category, except the Tax on Land and Building Acquisition (BPHTB) and Rural and Urban Land and Building Tax (PBB-PP) which fall into the efficient category. Strategies to increase Local Receipt (PAD) are 1) to socialize and publicize services and public awareness of the importance of Local Taxes 2) Increase the use of better information technology so as to increase the capability in validation of tax potentials and levies more valid, 3) Simplify the bureaucratic stage and increase online services in terms of tax payments so as to attract public interest to pay taxes.Keyword: Local Receipt, Local Tax, Effectiveness Ratio, Efficiency Ratio
DIMENSI EKONOMI DALAM PEMBANGUNAN NEGARA BANGSA Ahmad ghazali
At-Taradhi Jurnal Studi Ekonomi Vol 3, No 2 (2012)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v3i2.570

Abstract

This article examines the economic dimension in the development of a nation, espe-cially Indonesia. In developing a nation, the common goal of having a nation-state will become aguide to unify the people. For Indonesia, the issue of development has been central, althoughother aspects of nation life are by no means less important. It is development that drives thedynamics of governance. Very often, there is a strong emphasis on economic development only.Although theoretically the economy does influence positively the development of a nation-state,the legal certainty cannot be ignored. Both are two sides of the same coin that need to be presentfor the citizens of a country to prosper.
Pengaruh Persepsi Dan Religiusitas Terhadap Pembelian Skin Care Tanpa Label Halal Pada Muslim Generasi Z di Banjarmasin Firqah Annajiyah Mansyuroh
At-Taradhi Jurnal Studi Ekonomi Vol 11, No 1 (2020)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v11i1.3544

Abstract

Muslims need to consume halal goods, including consumption of skin care products for facial care. Although the majority of Indonesia's population is Muslim, there are not many products that are halal-certified. The purpose of this study was to determine the factors that influence the purchasing decisions of skin care consumers of generation Z Muslims without the halal label in Banjarmasin. This research is a quantitative study with 145 Banjarmasin generation Z Muslims as a sample. Data were collected using a five-point Likert scale questionnaire, then analyzed by multiple linear regression. The results showed that the influence of perception and purchasing decisions was positive, while religiosity and purchasing decisions had a negative effect. The results of this study indicate the decision to purchase skin care without a halal label can be determined based on how much a person's personal perception of the skin care product and religiosity related to spiritual values that influence one's actions in making decisions. Religiosity is very important in one's life. So generation Z who has a high level of religiosity will think of halal-haram for the actions they take during purchasing activities.