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Al Tijarah
Published by Universitas Darussalam Gontor
ISSN : 24604089     EISSN : 25282948     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Al Tijarah is a semiannually journal published by Department of Management, Faculty of Economics and Management, University of Darussalam Gontor. In line with the objective of the Department and the University, the journal is committed to the development and promotion of contemporary issues in Islamic management and management in its broadest sense in order to keep scholars on research in the area of management. The editorial board welcomes original submission in the fields of management, finance, human resource management, marketing, operational management, and strategic management including from an Islamic perspective. Al Tijarah is currently indexed by DOAJ, IPI, Google Scholar, Crossref, BASE, Sinta and other reputated indexes in the future.
Arjuna Subject : -
Articles 228 Documents
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The Origin and Characteristics of Islamic Community-Based Enterprise: An Exploratory Case Study in Bandung City Indra Fajar Alamsyah; Azura Omar
Al Tijarah Vol. 8 No. 1 (2022): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v8i1.8025

Abstract

Prior research has investigated the role of Islamic values in community-based enterprise. The authors contributed to this line of research by exploring a community-based perspective. Using the resource-based view theory fundamental lens, this study aims to reveal the origins and unique characteristics of Islamic community-based enterprise. This research is an exploratory research with qualitative case study research involving 9 participants, all of whom are founders of a community-based business that uses Islamic principles. This study uses in-depth interview and observation as methods. The results show there are 3 origins of Islamic community-based enterprises, all of which have differences with conventional community-based enterprises. As for the characteristics, there are unique characteristics of Islamic community-based enterprise that are not found in conventional literature. The authors contribute to uncovering new variant of the idea of Islamic entrepreneurship and community. This study reveals the birth of the idea of an Islamic community-based enterprise as a breakthrough concept that integrates entrepreneurship, community functions and Islamic values. This research also opens a form of Islamic entrepreneurship which in previous studies is more prominent in the individual perspective.
The Influence of Leadership Style on Employee Performance through Readiness For Change Post Acquisition Company Keke Tamara Fahira; Rozaq Muhammad Yasin
Al Tijarah Vol. 9 No. 1 (2023): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v9i1.8199

Abstract

The current period of acquisition strategy is an effective and efficient way to relocate assets in the economy, especially the banking sector. The acquisition brought many changes to the organization. The research aims to answer the influence of post-acquisition Leadership Style on employee performance through Readiness for Change as an intervening variable. This research method uses Partial Least Square (PLS). This study uses a non-probability sampling method to collect data. Primary data is used in this study by distributing 100 sample questionnaires to employees at BRI AGRO bank. The finding is that leadership style has a significant effect on employee performance post-acquisition through readiness for change. The results of the study, can be concluded that in order to improve the performance of employees at Bank BRI AGRO, they can maintain and improve their leadership style. In addition to mediating research variables, Readiness for Change also has a direct influence on employee performance. 
Panel Data Regression: Equity Financing and Debt-based Financing Islamic Commercial Banking in Indonesia Isnaini Ulfa Rinda Sari; Rofiul Wahyudi
Al Tijarah Vol. 9 No. 1 (2023): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v9i1.8288

Abstract

This paper investigates the impact of equity financing and debt-based financing on profitability in Islamic Commercial Banks. Panel data regression is used to determine the effect of equity-based financing and debt-based financing on Islamic commercial banks' profitability in Indonesia. The data used in this study are the aggregate financial statements of Islamic commercial banks during 2015-2019. The research findings show that partially debt and equity-based financing does not affect ROA and ROE of Islamic Commercial Banks. However, simultaneously the statistical results show a difference where debt and equity-based financing do not affect ROA. Meanwhile, debt and equity-based financing simultaneously affect ROE
Predicting Compulsive Buying Because of Buy Now Pay Later Installment Rina Sari Qurniawati; Yulfan Arif Nurohman; Dhandy Rachmat Andreyan
Al Tijarah Vol. 9 No. 1 (2023): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v9i1.8626

Abstract

The Covid-19 pandemic that has hit the whole world since the beginning of 2020 has changed consumer behaviour in shopping. With the development of pay-later payments in Indonesia since this pandemic period, compulsive buying behaviour is influenced by the pain of paying and the ease of payment methods. For this reason, this research has an urgency to be carried out so that people have control over their behaviour. In testing the hypothesis using the SEM-PLS technique by testing the inner model and outer model using 120 samples. The results of this study are the pain of paying and the ease of payment methods proved to affect compulsive buying. Self-control has not been shown to have a moderating effect on the relationship between the pain of paying and compulsive buying. 
BMC (Business Model Canvas) and SWOT Analysis Approach on the Development of Farmer Prosperity: A Study on Business Strategies of "Labu Madu" Enterprises Rimbi Imadura; Maryam Qadarin; Islamiati Hidayah
Al Tijarah Vol. 8 No. 2 (2022): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v8i2.8710

Abstract

This study is aimed to seek the role of micro Enterprises Labu Madu in Banyoksah, Sampang in prospering the farmer of pumpkin with BMC approach method and SWOT analysis. This study employed descriptive qualitative with SWOT analysis and BMC approach. The data was collected through observation, interview, and documentation. The result show that SWOT analysis with BMC approach found that the best strategy of Labu Madu enterprise to improve the welfare of pumpkin farmer is SO strategies which are first; products of Labu Madu need to displayed in the stores and use other social media as marketing such as: IG, and Shopee. Second, it is necessary to add variations to the menu of processed products from honey pumpkins, and customer requests to become resellers are a chance to increase sources of income. Third, it is necessary to take part in marketing training to increase level of producing of processed Labu Madu. Fourth, it is necessary to replace more sophisticated or modern technology so that the Labu Madu production process is easier and more efficient. Fifth, apart from having an outlet, it is necessary to open a branch to increase the source of income. To ensure the welfare of pumpkin farmer, Islamic empowerment principles needs to be applied. Moreover, sharecropping contracts also necessary to be conducted with strengthen the transparency and religiosity aspect which are ease to implement in religious culture of the farmer. Furthermore, building the café an establishing with mesmerizing view also would affect to income of the enterprise which in turn would increase the income of the farmer. In connection with that, hospitality, product diversification, and customer service should be considered for future development of the company.
Application of Accounting for Islamic Boarding School Business Unit: Study on Ma'had Al-Muqoddasah Li Tahfidhil Qur'an Model Roghiebah Jadwa Faradisi; Fajar Surya Ari Anggara
Al Tijarah Vol. 8 No. 1 (2022): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v8i1.8781

Abstract

Islamic boarding schools are religious, educational institutions that should provide decent quality infrastructure facilities of economic facilities such as cooperative Islamic boarding schools. A boarding school cooperative is a monetary institution engaged in the scope of Islamic boarding schools that is required to be able to implement financial management properly. Proper financial management can be realized with good financial reports and following applicable Accounting Standards. Often Islamic boarding school cooperatives do not pay much attention to financial management in depth due to limited knowledge and experience in financial reporting. In fact, financial reports greatly affect financial management in Islamic boarding school cooperatives. This study aims to examine how the practical accounting application and its compliance with accounting standards in the financial administration section of Ma'had Al-Muqoddasah Li Tahfidhil Qur'an Ponorogo, as well as to find out the importance of accounting for an institution. This research uses qualitative descriptive research methods with interviews, observations, and documentation. Accounting for Islamic boarding schools is a process of preparing financial statements, in general, to produce financial information by considering the characteristics and nature of Islamic boarding schools. The findings of this study reveal that the accounting contained in the financial administration department of Ma'had Al-Muqoddasah Li Tahfidhil Qur'an Ponorogo has implemented accounting even though it is not perfect. The need to improve accounting to be under applicable accounting standards by learning and evaluating the reports that have been applied
The Efforts Of The Halal Value Chain Ecosystem To Realize Indonesia As The World's Biggest Halal Producer Amma Chorida Adila; Inayah Priyatun; Nurul Hikmah Sofyan; Khafidh Abadi; Jainul Arifin
Al Tijarah Vol. 9 No. 1 (2023): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v9i1.10311

Abstract

Indonesia currently has a large number of Muslim markets from various parts of the province. So that it is possible to become a halal producer in the future development of the Islamic economy. Moreover, in 2022 Indonesia was chosen as one of the second-best rewarding tourist destinations based on the Global Muslim Travel Index. This study uses a qualitative approach method with data collection techniques from the study of literature in solving the problem formulation. The research objective is to analyze the efforts made by the ministry of economics in responding to the fulfillment of halal products in the world. The results of the study show that the halal industry must pass through a stage of certification so that the product does not depart from Islamic principles. Certification includes tracing activities on the halal value chain of products to be distributed. In this case, the Ministry of Religion has the duty and function to guarantee the halalness of products that enter circulation and are traded in Indonesia. So the efforts initiated by the government are law number 33 of 2014 concerning guarantees for halal products, then amended and perfected through law number 11 of 2020 concerning job creation, and PP 39 of 2021 concerning the implementation of the field of guarantees for halal products.
Managing and Reporting of Shari’ah Non-Compliant Income in Malaysian Islamic Banks: A Methodology Perspectives Norhanizah Johari; Nawal Kasim; Nor Ali; Roshayani Arshad
Al Tijarah Vol. 9 No. 1 (2023): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v9i1.10324

Abstract

Shari’ah Compliance and Governance Framework is essential to guide the banks on the regulatory requirement as it supports the growth and development of the Islamic finance industry. Section 28(1) and Section 28(3) of the Islamic Financial Services Act (IFSA) 2013, states that IFI needs to comply with the Shari’ah principles in all of their activities religiously. Managing and reporting Shari’ah Non-Compliance (SNC) for instance, are crucial operational matters to the banks. In most cases, Islamic banks could be exposed to SNC incidents due to Shari’ah non-compliance events (SNCE) or Shari’ah Non-Compliant Income (SNCI). This study will be focusing on SNCI, unblessed income that should be de-recognized from the bank’s income. To investigate the end-to-end process of managing and reporting SNCI in Malaysian Islamic banks, the insight of the key functions, and the Shari’ah scholars were obtained. Besides in-depth interviews, documentation review of relevant policy documents, and content analysis on the annual reports of ten Islamic banks were also performed to fulfill the delineated research objectives. Besides data source and methods triangulation, ‘The Six Phases of Reflexive Thematic Analysis’ was also applied to explore and develop an understanding of patterned meaning across the datasets, eased by Atlas.ti. Finally, a guideline of best practices in managing and reporting the SNCI is proposed to Malaysian Islamic banks. Keywords: Non-complaint income; financial reporting; disclosure; Islamic banks; triangulation

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