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At Taajir : Jurnal Ekonomi, Bisnis dan Keuangan Syariah
Published by Institut Agama Islam Agus Salim Metro Lampung
ISSN : 2685435X     EISSN : 26864681     DOI : https://doi.org/10.47902/attaajir.v1i1
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Jurnal yang memuat naskah naskah di bidang Ekonomi Syariah, Bisnis Syariah dan Lembaga Keuangan Syariah. Ruang lingkup jurnal ini berupa penelitian dan kajian analitis kritis atau inovasi dalam beberapa bidang keilmuan, Ekonomi Syariah. Jurnal yang membahas tentang tema ekonomi Syariah, Bisnis Syariah atau Lembaga Keuangan Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 31 Documents
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Jual Beli Menggunakan Member Card di Tinjau Dari Etika Bisnis Islam (Studi Kasus Chandra Super Store 22 Kota Metro) Zakiyatun Nufus
Jurnal At Taajir Vol 4 No 1 (2022): At Taajir : Jurnal Ekonomi, Bisnis dan Keuangan Syariah
Publisher : International Journal of Publication Unit (IUJP) Agus Salim Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/attaajir.v4i1.208

Abstract

The implementation of buying and selling using a member card should be based on mutually beneficial transactions, there is no element of deception, coercion and an attitude of mutual pleasure or consensual from both parties and if these elements are not fulfilled then the sale and purchase is invalid. The research question in this study is how are the benefits of buying and selling using a member card at Chandra Super Store 22 Metro City according to Islamic business ethics. The purpose of this study was to determine the benefits of buying and selling in using member cards in terms of Islamic business ethics at Chandra Super Store 22 Metro City and the benefits of this research is that practically the results of this study are expected to contribute ideas to the wider community about member cards in terms of business ethics. Islam and theoretically that the results of this research are expected to contribute to the thought and development of science, especially Islamic economics. The type and nature of this research is descriptive qualitative research. The data sources used are primary data sources, namely customers who have member cards at Chandra Super Store 22 Metro City and secondary data sources, namely data sources obtained from other sources. The method used in this research is interviews, documentation and observation. The data validity technique is checking the results of data about buying and selling using a member card in terms of Islamic business ethics. The data technique uses qualitative analysis, namely the process of searching and compiling sequentially based on data obtained from interviews, field notes and other materials. Based on interviews and observations, the use of member cards in buying and selling transactions is viewed from Islamic business ethics, some scholars allow transactions using member cards but the goods spent must be useful, there is an element of openness and willingness. Making a member card has an element of ambiguity in it. One of the requirements proposed to make a member card is to pay a nominal amount of 10,000 to become a member card member. In making member cards, prospective members are required to pay a fee of 10,000 per card and which must be renewed within a certain period of time there is an element of uncertainty where the card owner does not know whether there will be profit or loss in using the member card. The application and use of member cards at Chandra Super Store 22 Metro City is permissible or legal and does not conflict with Islamic business ethics because there are no elements that are detrimental to buyers/customers, but on the contrary, consumers feel the benefits obtained from the Chandra Super Store 22 Metro City member card.
Studi Analisis Bank Sperma dan Jual Beli Sperma Menurut Persepektif Hukum Islam Kunhaniah Mabruroh; Anis Suaidah
Jurnal At Taajir Vol 3 No 1: (2022) At Taajir : Jurnal Ekonomi, Bisnis dan Keuangan Syariah
Publisher : Institut Agama Islam Agus Salim Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/attaajir.v4i1.209

Abstract

Muamalah is a field of Islamic scholarship in which there are several study materials, including buying and selling, debts, leases, and so on. Including the discussion that the researcher raises in this thesis, namely taking the focus of the study of buying and selling if the fulfillment of a pillar and condition, including the form of the object of the transaction can be known clearly, can be submitted and appreciated. Likewise in the sale and purchase contract which must be carried out based on his own wishes without any coercion from anyone. The research method carried out by the researcher is using the Librari Research method where data collection is carried out by examining and seeking information related to sperm banks and the law of buying and selling sperm from various study sources such as the Qur'an, hadith, ijma' and the opinions of scholars. fiqh experts and scholars. In which free sperm and sperm are traded to anyone in a sperm bank to people who need sperm donors for certain purposes. The formulation of the problem taken by the researcher is: what is the view of Islamic law on sperm banks? And what is the view of Islamic law on sperm buying and selling transactions? In addition, researchers also have goals to be achieved including: to find out the purpose of Islamic law against sperm banks and the law of buying and selling sperm according to Islamic law. Based on the results of the study, it can be concluded that: a sperm bank as a place for sperm donors and storage of frozen sperm fluid and the sale and purchase of sperm is illegal and unlawful because it does not meet the requirements of the pillars of buying and selling and is a sale and purchase that contains many disadvantages.
Kafalah Penanggungan pada Konsep Fikih dan Aplikasinya dalam Ekonomi Syariah Endang Zakaria; Hikmah Dwi Astuti
Jurnal At Taajir Vol 3 No 1: (2022) At Taajir : Jurnal Ekonomi, Bisnis dan Keuangan Syariah
Publisher : Institut Agama Islam Agus Salim Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/attaajir.v4i1.211

Abstract

In general, kafalah is a gurantee from a guarantor (a third party), both in the form of personal and property guarantees to a second party in connection with the rights and obligation of the second party to another party (the first party). Kafalah is carried out with the insurer, the main guarantor, the party whose rights are borne, and the dependents. The primary source of this research is literature, using a descriptive qualitative approach. The scholars of madhhab allow this kafalah contract. The Muslims of Nubuwwah’s time practiced this, even today, without any objection from a scholar. The permissibility of the kafalah contract in Islam is also based on human needs and at the same time negates the existence of harm to people in need. Kafalah is also included in one of the form os self-guarantee of the Islamic banking facitilies, which is a guarantee from the guarantor in the form of self-guarantee or goods for obligations borne by other parties. The permissibility of kafalah as one of the Islamic banking products is also based on the texts of the Qur’an al Karim, the hadiths of the Prophet Muhammad and several opinions of jumhur fuqaha’.
Ikhtikar dalam Tinjauan Ekonomi Islam (Studi Pasar Merapi Seputih Mataram Lampung Tengah) Mahfud
Jurnal At Taajir Vol 3 No 1: (2022) At Taajir : Jurnal Ekonomi, Bisnis dan Keuangan Syariah
Publisher : Institut Agama Islam Agus Salim Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/attaajir.v4i1.212

Abstract

Unfair competition causes strong groups (corporations) to get stronger. Injustice is often perpetrated in various markets in Indonesia. This also happened to the Merapi Seputih Mataram market, Central Lampung Regency. There are various ways that traders do at the Merapi market. One of them is buying up goods to be held/hoarded, to be sold at high prices. Ikhtikar carried out by traders and agents to gain large profits has harmed society and is a disgraceful act that is condemned in Islam. This act is an act of injustice and prohibition in Islam. The efforts made by traders and agents in Merapi has harmed the surrounding community. This act disturbs society and causes social imbalance. This act has caused a shortage of goods and caused prices to rise more than 150% of the normal price. The Fuqaha forbid and forbid ikhtikar because this is a deviation from Islamic values and is an act of persecution that harms fellow human beings.
A Pengaruh Kondisi Keuangan Dan Dewan Pengawas Syariah Terhadap Kepatuhan Wajib Pajak Badan Hevi Oktiawati
Jurnal At Taajir Vol 3 No 1: (2022) At Taajir : Jurnal Ekonomi, Bisnis dan Keuangan Syariah
Publisher : Institut Agama Islam Agus Salim Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/at taajir.v4i1.153

Abstract

Pajak memiliki peranan penting bagi negara. Penerimaan pajak akan meningkat jika kepatuhan pajak meningkat. Tujuan penelitian ini adalah untuk mengetahui apakah kondisi keuangan dan dewan pengawas syariah mempunyai pengaruh yang signifikan terhadap kepatuhan Wajib Pajak Badan baik secara parsiall maupun simultan. Sampel dipilih dengan metode purposive sampling sehingga didapat 9 sampel bank umum syariah.Unit analisis dalam penelitian berjumlah 45 laporan tahunan bank umum syariah. Jenis data kuantitatif berupa laporan keuangan (annual report) masing-masing bank dari tahun 2014-2018. Hasil penelitian ini menemukan bahwa kondisi keuangan berpengaruh terhadap kepatuhan wajib pajak badan diindikasikan semakin baik kondisi keuangan maka semakin besar profit yang didapat, maka semakin baik pula kepatuhan wajib pajak badan. DPS berpengaruh terhadap kepatuhan wajib pajak badan diindikasikan semakin baik DPS dalam mengawasi suatu perbankan maka semakin baik dan patuh perusahaan tersebut dalam kepatuhan wajib pajak badan.
DAMPAK PERTUMBUHAN EKONOMI INDONESIA PADA PERDAGANGAN INTERNASIONAL ANTARA INDONESIA – UNI EROPA (Studi Kasus Ekonomi Internasional “Hambatan Ekspor Ikan Tuna Indonesia ke Uni Eropa) zakiatun nufus
Jurnal At Taajir Vol 3 No 1: At Taajir : Jurnal Ekonomi, Bisnis dan Keuangan Syariah
Publisher : Institut Agama Islam Agus Salim Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/at taajir.v4i1.380

Abstract

Penelitian ini bertujuan untuk menganalisis mengenai dampak Perdagangan Internasional, yang ditinjau berdasarkan nilai ekspor dan impor terhadap Pertumbuhan Ekonomi Indonesia. Perdagangan Internasional adalah kegiatan yang memperdagangkan barang dan atau jasa yang di lakukan oleh antar penduduk negara dalam pemenuhan kebutuhan yang belum dapat diproduksi mandiri. Produk perikanan yang di ekspor ke Uni Eropa di mendapatkan penolakan dan hambatan. Pada IUU Fishing, juga bertujuan untuk menangani atau menanggulangi adanya illegal fishing yang termasuk masalah krusial dengan akibat kerugian yang besar. Pengaruh pertumbuhan pada perdagangan internasional. Besar Ekspor mempengaruhi pertumbuhan ekonomi.
PERANAN KOPERASI, DALAM PENGEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) UNTUK MENDUKUNG PERMODALAN DAN MENGURANGI PENGANGGURAN DI KECAMATAN TRIMURJO Chamdini Puri
Jurnal At Taajir Vol 2 No 1: (2021) AT TAAJIR Jurnal Ekonomi Bisnis dan Keuangan Syariah
Publisher : Institut Agama Islam Agus Salim Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/at taajir.v2i01.420

Abstract

Efforts made for economic development through micro, small and medium enterprisesbasically require approprite and strategic steps. The presence of these UMKM provides aglimpse of awaited hope to build the economy, reduce poverty and unemployment. However,behind these strengths there are problems that become obstacles for UMKM to continue theirrole, namely the availability of capital and difficulty in accessing capital to financialinstitutions or cooperatives as providers of business capital loans. So far, there are still manyUMKM players who are forced to lay off their businesses even though there is not enoughcapital to continue their business. And also there are still many cooperative units that do notdisburse loans to UMKM related to problems faced by cooperative institutions and so areafraid of defaults when UMKM take place. This study aims to reveal various factors that causethe role of cooperatives to be not optimal in helping the development of UMKM through theprovision of venture capital. The method used in this research is quantitative descriptivemethod by using cross tabulation between variables which is the researcher's observation. Theresults showed that the role of cooperatives was still very low in empowering the capital ofUMKM. There are many factors that lead to the low role of cooperatives in the progress ofUMKM in Trimurjo District, namely, 1) there is still a small number of cooperatives comparedto the number of UMKM, 2) there is still a low level of public understanding of the importanceof cooperating, 3) low capacity of cooperative human resources both in terms of understandingof benefits and in terms of understanding. Managing manaagement, 4) lack of trust from thecooperative towards UMKM actors. These various factors have caused very few UMKM actorsto join and collaborate in cooperative forums so that cooperatives still have a low role inhelping the development of UMKM through business capital providers.
MANAJEMEN STRATEGI LEMBAGA DALAM MENINGKATKAN PELAYANAN NASABAH DI BMT KOTA BANDAR LAMPUNG Mubasit; Husaini
Jurnal At Taajir Vol 2 No 1: (2021) AT TAAJIR Jurnal Ekonomi Bisnis dan Keuangan Syariah
Publisher : Institut Agama Islam Agus Salim Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/at taajir.v2i01.421

Abstract

This study aims to find out how the Institutional Strategic Management in Improving CustomerService at Bmt Bandar Lampung City. The research approach used is a qualitative approach.While this type of research is field research. Sources of research data are BMT Leaders,Employees and Customers. Methods of data collection is done by observation, interviews anddocumentation. The data processing method in this study was obtained through researchinstruments in four stages, namely: data reduction, data presentation, data verification andtriangulation. The results of this study indicate that: The strategy carried out by BMT BandarLampung City in improving services to members is a functional strategy. Functional strategy isa strategy that is managed by each function of the company's organization in the hope ofcreating better competition with BMT competitors, so that it will increase competitiveadvantage. Management Management strategy in supporting customer or member satisfaction,the BMT tries to add office facilities, communicates good relations with members, carries out apick-up system for customers, carries out a professional human resource recruitment process.Indicators of the quality of service performance in BMT Bandar Lampung City, as follows: 1)Physical Appearance Indicators (Tangible), 2) Reliability Indicators (Reliability), 3)Responsiveness Indicators (Responsivenes), 4) Competence Indicators (Competence), 5)Indicators of Credibility (Credibility), 6) Indicators of Courtesy (Courtessy), 7) Indicators ofSecurity (Security), 8) Indicators of Access (Access), 9) Indicators of Communication(Communication), 10) Indicators of Understanding (Understanding the customer).
STRATEGI DALAM MENINGKATKAN MOTIVASI BERWIRAUSAHA BAGI MAHASISWA JURUSAN EKONOMI SYARIAH DI INSTITUT AGAMA ISLAM (IAI) AGUS SALIM METRO LAMPUNG Zainal arifin
Jurnal At Taajir Vol 2 No 1: (2021) AT TAAJIR Jurnal Ekonomi Bisnis dan Keuangan Syariah
Publisher : Institut Agama Islam Agus Salim Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/at taajir.v2i01.459

Abstract

Abstrack: The role of the campus is to instill an entrepreneurial spirit in its graduates and inspire them to pick out entrepreneurship as a career through the implementation of entrepreneurship education. Universities need to follow positive mastering patterns. All universities which include the Institute of Islamic faith (IAI) Agus Salim Metro as destiny graduates ought to make certain efforts to put together their graduates for independence and competitiveness. This research is a field research (Filed research), namely the look for area records (research locations) due to the fact the studies completed is related to the hassle or truth. This studies makes use of a qualitative method with records collection strategies through surveys and interviews. The item of this research is entrepreneurial motivation, while the challenge of this research is the 2020 Islamic Economics primary. The results of this have a look at imply that the approach to boom the entrepreneurial spirit for college kids, specifically via formal education, via entrepreneurship seminars and thru entrepreneurial internships and motivates students to need to open a commercial enterprise. whenever you perform a method, there need to be inhibiting and helping elements, as well as the department of Islamic Economics, which has boundaries and supports. The inhibiting factors are the students themselves who're nevertheless not interested by entrepreneurship, and the supporting factor is the collaboration with the business global.
MEKANISME DAN STRUKTUR PASAR ISLAM ANTARA IDEALITA DAN REALITA: TELAAH KRITIS PEMIKIRAN EKONOMI ISLAM Zakiyatun Nufus; Nurlaili
Jurnal At Taajir Vol 2 No 1: (2021) AT TAAJIR Jurnal Ekonomi Bisnis dan Keuangan Syariah
Publisher : Institut Agama Islam Agus Salim Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47902/at taajir.v2i1.522

Abstract

At that time the market mechanism was highly valued. The Prophet refused to make a price fixing policy when the price level in Medina at that time suddenly rose. As long as the increase occurs due to pure supply and demand forces, which are not accompanied by monopolistic and monopsonistic drives, there is no reason not to respect market prices. In a Hadith it is explained that the market is a natural law (Sunnatullah) that must be upheld. No one individually caninfluence the market, because the market is a collective force that has become the provision of Allah SWT. Violation of market prices, for example fixing prices in a way and for inappropriate reasons, is an injustice that will be held accountable before Allah and vice versa. Islamic respect for market mechanisms is based on the provisions of Allah SWT that trade must be carried out both by liking and consensual and absolute moral values must be upheld. Inparticular, moral values that receive important attention in the market are fair competition, honesty, openness and fairness.

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