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Jl. Soekarno Hatta, Kelurahan Teluk Lingga, Kecamatan Sangatta Utara, Kabupaten Kutai Timur, Provinsi Kalimantan Timur, Indonesia
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At-Tawazun, Jurnal Ekonomi Syariah
Published by Sekolah Tinggi Agama Islam Sangatta Kutai Timur
ISSN : 23548436     EISSN : 30258421     DOI : https://doi.org/10.55799/tawazun.v12i01.495
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Education Social Sciences
Ekonomi Syariah, Perbankan dan Keuangan Syariah, Akuntansi Syariah, Pemikiran Ekonomi Islam, Manajemen Sumber Daya Manusia Syariah, Filantropi Islam (Zakat, Infaq, Shodaqoh dan Wakaf), Etika Bisnis dan Kewirausahaan Syariah, Pemasaran Syariah, Topik lain yang berkaitan dengan ekonomi Islam.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 56 Documents
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PERSEPSI PEGAWAI KANTOR URUSAN AGAMA (KUA) KECAMATAN BALIKPAPAN TIMUR TENTANG BIMBINGAN PRA NIKAH Imam Faishol; Nafisatun Thohiroh
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 01 (2022): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i01.146

Abstract

Pre-marital guidance has become a regulation of the Ministry of Religion. With the aim of providing an understanding of domestic life in realizing a sakinah mawaddah wa rahmah family, and can minimize the occurrence of disputes, violence and even divorce. Bride and groom in East Balikpapan sub-district participated in a pre-wedding guidance program for initial debriefing for prospective brides at KUA provided by BP4 (Marriage Advisory, Guidance, and Preservation Agency). Through this program, the prospective bride and groom will be required to attend pre-wedding classes or guidance for approximately 16 hours of meetings to obtain a certificate which will later be used as a requirement when carrying out a marriage at the KUA. The KUA employee of East Balikpapan District agrees with the existence of pre-marital guidance. That way the bride and groom get education for their readiness, regardless of the assumption that people who are getting married do not need to take part in these activities. However, the optimality of pre-wedding guidance carried out at the KUA of East Balikpapan District is only like a supplement, sufficient but not optimal, in the implementation of pre-wedding debriefing there are still many shortcomings, such as short time and the material provided is also lacking in depth.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PENGELOLAAN ZAKAT DI BAZNAS DAN LAZ DPU KUTAI TIMUR: Indonesia Firdaus Firdaus
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 01 (2022): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i01.147

Abstract

Zakat management institutions are institutions that manage funds from the community. Therefore, it needs to be managed professionally. One system that is used as a reference in measuring the performance of the institution is to implement the principles of good corporate governance. Good corporate governance is a set of systems that regulate and control an institution in order to be able to create a management work pattern that is transparent, accountable, clean and professional.This research use desciptive qualitative approach. The results showed that BAZNAS and LAZ DPU East Kutai had implemented the principles of good corporate governance in zakat management by providing management information, submitting reports, complying with applicable regulations, carrying out their functions and duties independently, and treating the community the same way in receiving services and information. Factors that support the implementation are government regulations and audit institutions. While the differences in implementation are seen in the provision of information, the responsibility for submitting financial reports, compliance with regulations, the establishment of institutions, and the provision of information and services to the public.
PENGARUH KUALITAS PRODUK MURABAHAH TERHADAP TINGKAT PENJUALAN PERUMAHAN Muhammad Yasin; Mariana Mariana
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 01 (2022): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i01.150

Abstract

This study aims to determine how much influence the quality of murabahah products has on the level of housing sales in the Jasa Cipta Graha Investama Cooperative, Sangatta East Kutai. The variables used are the quality of murabahah products as the independent variable and the level of housing sales as the dependent variable. This type of field research (field research) using a quantitative approach. The population of this study were all customers in the Jasa Cipta Graha Investama Cooperative, Sangatta Kutai Timur, with 41 respondents. The data collection method used is a questionnaire (questionnaire), observation and documentation. The analysis used includes validity test, reliability test and linear regression analysis with the help of SPSS software program. The results of hypothesis testing indicate that the quality of murabahah products has a significant effect on the level of housing sales in the Jasa Cipta Graha Investama Sangatta Cooperative, with the Fcount value of 32,695 with a significance/probability level of 0.000 <0.05. The contribution of the murabahah product quality variable has an influence on the level of housing sales at the Jasa Cipta Graha Investama Cooperative, Sangatta Kutai Timur by 45.6% while the remaining 54.4% is influenced by other variables.
PRAKTEK PEMILIHAN JODOH OLEH ORANG TUA PADA ANAK GADISNYA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM Muhammad Idris; Abnan PancasilawatI; Lilik Andaryuni
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 01 (2022): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i01.153

Abstract

The practice of matchmaking for children by parents in Indonesia is still common. This has the potential to violate laws and regulations, both positive law and Islamic law in Indonesia. Because usually in matchmaking, children tend not to be given the right to make choices in finding a life partner. So that the child is forced to undergo his marriage. As a result, the ultimate goal of a marriage to form a sakinah, mawaddah, and warahmah family will not be achieved.This paper was appointed by the author to find out how the practice of choosing a mate by parents for their daughters in North Sangatta District in the perspective of positive law and Islamic law. This research uses qualitative research with the research approach used is sociological juridical where this research is carried out to obtain legal knowledge empirically by going directly to the field. Data collection techniques in the form of observation, interviews, and documentation. The technique of taking respondents by means of snowball is a method of taking samples in a chain and random way.The results of this study indicate that the practice of matchmaking for children in North Sangatta District is in accordance with the provisions of positive law and Islamic law in Indonesia.Keywords: Selection of matchmaking, girls, positive legal perspective and Islamic law.
ANALISIS INDEKS HARGA SAHAM SYARIAH INTERNASIONAL DAN VARIABEL MAKRO EKONOMI TERHADAP JAKARTA ISLAMIC INDEX Totok Adhi Prasetyo
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 01 (2022): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i01.154

Abstract

The Impact of International Islamic Stock Market and Macroeconomic Variables Towards Jakarta Islamic Index (JII). This research atempts to examine the impact of international Islamic stock market and macroeconomic variables towards Jakarta Islamic Index (JII). By using Vector Error Correction Model (VECM) as the method, this research utilizes time series monthly data from January 2015 to October 2020. The finding shows that JII is positively significantly affected by DJIEU, DJIMY and IPI, and it is negatively significantly affected by DJIJP, IMUS, M2 and SBIS.JII reaches its stability condition fastest when dealing with money supply shock. This study recommends: strengthening coordination between monetary authority and financial services authority, strengthening real sector of the economy, minimizing the influence of interest Rate towards Islamic financial market, and developing early warning system to anticipate financial crises.
EFEKTIVITAS PELAKSANAAN SIDANG KELILING DI PENGADILAN AGAMA SANGATTA Nashirudin Nashirudin
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 02 (2022): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i02.157

Abstract

In principle the court is waiting for people to come to the story just to settle the case. The court is not looking for a case. However, there are still many people who have difficulty coming to court, even though they really need legal and justice services to fail because they are constrained by geographical, transportation, social and economic conditions. Therefore, it is the duty of the court to provide the best service for them, including during circuit courts.This study aims to determine the implementation of the circuit court at the Sangatta Religious Court and to find out that the implementation of the simple, fast and low cost principle through the circuit court at the Sangatta Religious Court was carried out well. This study aims to determine the effectiveness of the implementation of the circuit court at the Sangatta Religious Court. The results of this study indicate that the mobile court conducted by the Sangatta Religious Court has been fairly effective in terms of providing ease of transportation costs and the distance of travel is expected to be the right solution for justice seekers.
TREND PARIWISATA HALAL INDONESIA DALAM PERSPEKTIF ISLAM Sismanto Sismanto
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 01 (2022): May
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i01.163

Abstract

This article is based on a critical assessment of various literature to find concepts and discuss trends in halal tourism in Indonesia. The authors find several references, documents, and other relevant data derived from previous studies and personal observations to provide insight into the subject under study. The findings reveal that: (1) Halal tourism in an Islamic perspective is contained in QS. Ali Imran: 137, QS. Ar Ruum: 42, QS. An Nahl: 36, QS. Al An'am:11, QS. Al-Ankabut: 20, QS. Al An'am:11, QS. As Saba':11 and reinforced by the hadith, (2) Indonesia occupies the top position in the world in terms of communication and services. It is not included in the top ten in terms of access and environment. The regions of Lombok, Aceh, and Riau are in Indonesia's top three halal tourism destinations.
ANALISIS YURIDIS SISTEM E-COURT DAN E-LITIGASI PADA CERAI GUGAT BEDA KEWARGANEGARAAN DI PENGADILAN AGAMA (STUDI PUTUSAN NO. 309/Pdt.G/2020/PA.Btg DAN NO. 313/Pdt.G/2021/PA.Dps) Suardi Suardi; Alfitri Alfitri; Darmawati Darmawati
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 02 (2022): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i02.182

Abstract

This paper was appointed by the author to find out and analyze the problems faced by the judges of the Religious Courts in resolving divorce cases from different countries, to find out and analyze the basic considerations and legal basis used by the panel of judges in resolving the case. The results of this study are as follows: (1) Constraints in the delivery of letters, due to the very far distance from the Defendant's residence. Therefore, the application of the e-litigation system is needed to solve the problems faced by the judges of the Religious Courts in handling divorce cases against different nationalities. Although the e-litigation system still requires evaluation from the Supreme Court regarding the registration process where the parties are required to attend the trial, this is because e-litigation registration can only be done after the mediation process fails. While the mediation process requires the presence of both parties. (2) The Verstek decision handed down by the panel of judges in deciding the divorce lawsuit with case numbers 309/Pdt.G/2020/PA.Btg and number 13/Pdt.G/2021/PA.Dps, in general, has been fully fulfilled. This was due to the absence of the Defendant during the trial. On the other hand, this Verstek decision is to realize the achievement of the principle of justice, which is carried out quickly and at low cost.
STRATEGI PENGELOLAAN ZAKAT, INFAK, SHADAQAH, WAKAF (ZISWAF) OLEH BAITULMAAL MUNZALAN INDONESIA (BMI) DI SAMARINDA Imanuddin Imanuddin
At-Tawazun, Jurnal Ekonomi Syariah Vol. 12 No. 01 (2024): Juni
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v12i01.186

Abstract

This research aims to determine the management strategy for Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) by Baitulmaal Munzalan Indonesia (BMI) in Samarinda in collecting and distributing ZISWAF. This type of research is field research with a qualitative descriptive approach. Data collection techniques in this research are interviews, observation, and documentation. The data analysis used is descriptive-qualitative, through three stages, namely data reduction, data presentation, and conclusions. The results of this research show that the fundraising strategy creates interesting and creative programs to attract donors (Muzakki). ZISWAF fundraising is carried out through various interesting programs such as the Rice Donation Movement, the Happy Friday Program, and the Prize Program for Muslimah, which aims to invite Muzakki and foster parents to participate in distributing their funds without any element of coercion. Meanwhile, the distribution of ZISWAF funds covers three main areas, namely education, social humanity, and the economy. The ZISWAF fund distribution process strategy is carried out in selective stages, namely through socialization, survey, and networking stages, to ensure that assistance is right on target and beneficial for Mustahik.
IMPLEMENTASI MANAJEMEN SYARIAH DAN STRATEGI BISNIS DENGAN SYIRKAH MUDHARABAH DALAM MELAKUKAN EKSPANSI BISNIS PADA ISTANA LAUNDRY DI SAMARINDA Muhammad Sirajul Amin Mubarak; Muhammad Tahir; Moh. Mahrus
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 02 (2022): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i02.190

Abstract

The purpose of this research study is to determine the implementation of sharia management with syirkah mudharabah in conducting business expansion at the Laundry Palace in Samarinda and business strategies in expanding business at the Laundry Palace in Samarinda. The research method used is a type of field research (field research). Researchers used a triangulation approach in collecting data. Data collection techniques using interviews / interviews, field observations and documentation. The data analysis model in this study follows the concept given by Miles & Huberman. Miles & Huberman namely data reduction, data presentation, verification or data inference and conclusions. The results of this research are: 1) Implementation of sharia management with syirkah mudharabah in conducting business expansion at the Laundry Palace based on management functions, namely: a) Planning (planning), b) Organizing, c) Actuating, and d) Controlling (controlling). Meanwhile 2) Implementation of business strategies in conducting business expansion at Istana Laundry based on the basic elements of strategic management, namely: a) Environmental observation using SWOT analysis, b) Strategy formulation based on the results of SWOT analysis, c) Implementation of strategies carried out by Istana Laundry from the results of the formulation strategy and d) Evaluation.

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