cover
Contact Name
Firdaus
Contact Email
esstaiskutim@gmail.com
Phone
+6285342714055
Journal Mail Official
attawazun@staiskutim.ac.id
Editorial Address
Jl. Soekarno Hatta, Kelurahan Teluk Lingga, Kecamatan Sangatta Utara, Kabupaten Kutai Timur, Provinsi Kalimantan Timur, Indonesia
Location
Kab. kutai timur,
Kalimantan timur
INDONESIA
At-Tawazun, Jurnal Ekonomi Syariah
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.
Articles 56 Documents
IMPLIKASI SERTIFIKAT HALAL DALAM MANEJEMEN BISNIS INDUSTRI MAKANAN DAN MINUMAN Firdaus Firdaus
At-Tawazun, Jurnal Ekonomi Syariah Vol. 11 No. 02 (2023): Desember
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v11i02.322

Abstract

Industri makanan dan minuman merupakan salah satu sektor ekonomi yang memberikan kontribusi besar bagi perekonomian Indonesia. Seiring dengan meningkatknya kontribusi tersebut kesadaran masyarakat akan pentingnya mengkomsumsi produk makanan dan minuman yang halal juga mengalami peningkatan. Gaya hidup halal mulai menjadi tren global, dan sertifikasi halal memiliki peran penting dalam memenuhi tren tersebut. Selain untuk memperoleh kepercayaan konsumen juga akan membuka peluang pasar yang lebih luas. Metode yang digunakan dalam penelitian ini adalah studi Pustaka (library research) yang dilakukan dengan cara mengumpulkan informasi dan data melalui berbagai macam sumber yang tersedia di perpustakaan. Sumber-sumber tersebut dapat berupa buku referensi, hasil penelitian sebelumnya yang sejenis, artikel, catatan, dan berbagai jurnal yang relevan dengan masalah yang ingin diteliti. Hasil penelitian menunjukkan bahwa implikasi sertifikasi halal dalam manajemen bisnis industri makanan dan minuman sangat berpengaruh dalam pemasaran produk. Sertifikasi halal dapat dijadikan sebagai Unique Selling Point (USP) pada produk yang dapat menciptakan nilai tambah, dan citra positif kepada konsumen. Selain memenuhi tuntutan kehalalan, sertifikasi halal juga dapat membangun kepercayaan konsumen, terutama di kalangan konsumen Muslim yang sangat memperhatikan kehalalan produk yang mereka konsumsi. Selain itu, Kesadaran akan kehalalan produk di pasar global juga semakin meningkat seiring dengan meningkatnya tren gaya hidup halal masyarakat global, sehingga melalui sertifikasi halal memungkinkan para industri makanan dan minuman akan mampu memasuki atau mengakses pasar yang lebih luas, terutama negara-negara yang tergabung dalam Organisasi Kerja sama Islam (OKI).
PENDEKATAN MAQASID SYARIAH DALAM MENINGKATKAN KEPERCAYAAN PADA SERTIFIKASI HALAL Erwin Febrian Syuhada
At-Tawazun, Jurnal Ekonomi Syariah Vol. 11 No. 02 (2023): Desember
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v11i02.332

Abstract

Laporan Perkembangan Keuangan Syariah Indonesia tahun 2022 menggambarkan pertumbuhan positif dalam sektor keuangan syariah, terutama di Kabupaten Kutai Timur. Dengan total aset keuangan syariah Indonesia mencapai Rp2.375,84 triliun per Desember 2022, negara ini menduduki peringkat kedua dalam industri keuangan syariah dunia menurut Islamic Finance Development Indicators (IFDI) 2021 dan peringkat keempat dalam Global Islamic Economy Indicator (GIEI) 2020/2021. Fokus pada Kabupaten Kutai Timur, Lembaga Keuangan Mikro Syariah (LKMS) memiliki peran penting dalam pemberdayaan ekonomi. Dengan 81 instansi atau 34% dari total industri LKM, LKMS mencapai nilai aset dan pembiayaan Rp570,06 miliar dan Rp246,58 miliar per Desember 2022. Data Otoritas Jasa Keuangan (OJK) menunjukkan tren positif dalam pembiayaan LKMS di tahun 2022. Meskipun Kabupaten Kutai Timur memiliki potensi besar dengan sumber daya alam dan mayoritas penduduk Muslim, pertumbuhan ekonomi pada 2022 mengalami kontraksi hingga -1,01%, meningkatkan tingkat kemiskinan menjadi 37 ribu jiwa. Dalam konteks ini, LKMS diharapkan dapat berperan dalam mengatasi tantangan ini dengan meningkatkan kesejahteraan melalui prinsip syariah. Penelitian ini bertujuan untuk mengeksplorasi persepsi dan minat pedagang Pasar Induk terhadap LKMS sebagai instrumen pemberdayaan ekonomi. Dengan melibatkan tiga lembaga keuangan berbasis Bank Syariah dan tiga LKMS non-bank, penelitian ini akan menganalisis sejauh mana LKMS dapat menjadi solusi untuk meningkatkan kesejahteraan masyarakat di Kabupaten Kutai Timur. Melalui penelitian ini, diharapkan dapat ditemukan wawasan yang mendalam tentang peran LKMS dalam pemberdayaan ekonomi lokal serta faktor-faktor yang mempengaruhi persepsi dan minat pedagang Pasar Induk terhadap lembaga keuangan mikro syariah di Kabupaten Kutai Timur.
MEKANISME ASURANSI BERBASIS KEUANGAN SYARIAH Erwin Febrian Syuhada; Mursyid Mursyid
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.v12i01.367

Abstract

This research discusses Sharia finance-based insurance mechanisms as an alternative that complies with Sharia principles in the financial industry. The conventional insurance often involves elements of usury and speculation, which are contrary to Islamic law. In this context, Sharia finance-based insurance mechanisms offer an approach that is in line with Islamic financial principles. Sharia insurance emphasizes the concept of cooperation and mutual assistance between participants. This mechanism includes establishing a community fund, which is used to assist its members in dealing with certain risks. In addition, the principles of mudharabah and musyarakah are applied to manage these funds fairly and transparently. This research uses literature analysis methods to investigate the main concepts in Sharia finance-based insurance. The analysis results show that a Sharia finance-based insurance mechanism can be a choice that is more in line with Islamic values while providing significant economic benefits. Thus, this research contributes to understanding the importance of developing financial products that comply with Islamic financial principles to promote financial inclusion and sustainable development.
PENGARUH PERANG RUSIA-UKRAINA TERHADAP EKONOMI INTERNATIONAL Totok Adhi Prasetyo; Nadya Faza Malika Syah; Aqil Ghofari; Noer Aidah; Umar Faruq; Marisa Mirzak; Dyanul Khatimah
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.v12i01.491

Abstract

This research aims to determine the influence of the Russian-Ukrainian war on the international economy and its impact on the economy in Southeast Asia. The research method used in this research is a qualitative method with a library research approach which examines various published literature related to the economic impact that emerged as a result of the Russian and Ukrainian war conflict. The results show that the Russian and Ukrainian War has had an impact on the international economy, especially on countries that depend on Russia and Ukraine for food and energy supplies. Disruptions to the global supply chain due to this war caused a spike in commodity prices such as oil, gas, and food, which resulted in increased inflation in various countries, including Southeast Asian countries.
PEMIKIRAN POLITIK-EKONOMI PRIODE AL-KHULAFA AL-RASYIDIN (TELAAH KAJIAN POLITIK DAN EKONOMI DALAM PERSPEKTIF SEJARAH) Hartono Hartono; Totok Adhi Prasetyo
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.v12i01.494

Abstract

Al-Khulafa Al-Rasyidin, or what is known as the four caliphs who succeeded the Prophet Muhammad, namely Abu Bakr, Umar bin Khatab, Uthman bin Affan, and Ali bin Abi Talib, in the history of Islamic development and thought had a quite significant role in the development of Islam, so that many experts Historians, economists, and political thinkers quote several concepts that were carried out by one of the existing caliphs. This research uses a library study method, where researchers collect data from various sources, including books, journals, and articles. Then, it is analyzed to obtain comprehensive conclusions. The research results found that of the four Rasyidin Khulafaur, the first, Abu Bakr, who ruled for only about 27 months during his leadership, dealt with a lot of problems with apostasy and people who refused to pay zakat. Second, during the time of Umar Ibn Khatab, Baitul Mall was established, paying zakat, usrh (tax payment), and sadaqah for non-Muslim Banu Taghlib Christians. Third, Uthman Bin Affan, in his economic policies was too naive to be called that because he was a very rich man and then saved his money combined with the state treasury in the end. It gave rise to misunderstandings between him and the head of the Central Baitul Mall, from this incident, a controversial conflict arose between personal salary and personal expenses. Fourth, during the time of Ali Bin Abi Tholib, the strengthening of Baitul Mall was strengthened with an equal approach to all Muslims.
NALAR QIYAS PENGELUARAN ZAKAT PROFESI Achmad Fahruddin
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.v12i01.495

Abstract

The profession of zakat is a type of maal zakat that emerged in this era. Regardless of the controversy over whether profession zakat is mandatory, it is imposed on every professional income that has reached its nisab. This study aims to determine how analogical reasoning (qiyas) is applied in the expenditure and calculation of professional zakat. This study is a type of library research. From the literature review found that there are two models of qiyas reasoning for profession zakat in determining its nisab and rate. First, profession zakat is analogized with the nisab of gold, which is 77.58 grams of gold, and its rate of 2.5% is paid after a year. Second, professional zakat is analogized with the nisab of agricultural zakat, which is 1323.132 kg of wheat or 815.758 kg of rice, and its rate of 5% is paid at harvest without waiting for a year. The 5% rate is determined assuming that all types of professions incur expenses during their operation.