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Muhammad Rifqi Hidayat
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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 413 Documents
Pengelolaan Zakat di Era Disrupsi: Studi Meta Analisis Ade Nur Rohim; Prima Dwi Priyatno; Lili Puspita Sari
At-Taradhi Jurnal Studi Ekonomi Vol 12, No 2 (2021)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v12i2.5524

Abstract

The development of technology in the digital era is an absolute thing. Various activities and community activities are required to adapt to the use of technology and various digital-based media. Zakat management is one of the various activities in the community that are also encouraged to adapt. This study aims to map research on digital zakat management. A qualitative research approach was used in this study with meta-analytical methods and descriptive statistics processed from a literature review of 52 articles related to the digitization of zakat management. The results of this study indicate that the number of digital zakat management publications continues to increase. Several aspects were studied related to the digital zakat development and accountability strategy. This study recommends the basis for selecting relevant strategies in zakat management in the digital era by referring to various studies that have been carried out. Perkembangan teknologi di era digital menjadi suatu hal yang mutlak terjadi. Berbagai aktivitas dan kegiatan masyarakat dituntut untuk beradaptasi dalam pemanfaatan teknologi dan berbagai media berbasis digital. Pengelolaan zakat menjadi salah satu dari berbagai aktivitas di masyarakat yang turut didorong untuk beradaptasi. Penelitian ini bertujuan untuk memetakan penelitian mengenai pengelolaan zakat digital. Pendekatan penelitian kualitatif digunakan pada penelitian ini dengan metode meta analisis dan statistik deskriptif yang diolah dari kajian pustaka terhadap 52 artikel terkait digitalisasi pengelolaan zakat. Hasil penelitian ini menunjukkan bahwa peningkatan jumlah publikasi pengelolaan zakat digital terus meningkat. Beberapa aspek yang dikaji terkait strategi pengembangan dan akuntabilitas zakat digital. Penelitian ini merekomendasikan dasar pemilihan strategi yang relevan dalam pengelolaan zakat di era digital dengan mengacu pada berbagai penelitian yang telah dilakukan.
Preferensi Muzakki dalam Menyalurkan Dana Zakat di Lembaga Amil Zakat Muhammadiyah Kota Banjarmasin Mairijani Mairijani; Mochammad Arif Budiman
At-Taradhi Jurnal Studi Ekonomi Vol 12, No 2 (2021)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v12i2.5525

Abstract

This study aims to analyze the factors that influence the interest of muzakki in distributing zakat funds at the Muhammadiyah Amil Zakat Institution (LazisMu) Banjarmasin City. The constructs used in this study are governance, use of technology, religiosity, and socio-religious conditions as variables used in measuring muzakki's interest in distributing zakat funds at the Muhammadiyah Amil Zakat Institution (LazisMu) Banjarmasin City. The research method used is a quantitative method with a descriptive approach. This study uses statistical tests to determine the preferences of muzakki in the distribution of zakat in Lazismu, Banjarmasin City, whose calculations use the help of IBM SPSS 26 software. The measurement scale of the instrument used in this study uses the Likert scale. The data analysis technique used was multiple linear regression analysis. The sample of this study amounted to 80 muzakki. The results showed that based on a simultaneous or overall test that governance, use of technology, religiosity, and socio-religious conditions had a significant influence on the level of interest in paying zakat. This shows that the better the governance, the use of technology, religiosity, and socio-religious conditions, the greater the muzakki's interest in paying zakat in Lazismu, Banjarmasin City. But if based on the partial test only governance has a significant effect on interest in paying zakat. Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi minat muzakki dalam menyalurkan dana zakat di Lembaga Amil Zakat Muhammadiyah (LazisMu) Kota Banjarmasin. Konstruk yang digunakan dalam penelitian ini adalah tata kelola, penggunaan teknologi, religiusitas, dan kondisi sosial keagamaan sebagai variabel yang digunakan dalam mengukur minat muzakki dalam menyalurkan dana zakat di Lembaga Amil Zakat Muhammadiyah (LazisMu) Kota Banjarmasin. Metode penelitian yang digunakan ialah metode kuantitatif dengan pendekatan deskriptif. Penelitian ini menggunakan uji statistik untuk mengetahui preferensi muzakki dalam penyaluran zakat di Lazismu Kota Banjarmasin, yang perhitungannya menggunakan bantuan software IBM SPSS 26. Skala pengukuran instrumen yang digunakan dalam penelitian ini menggunakan skala likert. Teknik analisis data yang digunakan analisis regresi linear berganda. Adapun sampel dari penelitian ini berjumlah 80 muzakki. Hasil penelitian  menunjukkan bahwa berdasarkan uji simultan atau keseluruhan bahwa tata kelola, penggunaan teknologi, religiusitas, dan kondisi sosial keagamaan memiliki pengaruh secara signifikan terhadap tingkat minat bayar zakat. Hal ini menunjukkan bahwa semakin baik tata kelola, penggunaan teknologi, religiusitas, dan kondisi sosial keagamaan maka berbanding lurus dengan semakin besar minat muzakki dalam membayar zakat di Lazismu Kota Banjarmasin. Tetapi jika berdasarkan uji parsial hanya tata kelola berpengaruh signifikan terhadap minat bayar zakat.
Kinerja Keuangan Bank Ditinjau dari Pertumbuhan Aset, Solvabilitas, dan Perputaran Total Aset dengan Risiko Pembiayaan Sebagai Variabel Moderating (Studi Kasus Pada Bank Umum Syariah Periode 2016-2020) Efi Septiani; Arna Asna Annisa
At-Taradhi Jurnal Studi Ekonomi Vol 12, No 2 (2021)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v12i2.4824

Abstract

This research is motivated by the competitive development of banking in Indonesia which is very tight, so it is expected that Islamic banking has better financial performance so that it can compete with the national banking market. The purpose of this study is to determine the Analysis of the Effect of Asset Growth, Debt To Asset Ratio, and Total Asset Turnover on the Financial Performance of Banks With Non-Performing Financing as Moderating Variables (Case Study of Islamic Commercial Banks Period 2016-2020). Quantitative research is a type of research. Then use Moderate Regression Analysis (MRA) as data analysis and use panel data. A sample of 65 observational data was obtained which was then tested through the E-views 10 application. The results of the research concluded that partially the Asset Growth variable had a positive and insignificant effect on financial performance, Debt To Asset Ratio (DAR) had a positive and insignificant effect on financial performance. , Total Asset Turnover (TATO) has a positive and significant effect on financial performance. Non-Performing Financing is able to moderate the effect of Debt To Asset Ratio (DAR) and Total Asset Turnover (TATO) but is unable to moderate the effect of Asset Growth on financial performance. Penelitian ini dilatarbelakangi oleh persaingan perkembangan perbankan di Indonesia yang sangat ketat, sehingga diharapkan perbankan syariah mempunyai kinerja keuangan yang semakin baik sehingga mampu bersaing dengan pasar perbankan nasional. Tujuan penelitian ini untuk mengetahui Analisis Pengaruh Asset Growth, Debt To Asset Ratio, Dan Total Asset Turnover Terhadap Kinerja Keuangan Bank Dengan Non Performing Financing Sebagai Variabel Moderating (Studi Kasus Bank Umum Syariah Periode 2016-2020). Quantitative research adalah jenis risetnya. Kemudian penggunaan Moderat Regression Analysis (MRA) sebagai data analysis serta memakai data panel. Didapatkan sampel sebanyak 65 data pengamatan selanjutnya diuji melalui aplikasi E-views 10. Hasil riset menyimpulkan bahwa secara parsial variabel Asset Growth memiliki pengaruh yang positif dan tidak signifikan terhadap kinerja keuangan, Debt To Asset Ratio (DAR) berpengaruh positif dan tidak signifikan terhadap kinerja keuangan, Total Asset Turnover (TATO) berpengaruh positif dan signifikan terhadap kinerja keuangan. Non Performing Financing mampu memoderasi pengaruh Debt To Asset Ratio (DAR) dan Total Asset Turnover (TATO) namun tidak mampu memoderasi pengaruh Asset Growth terhadap kinerja keuangan.
ANALISIS HASIL KINERJA PDAM DALAM UPAYA MENINGKATKAN PAD PEMERINTAH PROVINSI DAN KABUPATEN/KOTA DI KALIMANTAN SELATAN Muhammad Saleh; Nasrudin Nasrudin; Ruddy Syafrudin
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.v8i1.1516

Abstract

Tujuan Penelitian ini adalah untuk mengetahui tingkat kesehatan PDAM di Kalimantan Selatan, Potensi PDAM dalam menyumbang PAD Provinsi dan Kabupaten di Kalimantan Selatan, dan faktor- faktor yang mempengaruhi kinerja PDAM di Kalimantan Selatan. Data dianalisis menggunakan metode deskriftif kuantitatif. Hasilnya penelitian menunjukkan bahwa jumlah PDAM di Kalimantan Selatan sebanyak 12 buah dimana sebanyak 3 (tiga) diantaranya dalam kondisi sehat tetapi hanya 2 (dua) PDAM yang dapat menyumbang PAD. Kedua belas PDAM  tersebut punya potensi besar dalam menyumbang PAD jika dilakukan perbaikan modal, manajemen (karyawan), dan pengawasan. Adapun faktor- faktor yang mempengaruhi kinerja BPR adalah faktor internal yang terdiri dari modal setor yang masih  rendah, kualitas karyawan masih rendah dan pengawasan yang masih kurang, kemudian faktor eksternal terdiri dari keadaan ekonomi lokal sehingga banyak masyarakat yang tidak membayar rekening airnya  dan mempengaruhi kinerja keuangan lainnya.
DIFFERENCE OF USING ‘URF ON GOLD JEWELLERY OF ZAKAH : A STUDY IN SELANGOR AND MALACCA Nor Mohd Faisal bin Md Ariffin
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.v7i1.1976

Abstract

Urf is an additional source for Masadir al-Tasyrik (Syarak main source) and a method used by fuqaha to determine law of matters that undisclosed by nas for qat’i or been confrmed yet. It involves variety of aspects especially in Islam. This purpose of writing is to elaborate on zakat that have connection on gold that used to be clothes or jewellery by woman. The discussion is based on many Ulama’s opinions on real law of using gold as jewellery from zakat’s view. Focus and emphasis will be given to conduct a research on urf’s fxed rate for Malacca and Selangor at current time being. What is the most attention is the zakat on jewellery is different from other type of gold because one have their own ‘illah.Analysis shows that majority Ulama’ including al-Syaf’i which followed by majority Malaysian had decided a law that it is not compulsory to pay zakat on jewellery that wear by woman to celebrate their rights as written in al-Hadith. But,permissibility given by Ulama’ is strict on particular rate that been decided by Urf followed he rate made by current Ulama. Research also proved that there are many difference in rate of Urf based on state practise especially in Selangor and Malacca that need to be pay attention by specifc person in order to avoid curiosity in community. This issue appears to be discussed further across the diversity of fqh created and triggered by Ulama as a reference of law by ummah, towards arising current problems and never ended. Method used by MAIS and PZM act as indicator to the rate of using current gold and will be given priority as outcomes for this research to answer the questions about difference between both state.Keywords : ‘urf, zakah, gold jewellery,
PERSPEKTIF BEBERAPA IDEOLOGI TENTANG EKONOMI (SEBUAH KAJIAN FILSAFAT EKONOMI) Rabiatul Adawiah
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.v3i2.572

Abstract

The two big streams of thought coloring the worlds economy until today are socialismand capitalism. Capitalism demands freedom in weatlh accummulation, competitive politics, freemarket in trade, permissive social interaction and unrestricted government. Socialism has theview that people are brothers and sisters, believes in equal sharing, the abolition of the gapbetween the rich and the poor and a tight control of the pesantry by the socialist party. In itsdevelopment, socialism was then seen as neglecting individual freedom in economic activities.The two ideologies need to be balanced in a meeting point, that is a third straight way of eco-nomic thought whereby the capitalists have to give alms for the living costs of the haves-not. Themeeting point, a third idelogy is Islam that in its economic activities has this balance (evenwichtigheid)between capitalism and socialism. In Islamic economy, etics, logics and aesthetics are clear.
DASAR HUKUM PELAKSANAAN SYARIAT ISLAM DI BIDANG BISNIS DALAM TATA HUKUM INDONESIA SYAHRANI SYAHRANI
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.v5i1.64

Abstract

The implementation of Islamic Sharia law in the business has had a legal basis in the Indonesian legal system. The legal basis is the Constitution of the Republic of Indonesia of 1945, especially article 29, some Laws and some Government Regulations, or other regulations which related to the developing sharia business, such as Law of the Republik Indonesia Number 7 Year 1992 in conjunction with Law Number 10 Year 1998 on the amendment of Law Number 7 Year 1992 on banking, Law Number 21 Year 2008 on Islamic Banking. The developing Financial Institution or Sharia Business, among other things, Islamic Banking, Islamic Insurance, Sharia investment fund shares, Sharia mortgage and others.
FATWA PEMBIAYAAN PENGURUSAN HAJI DAN PENERAPAN PRODUKNYA Hasanudin Hasanudin
At-Taradhi Jurnal Studi Ekonomi Vol 6, No 1 (2015): Ilmu Ekonomi
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v6i1.706

Abstract

Abstract: This paper discusses the fatwa from DSN-MUI about the maintenance of the Hajj using twocontract, namely Ijara as the main contract and qardh the form of bailout funds pilgrimage (if re-quired); between funds qardh with ujrah there should be no taaluq; and these in line with the fatwacouncil hisbah Exactly. The question by the community is the practice of financing the maintenance ofthe Hajj by a number of Islamic banks. Of this paper can be concluded that the financing arrangementpilgrimage serves as Kasab/initiative/effort for financing receiver pilgrimage of Islamic Financial Insti-tutions. Method of payment on the debt qardh Taqsith considered more easy than by saving. Through-out not used negatively, financing the maintenance of pilgrimage by Islamic Financial Institutions arenot contrary to the concept of fi istithaah there al-hajj.
Analisis Tingkat Kesehatan Bank dan Financial Distress pada Bank Central Asia Syariah Tahun 2016-2020 Chetrine Alya Rinaima
At-Taradhi Jurnal Studi Ekonomi Vol 13, No 1 (2022)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v13i1.5838

Abstract

The research in this article aims to analyze the health of the company, precisely at PT BCA Syariah Tbk and analyze the existence of financial distress to determine whether there is a potential for bankruptcy. The method used is descriptive quantitative method, using data from the 2020 BCA Syariah Financial Report and the report of self-assessment published 2016-2020 GCG. The data analysis technique used the RGEC method which resulted in a conclusion that the health condition of BCA Syariah was in a healthy condition. However, BCA Syariah needs to pay attention to maximizing net profit every year and to maximize financial performance, because the ROE value shows a low number from year to year. Meanwhile, the potential for financial distress in 2016-2020 using the Springate method produces a number above 1.062 and when tested using the Grover method, it produces a result of more than -0.02. In both calculations, it can be concluded that BCA Syariah does not have the potential for bankruptcy. Penelitian pada artikel ini bertujuan untuk menganalisa kesehatan perusahaan, tepatnya pada PT BCA Syariah Tbk serta menganalisa adanya financial distress untuk mengetahui ada tidaknya potensi kebangkrutan. Metode yang dipakai adalah dengan menggunakan metode deskriptif kuantitatif, dengan menggunakan data Laporan Keuangan BCA Syariah 2020 serta laporan self-assessment GCG Tahun 2016-2020 yang telah dipublikasikan. Teknik analisa data mengguanakan metode RGEC yang menghasilkan sebuah kesimpulan bahwa kondisi kesehatan BCA Syariah berada pada kondisi sehat. Namun, BCA Syariah perlu memperhatikan pemaksimalan laba bersih setiap tahunnya serta meningkatkan kinerja keuangan lebih maksimal, karena nilai ROE menunjukkan angka yang rendah dari tahun ke tahun. Sedangkan pada potensi financial distress pada tahun 2016-2020 menggunakan metode Springate menghasilkan angka diatas 1,062 dan ketika diuji menggunakan metode Grover menghasilkan hasil lebih dari -0,02. Pada kedua perhitungan tersebut dapat disimpulkan bahwa BCA Syariah tidak memiliki potensi kebangkrutan.
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba dengan Ukuran Bank Sebagai Variabel Moderasi: Studi pada Bank Umum Syariah Indonesia Periode 2016-2020 Riski Wulandari; Mohammad Rofiuddin
At-Taradhi Jurnal Studi Ekonomi Vol 13, No 1 (2022)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v13i1.6041

Abstract

This research aims to examine effect of CAR,BOPO and leverage on profit growth with bank size as a moderating variable in Islamic commercial banks. Type of research is quantitative with data analysis using Moderated Regression Analysis. This research uses samples from 12 Islamic Commercial Banks and in 2016-2020 research period with 60 observations data. The result showed that partially CAR had negative effect on profit growth. Bopo variable has positive effect on profit growth. Leverage has negative efeect on profit growth. Bank size able to moderate the effect of car, bopo and leverage on profit growth. Riset ini memiliki tujuan untuk meneliti pengaruh capital adequacy ratio, rasio biaya operasional pendapatan operasional dan leverage pada pertumbuhan laba dengan ukuran bank sebagai variabel moderasi pada bank umum syariah. Jenis riset ini adalah penelitian kuantitatif data analisis yang digunakan adalah Moderated Regression Analysis (MRA). Riset ini menggunakan sampel 12 bank periode 2016 – 2020 sebanyak 60 data. Hasil riset menunjukkan secara parsial variabel Capital Adequacy Ratio (CAR) memiliki pengaruh negatif pada pertumbuhan laba. Rasio Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh positif pada pertumbuhan laba. Leverage berpengaruh negatif pada pertumbuhan laba. Ukuran bank mampu memoderasi pengaruh Capital Adequacy Ratio (CAR), Rasio Biaya Operasional Pendapatan Operasional (BOPO) dan Leverage terhadap pertumbuhan laba.