TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah

Optimalisasi Wakaf dalam Kajian Kitab Fathul Qorib pada Mata Pelajaran Kitab di Pondok Pesantren Raudlatul Muhibbin Al-Mustainiyyah Surakarta

2025-12-03T04:56:45+00:00

This study aims to explore the role of teaching the Fathul Qorib book in instilling the values of waqf optimization at the Raudlatul Muhibbin Al-Mustainiyyah Islamic Boarding School in Surakarta. The method applied in this study is qualitative with a descriptive approach. The findings show that the boarding school not only transfers theoretical knowledge of waqf fiqh, but also successfully encourages the internalization of values through a contextual approach. The educational process links classical concepts in Fathul Qorib, such as habs al-ashl wa tasbil al-tsamarah (retaining the principal and distributing the proceeds), with modern ideas such as productive waqf and social investment. The process of internalizing values takes place through three stages: cognitive, affective, and psychomotor, which prepare students not only with a deep understanding of the law but also with vision, creativity, and managerial skills to become skilled nazhir (waqf managers). Thus, Islamic boarding schools play a role in producing prospective nazhir who are able to optimize waqf as a sustainable economic tool, without deviating from the basic principles of fiqh.

Transformasi Akad Tabarru’, Qardh, dan Rahn dalam Era Digital: Analisis Fikih atas Tradisi Ringgit Emas Masyarakat Makassar

2025-11-29T16:28:38+00:00

Ringgit Emas is a traditional debt-based practice in Makassar society rooted in trust and communal values. However, the rise of digital economics and the transformation of Islamic financial systems necessitate a renewed analysis of the underlying contracts, particularly tabarru’, qardh, and rahn. This study aims to examine the Ringgit Emas tradition through the lens of classical Islamic jurisprudence and assess its relevance within the ecosystem of digital Islamic finance. This research employs a qualitative-descriptive approach supported by literature review and normative analysis. The findings reveal that Ringgit Emas embodies the spirit of mutual assistance (tabarru’) aligned with the objectives of Islamic law (maqāṣid al-syarī‘ah), yet its practice often shifts toward burdensome and inequitable arrangements. In the digital context, qardh and rahn have undergone significant transformation through Islamic fintech platforms, digital gold collateral systems, and enhanced technology-based security mechanisms. This study concludes that Ringgit Emas can remain culturally preserved as long as its contracts are reconstructed to be more transparent, fair, and compatible with modern Islamic financial principles.

Transformasi Digital dalam Perbankan Syariah: Strategi, Tantangan, dan Peluang Menuju Era Keuangan Inklusif

2025-12-05T22:33:36+00:00

Digital transformation is reshaping the Islamic banking industry through the acceleration of technology adoption, efficiency improvement, and expansion of financial inclusion. This study examines the strategies, challenges, and opportunities of digital transformation in Islamic banking using a qualitative literature-based approach. The findings show that digitalization enhances service efficiency, supports innovation, and widens access to Shariah-compliant financial services. However, issues such as limited internet infrastructure, cybersecurity risks, and insufficient digital competencies remain significant challenges. This study highlights the importance of aligning technological innovation with Shariah governance to achieve inclusive and sustainable Islamic financial development.

Integrasi Human Capital dan Etika Kerja Islam dalam Pengembangan SDM Halal di Indonesia

2025-12-06T00:27:35+00:00

This study aims to analyze the needs and strategies for strengthening human resources (HR) in the halal industry in Indonesia through a library research approach. This study is motivated by the increasing global demand for halal products and services, which requires a competent and certified workforce, and the need to integrate Islamic values into professional practice. The research method uses a systematic literature analysis of national and international scientific sources to identify profiles, competency gaps, training models, and halal HR development policies. The results show that the distribution of the halal workforce in Indonesia is dominated by the food and beverage, pharmaceutical, and tourism sectors, while the availability of halal-certified workers remains far below industry needs. The main factors contributing to the shortage of skilled workers include limited curricula, certification costs, disparities in training infrastructure, and weak collaboration between stakeholders. This study found that competency-based education, link-and-match programs between universities and industry, and the application of digital technologies such as blockchain, artificial intelligence, and e-learning are effective solutions for improving the quality of halal HR. The integration of human capital theory and Islamic work ethics demonstrates that technical and moral competencies play complementary roles in strengthening the competitiveness of the halal workforce and ensuring the sustainability of a values-based economy. In conclusion, strengthening halal human resources in Indonesia should be directed at establishing a collaborative ecosystem between the government, industry, and educational institutions through digitalization strategies, sustainable certification, and the internalization of Islamic work ethics. This study contributes to the development of a scientific framework for halal economic development and offers an empirical basis for formulating national policies toward Indonesia's position as a global halal industry hub.

Strategi Takmir Masjid At-Taqwa dalam Mengelola Keuangan untuk Progam Sosial dan Dakwah

2025-12-07T04:14:29+00:00

This study aims to analyze the strategy of the At-Taqwa Mosque management in managing finances to support social and da'wah programs. This study is motivated by the need for transparent, accountable, and professional mosque financial management, considering that most mosques in Indonesia still use traditional systems despite having significant potential for congregational funds. The study used qualitative descriptive methods through interviews and documentation to explore four main aspects of financial management: budget planning, transaction recording, periodic reporting, and internal evaluation. The results show that the At-Taqwa Mosque has implemented good governance principles through open monthly reporting, manual and digital recording, and deliberation-based decision-making. Financial stability is strengthened through diversification of funding sources such as congregational donations, regular donors, QRIS, and rental of mosque facilities. These funds are allocated for social programs—including educational assistance, interest-free loans, and charity—as well as da'wah programs such as TPA (Teaching and Religious Education Center), religious study groups, and community religious activities. These findings indicate that structured financial management supported by digitalization can increase congregational trust, program effectiveness, and the sustainability of mosque activities. This study provides implications that the modern financial governance model can be replicated in other mosques, although the research is still limited to one location and a small number of informants, so further research with a wider scope is needed.

Tinjauan Fiqh Muamalah terhadap Kontrak Pembiayaan Leasing pada Lembaga Pembiayaan Konsumen “X”

2025-12-20T08:08:35+00:00

The development of leasing financing as a means of meeting public needs has introduced new dynamics in modern economic transactions. However, conventional leasing practices raise debates regarding their compliance with the principles of fiqh muamalah, particularly in relation to the clarity of contracts, the fairness of rights and obligations, and the potential presence of gharar. This article aims to analyze leasing financing contracts at consumer finance institution “X” from the perspective of fiqh muamalah. This study employs a qualitative method with a juridical-empirical approach, utilizing contract document analysis and supporting interviews. The findings reveal that while leasing contracts formally fulfill contractual requirements, they do not fully conform to fiqh muamalah principles due to unclear contract structures and imbalanced risk allocation. The study concludes that clearer contract classification and the restructuring of contractual clauses are necessary to ensure justice and transparency. This research contributes to the development of contemporary fiqh muamalah studies and offers practical implications for improving leasing contracts in accordance with the principles of justice and public welfare.

Etos Kerja Pedagang Kaki Lima Masyarakat Pantai Bahari Polewali Mandar

2025-12-22T04:12:33+00:00

This research is motivated by the importance of work ethic in supporting the success of street vendors (PKL), particularly in the tourism area of Bahari Beach, Polewali Mandar. The purpose of this study is to examine the work ethic of PKL by focusing on work attitude, discipline, honesty, and responsibility, as well as the factors that influence it. The study employs a descriptive qualitative approach through observation, and documentation. Informants were selected purposively. Data analysis includes reduction, presentation, and conclusion drawing, with validity tested through triangulation. The findings show that PKL at Bahari Beach possess a good work ethic. They work with enthusiasm, maintain discipline in trading hours, practice honesty in pricing, and take responsibility for cleanliness and order. Influencing factors include social and cultural values, economic needs, religious beliefs, experience, and business environment conditions.

Kharaj dan Jizyah: Instrumen Fiskal Klasik Islam dan Relevansinya di Era Modern

2025-12-22T05:17:35+00:00

Kharaj and jizyah are instruments that played a significant role in public financing and the creation of distributive justice during the era of classical Islamic governance. However, the values derived from kharaj and jizyah remain relevant to the implementation of fiscal policy in the modern era. This study aims to examine the economic and social functions of kharaj and the principles of justice in jizyah, compare them with modern taxation systems, and analyze their relevance in developing fiscal policies based on maqāṣid al-sharī‘ah. This research employs a literature study method by reviewing secondary sources such as books, academic journals, scholarly articles, and relevant regulations. The findings indicate that although the literal application of kharaj and jizyah faces legal and pluralistic challenges in the contemporary context, their moral values; such as distributive justice, resource productivity, and reciprocal obligations, remain relevant as ethical foundations for fiscal policy. These values may be integrated through reforms in land taxation, natural resource taxation, and universal social contribution schemes to realize a modern fiscal system that is more just, transparent, and oriented toward social welfare.

Kontribusi Akuntansi Syariah terhadap Ekonomi Islam Terkait Pengembangan UMKM di Era Revolusi Teknologi

2025-12-24T07:39:58+00:00

This study aims to analyze the contribution of Islamic accounting to the strengthening of the Development of MSMEs in the era of technological revolution, as well as how Islamic accounting plays a role in the growth of Islamic finance in Indonesia in the modern era. This study was conducted using a literature study method by analyzing several journal sources relevant to the research topic. The results of this study show that the revolution will have a significant impact on the development of sharia-based accounting, especially in Indonesia. This is due to the fact that most workers in Indonesia are Muslim and are often associated with Islam. In addition to the impact of digitization on sharia accounting in Indonesia, digitization also brings challenges and opportunities for the accounting profession, especially sharia-based accountants, because they must readjust to Islamic teachings and existing technology. The number of accountants in the workforce will continue to decline as technology replaces accounting workers over time. Therefore, every accountant must have their own adaptation strategy to face the technological revolution.