cover
Contact Name
arroyyan ramly
Contact Email
arroyyanramly@staindirundeng.ac.id
Phone
+6285277798852
Journal Mail Official
attasyri@staindirundeng.ac.id
Editorial Address
Jl Sisingamangaraja No:99, Gampa, Johan Pahlawan, Meulaboh - Aceh Barat.
Location
Kab. aceh barat,
Aceh
INDONESIA
AT-TASYRI' Jurnal Ilmiah Prodi Muamalah
ISSN : 20852541     EISSN : 27157865     DOI : -
Core Subject : Religion,
at-tasyri jurnal ilmial prodi muamalah adalah jurnal akademik yang dihasilkan dari penelitian maupun studi kepustakaan yang berkaitan dengan isu-isu hukum Islam dan ekonomi syariah. At-tasyri menerima naskah artikel dengan isu sebagai berikut Hukum Islam,Ilmu Hukum,Hukum Ekonomi Syariah,ekonomi Syariah jurnal at-tasyri diterbitkan dua kali dalam setahun (setiap enam bulan sekali, terbit bulan Juni dan Desember) oleh Program Studi hukum Ekonomi Syariah STAIN Tgk Dirundeng Meulaboh. Redaksi menerima naskah berupa hasil pemikiran dan hasil penelitian asli yang belum dipublikasikan di tempat lain.
Articles 55 Documents
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA (STUDI EMPIRIS PERUSAHAAN DI JAKARTA ISLAMIC INDEX) Muhayatsyah, Ali; Fatia, Nur
AT-TASYRI' Vol. 11, No. 1 (Juni 2019)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.23 KB)

Abstract

Financial ratio analysis is one of the techniques of financial statement analysis. Financial ratio analysis can be used to predict changes in earnings in the future. The research that will be conducted aims to test the ability of financial ratios to predict changes in earnings in the future. Prediction of profit changes in this study uses 31 financial ratios as independent variables and relative earnings changes as the dependent variable. The samples to be tested are companieslisted in the Jakarta Islamic Index for the 2014-2017 period by purposive sampling. Data analysis using the Stepwise Regression method, namely regression analysis that selects the variables that will be members of the regression equation by making selections based on the tolerance criteria of the variables. The conclusion of this study is that there are several financial ratios to predict changes in earnings in the future. These ratios OINIBT (Operating Income toNet Income Before Taxes) have a positive effect on future earnings predictions, OITL (Operating Income to Total Liabilities) has a negative effect on future earnings predictions, CATA (Current Assets to Total Assets) have a positive effect on earnings predictions in the future, and WCTA (Working Capital to Total Assets) has a negative effect on future earnings predictions.
BUNGA BANK (RIBA) DALAM PANDANGAN HUKUM ISLAM Hafnizal, Veri Mei
AT-TASYRI' Vol. 9 No. 1 (Juni 2017)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.084 KB)

Abstract

In the modern economy, banks are intermediaries, and channeling of funds between the parties surplus with the underfunded. The purpose of writing this paper was to determine the bank interest under Islamic law. This research was conducted through a normative juridical research methods or research literature. The proposition which forbids the interest contained in the Qur'an Surat Ar-Rum verse 39, an-Nisa verse 160-161, Ali-Imran verse 130, al-Baqarah verse 275-279.  Hadith of the Prophet one "Prophet condemned interest, his deputy and the author, as well as two witnesses, and he said they were equally condemned." (HR.Muslim).  Scholars have agreed that the bank interest is riba and is haraam, such as cleric Abu zahrah, Abu 'ala al-Maududi Abdullah al-Arabi and Yusuf Qaradawi and issued a Fatwa about its forbidden.
TANGGUNG JAWAB PEMERINTAH KOTA BANDA ACEH TERHADAP KELANCARAN LALU LINTAS JALAN RAYA Tommy, Tommy
AT-TASYRI' Vol. 9 No. 2 (Desember 2017)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.35 KB)

Abstract

Government Regulation Number 32 Year 2011 on Management and Engineering, Impact Analysis, And Needs Traffic Management ordered the region to make local regulations related commands, prohibitions, warnings and/or instructions that are common across all the roadway of the city. Until now, none of the local regulations in region about rumble strip as well as the government's responsibility for the impact of losses incurred from the rumble strip. The purpose of this study find alternative solutions to the problems encountered. Based on the object of the problem studied, the research method used is empirical juridical. The effective of rumble strip to raise legal awareness in traffic on a highway Banda Aceh was not followed by the responsibility of municipal authorities to deliver local regulations in determining the locations and conditions of laying rumble strip, the effects and damages arising from the existence rumble strip that so many in the roadway. It is suggested to the Government of Banda Aceh to deliver local regulations pertaining to the rumble strip and curb its existence is so disturbing people in maintaining the smoothness of traffic.
PANDANGAN ULAMA KONTEMPORER TERHADAP JUAL BELI SALAM PADA ZAMAN MODERN DILIHAT DARI EKONOMI ISLAM Z, Wahida
AT-TASYRI' Vol. 10, No. 1 (Juni 2018)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.762 KB)

Abstract

In the sale and purchase agreement as-salam in modern times have differences with the sale and purchase agreement as-salam in the classical period. In the sale and purchase agreement of as-salam in modern times the concept of khiyar remains enforced but only with khiyar terms and khiyar ?disability, because khiyar assemblies are not possible, involving long distances and the short period of order with modern systems. While in the sale and purchase transactionsregards in the third classical khiyar remain valid, because in conducting transactions buyers and sellers directly meet at the place of agreement. This study also discusses the guarantee in the sale and purchase agreement of as-salam in modern times reviewed according to Islamic law that the law is mandatory. Majority of contemporary scholars allow to guarantee in the sale and purchase agreement of as-salam, in order to help eliminate the burden of self-indebted people and aims to avoid hostilities, fights, and fraud between both parties.
PASAR VALUTA ASING SERTA ANALISIS PENGELOLAAN VALUTA ASING DI INDONESIA Rianda, Cut Nova
AT-TASYRI' Vol. 11, No. 1 (Juni 2019)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.154 KB)

Abstract

A certainty foreign exchange is not currently as an escape of sharia economic subject specialist moreover in the foreign exchange market practicing. The variants of sport, future, and option have been examining the validity of sharia?s law by referencing on Fikih Sarf (jurisprudence?s banking). The stakeholder of fatwa has also issued his fatwa on it. The writer tries to analyze and understand of fatwas by exploring classical and contemporary literacy, especially based on the relationship of ethical exchange in which becomes the main element on Fikih Sarf. It purposes to increase the existing literacy insights and facilitated the next researcher, because many of fatwas is less detail understanding. Based on what analyzed by writer can be concluded that foreign exchange ethic must be intended to satisfy the needs, do not make money as a commodity trade which effects a bubble economy on the endanger economy of derivative market as predicted on forex online.
MARKETING STRATEGY AND UTILIZATION OF MICRO MURABAHAH FINANCING PRODUCT IN COMMUNITY ECONOMIC EMPOWERMENT (STUDY AT BANK BTPN SYARIAH AREA BANDA ACEH AND ACEH BESAR) Munira, Munira
AT-TASYRI' Vol. 11, No. 2 (Desember 2019)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.528 KB)

Abstract

This study aims to examine the mechanism of murabaha financing which was applied to banks Bank Syariah around Banda Aceh and Aceh Besar, knowing the application murabahah in products Package Future (PMD) on bank Bank Syariah around Banda Aceh and Aceh Besar towards economic empowerment and to examine the use of PMD micro financing products to the public welfare. The research method used in this thesis is descriptive research by collectingdata from literature research and field research. The data collection technique that writer use is a structured interview technique (guidance interview) by using questionnaire based on research that writer do to 2 areas of Banda Aceh and 2 areas of Aceh Besar with 32 customers are categorized 16 people as productive customers, 16 productive customers with increased financing and 9 officers bank BTPN Syariah. The results showed that all respondents recognize an increase in profits after financing from PMD products at Syariah bank. The increase in customer profits after taking PMD product financing ranges from 25% to 92%. Productive customers experience profit increases ranging from 50% to 75%, for productive and financing customers increased significantly increased business and profit increase ranging from 76% to 92% for delinquent customer category also experienced a 25% up to 67%. The result of the research shows that marketing strategy and mechanism of utilization of micro financing product at BTPN Syariah Bank succeeded in empowering people economy.
KONSEP PLURALISME DAN KONFLIK DALAM BINGKAI KEARIFAN HUKUM DAN EKONOMI ISLAM Syamsuar, Syamsuar
AT-TASYRI' Vol. 9 No. 2 (Desember 2017)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.63 KB)

Abstract

The development of pluralist thinking need to be wary, because in the contemporary development has been the emergence of thinking turns the intention to destroy the Muslims through his aqidah of Muslim intellectuals themselves. This fact shows that religion acts as a development frame a theology that explores the intersection of religion in creating live together in harmony, among people of different faiths both international, regional and national scale, there are always two forms of the attitude, among others: First, mutual respect and respect that goes consciously. This means that one respects people of other faiths it is only because of political interests. Secondly, respect for the people who embrace other religions arise not only because of political interests but more than that ofan awareness that the religious affiliation of people in this world have a meeting point that is very fundamental. Islam also contains signs and limits of tolerance as His word in Surah al-An?am: 108. The fraternity as a human being and compatriots (ukhuwah Basyariah and ukhuwah wathaniyah) between a Muslim and non-Muslims at all prohibited by Muslims. The Word of God in Surat Al-Mumtahanah: 8. Religious harmony in the concept of Islam is also explained by the prophetic traditions of the Prophet Muhammad, narrated by Muslims and Bukhari. The verses and hadiths above explains that believers should not be angry when dealing with people of different religions, and must be able to resist the temptation to carry out violence, such as imposing the faith of others, social pressure of political and economic, to persuade by treasure or position, or take advantage in other artificial ways. Forced faith is not faith, they should work with the spiritual way and let God give him guidance. Hopefully, this article may provide insight for us to be aware of the movements of thought plural.
POLIGAMI TANPA IZIN PENGADILAN DITINJAU DARI HUKUM ISLAM DAN UU NO 1 TAHUN 1974 Malisi, Ali Sibra
AT-TASYRI' Vol. 10, No. 2 (Desember 2018)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.558 KB)

Abstract

The word polygamy comes from the Greek, polus which means many and gamein or gamos which means marriage. So polygamy is a lot of marriage. Polygamy is a form of marriage where a man at the same time has more than one woman?s wife. As for the reasons Poligami, basically a man can only have a wife. A husband who is married to more than one may be permitted by the parties concerned and the Religious Court has granted permission (Article 3 paragraph (2) of Act Number 1 of 1974). The basis for the granting of polygamy permits by the Religious Courts is set forth in Article 4 paragraph (2) of the Marriage Act (UUP) and also in Chapter IX KHI Article 57. The provisions of polygamy, stipulated in Article 5 of Law Number 1 of 1974 provide conditions against a husband who will be married more than one. Polygamy Procedures. The polygamous procedure under Article 40 of Government Regulation No. 9 of 1974 states that if a husband intends to marry more than one, he is obliged to apply in writing to the court. This is further regulated in Articles 56, 57, and 58 of the Compilations of Islamic Law
MEKANISME PENEGAKKAN HUKUM TINDAK PIDANA PENCUCIAN UANG (MONEY LAUNDERING) DI PERBANKAN Handoyo, Budi
AT-TASYRI' Vol. 9 No. 2 (Desember 2017)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.378 KB)

Abstract

Economic crimes attract enough these days. Types of crimes that damage the joints of the economic life of the nation is increasingly flourish and enrich the world participate. Crime of money laundering is one of the new dimension of economic crimes. Money laundering is the process done to change the outcome of crimes such as corruption, narcotics, gambling, smuggling, and other serious crimes, with the use of banking services for money derived from criminal acts with the intent to conceal the origin of money. Concerning combating money laundering in Indonesia is regulated by Law No. 8 of 2010 on the Prevention and Combating of Money Laundering which replaces, Act No. 15 of 2002 as amended by Act No. 25 of 2003. Regulation of money laundering has been quite effective in both anticipate and combat money laundering by means of tracing the flow of funds in the banking institutions associated with the disclosure of crime confiscated at the same time also criminalize anyone who receives the flow of crime
KONVERSI BANK KONVENSIONAL MENJADI BANK SYARIAH DITINJAU DARI HUKUM POSITIF DAN HUKUM ISLAM Rianda, Cut Nova
AT-TASYRI' Vol. 10, No. 2 (Desember 2018)
Publisher : Sekolah Tinggi Agama Islam Negeri (STAIN) Teungku Dirundeng Meulaboh Aceh Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.641 KB)

Abstract

The phenomenon of industrial development of Islamic Banking in Indonesia after the Act No. 10 of 1998 concerning Amendment to Law No. 7 of 1992 took place with so rapidly. This happens because in the era of the Law No. 1998 banking law development policies using dual banking system (dual banking system), the permissibility of conventional commercial banksprovider the service with the first form of Islamic Sharia (UUS). Provision of services easier by the existence of sharia office channeling concept (use of conventional commercial banks in servicing transactions with Islamic Laws, provided that the bank in question has had Sharia or abbreviated by the term UUS) as introduced in the Bank Indonesia Regulation (PBI) Amandement No. 8/3/PBI/2006 Operations Conventional Commercial Banks to Commercial Banks Conducting Business Based on Sharia Principles and Office Opening Bank Conducting Business Based on Sharia Principles by Conventional Commercial Banks as amended by Regulation No. 9/7 / PBI/2007. The core of the office channeling is that it allows a conventionalbank or conventional bank branches providing Islamic services without the need to first establishUUS but simply provides a special unit in the office of the bank in the form of a counter question.