At Tujjar https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar <p>At Tujjar&nbsp;: Jurnal Ekonomi Syariah&nbsp;diterbitkan oleh Program Studi Ekonomi Syariah&nbsp;STAI Diponegoro Tulungagung</p> en-US Fri, 31 Oct 2025 00:00:00 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 IMPLEMENTASI MANAJEMEN OPERASIONAL DALAM MENINGKATKAN OMSET USAHA https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6392 <p><em>Micro, small, and medium enterprises (MSMEs) in the culinary sector face significant challenges in maintaining and increasing their turnover, particularly amidst increasingly fierce and dynamic competition in the beverage business. Teh Poci Trisna, one of the MSMEs in Tulungagung Regency, is not immune to these challenges. The main challenges faced are fluctuating customer numbers and the need to maintain product quality amidst increasing demand. Furthermore, rapidly changing consumer trends, limited capital for innovation, and competition from other beverage brands are significant obstacles to increasing daily and monthly revenue. Therefore, an appropriate operational management implementation strategy is required to ensure the business's survival and growth.</em></p> <p><em>Teh Poci Trisna is a beverage-based culinary MSME located in Tulungagung Regency and established in 2020. This business focuses on serving teapot tea with a distinctive flavor combined with a modern presentation concept. As a rapidly growing business, Teh Poci Trisna has been able to attract local consumers through its affordable prices, friendly service, and consistent taste.</em></p> <p><em>One of the interesting businesses to study is Teh Poci Trisna, located on Jl. RA. Kartini 47, Tulungagung Regency. This study aims to examine how operational management is implemented at Teh Poci Trisna MSMEs in Tulungagung Regency in 2025, and how it contributes to increasing business turnover.</em></p> <p><em>The research results show that the operational management of Teh Poci Trisna is implemented in a structured, phased, and directed manner. During the planning stage, the business owner sets daily sales targets and calculates the need for key raw materials such as tea, sugar, ice, and packaging. During the organizing stage, employee tasks are clearly divided, raw material inventory is controlled to avoid shortages or excesses, and work schedules are adjusted to meet peak customer demand. Furthermore, monthly evaluations are conducted to review sales target achievement, evaluate product quality, and assess customer satisfaction.</em></p> <p><em>The implementation of operational management has been proven to have a significant impact on increasing business turnover. Before implementing a structured operational system, Teh Poci Trisna's average daily turnover was in the range of 5%-10%. After consistently implementing operational strategies, daily turnover increased to 10%-15%. This increase demonstrates that good operational management can increase productivity, maintain consistent product quality, expand customer base, and enhance customer satisfaction.</em></p> <p><em>The implementation of operational management in the Teh Poci Trisna MSME plays a crucial role in facing business challenges and increasing sales turnover. Thorough planning in determining sales targets and raw material requirements, effective organization through division of tasks and employee management, and regular evaluation of business performance have been proven to improve operational efficiency. The implementation of operational management, which includes planning, organizing, and continuous operational evaluation, plays a crucial role in increasing MSME business turnover. Theoretically, this study reinforces the concept that operational management is a fundamental element in business management. Practically, the results of this study can serve as a guideline for other MSMEs in implementing effective operational management to face business competition and achieve sustainable growth.</em></p> Komari, Kristiana Wulandari Copyright (c) 2025 At Tujjar https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6392 Fri, 31 Oct 2025 00:00:00 +0000 Integration of Maqaṣid Syariah with Business Model Canvas in Strengthening the Strategic Value of Digital Sharia Banking https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6386 <p>The digital transformation that has hit the Islamic banking industry brings great opportunities for service efficiency, product innovation, and expansion of people's financial inclusion. However, efficiency-oriented technological advances often ignore the values of maqāṣid al-sharia which are the moral foundation of Islamic economics. This article aims to formulate a conceptual model that is able to integrate maqāṣid al-sharia with modern managerial frameworks through <em>&nbsp;the Business Model Canvas</em> (BMC) approach so that the digitalization of Islamic banking remains in line with the principles of justice, blessings, and benefits. This study uses a qualitative approach with literature study methods and descriptive-analytical analysis. Classical and contemporary literature on maqāṣid, strategic management, and digital innovation are analyzed thematically and hermeneutically to build an integrative model called <em>the Maqāṣidic Business Model Canvas (MBMC).</em> The results of the study show that the five dimensions of maqāṣid al-syariah can be operationalized in the nine elements of BMC so that every aspect of the business, from value offering to cost structure, is oriented towards maslahah and social sustainability. MBMC reorients the Islamic banking paradigm from <em>profit maximization</em> to <em>maslahah optimization</em>, making spirituality not just an added value but the foundation of a digital business strategy. This model offers a new conceptual framework that asserts that innovation and morality can go hand in hand, and that Islamic economics has the epistemological capacity to guide the transformation of digital finance towards an inclusive, equitable, and worship-worthy system.</p> Hasan Sultoni Copyright (c) 2025 At Tujjar https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6386 Fri, 31 Oct 2025 00:00:00 +0000 PERNERAPAN IJARAH PERTANIAN DALAM MENINGKATKAN PENDAPATAN PETANI DI DESA SIMO https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6399 <p>Implementasi Ijarah pada lahan pertanian masih didominasi oleh unsur kepercayaan dan kebiasaan lokal, meskipun secara substansi telah memenuhi rukun dan syarat syariah dalam akad sewa-menyewa (<em>ijarah</em>). Tentunya dalam menjalankan ijarah tidak bias terlepas dalam hal ini yaitu faktor pendukung yang mencakup ketersediaan lahan yang luas dan Sumber Daya Manusia (petani) yang memadai. Dan tentunya ada juga factor penghambat dimana Sementara faktor penghambat utama adalah kurangnya pemahaman sebagian petani mengenai konsep <em>ijarah</em> syariah dan minimnya sosialisasi resmi.dalam kaitannya dengan pendapatan, implementasi <em>ijarah</em> terbukti dapat memenuhi kebutuhan sehari-hari petani dan berpotensi meningkatkan pendapatan mereka, meskipun peningkatan yang signifikan umumnya hanya dirasakan oleh sebagian petani yang mengelola lahan sewa dengan hasil panen optimal. Secara umum, praktik <em>ijarah</em> ini dinilai tidak bertentangan dengan prinsip syariah karena didasarkan pada kerelaan dan prinsip tolong-menolong antar kedua belah pihak</p> chusnul saifuddin Copyright (c) 2025 At Tujjar https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6399 Fri, 31 Oct 2025 00:00:00 +0000 MAQASID AS-SYARIAH: PRINSIP DAN TUJUAN DALAM ISLAM https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6420 <p><em>The understanding of Shariah often focuses on technical legalities (fiqh) without delving into its universal objectives (Maqasid Al-Shariah). The gap between the elitist theory of Maqasid and its limited practical application risks rendering Islamic law irrelevant and inflexible in addressing contemporary issues.</em></p> <p><em>This article aims to bridge this gap by formulating an applicable operational framework for Maqasid Al-Shariah, enabling it to function as an analytical tool for solving the socio-economic problems of the community.</em></p> <p><em>This study uses a qualitative approach through library research. Data was collected from primary (such as the works of Al-Shatibi and Auda) and secondary sources, then analyzed using content and conceptual analysis techniques to reconstruct Maqasid thought into a systematic framework.</em></p> <p><em>&nbsp;</em><em>The research successfully formulated an operational framework for Maqasid based on a systems approach. This framework demonstrates that Maqasid can transition from theoretical discourse into a powerful analytical instrument for diagnosing and offering substantive solutions to multidimensional problems, such as economic inequality and environmental degradation. This framework also contributes to contemporary ijtihad methodology, public policy formulation, and integration with global discourses like the SDGs, thereby restoring Maqasid's function as the spirit of a living and relevant Islamic law.</em></p> Ahmad Taufiqurrohman, Hernandi Fajar Pamungkas Copyright (c) 2025 At Tujjar https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6420 Fri, 31 Oct 2025 00:00:00 +0000 Kebijakan Fiskal dalam Kerangka Ekonomi Islam: Prinsip dan Implementasinya https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6400 <h1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ABSTRAK</h1> <p>Kebijakan fiskal dalam ekonomi Islam memiliki peran penting dalam menciptakan keseimbangan ekonomi, keadilan sosial, dan distribusi kekayaan yang adil. Berbeda dengan sistem fiskal konvensional yang lebih menitikberatkan pada stabilitas makro ekonomi dan pertumbuhan, kebijakan fiskal islam berpijak pada nilai‐nilai syariah yang mengintegrasikan aspek moral, spiritual, dan kemaslahatan umat. Penelitian ini bertujuan untuk mengkaji konsep kebijakan fiskal dalam perspektif ekonomi islam, mengidentifikasi prinsip‐prinsip dasar yang mendasari penerapannya, serta menganalisis instrumen fiskal islam dan perbedaannya dengan sistem fiskal konvensional. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif melalui analisis sumber primer dan sekunder terkait ekonomi islam, kebijakan fiskal, dan regulasi keuangan syariah. Hasil penelitian menunjukkan bahwa kebijakan fiskal islam berlandaskan pada prinsip keadilan (‘adl), kemaslahatan (maslahah), akuntabilitas, dan larangan riba serta praktik ekonomi tidak etis. Instrumen fiskal islam mencakup zakat, kharaj, jizyah, fai’, wakaf, serta pajak sebagai pelengkap dalam konteks modern, sedangkan instrumen fiskal konvensional bertumpu pada pajak dan belanja negara tanpa batasan syariah. Dengan demikian, kebijakan fiskal islam menawarkan pendekatan holistik dan berkeadilan dalam pengelolaan keuangan publik, sekaligus menjadi alternatif strategis dalam menghadapi ketimpangan ekonomi dan tantangan pembangunan ekonomi kontemporer.</p> Arif Nuraini, Bagus Ahmadi, Abdul Aziz Copyright (c) 2025 At Tujjar https://ejournal.kopertais4.or.id/mataraman/index.php/atTujjar/article/view/6400 Fri, 31 Oct 2025 00:00:00 +0000