Ta'amul: Journal of Islamic Economics

Challenges Of Indonesian Small Micro Enterprises (MSEs) In Fulfilling Halal Certification Obligations October 2024

2024-03-08T13:10:12+00:00

The challenge of mandatory halal regulations contained in Law Number 33 of 2014 concerning Halal Product Guarantees (UU JPH) and its derivatives, means that products entering, circulating and being traded in Indonesian territory must be halal certified. However, until now there are still micro and small enterprises (MSEs) in Indonesia that have not fulfilled this requirement. So the Indonesian government, in this case BPJPH, needs Pentahelix synergy by providing stricter outreach to business actors in its implementation. The aim of this research is to reveal the challenges faced by micro and small enterprises (UMK) throughout Indonesia in fulfilling halal certification obligations. The method used in this research is analytical descriptive analysis, namely describing and analyzing the challenges of micro and small enterprises (UMK) throughout Indonesia in fulfilling halal certification obligations. The research results prove that based on the JPH regulations, there are 3 product groups that must be halal certified as of October 17 2024, namely first, food and beverage products. Second, raw materials, food additives and auxiliary materials for food and beverage products. Third, slaughtered products and slaughtering services. For micro and small enterprises (UMK) throughout Indonesia who have not carried out their halal certification obligations, they will be subject to sanctions in the form of written warnings, administrative fines, and the withdrawal of goods from circulation. It was stated that the sanctions applied were in accordance with the provisions in PP No. 39/2021 concerning the Implementation of the Halal Product Guarantee Sector.

Keywords: Micro and Small Enterprises, Halal Certification, Mandatory Halal

The Role of Financial Technology In The Development of The Islamic Financial Industry In Europe

2024-03-07T18:55:12+00:00

The study aimed to demonstrate the role of Islamic financial technology platforms that they can contribute to the development of the Islamic financial industry and its spread in the countries of the world, in line with the technological development and digital transformation that the world is witnessing, which includes most sectors, and the steps taken by Islamic financial institutions to keep pace with the development taking place in the world. In order to preserve the existence of Islamic finance and accelerate the growth of the Islamic economy, among these platforms that deal in accordance with the provisions of Islamic Sharia that have emerged in Europe is the Qardus platform, in which financing is characterized by high risk and high reward. The study concluded that Islamic financial technology platforms have a major role in The development of the Islamic financial industry globally

Sharia Maqashid-Based Zakat Management At Laz (Amil Zakat Institution) Al-Bunyan Bogor City

2024-03-08T03:34:04+00:00

Zakat Management is a process related to managerial activities in Zakat so that the funds collected in Zakat can be managed and distributed properly to the parties who are entitled to receive it. The purpose of this study is to determine the management of Zakat Management at LAZ Al-Bunyan Bogor City, To determine the supporting and inhibiting factors of zakat management at LAZ Al-Bunyan Bogor City and to know the efforts of LAZ Al-Bunyan in Risk Management of Zakat Management. This research uses qualitative research methods with primary data collection methods in the form of interviews and secondary data from books, journals and relevant articles on the discussion of Zakat Management which is processed based on the observations of researchers in the field. The Work Program of LAZ Al-Bunyan carrying Maqashid Shari'ah includes: Programs to safeguard Religion, Programs to safeguard the Soul, Programs to safeguard Intellect, Programs to safeguard offspring, and Programs to safeguard Property. The supporting factor for zakat management at LAZ Al-Bunyan is the trust of the community, while the inhibiting factor is that zakat literacy is still relatively low. Preverentive steps or efforts to get out when facing problems (risk management) is one of them with the level of supervision. Management of Zakat Management at LAZ Al-Bunyan Bogor City in its application is appropriate and complete as Management Theory contains Planning, Organizing, Implementing, and Supervising.

Comparison of Fundamental Analysis of PT Sharia Shares. Indofood Sukses Makmur Tbk (INDF) & PT. Mayora Indah Tbk (MYOR) in 2022 as an investment decision

2024-03-07T14:46:57+00:00

Investment is an alternative for an investor, a company to develop its business, while for a company getting additional new capital from investors which the company uses is basically aimed at developing the company's operations. However, investors must carefully choose a company as a place to gain profits, so this research aims to determine the level of financial health of a company in operational activities as one of the foundations for an investor to make investment decisions. An investor needs to carry out risk management in investing to minimize losses that will impact the company's performance. There are various kinds of investments that can be made by companies or individuals, starting from Sukuk, SBSN, SUN, and so on. This research uses empirical qualitative methods with company fundamental analysis, namely by using secondary data from the financial reports of PT. Indofood Sukses Makmur Tbk (INDF) & PT. Mayora Indah Tbk (MYOR) in 2022 by analyzing financial reports with fundamental analysis of shares. the Sharia. This fundamental analysis uses ROE, ROA, PER, DER, PBV, NPM, GPM and ROI calculations to measure how a company has optimal operational performance for long-term investment activities. The results of this research inform that the performance of the Company PT. Mayora Indah Tbk is better than the performance of PT. Indofood Sukses Makmur Tbk in 2022 when viewed from the financial report with fundamental analysis. Both companies can be categorized as good if seen from their financial reports, only that PT. Mayora Indah Tbk is superior to PT. Indofood Sukses Makmur Tbk so that it can provide information for investors in developing their business.

Analysis of Good Amil Governance Based on the Zakat Core Principle at BAZNAS Tasikmalaya

2024-03-07T17:18:02+00:00

Zakat management in Indonesia is experiencing rapid progress. One of the factors that drives the optimization of Zakat management in Indonesia is based on the enormous potential of zakat but which has not yet been realized optimally. One of the problems is that the level of public trust in zakat bodies is still low because zakat management is considered unprofessional because it has not implemented the principles of accountability and transparency. The governance of zakat bodies by implementing Good Amil Governance can increase the professionalism of amil so that, The aim of establishing BAZNAS is to maximize the potential of zakat which indirectly has implications for reducing poverty. The aim of this research is to analyze Amil's good governance and also assess Amil's governance based on the Zakat Core Principle at BAZNAS Tasikmalaya. This research uses a qualitative descriptive method with a field research approach. The results of the research show that BAZNAS Tasikmalaya has largely implemented good amil governance, and has carried out good implementation of zakat core principles regarding amil governance in this institution