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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah Mizan: Journal of Islamic Law Journal of Islamic Business and Economic Review (JIBER) Jurnal Riset Ekonomi Syariah SWARNA Bandung Conference Series : Sharia Economic Law Jurnal Riset Perbankan Syariah MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Konseling Pendidikan Islam Influence: International Journal of Science Review SWARNA: Jurnal Pengabdian Kepada Masyarakat Amwaluna: Jurnal Ekonomi dan Keuangan Syariah

Maulida, Ira Siti Rohmah

Univeristas Islam Bandung

Author-ID : 1047237

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGELOLAAN DAN PENYAJIAN LAPORAN KEUANGAN PESANTREN BERBASIS AKUNTANSI SYARIAH : ANALISIS KRITIS PEDOMAN AKUNTANSI PESANTREN senjiati, Ifa hanifia; maulida, ira siti rohmah; Suhatman, zaldy; ridwan, itsnaina lathifah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

  The potential of managing pesantren, especially in West Java, reaches 8342 pesantren with 453,981 students. Then it needs improvement in financial management because there are still many pesantren that have not been as good as Nurul Hijrah Islamic Boarding School in East Jakarta. During this time, the pesantren presents financial reports based on PSAK 45 and PSAK Entities without a Public Accountant (ETAP). However, some pesantren have not carried out financial reporting as in the related PSAK.         The research method used is qualitative with a descriptive approach. Stages of research include literature review, formulation of research problems, preparation of research methods and instruments, data analysis, and concluding. Data collection techniques through surveys of pesantren in Depok City. Data analysis uses narrative analysis.         The results of the study are that pesantren financial managers generally do not have an accounting or financial education background, financial management is manually systemized or an excel application, and there is no internet connection. The financial management of pesantren in Depok is decentralized and centralized. Islamic boarding school-based financial management is the presentation of financial statements prepared based on PSAK 45 related to non-profit organizations, PSAK ETAP, and PSAK Syariah from PSAK 101 to PSAK 112 about Waqf. So some accounts are added such as murabahah, salam, and istishna accounts; mudharabah and musyarakah investments; ijarah assets; endowments; receipt of zakat, infaq, and shodaqoh; qard receivables; musyarakah mutanaqisoh investment and temporary syirkah funds.

Pengelolaan dan Penyajian Laporan Keuangan Pesantren Berbasis Akuntansi Syariah : Analisis Kritis Pedoman Akuntansi Pesantren senjiati, Ifa hanifia; maulida, ira siti rohmah; Suhatman, zaldy; ridwan, itsnaina lathifah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1849

The potential of managing pesantren, especially in West Java, reaches 8342 pesantren with 453,981 students. Then it needs improvement in financial management because there are still many pesantren that have not been as good as Nurul Hijrah Islamic Boarding School in East Jakarta. During this time, the pesantren presents financial reports based on PSAK 45 and PSAK Entities without a Public Accountant (ETAP). However, some pesantren have not carried out financial reporting as in the related PSAK. The research method used is qualitative with a descriptive approach. Stages of research include literature review, formulation of research problems, preparation of research methods and instruments, data analysis, and concluding. Data collection techniques through surveys of pesantren in Depok City. Data analysis uses narrative analysis. The results of the study are that pesantren financial managers generally do not have an accounting or financial education background, financial management is manually systemized or an excel application, and there is no internet connection. The financial management of pesantren in Depok is decentralized and centralized. Islamic boarding school-based financial management is the presentation of financial statements prepared based on PSAK 45 related to non-profit organizations, PSAK ETAP, and PSAK Syariah from PSAK 101 to PSAK 112 about Waqf. So some accounts are added such as murabahah, salam, and istishna accounts; mudharabah and musyarakah investments; ijarah assets; endowments; receipt of zakat, infaq, and shodaqoh; qard receivables; musyarakah mutanaqisoh investment and temporary syirkah funds.

Nazhir's Professionalism in the Management of Cash Waqf and Community Economic Empowerment M Rachmat Effendi; Ira Siti Rohmah Maulida
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i1.19881

This research examines Nadzir's professionalism in managing cash waqf, to map the quality of waqf institutions in the management of cash waqf in transparency and accountability in accountability to stakeholders and Allah SWT. This research uses qualitative methods through observation, interviews, and document review. The results obtained show that several Nadzir waqf, such as the Pesantren Islam Al-Azhar Foundation, the Dompet Dhafa Foundation, the Daaruttauhid Foundation, and the Semai Sinergi Ummat Foundation (Waqf Pro99), have demonstrated the management of cash waqf in a professional, transparent and accountable manner. The financial management system uses the zakat accounting standard PSAK 109. The results of an independent public accountant audit show an unqualified opinion (SWO). On average, 90% of the business results are used by social activities and community empowerment through the Wakaf Integrated Farming (WIF) program, which is focused on the field of sheep farming using the mudhorobah system. Theoretically, this research contributes to the scientific development of Islamic Institutional Management at the Faculty of Da'wah, and can be used as a reference for Nadzir waqf in managing cash waqf and waqf assets in general.

Analysis Of Human Resource Competency On Islamic Boarding School To Financial Management Islamic Boarding School In West Java Ira Siti Rohmah Maulida; Arif Rijal Anshori; Neng Dewi Himayasari; Ifa Hanifia Senjiati
Journal of Islamic Business and Economic Review Vol 3, No 2 (2020): July, 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.946 KB)

Employment and finance are two aspects that must be considered and need to be repaired in the management of schools. In Reality, management of Islamic Boarding Schools still use simple management, that caused due to the limited quality the power of man-manager boarding. The formulation of the problem in this research is 1) How is the financial management of Islamic boarding schools in West Java ?. 2) How does the analysis of the competence of the manager of finance boarding against management finance boarding schools in Java West?The method of research used research qualitative with approach descriptive. Data collection techniques were carried out by giving questionnaires to representatives of 14 Islamic Boarding School in West Java. Analysis of data using analysis of narrative is based on findings that there is.The results of the discussion of the research: 1) The majority of schools or 92.9% already manage finances with the good , and 7.1% of schools are not managing finances with good. 2) Pondok Islamic Boarding School, who already has human resourches competency that good and not suitable, can be seen on the appropriateness of expenses or do not exceed the budget.

PENGARUH BIAYA PROMOSI DAN BIAYA TENAGA KERJA TERHADAP PROFITABILITAS DI PT. BANK SYARIAH MANDIRI Ira Siti Rohmah Maulida
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 3, No 1 (2019)
Publisher : Univeristas Islam Bandung

Tujuan dari penelitian ini untuk mengukur pengaruh biaya promosi dan biaya tenaga kerja terhadap profitabilitas. Metode pengumpulan data dengan menganalisi laporan keuangan terkait dengan profitabilitas, biaya promosi serta biaya tenaga kerja periode 2011 sampai 2015. Model analisis data yang digunakan adalah analisis regresi liner berganda. Pengujian hipotesis secara simultan maupun parsial dilakukan dengan menggunakan sofware eviews 7. Hasil penelitian menunjukan bahwa pengaruh biaya promosi serta biaya tenaga kerja secara simultan terhadap tingkat profitabilitas, diketahui bahwa Kemudian Nilai R-Square sebesar 0.677358 menunjukkan bahwa proporsi pengaruh variabel Biaya Promosi (X1) dan Biaya Tenaga Kerja (X2) terhadap Profitabilitas (ROA) Bank Syariah Mandiri sebesar 67,73%, sedangkan sisanya sebesar 32,27% dipengaruhi faktor lain yang tidak diteliti dalam pembahasan ini.The purpose of this study is to measure the effect of promotion costs and labor costs on profitability. Data collection method is done by analyzing financial statements related to profitability, promotion cost and labor cost period 2011 to 2015. Data analysis model used is multiple linear regression analysis. Hypothesis testing simultaneously or partially done by using software eviews 7. The results showed that the influence of promotion costs and labor costs simultaneously to the level of profitability, it is known that Then R-Square value of 0.677358 indicates that the proportion of influence of Promotion Cost (X1) and Labor Cost (X2) to Profitability (ROA) of Bank Syariah Mandiri of 67.73%, while the rest of 32.27% influenced other factors not examined in this discussion.

LITERASI KEUANGAN SYARIAH BAGI ANAK SCHOOL AGE (Studi Kasus Pada Siswa Kelas 2 SD Darul Hikam Bandung) Ifa Hanifia Senjiati; Arif Rijal Anshori; Ira Siti Rohmah Maulida; yadi wahyudin
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 2, No 2, (2018)
Publisher : Univeristas Islam Bandung

Sharia financial literacy index in Indonesia by Financial Services Authority in 2016 is 8%. Consists of the youngest respondents aged 13-15 years. The index level of Islamic financial literacy at that age is 2.2%. It means that under 13 years of age in the elementary school category or school age has never been studied. Formulation and objectives of the study (1) to know the concept of Islamic financial literacy for school age children and (2) to analyze the level of syariah financial literacy in 2nd grade students of SD Darul Hikam Bandung.The method used is descriptive analysis method, with 43 samples as respondents. Techniques of research using interviews assisted with research instruments of list questions in the google form. The results showed that 1) financial literacy for school age has 20 indicators that are divided into 3 categories: money literacy, money management literacy, and syariah financial literacy. And 2) syariah financial literacy in 2nd grade students of SD Darul Hikam as much as 68,8% respondents have syariah financial literacy at level of sufficient literate.

Peningkatan Kompetensi Siswa SMK sederajat Melalui Pelatihan Customer Service KSPPS di Kota Bandung Berbasis Maqashid Syariah Ira Siti Rohmah Maulida; Arif Rijal Anshori; Neng Dewi Himayasari; Liza Dzulhijjah
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5336

The problems in vocational students for Islamic economic development today are students' knowledge and skills in understanding several Sharia contracts/transactions are in accordance with Islamic law. The subjects at the Islamic Banking Vocational School do not have a lot of Islamic economic law content in them. The solutions offered to deal with the problem of limited knowledge and skills of Islamic Economics Vocational School students are (1) providing training on the orientation / introduction of Sharia contracts for financing and funding transactions in accordance with Maqashid Syari'ah; (2) provide training or orientation on cooperatives and (3) provide training on how to deal with funding and financing customers. Activities to be carried out include 1) conducting pre-tests, to measure the level of student competence before training, (2) providing competency-based training on sharia transaction contracts, (3) providing training related to the concept of KSPPS financial institutions, (4) conducting post-tests. to measure the achievements achieved by students after training. And (5) provide recommendations to be able to take part in the competency test at the Professional Certification Institute.

Analisis Perbandingan Proyeksi Kinerja Reksadana Syariah dan Konvensional Era Postcovid Berdasarkan Nilai Aktiva Bersih Arif Rijal Anshori; Ira Siti Rohmah Maulida; Neng Dewi Himayasari
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.4889

At this time pandemic covid-19 is depressing the position of the financial market and banking sector. But, this is different from non-bank financial institutions, namely mutual funds, which have increased both sharia and conventional. The purpose of this study is to examine how the projections of the financial performance of Islamic and conventional mutual funds for the next 6 years. The method used is quantitative with a descriptive approach, data processing is done by projection analysis using excel. The results of this study are 1) The performance of Islamic mutual funds during the early post-covid era has decreased, while conventional mutual funds have increased every year, including in the early post-covid era. 2) Projected performance of Islamic mutual funds based on net asset value (NAV) in the post-covid era for the next 6 years will continue to increase by reaching the highest point in 2027 of 102,054.28, while conventional mutual funds will experience a decline in year 2 of the post-covid era with projected net asset value amounted to 651,214.34 and in the 3rd to 6th year it will continue to increase

Legal Effectiveness of The Supreme Court Regulation on Sharia Economic Dispute Settlement in West Java Religious Court Neng Dewi Himayasari; Arif Rijal Anshori; Ira Siti Rohmah Maulida
Mizan: Journal of Islamic Law Vol 6, No 1 (2022): MIZAN: Journal of Islamic Law
Publisher : Fakultas Agama Islam Universitas Ibn Khaldun Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32507/mizan.v5i3.1072

Religious Courts are given the authority to settle sharia economic disputes in Article 49 of Act Number 03, 2006 about Religious Courts and has been confirmed by the decision of the Constitutional Court number 93/PUU-X/2012. Implementation the Supreme Court is given attributive authority to fill legal voids because the settlement of sharia economic disputes carried out by the Religious Courts does not yet have a formal law so that there is a legal vacuum. To realize the principle of a simple, fast and low-cost trial, the Supreme Court issues various legal policies, one of which is in the form of a Supreme Court Regulation. This research examines the legal certainty and benefits of the Supreme Court Regulations, as well as measures the effectiveness or not of the Supreme Court Regulations in resolving Sharia economic disputes in court institutions. This type of research is qualitative with an empirical normative approach. The focus of the research that will be examined is the fulfillment of the factors of legal effectiveness against the Supreme Court Regulation on Sharia economic disputes in the religious courts of West Java, these factors are interrelated and are a benchmark for the effectiveness of law enforcement. The urgency of this research is to explain the legal certainty and benefits of the Supreme Court Regulations in realizing and shaping the aspired legal culture.Keyword: Supreme Court Regulation, Legal Effectiveness, Sharia Economic Dispute, Religious Court Abstrak.Pengadilan keagamaan diberikan otoritas untuk menyelesaikan perselisihan ekonomi syariah dalam artikel 49 tindakan nomor 03, 2006 tentang Pengadilan Agama dan telah dikonfirmasi oleh keputusan Pengadilan Konstitusional nomer 93/PUU-X/2012. Implementasi Mahkamah Agung diberikan otoritas atributif untuk mengisi kekosongan hukum karena penyelesaian sengketa syariah dilakukan oleh Pengadilan Agama belum memiliki hukum formal sehingga ada kekosongan hukum. Untuk menyadari prinsip dari sidang sederhana, cepat dan rendah biaya, Mahkamah Agung mengeluarkan berbagai kebijakan hukum, salah satunya dalam bentuk Peraturan Mahkamah Agung. Penelitian ini mencakup kepastian hukum dan manfaat dari Peraturan Mahkamah Agung, serta mengukur efektivitas Pengadilan Tinggi dalam menyelesaikan perselisihan ekonomi syariah di lembaga pengadilan. Jenis penelitian ini kualitatif dengan pendekatan normatif. Fokus penelitian yang akan diperiksa adalah pemenuhan dari faktor-faktor legal terhadap Peraturan Pengadilan Tinggi sengketa ekonomi syariah di Pengadilan Agama Jawa Barat, faktor-faktor ini terhubung dan merupakan tolak ukur untuk efektivitas penegakan hukum. Urgensi penelitian ini adalah untuk menjelaskan kepastian hukum dan manfaat dari Peraturan Mahkamah Agung dalam mewujudkan dan membentuk budaya hukum yang diinginkan.Kata Kunci: Regulasi Mahkamah Agung, Efektivitas Legal, Sengketa Ekonomi Syariah, Pengadilan Agama

Tinjauan Fikih Muamalah terhadap Jual Beli Bahan Pokok di XY Siti Sartika; Ira Siti Rohmah Maulida
Jurnal Riset Ekonomi Syariah Volume 2, No. 1, Juli 2022 Jurnal Riset Ekonomi Syariah (JRES)
Publisher : UPT Publikasi Ilmiah Unisba

Abstract. In the practice of buying and selling that occurred at Indomaret Soreang, some buyers suffered losses due to the difference in price when making a transaction and after making a transaction. Every buyer before shopping but has set prices for each item that will be purchased after making a payment that is displayed on the shelf with what was purchased does not match what is caused. Based on these problems, the problems in this study are as follows: 1). How is the practice of buying and selling at Indomaret Soreang? 2). What is the Review of Muamalah Jurisprudence on the Sale and Purchase of Basic Materials at Indomaret Soreang? The research method used is a qualitative field method of data collection used, namely interviews, documentation, internet, and books were collected for analysis using qualitative descriptive methods. The results of this study are the price difference in Indomaret Soreang with the price difference, which is not in accordance with the terms of sale and purchase because the contract is fasid and there is an element of gharar in it, namely in the contract, but un gharar contained in this sale includes light gharar and is allowed. Abstrak. Dalam praktek jual beli yang terjadi di Indomaret Soreang beberapa pembeli mengalami kerugian karena terdapat selisih harga ketika melakukan transaksi dan setelah melakukan transaksi. Setiap pembeli sebelum berbelanja sudah memerhatikan harga – harga pada setiap barang yang akan di beli namun setelah melakukan pembayaran harga yang terpajang di rak dengan yang di beli tidak sesuai sehingga menimbulkan perselisihan. Berdasarkan permasalahan tersebut maka permasalahan pada penelitian ini dirumuskan sebagai berikut: 1).Bagaimana praktik jual beli di Indomaret Soreang? 2).Bagaimana Tinjauan Fikih Muamalah Terhadap Jual Beli Bahan Pokok di Indomaret Soreang? Metode penelitian yang digunakan yaitu metode kualitatif latau metode lapangan tekhnik pengumpulan data yang digunakan yaitu wawancara, serta dokumentasi, internet,dan buku kemudian dikumpulkan untuk dianalisis menggunakan metode deskripstif kualitatif. Hasil dari penelitian ini yaitu selisih harga yang ada di Indomaret Soreang dengan adanya selisih harga tersebut yaitu tidak sesuai dengan syarat jual beli karena akadnya fasid dan terdapat unsur Gharar didalamnya yakni dalam akad, akan tetapi unsur gharar yang terdapat dalam jual beli ini termasuk gharar ringan dan diperbolehkan.

Co-Authors Aditya Hoerurohman Allika Rafaldini Amalia Rahmawati Amrullah Hayatudin Anisa Rizky Khopipah Anshori, Arif Rijal Asep Ramdan Hidayat Deden Gandana Madjakusumah Delia Dwiyanti Hasanah Desi Setiyadi Dzikrullah, Agyl Muhammad Febriadi, Sandy Rizki Firda Nurfadilah Hilman Nurul Aripin Himayasari, Neng Dewi Ifa Hanifah Senjiati ifa hanifia senjiati Intan Nurul Falah Iwan Permana Jajang Saepul Hamzah Liza Dzulhijjah M Rachmat Effendi Mahesa Adi Regawa Mamat Rachmat Effendi Marjan Laraswati Maulydiani Utami Azzahra Muh. Ikbal Bh. Lewa Muhammad Anggionaldi Muhammad Rafif Muhammad Rizky Sya’bani Abidin Muhammad Tricahyo Permadi Munawaroh Nadiya Ratna Pura Nadya Salsabila Neng Dewi Himayasari Neng Dewi Himayasari Neng Dewi Himayasari Noviyanti Ramdhani Nur Alvi Maulidi Hidayah Nur Kholifa Mija Nur, Muhammad Fakhriansyah Panji Adam Agus Putra Puspitaningrum, Deby ridwan, itsnaina lathifah Rouzi, Kana Safrina Siti Karomah Nuraeni Siti Sartika Trisya Aprianti Udin Saripudin Vikrama Waldani Wahyudin, Yadi Wiguna Mughni Nurahman Wulan yadi wahyudin Zaini Abdul Malik Zaldy Suhatman, Zaldy Zilan Fauzi Rahman

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