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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Amwaluna Jurnal Ekonomi dan Keuangan Syariah 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
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Implementasi Fatwa MUI No. 83 Tahun 2023 tentang Hukum Dukungan terhadap Perjuangan Palestina dalam Kebijakan Penjualan Produk Afiliasi Israel di Koperasi Karyawan Dosen Unisba Muhammad Fadhli Afkar; Panji Adam Agus Putra; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law Vol. 6 No. 1 (2026): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v6i1.22587

Abstract

Abstract. The Indonesian Ulema Council (MUI) Fatwa No. 83 of 2023 affirms the obligation of Muslims to support the Palestinian struggle and prohibits any form of involvement that benefits Israel, including the consumption of products affiliated with it. This study aims to analyze the implementation of the fatwa in product sales policies at the Lecturer and Employee Cooperative (KOPKARDOS) of Universitas Islam Bandung (UNISBA), focusing on normative, ethical, and institutional dimensions. The research employs a normative juridical approach, examining the foundations of Islamic law through the Qur’an, Hadith, and fiqh principles, particularly the method of sadd al-dzari‘ah and the objectives of maqāṣid al-sharī‘ah. The findings reveal that the application of the fatwa in KOPKARDOS faces challenges such as limited public understanding, consumer resistance to product changes, and economic considerations of the cooperative. Nevertheless, product selection policies based on the fatwa hold strategic potential in shaping an ethical consumption culture within the campus environment, provided they are supported by education, dissemination, and institutional commitment. Thus, the implementation of MUI Fatwa No. 83 of 2023 functions not only as a legal guideline but also as a moral and social instrument that strengthens Muslim solidarity with the Palestinian cause through consumption practices aligned with justice and Islamic values. Abstrak. Fatwa Majelis Ulama Indonesia (MUI) Nomor 83 Tahun 2023 menegaskan kewajiban umat Islam untuk mendukung perjuangan Palestina serta melarang segala bentuk keterlibatan yang memberikan keuntungan bagi Israel, termasuk konsumsi produk yang berafiliasi dengannya. Penelitian ini bertujuan untuk menganalisis implementasi fatwa tersebut dalam kebijakan penjualan produk di Koperasi Karyawan Dosen (KOPKARDOS) Universitas Islam Bandung (UNISBA), dengan fokus pada dimensi normatif, etis, dan kelembagaan. Metode penelitian yang digunakan adalah pendekatan yuridis normatif, dengan menelaah landasan hukum Islam melalui Al-Qur’an, hadis, serta kaidah fiqhiyyah, khususnya metode sadd al-dzari‘ah dan prinsip maqāṣid al-syarī‘ah. Hasil penelitian menunjukkan bahwa penerapan fatwa di KOPKARDOS menghadapi tantangan berupa keterbatasan pemahaman masyarakat, resistensi konsumen terhadap perubahan produk, serta pertimbangan ekonomi koperasi. Namun, kebijakan seleksi produk berbasis fatwa memiliki potensi strategis dalam membentuk budaya konsumsi etis di lingkungan kampus apabila didukung oleh edukasi, sosialisasi, dan komitmen kelembagaan. Dengan demikian, implementasi Fatwa MUI No. 83 Tahun 2023 tidak hanya berfungsi sebagai pedoman hukum, tetapi juga sebagai instrumen moral dan sosial yang memperkuat solidaritas umat Islam terhadap perjuangan Palestina melalui praktik konsumsi yang sesuai dengan nilai keadilan dan syariah.
Analisis Hukum Islam terhadap Penerapan Undang-Undang Nomor 33 Tahun 2014 Tentang Jaminan Produk Halal di RPH Ciroyom Kota Bandung Ilham Nur Rohman; Zaini Abdul Malik; Ira Siti Rohmah Maulida
Bandung Conference Series: Sharia Economic Law Vol. 6 No. 1 (2026): Bandung Conference Series: Sharia Economic Law
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcssel.v6i1.23236

Abstract

Abstract. The objective of this research is to analyze the implementation of Law Number 33 of 2014 concerning Halal Product Guarantee (JPH Law) at the Ciroyom Slaughterhouse (RPH) in Bandung City, as well as to review it from an Islamic legal perspective. The primary objective of the present study is to examine the implementation of regulations following the enactment of the Job Creation Law, with a focus on the refinement of halal certification governance. This includes an analysis of the registration system, the separation of facilities, and the role of related institutions. The approach employed is descriptive qualitative, with the methods comprising field observation, interviews, and legal document review. The results demonstrated that the Ciroyom abattoir has consistently met the requirements of halal certification, including the separation of halal and non-halal zones and the involvement of certified slaughterhands (JULEHA). Despite the discrepancies in duration and administrative procedures between the JPH Law prior to and following the enactment of the Job Creation Law, RPH Ciroyom has demonstrated a remarkable capacity for adjustment. A review of Islamic law reveals that the practices employed in the abattoir are consistent with the principles of thaharah, halal, and saddu al-dzari'ah. This research recommends the strengthening of synergies between institutions and continuing education for slaughterhouse industry players in order to maintain halal products as a whole and on an ongoing basis. Abstrak. Penelitian ini bertujuan untuk menganalisis penerapan Undang-Undang Nomor 33 Tahun 2014 tentang Jaminan Produk Halal (UU JPH) di Rumah Potong Hewan (RPH) Ciroyom Kota Bandung, serta meninjaunya dari perspektif hukum Islam. Fokus utama penelitian mencakup implementasi regulasi setelah berlakunya Undang-Undang Cipta Kerja sebagai penyempurna tata kelola sertifikasi halal, termasuk sistem pendaftaran, pemisahan fasilitas, dan peran lembaga terkait. Pendekatan yang digunakan adalah kualitatif deskriptif dengan metode observasi lapangan, wawancara, serta telaah dokumen hukum. Hasil penelitian menunjukkan bahwa RPH Ciroyom telah memenuhi persyaratan sertifikasi halal secara konsisten, termasuk pemisahan zona halal dan non-halal serta pelibatan juru sembelih bersertifikat (JULEHA). Meskipun terjadi perbedaan dalam durasi dan prosedur administratif antara UU JPH sebelum dan sesudah UU Cipta Kerja, RPH Ciroyom tetap dapat menyesuaikan diri dengan baik. Dari tinjauan hukum Islam, praktik yang diterapkan di RPH telah sesuai dengan prinsip thaharah, kehalalan, dan saddu al-dzari'ah. Penelitian ini merekomendasikan penguatan sinergi antar lembaga serta edukasi berkelanjutan bagi pelaku industri RPH dalam menjaga kehalalan produk secara menyeluruh dan berkelanjutan.
Pengelolaan dan Penyajian Laporan Keuangan Pesantren Berbasis Akuntansi Syariah : Analisis Kritis Pedoman Akuntansi Pesantren Ifa hanifia senjiati; ira siti rohmah maulida; zaldy Suhatman; itsnaina lathifah ridwan
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

Abstract

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.
Pengaruh Sistem Layanan Zakat Perdagangan Berbasis Online terhadap Tingkat Kepercayaan Muzzaki pada BAZNAS Kabupaten Bandung Puput Nurul Aulia; Ira Siti Rohmah Maulida
Jurnal Riset Ekonomi Syariah Volume 6, No. 1, Juli 2026 Jurnal Riset Ekonomi Syariah (JRES)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jres.v6i1.10256

Abstract

Abstract. This study aims to analyze the influence of online zakat services on the level of trust of muzakki (religious payers) at the BAZNAS (National Zakat Agency) in Bandung Regency. The background of the study is based on the development of digital technology in zakat management, which is expected to simplify payments, increase transparency, and strengthen public trust. The method used is quantitative research with simple regression analysis. Data were obtained through questionnaires to muzakki, then analyzed using a significance test. The results show that online zakat services (X) have a regression coefficient of 0.292 with a significance value of 0.064, which means a positive but insignificant effect on the level of trust of muzakki (Y). A constant of 2.857 indicates that even without the use of online zakat services, the level of trust is in the fairly high category. Curve analysis indicates that an increase in the quality of online services tends to be followed by an increase in trust, although other factors such as reporting transparency, institutional reputation, and direct interaction remain dominant. The conclusion of this study is that online zakat services play a positive role in the trust of muzakki, but need to improve the quality, socialization, and integration of digital services with real programs in the community. Abstrak. Penelitian ini bertujuan menganalisis pengaruh layanan zakat online terhadap tingkat kepercayaan (trust) muzakki pada BAZNAS Kabupaten Bandung. Latar belakang penelitian didasari oleh perkembangan teknologi digital dalam pengelolaan zakat yang diharapkan mempermudah pembayaran, meningkatkan transparansi, dan memperkuat kepercayaan masyarakat. Metode yang digunakan adalah penelitian kuantitatif dengan analisis regresi sederhana. Data diperoleh melalui kuesioner kepada muzakki, kemudian dianalisis menggunakan uji signifikansi. Hasil penelitian menunjukkan layanan zakat online (X) memiliki koefisien regresi 0,292 dengan nilai signifikansi 0,064, yang berarti berpengaruh positif namun tidak signifikan terhadap tingkat kepercayaan muzakki (Y). Konstanta sebesar 2,857 menunjukkan bahwa meskipun tanpa penggunaan layanan zakat online, tingkat kepercayaan berada pada kategori cukup tinggi. Analisis kurva mengindikasikan bahwa peningkatan kualitas layanan online cenderung diikuti kenaikan kepercayaan, meski faktor lain seperti transparansi laporan, reputasi lembaga, dan interaksi langsung masih dominan. Kesimpulan penelitian ini adalah layanan zakat online berperan positif terhadap kepercayaan muzakki, namun perlu peningkatan kualitas, sosialisasi, dan integrasi layanan digital dengan program nyata di masyarakat.
ADOLESCENT EMOTIONS AND SKINCARE TEXTURE: A MIXED-METHODS EXPLORATORY STUDY Agyl Muhammad Dzikrullah; Desi Setiyadi; Deby Puspitaningrum; Ira Siti Rohmah Maulida; Kana Safrina Rouzi
Jurnal Konseling Pendidikan Islam Vol. 6 No. 3 (2025): Jurnal Konseling Pendidikan Islam
Publisher : LP2M IAI Al-Khairat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/jkpi.v6i3.923

Abstract

This study explores the effect of skincare product texture on users’ emotional responses, especially female adolescents aged 16–21 years. Using mixed-method, quantitative and qualitative approach, this study is conducted in Jakarta, Tangerang, Bandung, Banyumas, and Yogyakarta. Total of 30 participants in this study follow three stages of product use: First Touch, During Application, and After-Absorption. Participants’ emotions are measured using the Self-Assessment Manikin (SAM) for the dimensions of valence, arousal, and dominance, and also the PANAS scale to measure changes in positive and negative emotions before and after using the skincare product. The result shows that at the First Touch stage, there is no significant difference in emotions statistically. However, qualitative data reveal variations in perceptions of sticky or runny texture. At the During Application stage, softness shows a significant effect on the sense of control and positive emotions. Meanwhile, at the After-Absorption stage, stickiness, greasiness, and film residue have a significant effect. Product with a soft texture, fast absorption, and no residue (product 2) is the most preferred and show to significantly reduce negative emotions based on the PANAS scale. This study emphasizes the importance of considering texture in skincare product development, as sensory experiences play a role in shaping user emotions. Further research is recommended to explore ingredients such as humectants and occlusives, as well as using physiological tools such as facial coding or EEG to gain a more objective understanding.
Co-Authors Aditya Hoerurohman Agyl Muhammad Dzikrullah Allika Rafaldini Amalia Rahmawati Amrullah Hayatudin Anisa Rizky Khopipah Anshori, Arif Rijal Asep Ramdan Hidayat Deby Puspitaningrum Deden Gandana Madjakusumah Delia Dwiyanti Hasanah Desi Setiyadi Fahmi Fatwa Rosyadi Satria Hamdani Febriadi, Sandy Rizki Firda Nurfadilah Hilman Nurul Aripin Himayasari, Neng Dewi Ifa Hanifah Senjiati ifa hanifia senjiati Ilham Nur Rohman Intan Nurul Falah Itsnaina Lathifah Ridwan Iwan Permana Jajang Saepul Hamzah Lenni Liza Dzulhijjah M Rachmat Effendi Mahesa Adi Regawa Mamat Rachmat Effendi Marjan Laraswati Maulydiani Utami Azzahra Muh. Ikbal Bh. Lewa Muhammad Anggionaldi Muhammad Fadhli Afkar Muhammad Rafif Muhammad Rizky Sya’bani Abidin Muhammad Tricahyo Permadi Munawaroh Nadiya Ratna Pura Nadya Salsabila Neneng Hasanah 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 Popon Srisusilawati Puput Nurul Aulia 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 Suhatman, Zaldy Zilan Fauzi Rahman