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All Journal Syarah: Jurnal Hukum Islam dan Ekonomi Jurnal Akuntansi Malikussaleh
Yuliana Yuliana
Universitas Malikussaleh
Religion Humanities Economics, Econometrics & Finance Social Sciences

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Implementation of Sharia Principles in Financing Micro, Small and Medium Enterprises in Rural Areas Yuliana Yuliana; Faisal Faisal; Herinawati Herinawati; Laila Muhammad Rasyid
Syarah: Jurnal Hukum Islam dan Ekonomi Vol. 14 No. 1 (2025): SYARAH : Jurnal Hukum Islam dan Ekonomi
Publisher : Fakultas Syariah Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/syarah.v14i1.6032

Abstract

PT PNM Mekaar Syariah is an institution engaged in sharia financial services that provides financing in the form of capital to support business actors in developing their businesses. Even if the business fails, customers are still required to repay their loans. This study aims to determine the implementation, obstacles, and efforts in applying sharia principles to micro, small, and medium enterprise financing at PT PNM Mekaar Syariah Blang Mangat. This research is a qualitative study using a legal-empirical approach with a descriptive nature. The research data used are sourced from primary and secondary data. Primary data were obtained from observations and interviews, while secondary data were obtained from books, articles, and relevant scientific publications. The research data was systematically organized, beginning with data reduction, data presentation, and conclusion drawing. The research findings revealed that the implementation of Sharia principles and contracts by PT PNM Mekaar Syariah Blang Mangat Branch has not fully adopted Sharia principles, as evidenced by its operational practices not fully adhering to the murabahah system. The obstacles encountered by customers are that they often choose financing not for business purposes but for personal needs. This can lead to various challenges such as late payments, increased personal expenses, and difficulties in managing customer business operations. Efforts made include actively monitoring customers to detect potential late payments or defaults early on.
Pengaruh Realisasi Anggaran dan Pendapatan Asli Daerah (PAD) Terhadap Sisa Lebih Pembiayaan Anggaran (SiLPA) Pada Kabupaten/Kota di Provinsi Aceh Periode 2018-2020 Yuliana Yuliana; Arliansyah Arliansyah; Murhaban Murhaban; Zulkifli Zulkifli
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 3 (2022): Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i3.8650

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh realisasi anggaran belanja daerah dan realisasi pendapatan asli daerah terhadap sisa lebih pembiayaan anggaran pada Kabupaten/Kota di Provinsi Aceh periode 2018-2020 dengan jumlah Kabupaten/Kota di Provinsi Aceh sebanyak 23 kabupaten/kota. Penelitian ini menggunakan data sekunder yaitu Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (LRAPBD) yang diakses pada Direktorat Jenderal Perimbangan Keuangan. Metode analisis data yang digunakan adalah uji asumsi klasik dan uji regresi linier berganda menggunakan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial realisasi anggaran belanja daerah dan realisasi pendapatan asli daerah secara parsial berpengaruh signifikan terhadap sisa lebih pembiayaan anggaran pada Kabupaten/Kota di Provinsi Aceh periode 2018-2020. Sementara itu, hasil pengujian secara simultan menunjukkan bahwa realisasi anggaran belanja daerah dan realisasi pendapatan asli daerah secara bersama-sama berpengaruh signifikan terhadap sisa lebih pembiayaan anggaran pada Kabupaten/Kota di Provinsi Aceh periode 2018-2020.
Co-Authors Arliansyah Faisal Faisal Herinawati Herinawati Laila Muhammad Rasyid Zulkifli