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All Journal Komuniti : Jurnal Komunikasi dan Teknologi Informasi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Analisis Bisnis Ekonomi International Journal of Management Progress Bharasumba Jurnal Multidispliner Jurnal Pengabdian Masyarakat Berkarya AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam JICS : Journal Of International Community Service JIEM : Journal Of International Entrepreneurship And Management JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research JIDE : Journal Of International Development Economics JISEF : Journal Of International Sharia Economics And Financial PARADIGM : JOURNAL OF MULTIDISCIPLINARY RESEARCH AND INNOVATION HYPOTHESIS : MULTIDISCIPLINARY JOURNAL OF SOCIAL SCIENCES INCIDENTAL : JOURNAL OF COMMUNITY SERVICE AND EMPOWERMENT
Abdullah, Rudi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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AKUNTANSI SYARIAH PERUSAHAAN DAGANG (MURABAHAH) Latifah, Eny; Abdullah, Rudi; Adnan Hakim, Al Asy Ari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1132

Abstract

The purpose of this study was to determine the concept of accounting in trading companies with murabahah approach. The research method used is qualitative with the type of literature study. The results showed that merchandising businesses is an organization that uses its resources to provide products obtained from other parties for its customers. Islamic accounting of trading companies often uses murabahah, salam and istishna contracts. Cost of goods in Islamic accounting of trading companies is mentioned with a description of the amount of cash or cash equivalents paid to acquire an asset until the asset is in a place and condition ready for use/sale in accordance with (PSAK 102). Islamic accounting treatment in trading companies includes: accounting for sellers and buyers, recognition of asset acquisition and profit, treatment of discounts or rebates and others
ANALISIS KARAKTERISTIK PENYERAPAN TENAGA KERJA PADA PERHOTELAN DI KOTA BAUBAUSTUDI KASUS HOTEL BERBINTANG Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 1 No 01 (2022): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v1i01.115

Abstract

This study aims to determine the characteristics of labor in star hotels in Baubau City. This research uses quantitative descriptive analysis with data tabulation method to determine the characteristics of labor and the number of workers absorbed in star hotels. The results showed that: hotels that are able to absorb labor above 10 percent include the Grand Clarion Hotel which absorbs the largest workforce with a percentage of 17.08 percent followed by the Plaza Inn Hotel which absorbs labor of 12.73 percent then the Swiss Bell Hotel which absorbs labor of 11.65 percent of the total workforce in star hotels. While star hotels that absorb labor below 6 percent include Dragon Inn Hotel by 5.75 percent, Zenith Hotel by 5.43 percent, D'Blitz Hotel by 5.28 percent, Kubra Hotel by 3.57 percent, and Zenith Hotel by 2.48 percent. (a) the star hotel workforce is dominated by male workers; (b) the star hotel workforce is dominated by high school / vocational high school graduates; (c) the star hotel workforce is dominated by young age; (d) the average number of working hours of star hotel workers is above 48 hours per week; (e) the average star hotel is able to absorb 50 workers with a percentage of 7.7 percent.
NILAI SOSIAL-RELIGIUTAS PADA AKUNTANSI PERTANIAN Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 01 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v2i01.1010

Abstract

This research aims to understand the values contained in agricultural production costs. This research uses the Islamic paradigm as its research paradigm. The Islamic paradigm views that everything that exists comes from God and will return to God. In addition, the Islamic paradigm also views that there is no contradiction between faith-worship and knowledge-pious deeds and runs in harmony. The results of this study show that the use of the Islamic paradigm in this study clearly opens our understanding of the existence of hidden values in the farming process which in fact can shape the character of farmers into a complete human being, namely a human being who is physically and mentally prosperous and has divine awareness.   In addition, this study also shows that farming activities carried out by Javanese farmers are not only limited to fulfill life but also to revive the universe and the positivist paradigm cannot fully capture the values contained in production costs because the positivist paradigm views the inner welfare of farmers reflected in various social and ritual activities for agricultural activities as production inefficiencies.
PERAN GENDER PEREMPUAN DALAM UPAYA MENCIPTAKAN PERDAMAIAN DEMI MEWUJUDKAN PEMBANGUNAN YANG BERKELANJUTAN DI TINGKAT GLOBAL Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 01 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v2i01.1011

Abstract

Research using qualitative methods with this type of literature has the aim of knowing the role of women's gender in efforts to create peace and the role of realizing sustainable development at the global level. The results showed that the role of women's gender in creating peace from the countries of Indonesia, Afghanistan, India, Lebanon, Sudan, Pacific Islands, Central African Republic (CAR), Uganda, and Democratic Republic of Congo (DRC) are: (1). Women play a role as Peacekeeping operations; eradicate the suppression of women's rights, eradicate domestic violence, rape, and sexual harassment, (2). women play a role in empowering women, improving the economy of women (3) Female gender (Female Peacekeepers) who play a role in security for prevention. While the role of women's gender in realizing sustainable development is: (a) The role of promoting gender equality, increasing gender equality, increasing women's welfare. (b) Increasing women's welfare, both in the economic and political spheres and providing operational assistance in efforts to empower women.
HUKUM EKONOMI SYARIAH ATAS BUNGA BANK Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 1 No 02 (2022): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v1i02.1125

Abstract

This research, which has the aim of knowing the sharia economic law on bank interest, uses a qualitative method with the type of literature study. Where to see Banking has the impression of a Financial Institution that runs usury with the application of interest in managerial, especially existing products. Sharia Economic Law in terms of Wasathiyah and Harakah Values found 3 views on the law of interest, namely first, Pragmatic: interest is an additional profit that can be taken from the banking business process, interest is obtained from the net profit of the bank. Second, Realist-modernist: interest is taking advantage of the benefits of the people that are measurable and do not oppress anyone Third, Fundamental: bank interest in both conventional and Islamic banking should be avoided
PERAN SERTIFIKAT HALAL DALAM MENINGKATKAN PERTUMBUHAN EKONOMI SYARIAH DI INDONESIA Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 1 No 02 (2022): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v1i02.1126

Abstract

Halal certificates are seen as an identity that symbolizes the existence of halal in a product with the provisions of Islamic sharia. Its existence is often seen as a manifestation of sharia economic growth. This study aims to determine the extent of the role of halal product certification in increasing sharia economic growth in Indonesia. The method used is library research by collecting, analyzing and interpreting data sources originating from books, journals or other references with the aim of obtaining correct and correct information. The results of the study show that the role of halal product certification in sharia economic growth in Indonesia is: (1) halal certification becomes an instrument in the existing halal chain in the sharia economy in order to increase economic growth. (2) Halal certification is a driving force for Indonesia's achievements with the implementation of its sharia economic system, and (3) Halal certification has a role in increasing the quantity of economic growth in Indonesia because it is able to provide development support in the real industrial sector which is the main attraction for entrepreneurs.
PRINSIP-PRINSIP EKONOMI ISLAM DALAM MANAJEMEN KEUANGAN SYARIAH Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 02 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v2i02.1186

Abstract

The practice of the sharia financial system has existed since the glory of Islam until now. To maintain its existence, it is necessary to apply Islamic economic principles in sharia finance. Research using qualitative research methods with the type of library research aims to determine variations in Islamic economic principles in sharia financial management in Indonesia. The research results that show the principles of Islamic economics applied in sharia financial management in Indonesia are Tauhid, Prohibition of Usury'; Risk Sharing; Money as Potential Capital; Prohibition of Speculative (Maysir); Prohibition of fraud (gharar) Contracts/Agreements; Business activities must comply with sharia. The sharia financial system must also have the principle of Antaraddin minkum/ Willing and Willing; There is no party who oppresses or is wronged; Business results appear with costs; Profit comes with risk.
PERILAKU KEUANGAN UNTUK AKUNTANSI ZAKAT DENGAN STANDAR PSAK 109 PADA LEMBAGA KEUANGAN MIKRO SYARIAH (STUDI KASUS PADA PERLAKUAN ZAKAT PADA KSPPS BMT SURYA RAHARJA) Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 01 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v2i01.1187

Abstract

This study aims to determine financial behavior in the application of zakat accounting with the PSAK 109 standard in the Baitul Maal Wat-Tamwil (BMT) Islamic Financing Cooperative (KSPPS) Surya Raharja. The research method used is descriptive qualitative, the technique is to compare company data with concepts and theories to produce real data with the validity obtained from data triangulation. The results of research on accounting behavior for zakat accounting on the basis of PSAK 109 in KSPPS BMT Surya Raharja can be said that many things are in accordance with PSAK 109, but there is one thing that is not appropriate, namely the placement of zakat funds in the financial statements is not separated into reports zakat funds but mixed with other financial reports. and Zakat funds in LKMS are still limited to cash funds.
AKUNTANSI SYARIAH DALAM MANAJEMEN KEUANGAN MASJID DI INDONESIA Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 02 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v2i02.1188

Abstract

This research aims to determine the accounting for mosque management on the basis of sharia financial management. This research method is a qualitative type of literature study. Sharia finance has an important role in managing mosque finances. By implementing sharia financial principles, mosques can ensure that the funds they manage are in accordance with Islamic values, avoiding usury and practices that are not in accordance with sharia. Mosque financial management based on sharia financial management ensures transparency, accountability and fairness in the use of mosque funds. Sharia management principles, such as independent oversight and sustainable financial planning, can help achieve this goal. The development of sharia investment-based mosque funds can provide long-term benefits for mosques
KONSEP BISNIS ISLAMI: TUJUAN, KARAKTERISTIK DAN PRINSIP Latifah, Eny; Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 02 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jide.v2i02.1189

Abstract

This research aims to determine the goals, principles and characteristics of business practices. The research method is a qualitative type of library study. The results of the research are that the goal of Islamic business is to hope for the pleasure of Allah SWT; Profit Target (Result); Growth and Sustainability; and Business Blessings. The characteristics of Islamic business are that it has divine elements; Systematic: Comprehensive (Syumuliyya); Universal; Mashlahah; Worldly and Ukrainian. Other Sharia business characteristics are: Rabbaniyah (monasticism); Akhlaqiyyah (morals & behavior); Insaniyyah (humanity); Washathiyyah (moderation/balance). The character of sharia business has several aspects, namely: Based on Islamic values; Material and spiritual aspects (worldly & spiritual); Halal orientation; Usefulness, blessings, & benefits;  and Social responsibility. Islamic business has the basic principles of Islamic business ethics including: The principle of monotheism; Principles of Science; Principles of Justice; Principle of Responsibility; Principle of Freedom; Principle of Virtue (Ihsan);  and Halal vs Haram Principles.
Co-Authors Abdul Kholiq Abdullah, La Ode Dedi Abdullah, LOD Abdullahi Suni, Sani Agustina, Wa Ode Arifatin, Nanik Damara, Dandi Darmanto Darmanto Dewi, I K Dja'wa, Asrianti Eny Latifah, Eny Hasni Hasni Idwan, Idwan Indar indar Irwan Irwan Iye, Risman Jamil Jamil Jasiyah, Rabiyatul Karim, LM Karim, LM. Makatutu, SH Malik, Ernawati Martiwi, Wanala Abdillaika Marungkil Pasaribu Mohezar, Suhana Muawanah, Rifatul Muslimin Muslimin Napu, Fitria Nilma, Weni Laysa Nisa, FN Oktadyahtul Asbi, Suci Pratiwi, Endang Tri Pratiwi, ET Risman Iye Saptahani, Ayu Sukma, Diniyah Sule, Sani Abdullahi Sun Kim, Min Suprianto, Hengki Suriadi Suriadi Surianti Surianti, Surianti Tabash, Mosab I. Tri Pratiwi, Endang Windriawati, Windriawati Yusuf Yusuf