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All Journal Katalogis Al Huquq : Journal of Indonesian Islamic Economic Law Journal of Islamic Law International Journal of Economic Entrepreneurship and Business Management
Rasyid, Moh.
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA PROVINSI SULAWESI TENGAH Rasyid, Moh.
Katalogis Vol 6, No 5 (2018)
Publisher : Katalogis

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Abstract

The aims of this research are: 1). To find out about general allocation funds, specific allocation funds, profit sharing funds, and local revenue on regional expenditure of regency/City in Central Sulawesi; 2) To explore simultaneous influence of general allocation funds, specific allocation funds, profit sharing funds, and local revenue on regional expenditure of regency/City in Central Sulawesi; 3) To explore partial influence of general allocation funds, specific allocation funds, profit sharing funds, and local revenue on regional expenditure of regency/City in Central Sulawesi. The research method is panel  data regression with software Eviews 9.0. Sample consist of 11 regencies/Cities in Central Sulawesi Province in 2012-2014. The results find that general allocation funds, specific allocation funds, profit sharing funds, and local revenue have influenced regional expenditure 0f 95.37%, While the remaining influenced by factors that are not studied. It also finds that general allocation funds, specific allocation funds, profit sharing funds, and local revenue have simultaneous influence on regional expenditure of regency/City in Central Sulawesi. Partially, general allocation funds and and local revenue have significant influence on regional expanditure in Central Sulawesi. This in indicated by the t-value higher than t-table or probability value is smaller than 5%.
PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA PROVINSI SULAWESI TENGAH Rasyid, Moh.
Katalogis Vol 6, No 1 (2018)
Publisher : Katalogis

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Abstract

The aims of this research are: 1). To find out about general allocation funds, specific allocation funds, profit sharing funds, and local revenue on regional expenditure of regency/City in Central Sulawesi; 2) To explore simultaneous influence of general allocation funds, specific allocation funds, profit sharing funds, and local revenue on regional expenditure of regency/City in Central Sulawesi; 3) To explore partial influence of general allocation funds, specific allocation funds, profit sharing funds, and local revenue on regional expenditure of regency/City in Central Sulawesi. The research method is panel  data regression with software Eviews 9.0. Sample consist of 11 regencies/Cities in Central Sulawesi Province in 2012-2014. The results find that general allocation funds, specific allocation funds, profit sharing funds, and local revenue have influenced regional expenditure 0f 95.37%, While the remaining influenced by factors that are not studied. It also finds that general allocation funds, specific allocation funds, profit sharing funds, and local revenue have simultaneous influence on regional expenditure of regency/City in Central Sulawesi. Partially, general allocation funds and and local revenue have significant influence on regional expanditure in Central Sulawesi. This in indicated by the t-value higher than t-table or probability value is smaller than 5%.
Transaksi Jual Beli Sepeda Motor Bekas dengan Akad Salam di Desa Tamberu Laok Kurniawan, Agung; Rasyid, Moh.
Al-Huquq: Journal of Indonesian Islamic Economic Law Vol. 3 No. 1 (2021)
Publisher : Fakultas Syariah IAIN madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/alhuquq.v3i1.3886

Abstract

Praktik jual beli sepeda motor bekas yang terjadi di Desa Tamberu Laok dapat disimpulkan belum sesuai dengan kaidah-kaidah akad salam, mengingat banyaknya keluhan dari pembeli sebagai pihak yang dirugikan. Fenomena tersebut, karena itu, menjadi isu menarik untuk diteliti guna memberikan landasan metodologis-ilmiah yang beririsan dengan ketentuan-ketentuan fiqh muamalah. Dengan menggunakan metode wawancara, jenis penelitian field research ini merumuskan dua masalah yang menjadi obyek kajian; pertama, tentang transaksi jual beli sepeda motor bekas di Desa Tamberu Laok, Kec. Sokobanah, Kab Sampang, dan kedua, bagaimana elaborasi atau pandangan akad salam terhadap transaksi jual beli sepeda motor bekas tersebut. Hasil temuan penulis dapat dilihat dalam dua hal, pertama, dalam pembelian sepeda motor bekas, pembeli memesan kepada pedagang dan membayar separuh harga terlebih dahulu. Kedua, dalam praktek transaksinya, ditemukan ketidaksesuaian dengan akad salam. Ketidaksesuaian tersebut dapat dilihat ketika barang pesanan tidak sesuai dengan permintaan awal, sementara transaksi tetap berlangsung dan tidak ada pembatalan. (The practice of buying and selling a second-hand motorbike in the village of tamberu laok is not in harmony with the principle of Salam contract, in view of the heavy complaints of customers as aggrieved sides. The phenomenon, therefore, is an interesting issue for research on the basis of scientific methodologies filleted with terms of the fiqh muamalah. Using methods of interviews, this type of field research defined two issues that are subject of study; the first is about the sale of a second-hand motorcycle in the village of Tamberu Laok, kec. Sokobanah, kab Sampang, and the second is how the elaboration or viewpoint of Salam contract towards of the second-hand motorcycle sales transactions. The writer's findings can be seen in two respects, first, in the purchase of second-hand motorcycles, the buyer orders to the merchant and previously pays the half price. Secondly, in the practice of the transaction, there was a inconsistency with the Salam contract. That inconsistency can be seen when the order item is not suitable with the first request, the transaction will go on and there is no annulment).
Problematika Implementasi Akad Mudh?rabah pada Perbankan Syariah di Indonesia: Problematika Implementasi Akad Mudh?rabah pada Perbankan Syariah di Indonesia Rasyid, Moh.
Journal of Islamic Law Vol. 2 No. 1 (2021): Journal of Islamic Law
Publisher : Institut Agama Islam Negeri (IAIN) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jil.v2i1.135

Abstract

This paper examines the implementation of the mudhārabah contract in Islamic banking in Indonesia, explicitly emphasizing the aspects of sharia, fiqh, and the DSN-MUI fatwa as a starting point. The urgency of this paper is in a position not only as constructive criticism of financial institutions that carry out a religious mission but also as a means of discussion for students, academics, and banking practitioners so that sharia banking operations remain on the rails of Islamic law. Because there are still many findings in the field regarding the incompatibility of Islamic banking operations with the provisions of fiqh and the DSN-MUI fatwa regarding mudhārabah, this research is qualitative research with a juridical-normative approach. This study concludes at least two things. First, the mudhārabah formula has evolved from the concept of direct financing to indirect financing. Second, in practice, the provisions of sharia, fiqh, and the DSN-MUI fatwa regarding mudhārabah are not fully implemented as they should be in some sharia banking or financial institutions in Indonesia. The provisions concerning guarantees and the imposition of capital compensation in the mudhārabah contract are the two things that are most susceptible to causing a gap between das sein and das sollen in Islamic banking.
Cost Plus Pricing Method in Determining the Profit of Home Industry Sub Sector MSMEs in Tolitoli Regency. Yanto, Edi; Wulandari, Putri; Rasyid, Moh.; Mustaring, Mustaring
International Journal of Economic Entrepreneurship and Business Management Vol 2, No 1 (2025): International Journal of Economic Entrepreneurship and Business Management
Publisher : STIE Mujahidin Tolitoli Development Economics Study Program

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Abstract

This study aims to analyze the application  of the cost plus pricing method  in determining selling prices and profits in Micro, Small, and Medium Enterprises (MSMEs) in the home industry sub-sector in Tolitoli Regency, a case study on Tofu Tempe Sumali MSMEs. The cost plus pricing approach  adds a certain profit margin to the total production cost as the basis for determining the selling price. Through a quantitative study on Sumalian Tofu Tempeh MSMEs, the results of the study found that the profit obtained on the selling price based on the cost plus pricing method was IDR 1,060,416,000 from the selling price of 7,364/package with a total production of 144,000 packages. This study found that business actors have not applied the price calculation method systematically, so they often set prices based on intuition or market prices that are not in accordance with the actual production cost. With the application  of the cost plus pricing method, MSMEs can determine a more rational selling price and obtain more stable and sustainable profits.
Co-Authors Agung Kurniawan Edi Yanto Mustaring Mustaring PUTRI WULANDARI