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Kontrak Jasa : Ijarah dan Ijarah Muntahiyah Muntahiya Bit Tamlik Windari, Windari
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 1 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i1.11068

Abstract

Ijarah merupakan salah satu jenis aktivitas manusia dalam bidang muamalah. Ijarah adalah salah satu jenis perjanjian sewa guna usaha dimana pihak yang menyewakan menerima gaji atau upah dan pihak yang menyewakan mendapatkan keuntungan dari barang yang disewanya. Ijarah terdiri dari, ijarah dan Ijarah Muntahiyah Muntahiya Bit Tamlik (IMBT). IMBT merupakan gabungan akad ijarah dan murabahah, menawarkan banyak manfaat bagi pelaku ekonomi, namun masih banyak pihak yang meragukannya. Terdapat perbedaan mengenai pelaksanaan peralihan kepemilikan atas obyek sewa pada IMBT, pengalihan obyek sewa hanya dapat dilakukan dilakukan jika akad ijarah telah selesai. Tujuan dari penelitian ini untuk menganalisis akad Ijarah dan IMBT. Penelitian ini merupakan penelitian kepustakaan, menggunakan metodologi kualitatif. Metodologi yang digunakan dalam penelitian ini melibatkan pengumpulan informasi tentang ijarah dan IMBT dari buku, jurnal, dan sumber lain yang mendukung temuan tersebut. Temuan penelitian menunjukkan bahwa hukum akad Ijarah dan IMBT diperbolehkan berdasarkan hukum Islam dan hukum positif di Indonesia.
DETERMINAN MINAT PESERTA DIDIK DALAM MEMILIH PRODI DI PERGURUAN TINGGI DIMASA PANDEMI Windari, Windari; Lestari, Sry
Tazkir: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 9, No 1 (2023)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v9i1.4699

Abstract

The purpose of this study was to determine the determinants of student interest in choosing the Islamic Banking Study Program at IAIN Padangsidimpuan, because of the interest in entering higher education, there was a decrease in the number of students during this pandemic by up to 30%. This research method is a descriptive qualitative method, namely to find determinants of student interest in choosing Islamic banking study programs. The sample of this research is 97 high school students (SMA/SMK) and (MAN/Pesantren), descriptive statistical analysis technique in the form of cross tabulation, graph, average and frequency. The results of this study can be seen from internal factors and external factors from the dimensions of 3 aspects, namely aspects of knowledge, religiosity, and environment. The internal factor of high school and vocational students' interest in choosing the Islamic Banking Study Program at IAIN Padangsidimpuan during the pandemic, was in the low category at 79.38%, and the medium category at 20.62%. Meanwhile, the interest of Islamic Boarding School and MAN students is in the medium category by 94.80%, and the low category by 5.20%. External factors, the interest of high school and vocational high school students in choosing the Islamic Banking Study Program at IAIN Padangsidimpuan during the pandemic, was in the medium category at 77.31%, and the low category at 20.69%. Meanwhile, the interest of Islamic Boarding School and MAN students is in the low category by 5.20%, and the medium category by 94.80%.
ANALYSIS OF ACCOUNTING TREATMENT OF GOLD PAWN LOANS AT ISLAMIC BANKS IN PADANGSIDIMPUAN Nasser Hasibuan, Abdul; Efendi, Sulaiman; Windari, Windari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.387

Abstract

Accounting is the art of recording, classifying and summarizing events and transactions of a financial nature in an efficient manner and in the form of units of money, and interpreting the results of the process. Accounting as an information system that identifies, records and communicates economic events of an organization to interested parties. Gold pawning is a financing product on the basis of collateral in the form of gold as an alternative to obtain financing quickly. Gold pawn loans are non-refundable loan facilities with gold guarantees with the obligation to borrow at once or in installments within a certain period of time in accordance with the agreement of the lender and the pawner.
PEMAHAMAN DAN PELAKSANAAN NILAI-NILAI AKUNTANSI SYARIAH PADA PRAKTISI PEGADAIAN SYARIAH (STUDI KASUS PADA PT. PEGADAIAN SYARIAH SE-KABUPATEN TAPANULI BAGIAN SELATAN) Windari, Windari
AL-QARDH Vol 3 No 2 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the understanding and implementation of Islamic accounting values in sharia pawnshop practitioners. Data sources used by all employees of PT. Pegadaian Syariah District of South Tapanuli with a total of 14 respondents. From the results of this study, it can be understood that the humanist value of the employer is very adequate, the under
Pengembangan Karakter dan Literasi Numerik dalam Pembelajaran Matematika Pada Siswa di SDN Sidasari 01 Kecamatan Sampang Kabupaten Cilacap Windari, Windari; Wiyani, Novan Ardiy; Yumiati, Yumiati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i1.14559

Abstract

Karakter peserta didik, sebagai dimensi kejiwaan dan budi pekerti, memiliki peran sentral dalam dunia pendidikan dan menjadi dasar kekuatan bangsa Indonesia. Meskipun pendidikan karakter mengalami penurunan perhatian, SDN Sidasari 01 berhasil menciptakan keunggulan dengan mengintegrasikan pembelajaran Matematika dalam kegiatan sehari-hari, membentuk karakter kreatif, mandiri, dan ulet. Penelitian ini bertujuan mendeskripsikan langkah-langkah pembentukan karakter serta karakteristik yang muncul dalam pembelajaran matematika di SDN Sidasari 01. Selain itu, penelitian ini mengeksplorasi pengembangan literasi numerik pada siswa kelas atas. Metode penelitian kualitatif dengan fokus pada pengembangan karakter dan literasi numerik melibatkan wawancara, observasi, dan studi dokumen. Hasilnya diharapkan memberikan wawasan baru tentang pendidikan karakter melalui pembelajaran Matematika, solusi untuk mengatasi kesulitan peserta didik, dan kontribusi pada peningkatan mutu pendidikan, khususnya matematika.
Analisis Komparatif Profitabilitas PT. Bank Panin Syariah Sekuritas Sebelum dan Sesudah Go Public Ramadhan, Ahmad; Windari, Windari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.206

Abstract

Before going public, PT Bank Panin Syariah Sekuritas had an increase in profits; however, after going public, the company's situation declined. To boost the company's profitability, PT. Bank Panin Syariah Sekuritas must be able to make the most of the money raised during the IPO process. The purpose of this study is to compare the profitability of PT. Bank Panin Syariah Sekuritas prior to and following its IPO. The approach employed in relation to the ideas advanced relates to profitability ratios, including Return On Assets (ROA), which is used as a gauge of a company's capacity to conduct business activities. If the proceeds from the company's IPO are invested in its ongoing business operations, then
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN KONSERVATISME DALAM AKUNTANSI PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Replita, Replita; Windari, Windari; Hasibuan, Lismawati; Maha, Ninka Mala
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7583

Abstract

The purpose of this study is to test and analyze influence Managerial Ownership Structure, Public Ownership Structure, Structure Institutional Ownership, Company Size, Partial good leverage and simultaneously against Conservatism in Sub-Sector Companies Automotive and Components on the Indonesia Stock Exchange (IDX). Research population is a manufacturing company listed on the Indonesia Stock Exchange Selection of research samples using purposive sampling method with predetermined criteria. Based on those criteria, obtained a sample of 10 companies over a three-year period Observation. The data used is secondary data. Research using multiple linear regression analysis and hypothesis testing using test t, F test, and coefficient of determination test. The results showed that the factors that influenced a significant positive to accounting conservatism is the ownership structure managerial, public ownership structure, and company size. While the factor others such as institutional ownership structure and leverage have no effect significant to accounting conservatism.
Pengarusutamaan Gender dan Perlindungan Anak dalam Kebijakan Daerah Kabupaten Wonogiri Ditinjau dari Perspektif Hukum Tata Negara Windari, Windari; Wahyuni, Ruslina Dwi
Lisyabab : Jurnal Studi Islam dan Sosial Vol 6 No 2 (2025): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v6i2.469

Abstract

Gender mainstreaming and child protection are fundamental principles in the implementation of regional governance based on the constitution and laws and regulations. Wonogiri Regency, as part of the regional government system, has a constitutional obligation to integrate gender perspectives and the best interests of children into every regional policy. This article aims to analyze the implementation of gender mainstreaming and child protection in Wonogiri Regency regional policies from the perspective of Constitutional Law, and to identify their conformity with the principles of the rule of law, regional autonomy, and the protection of human rights. The research method used is normative legal research with a legislative approach and a conceptual approach. Data were obtained through a literature review of relevant laws and regulations, legal doctrines, and regional policies. The results of the study indicate that gender mainstreaming and child protection in Wonogiri Regency have normatively obtained an adequate legal basis, both at the national and regional levels, but in practice still face various obstacles, including weak coordination between regional agencies, budget constraints, and the suboptimal integration of gender and child protection principles in policy formulation and implementation. Therefore, it is necessary to strengthen the commitment of regional governments, harmonize regional regulations, and effective constitutional oversight so that gender mainstreaming and child protection can be implemented optimally in accordance with the principles of Constitutional Law and sustainable development goals.
Islam dan Ekonomi, Islamisasi Ilmu Ekonomi windari, windari; Ridwan, M; Tarigan, Azhari Akmal
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14234

Abstract

Islam and Economy: Towards the Islamization of Economic Knowledge offers a profound understanding of Islam's contributions to forming a more inclusive and sustainable economic paradigm. The discussion on Islam and economics, as well as the movement towards the Islamization of economic knowledge, is essential to understand in the context of realizing the vision of justice and social welfare mandated by Islamic teachings. This research method is descriptive and analytical, focusing on the collection of secondary data from various relevant literature sources. The analysis employs qualitative methods by interpreting and summarizing information from various sources to draw conclusions. The results indicate that the understanding and application of Islamic economic principles are becoming increasingly relevant. Islam, as a comprehensive religion and way of life, offers a unique and sustainable perspective on economics that encompasses not only material aspects but also moral and spiritual dimensions. The Islamization of economic knowledge is an effort to develop an economic system that reflects Islamic values. This involves not just the application of Sharia law but also building a foundation for an economy that is fair, ethical, and sustainable. The process of Islamization occurs gradually, beginning with an in-depth study of the discipline of knowledge that is the subject of Islamization. This involves a thorough analysis of the worldview, philosophy, and underlying values of the discipline. The next step is to eliminate elements that do not align with Islamic teachings and integrate those that do.