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All Journal Jurnal Ilmiah Ekonomi Islam ILTIZAM Journal of Sharia Economic Research Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Pelita Pengabdian Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ta'amul: Journal of Islamic Economics Journal of Ekonomics, Finance, and Management Studies
mamun, sukron
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ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN NO. 101 TENTANG LAPORAN KEUANGAN SYARI’AH (Studi Kasus KSPPS BTM BINA MASYARAKAT UTAMA (BiMU)) Mamun, Sukron; Sismona, Erlinda
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 5 No. 02 (2020): JESPB Edisi Oktober 2020
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v5i02.116

Abstract

This research was conducted at KSPPS BTM BiMU. The purpose of this research is to find out whether the financial reporting of KSPPS BTM BiMU is in accordance with the applicable Financial Accounting Standards. This research method uses a qualitative approach with descriptive methods, namely methods that characterize the actual situation. Which means there is no intervention from of the researcher in the form of reducing or adding the data. While the data retrieval technique is by observation, direct interview with KSPPS BTM BiMU manager related to the financial report, and documentation in the form of the 2017 KSPPS BTM BiMU annual report.From the results of this research which was conducted on KSPPS BTM BiMU there are several problems that were found, among others: in the financial statements presented, temporary syirkah funds is still combined with liability posts on the balance sheet KSPPS BTM BiMU. KSPPS BTM BiMU was found does not make several reports such as reports on changes in tied investment funds, income reconciliation reports and profit sharing, reports on sources and uses of zakat funds and reports on sources and uses of benevolent funds.The results showed that the financial statements of KSPPS BTM BiMU had not been fully compliant with PSAK 101 because it was incorrecty structured and several reports were incomplete. This study can be a reference material for education and Sharia Cooperative practitioners
PROGRAM BUNDLING PRODUK SWB2P DALAM PERSPEKTIF SYARIAH (Studi Kasus BMT UGT Sidogiri CAPEM Cibitung) Mamun, Sukron; Windyarti
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 6 No. 01 (2021): JESPB Edisi April 2021
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v6i01.174

Abstract

Indonesia, which is the country with the largest number of Muslims in the world, based on Globalreligiusfuture data, in 2020 it is estimated that the Muslim population in Indonesia will reach 229.62 million. With this sizeable growth it also encourages the development of syari'ah financial institutions in Indonesia, one of which is BMT UGT Sidogiri. Baitul Maal Wat Tamwil which first started operating on June 6, 2000 or 5 Rabiul Awal 1421H has a very noble mission, which is to eradicate usury in the community. One of them is by having a product in their savings, namely the MDA SWB2P term savings where people can save their funds for a certain period of time and can have reciprocity in the form of umrah, motorized vehicles or electronic goods directly without having to go into debt with an interest system. In this study, the authors used a qualitative approach which is research based on facts. The writer is a key instrument in obtaining data. The dominant method is the method of interviewing, observing and summarizing the opinions of scholars from social media and elaborated through writing. Data collection techniques in this study are using observation methods, interview methods (interview) and documentation methods. The analysis technique used in this research is descriptive qualitative data analysis with a case study approach. From the results of this analysis, BMT UGT Sidogiri explained that the SWB2P term MDA savings is one of BMT's efforts to eradicate loan usury which is now mushrooming in the community, be it motor vehicle loans or electronic goods. With the combination of the wadi'ah yad dhamanah contract and the murabahah contract on product bundling, it is hoped that customers will be interested in investing while eradicating usury.
Implementasi Strategi Layanan Teknologi Digital Banking dan Service Quality dalam Perspektif Nasabah pada Perbankan Syariah (Study kasus pada Bank Syariah Mandiri KCP Tomang) Mamun, Sukron; Ningsih, Tri Hadmiatin
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 6 No. 02 (2021): JESPB Edisi Oktober 2021
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v6i02.249

Abstract

In banking, service delivery is related to development real technology including Internet Banking, Phone banking, SMS Banking, Mobile Banking, ATM, and Service Quality, namely services provided by human resources in this case CS (Customer Service) such as interactions directly by providing services directly with good like service in good, polite and friendly language, it can improving banking quality in improving service quality towards customers. The research method that will be used in this research is descriptive method with a case study approach. The research that researchers made using a qualitative approach. Data collection techniques through: study literature, interviews, documentation, and observations. Based on the results interviews conducted, it can be concluded that implementation technology service strategy Digital Banking at Bank Syariah Mandiri KCP Tomang has implemented four main dimensions of Digital Banking (E-Serqual), meanwhile from the observation of the implementation of the Quality Service (Quality of service) given Customer Service Bank Syariah Mandiri KCP Tomang to customers, Customer Service has implemented 10 dimensions in its service to customers, apart from that based on the conclusion of the interview that Customer Service has also been guided by the five dimensions of service, this is based from the customer's perspective on the implementation of Quality Service (Quality services) provided by Customer Service at Bank Syariah Mandiri KCP Tomang and confirmed by the observations of researchers that all indicators are considered highly good and very satisfying.
Apakah Penerapan Green Accounting, Environmental Performance Dan Corporate Social Responsibility Berpengaruh pada Profitabilitas? Studi di Perusahaan di Jakarta Islamic Index70 'Ainulyaqin, Muhammad Hamdan; Rakhmat, AS; Achmad, LI; Mamun, Sukron; Hidayati, AT
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 1 (2024): Indonesian Journal of Islamic Economics and Business
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i1.2434

Abstract

This study aims to determine the effect of implementing green accounting, environmental performance and corporate social responsibility on company profitability. This research is a quantitative study with an associative approach. The type of data used is secondary data with documentation techniques in taking data in the form of annual reports and sustainability reports in each company. In addition, this research applies literature study in collecting data and theories relevant to the topic of this research problem and then reviewing various literature, such as journals, articles, and previous research.  The data analysis method used in this research is descriptive statistics and structural equation modeling (SEM) analysis with the partial least square (PLS) method, all of which are processed in the SmartPLS 4 application. Meanwhile, the object of research is companies listed on the Jakarta Islamic Index 70 (JII70) in 2018-2021. The results of this study indicate that there is an influence between green accounting and environmental performance on company profitability. Meanwhile, there is no influence between Corporate Social Responsibility on company profitability
PENGENALAN DAN PENERAPAN ARTIFICIAL INTELLIGENCE DALAM MENINGKATKAN KOMPETENSI GURU DI PONDOK PESANTREN QURAN AL-LATHIFAH CIKARANG BARAT Aceng, Aceng Badruzzaman; Mamun, Sukron; Fauzi, Ahmad
Jurnal Pelita Pengabdian Vol. 2 No. 1 (2024): Januari
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i1.3198

Abstract

Bersaing dalam ilmu pengetahuan, teknologi dan rekayasa merupakan masalah pendidikan Indonesia secara keseluruhan, khususnya pondok pesantren. Di era digital yang terus berkembang ini terbukti jika pondok pesantren mempertahankan metode pembelajaran konvensional tanpa mengintegrasikan ilmu pengetahuan dan teknologi sehingga pesantren tidak akan mampu bersaing dan menjawab setiap hambatan dalam arus ilmu pengetahuan dan teknologi (digital). Namun, jika pesantren mampu memadukan keduanya maka akan tercipta generasi yang berkarakter, beriman, cerdas dan siap menghadapi segala tantangan ilmu pengetahuan atau teknologi yang mungkin diberikan dunia di era digital ini. Pengenalan dan penerapan AI dalam pondok pesantren dapat menjadi solusi inovatif untuk meningkatkan kompetensi guru dan kualitas pendidikan Islam. Dengan pelatihan, pengembangan konten digital, dan pengukuran hasil yang baik, AI dapat membantu mencapai tujuan pendidikan yang lebih baik di pondok pesantren, yang merupakan pusat pendidikan Islam yang penting di Indonesia. Pengenalan dan penerapan kecerdasan buatan (Artificial Intelligence/AI) dalam pendidikan memiliki potensi besar untuk meningkatkan kompetensi guru di pondok pesantren. Karena pada dasarnya, perpaduan AI dan pendidikan ini berfokus pada kebutuhan setiap individu melalui fitur-fitur seperti game yang disematkan AI dan program yang disesuaikan. Selain itu, solusi yang didukung oleh AI dapat menganalisis riwayat pembelajaran siswa sebelumnya, mengidentifikasi kelemahan, dan menawarkan kursus yang paling sesuai untuk peningkatan kualitas pembelajaran dan memberikan banyak peluang. Analisis ini memungkinkan guru untuk membuat program pembelajaran terbaik untuk semua siswa. Dengan menganalisis kebutuhan khusus setiap siswa, guru dan profesor dapat menyesuaikan kursus mereka untuk mengatasi kesenjangan pengetahuan sebelum siswa tertinggal terlalu jauh.
Analisis Praktik Bisnis Ditinjau Dari Etika Bisnis Islam (Studi Pada PT. Bandung Eco Sinergi Teknologi) Khoerunisa, Firda; Midisen, Kisanda; Mamun, Sukron; Ainulyaqin, MH
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13332

Abstract

This research aims to analyze business practices in terms of Islamic business ethics (Study at PT. Bandung Eco Sinergy Teknologi). This research uses non-statistical qualitative descriptive research methods. The data collection methods used were interviews, observation, documentation and literature study. The data obtained is then analyzed qualitatively, selecting what is important and what will be studied, describing it into words and sentences, then reducing the data, presenting the data and finally drawing conclusions. Based on the research methods and materials collected from this study, it was concluded that Business Practice Analysis, as carried out at PT. Bandung Eco Synergy Technology is viewed from Islamic Business Ethics, namely using a sharia-level direct sales system or PLBS. This is permitted, but on condition that it does not contain elements of pyramid schemes, fund raising, gharar, usury and maysir. And there are several types of contracts including sale and purchase contracts, wakalah contracts, and ju'âlah contracts which are not mutually binding. Next, related to the Analysis of PT Business Practices. Bandung Eco Sinergi Teknologi explains that the "Business Practices" criteria are reviewed with Islamic Business Ethics.
Minat Pedagang Muslim Menabung Di Perbankan Syariah: Seberapa Besar Pengaruh Pengetahun dan Budaya Kerja? sakum, sakum; Ainulyaqin, MH; Achmad, Listian I.; Mamun, Sukron; Anggadita, Intan
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12388

Abstract

The purpose of this study was to determine the effect of the level of knowledge and work culture on the interest of Muslim traders to save in Islamic banking. The research method used in this study uses a quantitative approach, namely by filling out a questionnaire as a data collection tool. Measurement of data was carried out using a Likert scale and processed using the help of the SPSS IBM 24 application. The sample in this study was the Islamic book marketer Najah Bookstore as many as 67 respondents. The results of this study indicate that there is an influence between knowledge and interest in saving of 2,517 and the influence of work culture on interest in saving is 7,984. Meanwhile, simultaneously, knowledge and work culture have an effect of 135,142. And based on the results of the determinant coefficient test, it is known that knowledge and work culture have an effect of 80.9% on the interest of Muslim traders to save in Islamic banking.
Strategi Pemasaran Batara Haji Dan Umrah iB Bank Tabungan Negara Syariah Ditinjau Dengan Analisis SOAR Sakum, Sakum; Ainulyaqin, MH; Achmad, Listian Indriyani; Mamun, Sukron
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13259

Abstract

This study aims to determine the marketing strategy of Batara Hajj and Umrah iB. The type of research conducted by theauthor is field research (field research) with data collection methods using interviews, observation and documentation. While the technical analysis of the data used is a qualitative approach using SOAR analysis. SOAR analysis is used for the startegic planning process that can be usedby the company. The result of this study indicate that after a SOAR analysis wa carried out at Islamic Bank Tabungan Negara Syariah, it was found to be effevtive in marketing Batara Hajj and Umrah iB, but seeing that there are still large opportunitiesopen along with the many competitors with similar product, the need for strong benefits is needed so as to achieve good marketing.
The Effect of Hedonism and Ease of Use of e-Commerce Feature on Excessive Consumerist Behaviour Paujiah, Usiah Nurlaela; Achmad, Listian Indriyani; Sakum, Sakum; Mamun, Sukron; Edy, Sarwo
Ta'amul: Journal of Islamic Economics Vol. 1 No. 1 (2022): November
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v1i1.1

Abstract

The purpose of this study was to determine the effect of hedonism and the ease of use of the Shopee-PayLater feature on consumptive behaviour/excessive consumerist behaviour. Respondents in this study were residents of a housing complex in Bekasi. A sample of 97 people was taken, using the Bernoulli formula. This research used simple descriptive regression analysis and multiple linear regression analysis. The SmartPLS 3.0 application and measurements are used for this purpose. The results of the study indicate that hedonism has a positive and significant effect on excessive consumerist behaviour. The ease of use also has a positive and significant effect on the excessive consumerist behaviour of the community members. People are not really aware of what usury means, so most people do online shopping with a credit system with interest such as shopping now pay later/SPaylater. An understanding of the legal practice of buying and selling in Islam is required. It is the obligation of the scholars to provide more teaching so that the public clearly understands that anything added to the repayment of the loan is forbidden. Islam is a guide for life in this world and in the hereafter
Optimalisasi Bazar Masjid sebagai Katalisator Pemberdayaan UMKM: Studi Kasus di Perumahan Sukaraya Indah Bekasi Syuhada, Wira; Mamun, Sukron; Kisanda Midisen; Ali Nur Ahmad
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 02 (2024): JESPB Edisi Oktober 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i02.1912

Abstract

Penelitian ini mengkaji optimalisasi bazar masjid sebagai katalisator pemberdayaan Usaha Mikro, Kecil, dan Menengah (UMKM) di Perumahan Sukaraya Indah, Bekasi. Fokus utama adalah evaluasi dampak bazar yang diselenggarakan pada 28 Juli 2024 di Masjid Attaqwa terhadap perkembangan ekonomi UMKM lokal. Menggunakan pendekatan studi kasus kualitatif, penelitian ini menggabungkan metode wawancara mendalam, observasi partisipan, dan analisis dokumen. Sampel meliputi 30 pelaku UMKM, 5 pengurus masjid, dan 3 pejabat setempat. Hasil penelitian menunjukkan bahwa bazar masjid berperan signifikan dalam meningkatkan omzet UMKM hingga 40%, memperluas jaringan pemasaran, dan meningkatkan kapasitas usaha. Faktor kunci keberhasilan meliputi sinergi antara pengurus masjid dan komunitas UMKM, strategi pemasaran terintegrasi, dan dukungan pemerintah setempat. Tantangan utama mencakup keterbatasan ruang dan manajemen waktu. Penelitian ini menghasilkan model optimalisasi bazar masjid yang dapat diaplikasikan untuk pemberdayaan UMKM di daerah lain. Implikasi praktis meliputi rekomendasi kebijakan bagi pemerintah daerah untuk mengintegrasikan program pemberdayaan UMKM dengan kegiatan sosial-keagamaan.
Co-Authors Abdul Latif Aceng, Aceng Badruzzaman Achmad, LI Achmad, Listian I. Achmad, Listian Indriyani Achmad, Yudianto Ainulyaqin, M.H Ali Nur Ahmad Anggadita, Intan AS AT Fauzi Ahmad Muda Hidayati, AT Khoerunisa, Firda Kisanda Midisen LI MH Ainulyaqin Midisen, Kisanda Muhammad Hamdan 'Ainulyaqin Ningsih, Tri Hadmiatin Noviyanti, Noni Paujiah, Usiah Nurlaela Rakhmat, AS Sakum Sakum, Sakum sarwo edy Sismona, Erlinda sukron Windyarti Wira Syuhada