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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

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'Ã¢lah 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.

Analisis Tingkat Pemahaman dan Psikologi Nazhir dalam Penerapan PSAK Syariah 112 Tentang Wakaf Noviyanti, Noni; Ainulyaqin, MH; Achmad, Listian Indriyani; Mamun, Sukron
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.3349

Waqf assets in Indonesia have increased significantly, but the potential of waqf has not been optimized. In Bekasi Regency, the majority of land waqf is focused on places of worship, not yet combined with other functions such as education or the people's economy. Increasing the contribution of waqf requires literacy, regulation, and capacity building of nazir. PSAK 112 is present for good waqf governance, regulating recognition, measurement, presentation, and disclosure of transactions, accountability, and public trust. This study aims to analyze the level of understanding and psychology of nazir in the application of PSAK 112 in Bekasi Regency, especially in the Cikarang area. This research is important because previous research focused on waqf reporting practices, while the current research focuses on the reasons for the low implementation of PSAK 112 by nazir.

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; AS; LI; Sukron; 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

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.Â 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

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

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

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.

Implementasi Pendidikan Nilai-Nilai KeIslaman dalam Konteks Kewirausahaan: Studi pada kinerja alumni pesantren Almushlih Karawang yang berwirausaha Latif, Abdul; Sakum; Mamun, Sukron; Achmad, Yudianto; Ainulyaqin, M.H
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.3461

This study aims to explore the impact of Islamic values education on the business performance of pesantren alumni, as well as to understand the impact of Islamic values on the performance of pesantren alumni who are entrepreneurs. This study used a qualitative approach to gain an in-depth understanding of the implementation of Islamic values education in the business context. Data collection used the interview method. Researchers conducted in-depth interviews with several pesantren alumni who are currently entrepreneurs. The education pattern at Almushlih Islamic Boarding School in Karawang Regency applies a curriculum based on the understanding of Ahlus Sunnah wal Jamaah and the use of classical books in the fields of tawhid, Sufism, and fiqh. This pesantren has succeeded in instilling strong Islamic values in its students. Traits such as tawakal, qanaah, honesty, trustworthiness, patience, istiqamah, wara, humility, and compassion, which are taught through these sciences, have proven to be important elements in shaping the character of successful entrepreneurs. These values help entrepreneurs in facing challenges, making wise and ethical decisions, and building strong relationships with all stakeholders. As a result, pesantren alumni not only achieve financial success but are also able to create a positive impact on their community and environment.

Analisis Tingkat Pemahaman dan Psikologi Nazhir dalam Penerapan PSAK Syariah 112 Tentang Wakaf Noviyanti, Noni; Ainulyaqin, MH; Achmad, Listian Indriyani; Mamun, Sukron
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.3349

Waqf assets in Indonesia have increased significantly, but the potential of waqf has not been optimized. In Bekasi Regency, the majority of land waqf is focused on places of worship, not yet combined with other functions such as education or the people's economy. Increasing the contribution of waqf requires literacy, regulation, and capacity building of nazir. PSAK 112 is present for good waqf governance, regulating recognition, measurement, presentation, and disclosure of transactions, accountability, and public trust. This study aims to analyze the level of understanding and psychology of nazir in the application of PSAK 112 in Bekasi Regency, especially in the Cikarang area. This research is important because previous research focused on waqf reporting practices, while the current research focuses on the reasons for the low implementation of PSAK 112 by nazir.

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